Reference tables

CFS = Consolidated financial statements
CG = Corporate governance
RM = Risk management
RMB = Report of the Management Board
RSB = Report of the Supervisory Board
SUS = Sustainability statement

List of material ESRS disclosure requirements

Table 60: ESRS2 General disclosures (cross-cutting)

Disclosure Requirement		Section	Page	Phase-in
ESRS 2 General disclosures
BP – 1	General basis for preparation of the sustainability statement	SUS/ESRS 2 - BP; CFS	103, 238
BP – 2	Disclosures in relation to specific circumstances	SUS/ESRS 2 - BP	103-105
GOV – 1	The role of the administrative, management, and supervisory bodies	SUS/ESRS 2 - GOV; RMB/CG; RSB	127-129; 41-43; 54-57
GOV – 2	Information provided to, and sustainability matters addressed by, the undertaking’s administrative, management, and supervisory bodies	SUS/ESRS 2- GOV; RSB	129; 56-57
GOV – 3	Integration of sustainability related performance in incentive schemes	SUS/ESRS 2 - GOV; RMB/CG	129-130; 43-44
GOV – 4	Statement on due diligence	SUS/RT	225-226
GOV – 5	Risk management and internal controls over sustainability reporting	SUS/ESRS 2 - RM; RM	130-131; 63-64, 94-97
SBM – 1	Strategy, business model, and value chain	SUS/ESRS 2 - SBM	111-115	Paragraph 40(b) (breakdown of total revenue by significant ESRS sector) and 40(c) (list of additional significant ESRS sectors)
SBM – 2	Interests and views of stakeholders	SUS/ESRS 2 - INT	115-118
SBM – 3	Material impacts, risks, and opportunities and their interaction with strategy and business model	SUS/E1 IRO, E3 IRO, E4 IRO, S1 IRO, S2 IRO, S3 IRO, S4 IRO, G1 IRO	132-137, 169, 171-173, 179-181, 193-194, 201-202, 207-208, 212-214	Paragraph 48(e) (anticipated financial effects)
IRO – 1	Description of the process to identify and assess material impacts, risks, and opportunities	SUS/ESRS 2 - DMA	105-109
IRO – 2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statement	SUS/RT	222-227

Table 61: ESRS E1 Climate change

Disclosure Requirement		Section	Page	Phase-in
ESRS E1 Climate Change
E1 – GOV-3	Integration of sustainability-related performance in incentive schemes	SUS/E1-ESRS 2 GOV-3	139
E1 – 1	Transition plan for climate change mitigation	SUS/E1-1	139-140
E1 – IRO-1	Description of the processes to identify and assess material climate-related impacts, risks, and opportunities	SUS/E1-INTRO	134-137
E1 – 2	Policies related to climate change mitigation and adaptation	SUS/E1-2	140-143
E1 – 3	Actions and resources in relation to climate change policies	SUS/E1-3	143-147
E1 – 4	Targets related to climate change mitigation and adaptation	SUS/E1-4	147-149
E1 – 6	Gross Scopes 1, 2, 3, and Total GHG emissions	SUS/E1-6; CFS	149-153, 232
E1 – 7	GHG removals and GHG mitigation projects financed through carbon credits	SUS/E1-7	154
E1 – 9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities			Paragraph 64-70

Table 62: ESRS E3 Water and marine resources

Disclosure Requirement		Section	Page	Phase-in
ESRS E3 Water and Marine Resources
E3 – IRO-1	Description of the processes to identify and assess material water and marine resources – related impacts, risks, and opportunities	SUS/E3-INTRO	169
E3 – 1	Policies related to water and marine resources	SUS/E3-1	169-170
E3 – 2	Actions and resources related to water and marine resources	SUS/E3-2	170
E3 – 3	Targets related to water and marine resources	SUS/E3-3	170

Table 63: ESRS E4 Biodiversity and ecosystems

Disclosure Requirement		Section	Page	Phase-in
ESRS E4 Biodiversity and ecosystems
E4 – IRO-1	Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities	SUS/E4-INTRO	171-173
E4 – 1	Transition plan and consideration of biodiversity and ecosystems in strategy and business model	SUS/E4-1	173-174
E4 – 2	Policies related to biodiversity and ecosystem	SUS/E4-2	174-176
E4 – 3	Actions and resources related to biodiversity and ecosystems	SUS/E4-3	176-177
E4 – 4	Targets related to biodiversity and ecosystems	SUS/E4-4	177-178
E4 – 5	Impact metrics related to biodiversity and ecosystems change	SUS/E4-5	178

