Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Dire... (32023R2772)
Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
- COMMISSION DELEGATED REGULATION (EU) 2023/2772
- of 31 July 2023
- supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards
- (Text with EEA relevance)
- Article 1
- Subject matter
- Article 2
- Entry into force and application
- ANNEX I
- European sustainability reporting standards (ESRS)
- ESRS 1
- GENERAL REQUIREMENTS
- Objective
- 1.
- Categories of ESRS Standards, reporting areas and drafting conventions
- 1.1
- Categories of ESRS standards
- 1.2
- Reporting areas and minimum content disclosure requirements on policies, actions, targets and metrics
- 1.3
- Drafting conventions
- 2.
- Qualitative characteristics of information
- 3.
- Double materiality as the basis for sustainability disclosures
- 3.1
- Stakeholders and their relevance to the materiality assessment process
- 3.2
- Material matters and materiality of information
- 3.3
- Double materiality
- 3.4
- Impact materiality
- 3.5
- Financial materiality
- 3.6
- Material impacts or risks arising from actions to address sustainability matters
- 3.7
- Level of disaggregation
- 4.
- Due diligence
- 5.
- Value chain
- 5.1
- Reporting undertaking and value chain
- 5.2
- Estimation using sector averages and proxies
- 6.
- Time horizons
- 6.1
- Reporting period
- 6.2
- Linking past, present and future
- 6.3
- Reporting progress against the base year
- 6.4
- Definition of short-, medium- and long-term for reporting purposes
- 7.
- Preparation and presentation of sustainability information
- 7.1
- Presenting comparative information
- 7.2
- Sources of estimation and outcome uncertainty
- 7.3
- Updating disclosures about events after the end of the reporting period
- 7.4
- Changes in preparation or presentation of sustainability information
- 7.5
- Reporting errors in prior periods
- 7.6
- Consolidated reporting and subsidiary exemption
- 7.7
- Classified and sensitive information, and information on intellectual property, know-how or results of innovation
- 7.8
- Reporting on opportunities
- 8.
- Structure of the sustainability statement
- 8.1
- General presentation requirement
- 8.2
- Content and structure of the sustainability statement
- 9.
- Linkages with other parts of corporate reporting and connected information
- 9.1
- Incorporation by reference
- 9.2
- Connected information and connectivity with financial statements
- 10
- Transitional provisions
- 10.1
- Transitional provision related to entity-specific disclosures
- 10.2
- Transitional provision related to chapter 5 Value chain
- 10.3
- Transitional provision related to section 7.1 Presenting comparative information
- 10.4
- Transitional provision: List of Disclosure Requirements that are phased-in
- Appendix A
- Application Requirements
- Entity specific disclosures
- Double materiality
- Stakeholders and their relevance to the materiality assessment process
- Assessment of impact materiality
- Characteristics of severity
- Impacts connected with the undertaking
- Assessment of financial materiality
- Sustainability matters to be included in the materiality assessment
- Estimation using sector averages and proxies
- Content and structure of the sustainability statement
- Appendix B
- Qualitative characteristics of information
- Relevance
- Faithful representation
- Comparability
- Verifiability
- Understandability
- Appendix C
- List of phased-in Disclosure Requirements
- Appendix D
- Structure of the ESRS sustainability statement
- Appendix E
- Flowchart for determining disclosures under ESRS
- Appendix F
- Example of structure of ESRS sustainability statement
- Appendix G
- Example of incorporation by reference
- ESRS 2
- GENERAL DISCLOSURES
- Objective
- 1.
- Basis for preparation
- Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement
- Disclosure Requirement BP-2 – Disclosures in relation to specific circumstances
- Time horizons
- Value chain estimation
- Sources of estimation and outcome uncertainty
- Changes in preparation or presentation of sustainability information
- Reporting errors in prior periods
- Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements
- Incorporation by reference
- Use of phase-In provisions in accordance with Appendix C of ESRS 1
- 2.
- Governance
- Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies
- Disclosure Requirement GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
- Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes
- Disclosure Requirement GOV–4 - Statement on due diligence
- Disclosure Requirement GOV–5 - Risk management and internal controls over sustainability reporting
- 3.
- Strategy
- Disclosure Requirement SBM-1 – Strategy, business model and value chain
- Disclosure Requirement SBM-2 – Interests and views of stakeholders
- Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
- 4.
- Impact, risk and opportunity management
- 4.1
- Disclosures on the materiality assessment process
- Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities
- Disclosure Requirement IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement
- 4.2
- Minimum disclosure requirements on policies and actions
- Minimum Disclosure Requirement – Policies MDR-P – Policies adopted to manage material sustainability matters
- Minimum Disclosure Requirement – Actions MDR-A – Actions and resources in relation to material sustainability matters
- 5.
