| Disclosure requirements and related data point | SFDR references | Pillar 3 reference | Reference to regulation on reference indices | Reference to European Climate Law |
|---|---|---|---|---|
| ESRS E1-7 GHG removals and carbon credits (paragraph 56) | ESRS E1-7 GHG removals and carbon credits (paragraph 56) SFDR references
|
ESRS E1-7 GHG removals and carbon credits (paragraph 56) Pillar 3 reference
|
ESRS E1-7 GHG removals and carbon credits (paragraph 56) Reference to regulation on reference indices
|
ESRS E1-7 GHG removals and carbon credits (paragraph 56) Reference to European Climate Law Article 2(1) of Regulation (EU) 2021/1119 |
| ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks (paragraph 66) | ESRS E1-9 Exposure of the benchmark portfolio to climate-relatedphysical risks (paragraph 66) SFDR references
|
ESRS E1-9 Exposure of the benchmark portfolio to climate-relatedphysical risks (paragraph 66) Pillar 3 reference
|
ESRS E1-9 Exposure of the benchmark portfolio to climate-relatedphysical risks (paragraph 66) Reference to regulation on reference indices Annex II of Delegated Regulation (EU) 2020/1818, Annex II of Delegated Regulation (EU) 2020/1816 |
ESRS E1-9 Exposure of the benchmark portfolio to climate-relatedphysical risks (paragraph 66) Reference to European Climate Law
|
| ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk (paragraph 66-a) ESRS E1-9 Location of major assets exposed to significant physical risk (paragraph 66-c) | ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk (paragraph 66-a) ESRS E1-9 Location of major assets exposed to significant physical risk (paragraph 66-c) SFDR references
|
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk (paragraph 66-a) ESRS E1-9 Location of major assets exposed to significant physical risk (paragraph 66-c) Pillar 3 reference Article 449a Regulation (EU) No. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 5: banking book - Physical risk related to climate change: exposures subject to physical risk |
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk (paragraph 66-a) ESRS E1-9 Location of major assets exposed to significant physical risk (paragraph 66-c) Reference to regulation on reference indices
|
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk (paragraph 66-a) ESRS E1-9 Location of major assets exposed to significant physical risk (paragraph 66-c) Reference to European Climate Law
|
| ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes (paragraph 67-c) | ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes (paragraph 67-c) SFDR references
|
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes (paragraph 67-c) Pillar 3 reference Article 449a Regulation (EU) No. 575/2013, Commission Implementing Regulation (EU) 2022/2453, paragraph 34, template 2: banking book - Climate change transition risk: loans secured by real estate assets - energy efficiency of collateral |
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes (paragraph 67-c) Reference to regulation on reference indices
|
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes (paragraph 67-c) Reference to European Climate Law
|
| ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities (paragraph 69) | ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities (paragraph 69) SFDR references
|
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities (paragraph 69) Pillar 3 reference
|
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities (paragraph 69) Reference to regulation on reference indices Annex II of Delegated Regulation (EU) 2020/1818 |
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities (paragraph 69) Reference to European Climate Law
|
| ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) released to air, water and soil (paragraph 28) | ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) released to air, water and soil (paragraph 28) SFDR references Metric No. 8, Table 1, Appendix I; Metric No. 2, Table 2, Annex I; Metric No. 1, Table 2, Annex I; Metric No. 3, Table 2, Annex I |
ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) released to air, water and soil (paragraph 28) Pillar 3 reference