Table 64: ESRS S1 Own workforce

Disclosure Requirement		Section	Page	Phase-in
ESRS S1 Own workforce
S1 – SBM-3	Material impacts, risks, and opportunities and their interaction with strategy and business model	SUS/S1-INTRO	179-181
S1 – 1	Policies related to own workforce	SUS/S1-1	181-183
S1 – 2	Processes for engaging with own workers and workers’ representatives about impacts	SUS/S1-2	183
S1 – 3	Processes to remediate negative impacts and channels for own workers to raise concerns	SUS/S1-3	184
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	SUS/S1-4	184-185
S1 – 5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	SUS/S1-5	186-187
S1 – 6	Characteristics of the undertaking’s employees	SUS/S1-6	187-188
S1 – 7	Characteristics of non-employee workers in the undertaking’s own workforce	SUS/S1-7	188
S1 – 8	Collective bargaining coverage and social dialogue	SUS/S1-8	188
S1 – 9	Diversity metrics	SUS/S1-9	189
S1 – 10	Adequate wages	SUS/S1-10	189
S1 – 11	Social protection	SUS/S1-11	189
S1 - 13	Training and skills development metrics	SUS/S1-13	189-190
S1 – 14	Health and safety metrics	SUS/S1-14	190
S1 – 15	Work-life balance metrics	SUS/S1-15	190
S1 – 16	Compensation metrics (pay gap and total compensation)	SUS/S1-16	190-191
S1 – 17	Incidents, complaints, and severe human rights impacts	SUS/S1-17	191

Table 65: ESRS S2 Workers in the value chain

Disclosure Requirement		Section	Page	Phase-in
ESRS S2 Workers in the value chain
S2 – SBM-3	Material impacts, risks, and opportunities and their interaction with strategy and business model	SUS/S2-INTRO	193-194
S2 – 1	Policies related to value chain workers	SUS/S2-1	195-197
S2 – 2	Processes for engaging with value chain workers about impacts	SUS/S2-2	197
S2 – 3	Processes to remediate negative impacts and channels for value chain workers to raise concerns	SUS/S2-3	197-198
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	SUS/S2-4	198-199
S2 – 5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	SUS/S2-5	199

Table 66: ESRS S3 Affected communities

Disclosure Requirement		Section	Page	Phase-in
ESRS S3 Affected communities
S3 – SBM-3	Material impacts, risks, and opportunities and their interaction with strategy and business model	SUS/S3-INTRO	201-202
S3 – 1	Policies related to affected communities	SUS/S3-1	202-204
S3 – 2	Processes for engaging with affected communities about impacts	SUS/S3-2	204
S3 – 3	Processes to remediate negative impacts and channels for affected communities to raise concerns	SUS/S3-3	205
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	SUS/S3-4	205-206
S3 – 5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	SUS/S3-5	206

Table 67: ESRS S4 Consumers & end-users

Disclosure Requirement		Section	Page	Phase-in
ESRS S4 Consumers & End-users
S4 – SBM-3	Material impacts, risks, and opportunities and their interaction with strategy and business model	SUS/S4-INTRO	207-208
S4 – 1	Policies related to consumers and end-users	SUS/S4-1	208-210
S4 – 2	Processes for engaging with consumers and end-users about impacts	SUS/S4-2	210
S4 – 3	Processes to remediate negative impacts and channels for consumers and end-users to raise concerns	SUS/S4-3	210
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	SUS/S4-4	210-211
S4 – 5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	SUS/S4-5	211

Table 68: ESRS G1 Business conduct

Disclosure Requirement		Section	Page	Phase-in
ESRS G1 Business Conduct
G1 – GOV-1	The role of the administrative, supervisory and management bodies	SUS/Governance and compliance	219
G1 – 1	Business conduct policies and corporate culture	SUS/G1-1	214-215
G1 – 3	Prevention and detection of corruption and bribery	SUS/G1-3	215-218
G1 – 4	Incidents of corruption or bribery	SUS/G1-4	221
G1 – 5	Political influence and lobbying activities	SUS/G1-5	221