- Metrics and targets
- Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters
- Minimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets
- Appendix A
- Application Requirements
- 1.
- Basis for preparation
- Disclosure Requirement BP-1 – General basis for preparation of sustainability statements
- Disclosure Requirement BP-2 – Disclosures in relation to specific circumstances
- 2.
- Governance
- Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies
- Disclosure Requirement GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
- Disclosure Requirement GOV-3 – Integration of sustainability-related performance in incentive schemes
- Disclosure Requirement GOV-4 – Statement on due diligence
- Disclosure Requirement GOV-5 – Risk management and internal controls over sustainability reporting
- 3.
- Strategy
- Disclosure Requirement SBM–1 Strategy, business model and value chain
- Disclosure Requirement SBM-2 – Interests and views of stakeholders
- Disclosure Requirement SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- 4.
- Impact, risk and opportunity management
- Disclosure Requirement IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement
- Minimum Disclosure Requirement – Policies MDR-P – Policies adopted to manage material sustainability matters
- Minimum disclosure requirement – Actions MDR-A – Actions and resources in relation to material sustainability matters
- 5.
- Metrics and targets
- Minimum Disclosure Requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets
- Appendix B
- List of datapoints in cross-cutting and topical standards that derive from other EU legislation
- Appendix C
- Disclosure and Application Requirements in Topical ESRS that are applicable in conjunction with ESRS 2 General disclosures
- ESRS E1
- CLIMATE CHANGE
- Objective
- Interactions with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Governance
- Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes
- Strategy
- Disclosure Requirement E1-1 – Transition plan for climate change mitigation
- Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities
- Disclosure Requirement E1-2 – Policies related to climate change mitigation and adaptation
- Disclosure Requirement E1-3 – Actions and resources in relation to climate change policies
- Metrics and targets
- Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation
- Disclosure Requirement E1-5 – Energy consumption and mix
- Energy intensity based on net revenue
- (44)
- Disclosure Requirement E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
- GHG Intensity based on net revenue
- (46)
- Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits
- Disclosure Requirement E1-8 – Internal carbon pricing
- Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
- Appendix A
- Application Requirements
- Strategy
- Disclosure Requirement E1-1 – Transition plan for climate change mitigation
- Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities
- Climate-related scenario analysis
- Disclosure Requirement E1-2 – Policies related to climate change mitigation and adaptation
- Disclosure Requirements E1-3 – Actions and resources in relation to climate change policies
- Metrics and targets
- Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation
- Disclosure Requirement E1-5 – Energy consumption and mix
- Calculation guidance
- Energy intensity based on net revenue
- Calculation guidance
- Connectivity of energy intensity based on net revenue with financial reporting information
- Disclosure Requirements E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions
- Calculation guidance
- GHG intensity based on net revenue
- Calculation guidance
- Connectivity of GHG intensity based on revenue with financial reporting information
- Disclosure Requirement E1-7 – GHG removals and GHG mitigation projects financed through carbon credits
- GHG removals and storage in own operations and the upstream and downstream value chain
- Calculation guidance
- GHG mitigation projects financed through carbon credits
- Calculation guidance
- Disclosure Requirement E1-8 – Internal carbon pricing
- Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
- Anticipated financial effects from material physical and transition risks
- Calculation guidance - Anticipated financial effects from material physical risks
- Calculation guidance - Anticipated financial effects from transition risk
- Connectivity with financial reporting information
- Climate-related opportunities
- ESRS E2
- POLLUTION
- Objective
- Interaction with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities
- Disclosure Requirement E2-1 – Policies related to pollution
- Disclosure Requirement E2-2 – Actions and resources related to pollution
- Metrics and targets
- Disclosure Requirement E2-3 – Targets related to pollution
- Disclosure Requirement E2-4 – Pollution of air, water and soil
- Disclosure Requirement E2-5 – Substances of concern and substances of very high concern
- Disclosure Requirement E2-6 – Anticipated financial effects from material pollution-related risks and opportunities
- Appendix A
- Application Requirements
- ESRS 2 GENERAL DISCLOSURES
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities
- Disclosure Requirement E2-1 – Policies related to pollution
- Disclosure Requirement E2-2 – Actions and resources related to pollution
- Metrics and targets
- Disclosure Requirement E2-3 – Targets related to pollution
- Disclosure Requirement E2-4 – Pollution of air, water and soil
- Methodologies
- Disclosure Requirement E2-5 – Substances of concern and substances of very high concern
- List of substances to be considered
- Contextual information
- Disclosure Requirement E2-6 – Anticipated financial effects from material pollution-related risks and opportunities
- ESRS E3
- WATER AND MARINE RESOURCES
