| Disclosure requirements and related data point | SFDR references | Pillar 3 reference | Reference to regulation on reference indices | Reference to European Climate Law |
|---|---|---|---|---|
| ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) | ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) SFDR references Metric no. 13, Table 1, Annex 1 |
ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) Pillar 3 reference
|
ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) Reference to regulation on reference indices Annex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS 2 GOV-1 Gender diversity on governing bodies (paragraph 21-d) Reference to European Climate Law
|
| ESRS 2 GOV-1 Percentage of board members who are independent (paragraph 21-e) | ESRS 2 GOV-1 Percentage of board members who are independent (paragraph 21-e) SFDR references
|
ESRS 2 GOV-1 Percentage of board members who are independent (paragraph 21-e) Pillar 3 reference
|
ESRS 2 GOV-1 Percentage of board members who are independent (paragraph 21-e) Reference to regulation on reference indices Annex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS 2 GOV-1 Percentage of board members who are independent (paragraph 21-e) Reference to European Climate Law
|
| ESRS 2 GOV-4 Due diligence statement (paragraph 30) | ESRS 2 GOV-4 Due diligence statement (paragraph 30) SFDR references Metric no. 10, Table 3, Annex 1 |
ESRS 2 GOV-4 Due diligence statement (paragraph 30) Pillar 3 reference
|
ESRS 2 GOV-4 Due diligence statement (paragraph 30) Reference to regulation on reference indices
|
ESRS 2 GOV-4 Due diligence statement (paragraph 30) Reference to European Climate Law
|
| ESRS 2 SBM-1 Involvement in activities related to fossil fuels (paragraph 40-d-i) | ESRS 2 SBM-1 Involvement in activities related to fossil fuels (paragraph 40-d-i) SFDR references Metric no. 4, Table 1, Annex I |
ESRS 2 SBM-1 Involvement in activities related to fossil fuels (paragraph 40-d-i) Pillar 3 reference Article 449 of Delegated Regulation (EU) no. 575/2013 Regulation (EU) no. 2022/2453; Commission Implementing Regulation (EU) 2022/2453, Table 1:Qualitative information on environmental risk and Table 2: Qualitative information on social risk |
ESRS 2 SBM-1 Involvement in activities related to fossil fuels (paragraph 40-d-i) Reference to regulation on reference indices Annex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS 2 SBM-1 Involvement in activities related to fossil fuels (paragraph 40-d-i) Reference to European Climate Law
|
| ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) | ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) SFDR references Metric no. 9, Table 2, Annex I |
ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) Pillar 3 reference
|
ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) Reference to regulation on reference indices Annex II of Commission Delegated Regulation (EU) 2020/1816 |
ESRS 2 SBM-1 Involvement in activities related to chemical production (paragraph 40-d-ii) Reference to European Climate Law
|
| ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) | ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) SFDR references Metric no. 14, Table 1, Annex I |
ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) Pillar 3 reference
|
ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) Reference to regulation on reference indices Article 12(1) of Delegated Regulation (EU) 2020/1818, Annex II of Delegated Regulation (EU) 2020/1816 |
ESRS 2 SBM-1 Involvement in activities related to controversial weapons (paragraph 40-d-iii) Reference to European Climate Law
|
| ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) | ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) SFDR references
|
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) Pillar 3 reference
|
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) Reference to regulation on reference indices Delegated Regulation (EU) 2020/1818, Article 12(1) of Delegated Regulation (EU) 2020/1816, Annex II |
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco (paragraph 40-d-iv) Reference to European Climate Law
|
| ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) | ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) SFDR references
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) Pillar 3 reference
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) Reference to regulation on reference indices
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050 (paragraph 14) Reference to European Climate Law Article 2(1) of Regulation (EU) 2021/1119 |
| ESRS E1-1 GHG emission reduction targets (paragraph 16-g) | ESRS E1-1 GHG emission reduction targets (paragraph 16-g) SFDR references
|
ESRS E1-1 GHG emission reduction targets (paragraph 16-g) Pillar 3 reference Article 449a Regulation (EU) no. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 1: banking book - Climate change transition risk: credit quality of exposures by sector, emissions and residual maturity |
ESRS E1-1 GHG emission reduction targets (paragraph 16-g) Reference to regulation on reference indices Article 12(1)(d) to (g) and Article 12(2) of Delegated Regulation (EU) 2020/1818 |
ESRS E1-1 GHG emission reduction targets (paragraph 16-g) Reference to European Climate Law
|
| ESRS E1-4 GHG emission reduction targets (paragraph 34) | ESRS E1-4 GHG emission reduction targets (paragraph 34) SFDR references Metric no. 4, Table 2, Appendix 1 |