|
ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) released to air, water and soil (paragraph 28) Reference to regulation on reference indices
|
ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) released to air, water and soil (paragraph 28) Reference to European Climate Law
|
| ESRS E3-1 Water and marine resources (paragraph 9) | ESRS E3-1 Water and marine resources (paragraph 9) SFDR references Metric No. 7, Table 2, Annex I |
ESRS E3-1 Water and marine resources (paragraph 9) Pillar 3 reference
|
ESRS E3-1 Water and marine resources (paragraph 9) Reference to regulation on reference indices
|
ESRS E3-1 Water and marine resources (paragraph 9) Reference to European Climate Law
|
| ESRS E3-1 Policies in this area (paragraph 13) | ESRS E3-1 Policies in this area (paragraph 13) SFDR references Metric No. 8, Table 2, Annex I |
ESRS E3-1 Policies in this area (paragraph 13) Pillar 3 reference
|
ESRS E3-1 Policies in this area (paragraph 13) Reference to regulation on reference indices
|
ESRS E3-1 Policies in this area (paragraph 13) Reference to European Climate Law
|
| ESRS E3-1 Sustainable oceans and seas (paragraph 14) | ESRS E3-1 Sustainable oceans and seas (paragraph 14) SFDR references Metric No. 12, Table 2, Annex I |
ESRS E3-1 Sustainable oceans and seas (paragraph 14) Pillar 3 reference
|
ESRS E3-1 Sustainable oceans and seas (paragraph 14) Reference to regulation on reference indices
|
ESRS E3-1 Sustainable oceans and seas (paragraph 14) Reference to European Climate Law
|
| ESRS E3-4 Total water recycled and reused (paragraph 28-c) | ESRS E3-4 Total water recycled and reused (paragraph 28-c) SFDR references Metric No. 6.2, Table 2, Annex I |
ESRS E3-4 Total water recycled and reused (paragraph 28-c) Pillar 3 reference
|
ESRS E3-4 Total water recycled and reused (paragraph 28-c) Reference to regulation on reference indices
|
ESRS E3-4 Total water recycled and reused (paragraph 28-c) Reference to European Climate Law
|
| ESRS E3-4 Total water consumption in m3 per net revenue on own operations (paragraph 29) | ESRS E3-4 Total water consumption in m 3per net revenue on own operations (paragraph 29) SFDR references Metric 6.1, Table 2, Annex I |
ESRS E3-4 Total water consumption in m 3per net revenue on own operations (paragraph 29) Pillar 3 reference
|
ESRS E3-4 Total water consumption in m 3per net revenue on own operations (paragraph 29) Reference to regulation on reference indices
|
ESRS E3-4 Total water consumption in m 3per net revenue on own operations (paragraph 29) Reference to European Climate Law
|
| ESRS 2 SBM-3 E4 (paragraph 16-a-i) | ESRS 2 SBM-3 E4 (paragraph 16-a-i)SFDR references Metric No. 7, Table 1, Annex I |
ESRS 2 SBM-3 E4 (paragraph 16-a-i)Pillar 3 reference
|
ESRS 2 SBM-3 E4 (paragraph 16-a-i)Reference to regulation on reference indices
|
ESRS 2 SBM-3 E4 (paragraph 16-a-i)Reference to European Climate Law
|
| ESRS 2 SBM-3 E4 (paragraph 16-b) | ESRS 2 SBM-3 E4 (paragraph 16-b)SFDR references Metric No. 10, Table 2, Annex I |
ESRS 2 SBM-3 E4 (paragraph 16-b)Pillar 3 reference
|
ESRS 2 SBM-3 E4 (paragraph 16-b)Reference to regulation on reference indices
|
ESRS 2 SBM-3 E4 (paragraph 16-b)Reference to European Climate Law
|
| ESRS 2 SBM-3 E4 (paragraph 16-c) | ESRS 2 SBM-3 E4 (paragraph 16-c)SFDR references Metric No. 14, Table 2, Annex I |
ESRS 2 SBM-3 E4 (paragraph 16-c)Pillar 3 reference
|
ESRS 2 SBM-3 E4 (paragraph 16-c)Reference to regulation on reference indices
|
ESRS 2 SBM-3 E4 (paragraph 16-c)Reference to European Climate Law
|
| ESRS E4-2 Sustainable land/agriculture practices or policies (paragraph 24-b) | ESRS E4-2 Sustainable land/agriculture practices or policies (paragraph 24-b) SFDR references Metric No. 11, Table 2, Annex I |
ESRS E4-2 Sustainable land/agriculture practices or policies (paragraph 24-b) Pillar 3 reference
|
ESRS E4-2 Sustainable land/agriculture practices or policies (paragraph 24-b) Reference to regulation on reference indices
|
ESRS E4-2 Sustainable land/agriculture practices or policies (paragraph 24-b) Reference to European Climate Law
|
