| Disclosure requirements and related data point | SFDR references | Pillar 3 reference | Reference to regulation on reference indices | Reference to European Climate Law |
|---|---|---|---|---|
| ESRS E4-2 Sustainable oceans/seas practices or policies (paragraph 24-c) | ESRS E4-2 Sustainable oceans/seas practices or policies (paragraph 24-c) SFDR references Metric No. 12, Table 2, Annex I |
ESRS E4-2 Sustainable oceans/seas practices or policies (paragraph 24-c) Pillar 3 reference
|
ESRS E4-2 Sustainable oceans/seas practices or policies (paragraph 24-c) Reference to regulation on reference indices
|
ESRS E4-2 Sustainable oceans/seas practices or policies (paragraph 24-c) Reference to European Climate Law
|
| ESRS E4-2 Policies to address deforestation (paragraph 24-d) | ESRS E4-2 Policies to address deforestation (paragraph 24-d) SFDR references Metric No. 15, Table 2, Annex I |
ESRS E4-2 Policies to address deforestation (paragraph 24-d) Pillar 3 reference
|
ESRS E4-2 Policies to address deforestation (paragraph 24-d) Reference to regulation on reference indices
|
ESRS E4-2 Policies to address deforestation (paragraph 24-d) Reference to European Climate Law
|
| ESRS E5-5 Non-recycled waste (paragraph 37-d) | ESRS E5-5 Non-recycled waste (paragraph 37-d) SFDR references Metric No. 13, Table 2, Annex I |
ESRS E5-5 Non-recycled waste (paragraph 37-d) Pillar 3 reference
|
ESRS E5-5 Non-recycled waste (paragraph 37-d) Reference to regulation on reference indices
|
ESRS E5-5 Non-recycled waste (paragraph 37-d) Reference to European Climate Law
|
| ESRS E5-5 Hazardous waste and radioactive waste (paragraph 39) | ESRS E5-5 Hazardous waste and radioactive waste (paragraph 39) SFDR references Metric No. 9, Table 1, Annex I |
ESRS E5-5 Hazardous waste and radioactive waste (paragraph 39) Pillar 3 reference
|
ESRS E5-5 Hazardous waste and radioactive waste (paragraph 39) Reference to regulation on reference indices
|
ESRS E5-5 Hazardous waste and radioactive waste (paragraph 39) Reference to European Climate Law
|
| ESRS 2 SBM-3 S1 Risk of incidents of forced labor (paragraph 14-f) | ESRS 2 SBM-3 S1 Risk of incidents of forced labor (paragraph 14-f) SFDR references Metric No. 13, Table 3, Annex I |
ESRS 2 SBM-3 S1 Risk of incidents of forced labor (paragraph 14-f) Pillar 3 reference
|
ESRS 2 SBM-3 S1 Risk of incidents of forced labor (paragraph 14-f) Reference to regulation on reference indices
|
ESRS 2 SBM-3 S1 Risk of incidents of forced labor (paragraph 14-f) Reference to European Climate Law
|
| ESRS 2 SBM-3 S1 Risk of incidents of child labor (paragraph 14-g) | ESRS 2 SBM-3 S1 Risk of incidents of child labor (paragraph 14-g) SFDR references Metric No. 12, Table 3, Annex I |
ESRS 2 SBM-3 S1 Risk of incidents of child labor (paragraph 14-g) Pillar 3 reference
|
ESRS 2 SBM-3 S1 Risk of incidents of child labor (paragraph 14-g) Reference to regulation on reference indices
|
ESRS 2 SBM-3 S1 Risk of incidents of child labor (paragraph 14-g) Reference to European Climate Law
|
| ESRS S1-1 Human rights policy commitments (paragraph 20) | ESRS S1-1 Human rights policy commitments (paragraph 20) SFDR references Metric No. 9, Table 3, and Metric No. 11, Table 1, Annex I |
ESRS S1-1 Human rights policy commitments (paragraph 20) Pillar 3 reference
|
ESRS S1-1 Human rights policy commitments (paragraph 20) Reference to regulation on reference indices
|
ESRS S1-1 Human rights policy commitments (paragraph 20) Reference to European Climate Law
|
| ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 21) | ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 21) SFDR references
|
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 21) Pillar 3 reference
|
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 21) Reference to regulation on reference indicesAnnex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 21) Reference to European Climate Law
|
| ESRS S1-1 Processes and measures for preventing trafficking in human beings (paragraph 22) | ESRS S1-1 Processes and measures for preventing trafficking in human beings (paragraph 22) SFDR references Metric No. 11, Table 3, Annex I |
ESRS S1-1 Processes and measures for preventing trafficking in human beings (paragraph 22) Pillar 3 reference
|
ESRS S1-1 Processes and measures for preventing trafficking in human beings (paragraph 22) Reference to regulation on reference indices
|
ESRS S1-1 Processes and measures for preventing trafficking in human beings (paragraph 22) Reference to European Climate Law
|
| ESRS S1-1 Workplace accident prevention policy or management system (paragraph 23) | ESRS S1-1 Workplace accident prevention policy or management system (paragraph 23) SFDR references Metric No. 1, Table 3, Annex I |
