ESRS Index
ESRS 2 – General Disclosures
ESRS E1 – Climate Change
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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E1-1 |
Transition plan for climate change mitigation |
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Disclosure requirements in connection with ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Climate change and energy / Overview Climate change and energy / Impacts, risks and opportunities |
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Disclosure requirements in connection with ESRS 2 IRO-1 |
Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
Climate change and energy / Impacts, risks and opportunities |
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E1-2 |
Policies related to climate change mitigation and adaptation |
Climate change and energy / Management system Climate change and energy / Management system / Strategies and policies |
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E1-3 |
Actions and resources in relation to climate change policies |
Climate change and energy / Management system / Processes, measures and controls |
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E1-4 |
Targets related to climate change mitigation and adaptation |
Climate change and energy / Management system Climate change and energy / Management system / Strategies and policies |
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E1-5 |
Energy consumption and mix |
Climate change and energy / Measures and key figures in the reporting year / Energy consumption |
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E1-6 |
Gross Scopes 1, 2, 3 and Total GHG emissions |
Climate change and energy / Measures and key figures in the reporting year / Scope 1 and 2 emissions Climate change and energy / Measures and key figures in the reporting year / Emissions in Scope 3 |
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E1-8 |
Internal carbon pricing |
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ESRS E2 – Pollution
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 IRO-1 |
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
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ESRS E3 – Water and Marine Resources
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 IRO-1 |
Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities |
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E3-2 |
Actions and resources related to water and marine resources |
Water / Management system / Processes, measures and controls |
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E3-4 |
Water consumption |
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ESRS E4 – Biodiversity and Ecosystems
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 IRO-1 |
Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
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ESRS E5 – Resource Use and Circular Economy
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 IRO-1 |
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities |
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ESRS S1 – Own Workforce
ESRS S2 – Workers in the Value Chain
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 SBM-2 |
Interests and views of stakeholders |
Employees in the value chain / Management system / Strategies and policies Employees in the value chain / Management system / Processes, measures and controls |
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Disclosure requirements in connection with ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Employees in the value chain / Impacts, risks and opportunities |
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S2-1 |
Policies related to value chain workers |
Employees in the value chain / Management system / Strategies and policies |
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S2-2 |
Processes for engaging with value chain workers about impacts |
Employees in the value chain / Management system / Processes, measures and controls |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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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 |
Employees in the value chain / Management system / Processes, measures and controls Employees in the value chain / Measures and key figures in the reporting year |
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ESRS G1 – Business Conduct
| ESRS – Disclosure Requirements | Chapter / section in text | |||
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Disclosure requirements in connection with ESRS 2 GOV-1 |
The role of the administrative, supervisory and management bodies |
Corporate culture and antitrust legislation / Management system |
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Disclosure requirements in connection with ESRS 2 IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
Corporate culture and antitrust legislation / Impacts, risks and opportunities |
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G1-1 |
Corporate culture and business conduct policies |
Corporate culture and antitrust legislation / Management system / Strategies and policies Corporate culture and antitrust legislation / Management system / Processes, measures and controls |
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G1-3 |
Prevention and detection of corruption and bribery |
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G1-4 |
Confirmed incidents of corruption or bribery |
Corporate culture and antitrust legislation / Measures and key figures in the reporting year |
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