- Objective
- Interaction with other ESRS
- Disclosure requirements
- ESRS 2 General disclosures
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities
- Disclosure Requirement E3-1 – Policies related to water and marine resources
- Disclosure Requirement E3-2 – Actions and resources related to water and marine resources
- Metrics and targets
- Disclosure Requirement E3-3 – Targets related to water and marine resources
- Disclosure Requirement E3-4 – Water consumption
- Disclosure Requirement E3-5 – Anticipated financial effects from material water and marine resources-related risks and opportunities
- Appendix A
- Application Requirements
- ESRS 2 GENERAL DISCLOSURES
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities
- Disclosure Requirement E3-1 – Policies related to water and marine resources
- Disclosure Requirement E3-2 – Actions and resources related to water and marine resources policies
- Metrics and targets
- Disclosure Requirement E3-3 – Targets related to water and marine resources
- Disclosure Requirement E3-4 – Water consumption
- Disclosure Requirement E3-5 – Anticipated financial effects from material water and marine resources-related risks and opportunities
- ESRS E4
- BIODIVERSITY AND ECOSYSTEMS
- Objective
- Interaction with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Strategy
- Disclosure Requirement E4-1 – Transition plan and consideration of biodiversity and ecosystems
- in strategy and business model
- Disclosure Requirement SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities
- Disclosure Requirement E4-2 – Policies related to biodiversity and ecosystems
- Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems
- Metrics and targets
- Disclosure Requirement E4-4 – Targets related to biodiversity and ecosystems
- Disclosure Requirement E4-5 – Impact metrics related to biodiversity and ecosystems change
- Disclosure Requirement E4-6 – Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities
- Appendix A
- Application Requirements
- ESRS 2 GENERAL DISCLOSURES
- Strategy
- Disclosure Requirement E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model
- Impact, risk and opportunity management
- Disclosure requirements related to ESRS 2 IRO-1 – Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities
- Disclosure Requirement E4-2 – Policies related to biodiversity and ecosystems
- Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems
- Metrics and targets
- Disclosure Requirement E4-4 – Targets related to biodiversity and ecosystems
- Disclosure Requirement E4-5 – Impact metrics related to biodiversity and ecosystems change
- Disclosure Requirement E4-6 – Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities
- ESRS E5
- RESOUCE USE AND CIRCULAR ECONOMY
- Objective
- Interactions with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities
- Disclosure Requirement E5-1 – Policies related to resource use and circular economy
- Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy
- Metrics and targets
- Disclosure Requirement E5-3 – Targets related to resource use and circular economy
- Disclosure Requirement E5-4 – Resource inflows
- Disclosure Requirement E5-5 – Resource outflows
- Products and materials
- Waste
- Disclosure Requirement E5-6 – Anticipated financial effects from material resource use and circular economy-related risks and opportunities
- Appendix A
- Application Requirements
- ESRS 2 GENERAL DISCLOSURES
- Impact, risk and opportunity management
- Disclosure requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities
- Disclosure Requirement E5-1 – Policies related to resource use and circular economy
- Disclosure Requirement E5-2 – Actions and resources in relation to resource use and circular economy
- Metrics and targets
- Disclosure Requirement E5-3 - Targets related to resource use and circular economy
- Disclosure Requirement E5-4 - Resource inflows
- Disclosure Requirement E5-5 - Resource outflows
- Disclosure Requirement E5-6 – Anticipated financial effects from material resource use and circular economy-related risks and opportunities
- ESRS S1
- OWN WORKFORCE
- Objective
- Interaction with other ESRS
- Disclosure requirements
- ESRS 2 General disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impacts, risks and opportunities management
- Disclosure Requirement S1-1 – Policies related to own workforce
- Disclosure Requirement S1-2 – Processes for engaging with own workforce and workers’ representatives about impacts
- Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns
- Disclosure Requirement S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- Disclosure Requirement S1-6 – Characteristics of the undertaking’s employees
- Disclosure Requirement S1-7 – Characteristics of non-employees in the undertaking’s own workforce
- Disclosure Requirement S1-8 – Collective bargaining coverage and social dialogue
- Disclosure Requirement S1-9 – Diversity metrics
- Disclosure Requirement S1-10 – Adequate wages
- Disclosure Requirement S1-11 – Social protection
- Disclosure Requirement S1-12– Persons with disabilities
- Disclosure Requirement S1-13 – Training and skills development metrics
- Disclosure Requirement S1-14 – Health and safety metrics
- Disclosure Requirement S1-15 – Work-life balance metrics
- Disclosure Requirement S1-16 – Remuneration metrics (pay gap and total remuneration)
- Disclosure Requirement S1-17 – Incidents, complaints and severe human rights impacts
- Appendix A
- Application Requirements
- Objective
- ESRS 2 General Disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impacts, risks and opportunities management
- Disclosure Requirement S1-1 – Policies related to own workforce
- Disclosure Requirement S1-2 – Processes for engaging with own workforce and workers' representatives about impacts
- Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns
- Disclosure Requirement S1-4 – Taking action on material impacts and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions and approaches
- Metrics and targets
- Disclosure Requirement S1-5 – Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities
- Disclosure Requirement S1-6 – Characteristics of the Undertaking’s Employees
- Disclosure Requirement S1-7 – Characteristics of non-employees in the undertaking’s own workforce
- Disclosure Requirement S1-8 – Collective bargaining coverage and social dialogue
- Collective bargaining coverage
- Social Dialogue
- Disclosure Requirement S1-9 – Diversity metrics
- Disclosure Requirement S1-10 – Adequate Wages
- Disclosure Requirement S1-11 – Social protection
- Disclosure Requirement S1-12 – Persons with disabilities
- Disclosure Requirement S1-13 – Training and Skills Development metrics
- Disclosure Requirement S1-14 – Health and safety metrics
- Guidance on “work-related”
- Guidance on computing the rate of work-related injuries
- Guidance on recordable work-related ill health
- Guidance on the number of days lost
- Disclosure Requirement S1-15 – Work-life balance
- Disclosure Requirement S1-16 – Remuneration metrics (pay gap and total remuneration)
- Pay gap
- Total remuneration Ratio
- Disclosure Requirement S1-17 –Incidents, complaints and severe human rights impacts
- Appendix A.1
- Application Requirements for ESRS 2 related disclosures
- Appendix A.2
- Application Requirements for ESRS S1-1 Policies related to own workforce
- Appendix A.3
- Application Requirements for ESRS S1–4 Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
- Appendix A.4
- Application Requirements for ESRS S1–5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- ESRS S2
- WORKERS IN THE VALUE CHAIN
- Objective
- Interaction with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement S2-1 – Policies related to value chain workers
- Disclosure Requirement S2-2 – Processes for engaging with value chain workers about impacts
- Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns
- Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- Appendix A
- Application Requirements
- Objective
- ESRS 2 General disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement S2-1 – Policies related to value chain workers
- Disclosure Requirement S2-2 – Processes for engaging with value chain workers about impacts
- Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns
- Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- ESRS S3
- AFFECTED COMMUNITIES
- Objective
- Interaction with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement S3-1 – Policies related to affected communities
- Disclosure Requirement S3-2 – Processes for engaging with affected communities about impacts
- Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns
- Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- Appendix A
- Application Requirements
- Objective
- ESRS 2 General Disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement S3-1 – Policies related to affected communities
- Disclosure Requirement S3-2 – Processes for engaging with affected communities about impacts
- Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns
- Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- ESRS S4
- CONSUMERS AND END-USERS
- Objective
- Interaction with other ESRS
- Disclosure Requirements
- ESRS 2 General Disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement S4-1 – Policies related to consumers and end-users
- Disclosure Requirement S4-2 – Processes for engaging with consumers and end-users about impacts
- Disclosure Requirement S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
- Disclosure Requirement S4-4 – Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- Appendix A
- Application Requirements
- Objective
- ESRS 2 General disclosures
- Strategy
- Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
- Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
- Impact, risk and opportunity management
- Disclosure Requirement S4-1 – Policies related to consumers and end-users
- Disclosure Requirement S4-2 – Processes for engaging with consumers and end-users about impacts
- Disclosure Requirement S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
- Disclosure Requirement S4-4 – Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
- Metrics and targets
- Disclosure Requirement S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
- ESRS G1
- BUSINESS CONDUCT
- Objective
- Interaction with other ESRS
- Disclosure Requirements
- ESRS 2 General disclosures
- Governance
- Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies
- Impact, risk and opportunity management
- Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
- Disclosure Requirement G1-1– Business conduct policies and corporate culture
- Disclosure Requirement G1-2 – Management of relationships with suppliers
- Disclosure Requirement G1-3 – Prevention and detection of corruption and bribery
- Metrics and targets
- Disclosure Requirement G1-4 – Incidents of corruption or bribery
- Disclosure Requirement G1-5 – Political influence and lobbying activities
- Disclosure Requirement G1-6 – Payment practices
- Appendix A
- Application Requirements
- Impact, risk and opportunity management
- Disclosure Requirement G1-1 – Business conduct policies and corporate culture
- Disclosure Requirement G1-2 – Management of relationships with suppliers
- Disclosure Requirement G1-3 – Prevention and detection of corruption and bribery
- Metrics and targets
- Disclosure Requirement G1-5 – Political influence and lobbying activities
- Disclosure Requirement G1-6 – Payment practices
- ANNEX II
- ACRONYMS AND GLOSSARY OF TERMS
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