Universal Registration Document 2024

Glossary

Disclosure requirements and related data point SFDR references Pillar 3 reference Reference to regulation on reference indices Reference to European Climate Law
ESRS S2-1 Human rights policy commitments (paragraph 17)

ESRS S2-1 Human rights policy commitments (paragraph 17)

SFDR references

Metric No. 9, Table 3, and Mxetric No. 11, Table 1, Annex I

ESRS S2-1 Human rights policy commitments (paragraph 17)

Pillar 3 reference

 

ESRS S2-1 Human rights policy commitments (paragraph 17)

Reference to regulation on reference indices

 

ESRS S2-1 Human rights policy commitments (paragraph 17)

Reference to European Climate Law

 
ESRS S2-1 Policies related to value chain workers (paragraph 18)

ESRS S2-1 Policies related to value chain workers (paragraph 18)

SFDR references

Metrics No. 11 and No. 4, Table 3,

Annex I

ESRS S2-1 Policies related to value chain workers (paragraph 18)

Pillar 3 reference

 

ESRS S2-1 Policies related to value chain workers (paragraph 18)

Reference to regulation on reference indices

 

ESRS S2-1 Policies related to value chain workers (paragraph 18)

Reference to European Climate Law

 
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 19)

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 19)

SFDR references

Metric No. 10, Table 1, Annex I

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 19)

Pillar 3 reference

 

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 19)

Reference to regulation on reference indices

Annex II of Delegated Regulation (EU) 2020/1816, Article 12(1) of Delegated Regulation (EU) 2020/1818

ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 19)

Reference to European Climate Law

 
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 19)

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 19)

SFDR references

 

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 19)

Pillar 3 reference

 

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 19)

Reference to regulation on reference indices

Annex II of Delegated Regulation (EU) 2020/1816

ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labour Organization Conventions 1 to 8 (paragraph 19)

Reference to European Climate Law

 
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain (paragraph 36)

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain (paragraph 36)

SFDR references

Metric No. 14, Table 3, Annex I

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain (paragraph 36)

Pillar 3 reference

 

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain (paragraph 36)

Reference to regulation on reference indices

 

ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain (paragraph 36)

Reference to European Climate Law

 
ESRS S3-1 Human rights policy commitments (paragraph 16)

ESRS S3-1 Human rights policy commitments (paragraph 16)

SFDR references

Metric No. 9, Table 3, Annex I, and Metric No. 11, Table 1,

Annex I

ESRS S3-1 Human rights policy commitments (paragraph 16)

Pillar 3 reference

 

ESRS S3-1 Human rights policy commitments (paragraph 16)

Reference to regulation on reference indices

 

ESRS S3-1 Human rights policy commitments (paragraph 16)

Reference to European Climate Law

 
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles and/or OECD guidelines (paragraph 17)

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles and/or OECD guidelines (paragraph 17)

SFDR references

Metric No. 10, Table 1, Annex I

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles and/or OECD guidelines (paragraph 17)

Pillar 3 reference

 

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles and/or OECD guidelines (paragraph 17)

Reference to regulation on reference indices

Annex II of Delegated Regulation (EU) 2020/1816, Article 12(1) of Delegated Regulation (EU) 2020/1818

ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles and/or OECD guidelines (paragraph 17)

Reference to European Climate Law

 
ESRS S3-4 Human rights issues and incidents (paragraph 36)

ESRS S3-4 Human rights issues and incidents (paragraph 36)

SFDR references

Metric No. 14, Table 3, Annex I

ESRS S3-4 Human rights issues and incidents (paragraph 36)

Pillar 3 reference

 

ESRS S3-4 Human rights issues and incidents (paragraph 36)

Reference to regulation on reference indices

 

ESRS S3-4 Human rights issues and incidents (paragraph 36)

Reference to European Climate Law

 
ESRS S4-1 Consumer and end-user policies (paragraphs 16)

ESRS S4-1 Consumer and end-user policies (paragraphs 16)

SFDR references

Metric No. 9, Table 3, and Metric No. 11, Table 1, Annex I

ESRS S4-1 Consumer and end-user policies (paragraphs 16)

Pillar 3 reference

 

ESRS S4-1 Consumer and end-user policies (paragraphs 16)

Reference to regulation on reference indices

 

ESRS S4-1 Consumer and end-user policies (paragraphs 16)

Reference to European Climate Law

 
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 17)

ESRS S4-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 17)

SFDR references

Metric No. 10, Table 1, Annex I

ESRS S4-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 17)

Pillar 3 reference

 

ESRS S4-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 17)

Reference to regulation on reference indices

Annex II of Delegated Regulation (EU) 2020/1816, Article 12(1) of Delegated Regulation (EU) 2020/1818

ESRS S4-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines (paragraph 17)

Reference to European Climate Law

 
ESRS S4-4 Human rights issues and incidents (paragraph 35)

ESRS S4-4 Human rights issues and incidents (paragraph 35)

SFDR references

Metric No. 14, Table 3, Annex I

ESRS S4-4 Human rights issues and incidents (paragraph 35)

Pillar 3 reference

 

ESRS S4-4 Human rights issues and incidents (paragraph 35)

Reference to regulation on reference indices

 

ESRS S4-4 Human rights issues and incidents (paragraph 35)

Reference to European Climate Law

 
ESRS G1-1 United Nations Convention against Corruption (paragraph 10-b)

ESRS G1-1 United Nations Convention against Corruption (paragraph 10-b)

SFDR references

Metric No. 15, Table 3, Annex I

ESRS G1-1 United Nations Convention against Corruption (paragraph 10-b)

Pillar 3 reference

 

ESRS G1-1 United Nations Convention against Corruption (paragraph 10-b)

Reference to regulation on reference indices

 

ESRS G1-1 United Nations Convention against Corruption (paragraph 10-b)

Reference to European Climate Law

 
ESRS G1-1 Protection of whistleblowers (paragraph 10-d)

ESRS G1-1 Protection of whistleblowers (paragraph 10-d)

SFDR references

Metric No. 6, Table 3, Annex I

ESRS G1-1 Protection of whistleblowers (paragraph 10-d)

Pillar 3 reference

 

ESRS G1-1 Protection of whistleblowers (paragraph 10-d)

Reference to regulation on reference indices

 

ESRS G1-1 Protection of whistleblowers (paragraph 10-d)

Reference to European Climate Law

 
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws (paragraph 24-a)

ESRS G1-4 Fines for violation of

anti-corruption

and anti-bribery laws (paragraph 24-a)

SFDR references

Metric No. 17, Table 3, Annex I

ESRS G1-4 Fines for violation of

anti-corruption

and anti-bribery laws (paragraph 24-a)

Pillar 3 reference

 

ESRS G1-4 Fines for violation of

anti-corruption

and anti-bribery laws (paragraph 24-a)

Reference to regulation on reference indices

Annex II of Delegated Regulation (EU) 2020/1816

ESRS G1-4 Fines for violation of

anti-corruption

and anti-bribery laws (paragraph 24-a)

Reference to European Climate Law

 
ESRS G1-4 Standards of anti-corruption and anti-bribery (paragraph 24-b)

ESRS G1-4 Standards of anti-corruption and anti-bribery (paragraph 24-b)

SFDR references

Metric No. 16, Table 3, Annex I

ESRS G1-4 Standards of anti-corruption and anti-bribery (paragraph 24-b)

Pillar 3 reference

 

ESRS G1-4 Standards of anti-corruption and anti-bribery (paragraph 24-b)

Reference to regulation on reference indices

 

ESRS G1-4 Standards of anti-corruption and anti-bribery (paragraph 24-b)

Reference to European Climate Law