ESRS E1-4 GHG emission reduction targets (paragraph 34) Pillar 3 reference Article 449a Regulation (EU) no. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 3: banking book - Climate change transition risk: alignment metrics |
ESRS E1-4 GHG emission reduction targets (paragraph 34) Reference to regulation on reference indices Article 6 of Delegated Regulation (EU) 2020/1818 |
ESRS E1-4 GHG emission reduction targets (paragraph 34) Reference to European Climate Law
|
| ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) | ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) SFDR references Metric 5, Table 1, and Metric 5, Table 2, Annex I |
ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) Pillar 3 reference
|
ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) Reference to regulation on reference indices
|
ESRS E1-5 Energy consumption from fossil fuel sources disaggregated by sources (only high climate impact sectors) (paragraph 38) Reference to European Climate Law
|
| ESRS E1-5 Energy consumption and mix (paragraph 37) | ESRS E1-5 Energy consumption and mix (paragraph 37) SFDR references Metric no. 5, Table 1, Annex I |
ESRS E1-5 Energy consumption and mix (paragraph 37) Pillar 3 reference
|
ESRS E1-5 Energy consumption and mix (paragraph 37) Reference to regulation on reference indices
|
ESRS E1-5 Energy consumption and mix (paragraph 37) Reference to European Climate Law
|
| ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) | ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) SFDR references Metric no. 6, Table 1, Annex I |
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) Pillar 3 reference
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) Reference to regulation on reference indices
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors (paragraphs 40 to 43) Reference to European Climate Law
|
| ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) | ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) SFDR references Metrics no. 1 and no. 2, Table 1, Annex I |
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) Pillar 3 reference Article 449a Regulation (EU) no. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 1: banking book - Climate change transition risk: credit quality of exposures by sector, emissions and residual maturity |
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) Reference to regulation on reference indices Articles 5(1), 6 and 8(1) of Delegated Regulation (EU) 2020/1818 |
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions (paragraph 44) Reference to European Climate Law
|
| ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) | ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) SFDR references Metric no. 3, Table 1, Annex 1 |
ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) Pillar 3 reference Article 449a Regulation (EU) no. 575/2013, Commission Implementing Regulation (EU) 2022/2453, template 3: banking book - Climate change transition risk: alignment metrics |
ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) Reference to regulation on reference indices Article 8(1) of Delegated Regulation (EU) 2020/1818 |
ESRS E1-6 Gross GHG emissions intensity (paragraphs 53 to 55) 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-related physical risks (paragraph 66) SFDR references
|
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks (paragraph 66) Pillar 3 reference
|
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical 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-related physical 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 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 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 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 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 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, Annex 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 Percentage total water recycled and reused (paragraph 28-c) | ESRS E3-4 Percentage total water recycled and reused (paragraph 28-c) SFDR references Metric no. 6.2, Table 2, Annex I |
ESRS E3-4 Percentage total water recycled and reused (paragraph 28-c) Pillar 3 reference
|
ESRS E3-4 Percentage total water recycled and reused (paragraph 28-c) Reference to regulation on reference indices
|
ESRS E3-4 Percentage 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
|
| 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 indices Annex 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 indices Annex 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 no. 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 indices Annex 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 indices Annex 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
|
| 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 Metric 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-corruptionand anti-bribery (paragraph 24-b) SFDR references Metric no. 16, Table 3, Annex I |
ESRS G1-4 Standards of anti-corruptionand anti-bribery (paragraph 24-b) Pillar 3 reference
|
ESRS G1-4 Standards of anti-corruptionand anti-bribery (paragraph 24-b) Reference to regulation on reference indices
|
ESRS G1-4 Standards of anti-corruptionand anti-bribery (paragraph 24-b) Reference to European Climate Law
|