ESRS S1-1 Workplace accident prevention policy or management system (paragraph 23) Pillar 3 reference
|
ESRS S1-1 Workplace accident prevention policy or management system (paragraph 23) Reference to regulation on reference indices
|
ESRS S1-1 Workplace accident prevention policy or management system (paragraph 23) Reference to European Climate Law
|
| ESRS S1-3 Grievance/complaints handling mechanisms (paragraph 32-c) | ESRS S1-3 Grievance/complaints handling mechanisms (paragraph 32-c) SFDR references Metric No. 5, Table 3, Annex I |
ESRS S1-3 Grievance/complaints handling mechanisms (paragraph 32-c) Pillar 3 reference
|
ESRS S1-3 Grievance/complaints handling mechanisms (paragraph 32-c) Reference to regulation on reference indices
|
ESRS S1-3 Grievance/complaints handling mechanisms (paragraph 32-c) Reference to European Climate Law
|
| ESRS S1-14 Number of fatalities and number and rate of work-related accidents (paragraph 88-b/c) | ESRS S1-14 Number of fatalities and number and rate of work-related accidents (paragraph 88-b/c) SFDR references Metric No. 2, Table 3, Annex I |
ESRS S1-14 Number of fatalities and number and rate of work-related accidents (paragraph 88-b/c) Pillar 3 reference
|
ESRS S1-14 Number of fatalities and number and rate of work-related accidents (paragraph 88-b/c) Reference to regulation on reference indicesAnnex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS S1-14 Number of fatalities and number and rate of work-related accidents (paragraph 88-b/c) Reference to European Climate Law
|
| ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness (paragraph 88-e) | ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness (paragraph 88-e) SFDR references Metric 3, Table 3, Annex I |
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness (paragraph 88-e) Pillar 3 reference
|
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness (paragraph 88-e) Reference to regulation on reference indices
|
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness (paragraph 88-e) Reference to European Climate Law
|
| ESRS S1-16 Unadjusted gender pay gap (paragraph 97-a) | ESRS S1-16 Unadjusted gender pay gap (paragraph 97-a) SFDR references Metric No. 12, Table 1, Annex I |
ESRS S1-16 Unadjusted gender pay gap (paragraph 97-a) Pillar 3 reference
|
ESRS S1-16 Unadjusted gender pay gap (paragraph 97-a) Reference to regulation on reference indicesAnnex II of Delegated Regulation (EU) 2020/1816 |
ESRS S1-16 Unadjusted gender pay gap (paragraph 97-a) Reference to European Climate Law
|
| ESRS S1-16 Excessive CEO pay ratio (paragraph 97-b) | ESRS S1-16 Excessive CEO pay ratio (paragraph 97-b) SFDR references Metric No. 8, Table 3, Annex I |
ESRS S1-16 Excessive CEO pay ratio (paragraph 97-b) Pillar 3 reference
|
ESRS S1-16 Excessive CEO pay ratio (paragraph 97-b) Reference to regulation on reference indices
|
ESRS S1-16 Excessive CEO pay ratio (paragraph 97-b) Reference to European Climate Law
|
| ESRS S1-17 Incidents of discrimination (paragraph 103-a) | ESRS S1-17 Incidents of discrimination (paragraph 103-a) SFDR references Metric No. 7, Table 3, Annex I |
ESRS S1-17 Incidents of discrimination (paragraph 103-a) Pillar 3 reference
|
ESRS S1-17 Incidents of discrimination (paragraph 103-a) Reference to regulation on reference indices
|
ESRS S1-17 Incidents of discrimination (paragraph 103-a) Reference to European Climate Law
|
| ESRS S1-17 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 104-a) | ESRS S1-17 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 104-a) SFDR references Metric No. 10, Table 1, and Metric No. 14, Table 3, Annex I |
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 104-a) Pillar 3 reference
|
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 104-a) Reference to regulation on reference indicesAnnex II of Delegated Regulation (EU) 2020/1816, Article 12(1) of Delegated Regulation (EU) 2020/1818 |
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 104-a) Reference to European Climate Law
|
| ESRS 2 SBM-3 S2 Significant risk of child labor or forced labor in the value chain (paragraph 11-b) | ESRS 2 SBM-3 S2 Significant risk of child labor or forced labor in the value chain (paragraph 11-b) SFDR references Metrics No. 12 and No. 13, Table 3, Annex I |
ESRS 2 SBM-3 S2 Significant risk of child labor or forced labor in the value chain (paragraph 11-b) Pillar 3 reference
|
ESRS 2 SBM-3 S2 Significant risk of child labor or forced labor in the value chain (paragraph 11-b) Reference to regulation on reference indices
|
ESRS 2 SBM-3 S2 Significant risk of child labor or forced labor in the value chain (paragraph 11-b) Reference to European Climate Law
|