Statement on due diligence

Table 69: Statement on due diligence

Core elements of due diligence	Section	Page
Embedding due diligence in governance, strategy and business model	SUS / ESRS 2 - Interests and views of stakeholders SUS / ESRS 2 - Impact management framework	115-118 118-127
Engaging with affected stakeholders in all key steps of the due diligence	SUS / ESRS 2 - Interests and views of stakeholders SUS / ESRS 2 - Impact management framework SUS / S2-2 Processes for engaging with value chain workers SUS / S3-2 Processes for engaging with affected communities SUS / S4-2 Processes for engaging with consumers and end-users	115-118 118-127 197 204 210
Identifying and assessing adverse impacts	SUS/E1 Impacts, risks and opportunities SUS/E3 Impacts, risks and opportunities SUS/E4 Impacts, risks and opportunities SUS/S1 Impacts, risks and opportunities SUS/S2 Impacts, risks and opportunities SUS/S3 Impacts, risks and opportunities SUS/S4 Impacts, risks and opportunities SUS/G1 Impacts, risks and opportunities	132-137, 169, 171-173, 179-181, 193-194, 201-202, 207-208, 212-214
Taking actions to address those adverse impacts	SUS / ESRS 2 - Impact management framework SUS / E1-3 Key actions SUS / E3-2 Key actions SUS / E4-3 Key actions SUS / S1-4 Key actions SUS / S2-4 Key actions SUS / S3-4 Key actions SUS / S4-4 Key actions SUS / G1 Key actions	118-127 143-147 170 176-177 184-185 198-199 205-206 210-211 220-221
Tracking the effectiveness of these efforts and communicating	SUS / ESRS 2 - Impact management framework SUS / E3-2 Key actions SUS / E4-2 Policies SUS / E4-3 Key actions SUS / S2-1 Policies SUS / S2-4 Key actions SUS / S3-1 Policies SUS / S3-4 Key actions	118-127 170 174-176 176-177 195-197 198-199 202-204 205-206

Data points derived from other EU legislation

Table 70: List of data points derived from other EU legislation and references

Disclosure requirement	Data point	Sustainability statements	SFDR	Pillar 3	Benchmark regulation	EU Climate Law	Section	Page
ESRS 2 GOV – 1	21d	Board’s gender diversity ratio	X				CG - diversity and inclusion	43
ESRS 2 GOV – 1	21e	Percentage of independent board members	X				RSB - Independence, conflicts of interest and governance	57
ESRS 2 GOV – 4	30; 32	Disclosure of mapping of information provided in sustainability statement about due diligence process	X				Reference Tables - statement on DD	225-226
ESRS 2 SBM – 1	40 d i	Undertaking is active in fossil fuel (coal, oil, and gas) sector	X				NA	NA
ESRS 2 SBM – 1	40 d ii	Undertaking is active in chemicals production	X				NA	NA
ESRS 2 SBM – 1	41 d ii	Revenue from chemicals production	X				NA	NA
E1 – 1	15	Disclosure of transition plan for climate change				X	E1	139-140
E1 – 6	48a	Gross Scope 1 greenhouse gas emissions	X	X	X		E1	149-150
E1 – 6	49a, 52a	Gross location-based Scope 2 greenhouse gas emissions	X	X	X		E1	149-150
E1 – 6	49b, 52b	Gross market-based Scope 2 greenhouse gas emissions	X	X	X		E1	149-150
E1 – 6	52	Gross Scope 3 greenhouse gas emissions	X	X	X		E1	149-150
E1 – 6	44, 52a	Total GHG emissions locations based	X	X	X		E1	149-150
E1 – 6	44, 52b	Total GHG emissions market based	X	X	X		E1	149-150
E1 – 7	56a	Disclosure of GHG removals and storage resulting from projects developed in own operations or contributed to in upstream and downstream value chain				X	E1	154
E1 – 7	56b	Disclosure of GHG emission reductions or removals from climate change mitigation projects outside value chain financed or to be financed through any purchase of carbon credits				X	E1	154
S1 – 1	21	Description of relevant human rights policy commitments relevant to own workforce	X				S1 - Intro	179
S1 – 1	20a	Disclosure of general approach in relation to respect for human rights including labor rights, of people in its own workforce	X				S1 - Intro	179
S1 – 1	20b	Disclosure of general approach in relation to engagement with people in its own workforce	X				S1-2	183
S1 – 1	20c	Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	X				S1 - Intro	179
S1 – 1	21	Disclosure of whether and how policies are aligned with relevant internationally recognized instruments	X				S1 - Intro	179
S1 – 1	23	Workplace accident prevention policy or management system is in place	X				S1-1	181
S1 – 3	32c	Grievance or complaints handling mechanisms related to employee matters exist	X				S1-3	184
S1 – 16	97a	Gender pay gap	X		X		S1-16	190-191
S1 – 16	97b	Annual total remuneration ratio	X				S1-16	191
S4 – 1	17	Description of relevant human rights policy commitments relevant to consumers and/or end-users	X				S4-1	209
S4 – 1	16a	Disclosure of general approach in relation to respect for human rights of consumers and end-users	X				S4-1	209
S4 – 1	16b	Disclosure of general approach in relation to engagement with consumers and/or end-users	X				S4-2	210
S4 – 1	16c	Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts	X				S4-3	210
S4 – 1	17	Description of whether and how policies are aligned with relevant internationally recognized instruments	X				S4-1	209
S4 – 1	17	Disclosure of extent and indication of nature of cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve consumers and/or end-users	X		X		ESRS2 - Interests and views of stakeholders	116
S4 – 4	35	Disclosure of severe human rights issues and incidents connected to consumers and/or end-users	X				S4-1	209-210