SN.4 - Data points from other EU legislation
If the undertaking omits the information prescribed by a data point that derives from other EU legislation listed in Annex B ESRS 2, it shall explicitly state that the information in question is not material.
Disclosure requirement | Data point | Description | SFDR reference | Pillar 3 reference | Benchmark regulation reference | EU Climate Law reference | Reference |
|---|---|---|---|---|---|---|---|
General information | |||||||
ESRS 2 GOV-1 | 21 (d) | Board’s gender diversity | x | x | ESRS 2 GOV-1 | ||
ESRS 2 GOV-1 | 21 | Percentage of board members who are independent | x | ESRS 2 GOV-1 | |||
ESRS 2 GOV-4 | 30 | Statement on due diligence | x | ESRS 2 GOV-4 | |||
ESRS 2 SBM-1 | 40 (d) i | Involvement in activities related to fossil fuel activities | x | x | x | Non-material | |
ESRS 2 SBM-1 | 40 (d) ii | Involvement in activities related to chemical production | x | x | Non-material | ||
ESRS 2 SBM-1 | 40 (d) iii | Involvement in activities related to controversial weapons | x | x | Non-material | ||
ESRS 2 SBM-1 | 40 (d) iv | Involvement in activities related to cultivation and production of tobacco | x | Non-material | |||
Environmental information | |||||||
E1-1 | 14 | Transition plan to reach climate neutrality by 2050 | x | ESRS E1-1 | |||
E1-1 | 16 (g) | Undertakings excluded from Paris-aligned Benchmarks | x | x | Non-material | ||
E1-4 | 34 | GHG emission reduction targets | x | x | x | ||
E1-5 | 38 | Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) | x | Non-material | |||
E1-5 | 37 | Energy consumption and mix | x | Non-material | |||
E1-5 | 40 bis 43 | Energy intensity associated with activities in high climate impact sectors | x | Non-material | |||
E1-6 | 44 | Gross Scopes 1, 2, 3 and Total GHG emissions | x | x | x | ESRS E1-6 | |
E1-6 | 53 bis 55 | Gross GHG emissions intensity | x | x | x | ESRS E1-6 | |
E1-7 | 56 | GHG removals and carbon credits | x | Non-material | |||
E1-9 | 66 | Exposure of the benchmark portfolio to climate-related physical risks | x | Non-material | |||
E1-9 | 66 (a) | Disaggregation of monetary amounts by acute and chronic physical risk | x | Non-material | |||
E1-9 | 66 (c ) | Location of significant assets at material physical risk | x | Non-material | |||
E1-9 | 67 (c | Breakdown of the carrying value of its real estate assets by energy-efficiency classes | x | Non-material | |||
E1-9 | 69 | Degree of exposure of the portfolio to climate-related opportunities | x | Non-material | |||
E2-4 | 28 | Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil | x | Non-material | |||
E3-1 | 9 | Water and marine resources | x | Non-material | |||
E3-1 | 13 | Dedicated policy | x | Non-material | |||
E3-1 | 14 | Sustainable oceans and seas | x | Non-material | |||
E3-4 | 28 (c ) | Total water recycled and reused | x | Non-material | |||
E3-4 | 29 | Total water consumption in m3 per net revenue on own operations | x | Non-material | |||
E-4 IRO-1 | 16 (a) i | (Data points in SBM-1) | x | Non-material | |||
E-4 IRO-1 | 16 (b) | (Data points in SBM-1) | x | Non-material | |||
E-4 IRO-1 | 16 (c ) | (Data points in SBM-1) | x | Non-material | |||
E4-2 | 24 (b) | Sustainable land / agriculture practices or policies | x | Non-material | |||
E4-2 | 24 (c ) | Sustainable oceans / seas practices or policies | x | Non-material | |||
E4-2 | 24 | Policies to address deforestation | x | Non-material | |||
E5-5 | 37 (d) | Non-recycled waste | x | Non-material | |||
E5-5 | 39 | Hazardous waste and radioactive waste | x | Non-material | |||
Social information | |||||||
S-1 SBM-3 | 14 (f) | Risk of incidents of forced labour | x | ESRS S-1 SBM-3 | |||
S-1 SBM-3 | 14 (g) | Risk of incidents of child labour | x | ESRS S-1 SBM-3 | |||
S1-1 | 20 | Human rights policy commitments | x | ESRS S1-1 | |||
S1-1 | 21 | Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8 | x | ESRS S1-1 | |||
S1-1 | 22 | Processes and measures for preventing trafficking in human beings | x | ESRS S1-1 | |||
S1-1 | 23 | Workplace accident prevention policy or management system | x | ESRS S1-1 | |||
S1-3 | 32(c ) | Grievance/complaints handling mechanisms | x | ESRS S1-3 | |||
S1-14 | 88 (b) und (c) | Number of fatalities and number and rate of work-related accidents | x | x | ESRS S1-14 | ||
S1-14 | 88 | Number of days lost to injuries, accidents, fatalities or illness | x | ESRS S1-14 | |||
S1-16 | 97 (a) | Unadjusted gender pay gap | x | x | ESRS S1-16 | ||
S1-16 | 97 (b) | Excessive CEO pay ratio | x | ESRS S1-16 | |||
S1-17 | 103 (a) | Incidents of discrimination | x | ESRS S1-17 | |||
S1-17 | 104 (a) | Non-respect of UNGPs on Business and Human Rights and OECD Guidelines | x | x | ESRS S1-17 | ||
S-2 SBM 3 | 11 (b) | Significant risk of child labour or forced labour in the value chain | x | Non-material | |||
S2-1 | 17 | Human rights policy commitments | x | Non-material | |||
S2-1 | 18 | Policies related to value chain workers | x | Non-material | |||
S2-1 | 19 | Non-respect of UNGPs on Business and Human Rights and OECD Guidelines | x | x | Non-material | ||
S2-1 | 19 | Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8 | x | Non-material | |||
S2-4 | 36 | Human rights issues and incidents connected to its upstream and downstream value chain | x | Non-material | |||
S3-1 | 16 | Human rights policy commitments | x | Non-material | |||
S3-1 | 17 | Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD Guidelines | x | x | Non-material | ||
S3-4 | 36 | Human rights issues and incidents | x | Non-material | |||
S4-1 | 16 | Policies related to consumers and end-users | x | ESRS S4-1 | |||
S4-1 | 17 | Non-respect of UNGPs on Business and Human Rights and OECD Guidelines | x | x | ESRS S4-1 | ||
S4-4 | 35 | Human rights issues and incidents | x | ESRS S4-4 | |||
Governance information | |||||||
G1-1 | 10 (b) | United Nations Convention against Corruption | x | ESRS G1-1 | |||
G1-1 | 10 (d) | Protection of whistle-blowers | x | ESRS G1-1 | |||
G1-4 | 24 (a) | Fines for violation of anti-corruption and anti-bribery laws | x | x | ESRS G1-4 | ||
G1-4 | 24 (b) | Standards of anti-corruption and anti- bribery | x | ESRS G1-4 |