Number and title of the Standard ESRS number Name of disclosure requirement Location
General information
ESRS 2 General information BP-1 General basis for making sustainability statements
BP-2 Disclosure of information with respect to special
circumstances
GOV-1 Roles and responsibilities of the Management Board
and Supervisory Board
GOV-2 Information provided to the Management Board and Supervisory Board and the sustainability issues they address
GOV-3 Integrating sustainability-related results into incentive programs
GOV-5 Risk management and internal controls over sustainability reporting
SBM-1 Strategy, business model and value chain
SBM-2 Stakeholder interests and opinions
SBM-3 Significant impacts, risks and opportunities and their interrelationship with the strategy and business model
MDR-P Policies adopted to manage significant sustainability issues
MDR-A Actions and resources to address significant sustainability issues
MDR-M Indicators relating to significant sustainability issues
Environment
ESRS E1 Climate change SBM-/E1 Significant impacts, risks and opportunities and their interrelationship with the strategy and business model related to climate change
IRO-1/E1 Description of processes for identifying and assessing significant climate change impacts, risks and opportunities
E1-1 Transformation plan to address climate change
E1-2 Policies related to climate change mitigation and adaptation
E1-3 Actions and resources to address climate change mitigation and adaptation policies
  • Contextual information in support of the quantitative indicators including the scope of assets and activities covered by the KPIs, information on data sources and limitation
  • Explanations of the nature and objectives of Taxonomy-aligned economic activities and the evolution of the Taxonomy-aligned economic activities over time, starting from the second year of implementation, distinguishing between business-related and methodological and datarelated elements
E1-4 Climate change mitigation and adaptation objectives
  • Description of compliance with Regulation (EU) 2020/852 (“Taxonomy”) in a financial company’s business strategy, product design processes and cooperation with clients and business partners.
  • Description of the compliance with Regulation (EU) 2020/852 in the financial undertaking’s business strategy, product design processes and engagement with clients and counterparties
E1-5 Energy consumption and energy mix
E1-6 Greenhouse gas emissions
ESRS E3 Water and marine resources E3-1 Water-related policies
  • Contextual information in support of the quantitative indicators including the scope of assets and activities covered by the KPIs, information on data sources and limitation
E3-4 Water consumption
ESRS E5 Utilization of resources and circular economy E5-1 Policies related to resource utilization and circular economy
  • Contextual information in support of the quantitative indicators including the scope of assets and activities covered by the KPIs, information on data sources and limitation
E5-2 Activities and resources related to resource utilization and circular economy
E5-4 Resources introduced into the organization
E5-5 Resources discharged from the organization, including waste
Society
ESRS S1 Own workforce S1-1 Policies related to own labor force
S1-3 Processes for offsetting negative impacts and channels for employees to report problems
S1-4 The approach to and activities on significant negative and positive impacts of these activities, as well as the management of significant risks and exploitation of significant opportunities associated with its own labor force, and the effectiveness of these activities
S1-5 Objectives related to the management of significant impacts, risks and opportunities to its own labor force
S1-6 Characteristics of own labor force
S1-7 Key characteristics of employees who are not part of own labor force
S1-8 Scope of collective bargaining agreements and social dialogue
S1-9 Diversity indicators
S1-10 Adequate wages
S1-11 Social protection
S1-12 People with disabilities among employees
S1-13 Indicators for training and skills development of employees
S1-14 Occupational health and safety indicators
S1-15 Indicators of work-life balance
S1-16 Wage indicators (wage gap and total compensation)
S1-17 Incidents, complaints and serious violations in the observance of human rights
ESRS S2 Employees in the value chain S2-1 Policies related to employees in the value chain
S2-2 Collaborative processes with those doing work in the value chain in terms of interactions
S2-5 Objectives for managing significant impacts, risks and opportunities related to value chain employees
ESRS S3 Communities S3-1 Policies related to communities
ESRS S4 Consumers and end users SBM-/S4 Significant impacts, risks and opportunities and their interrelationship with the strategy and with business model related to consumers and end users
S4-1 Policies related to consumers and end users
S4-2 Collaborative processes for impacts on consumers and end users
S4-3 Processes for mitigating negative impacts on consumers and end users and channels for reporting regularities
S4-4 Activities and their effectiveness, in the context of managing the significant impact, risks and opportunities to consumers and end users
S4-5 Objectives related to the management of significant impacts, risks and opportunities for consumers and end users.
Business practices
ESRS G1 Business practices G1-1 Corporate Culture and Key Business Conduct Policies
G1-2 Supplier relationship management
G1-3 Prevention and Detection of Corruption and Bribery
G1-4 Confirmed cases of corruption and bribery
G1-6 Payment Practices
Previous topic
GRI content index
Next topic
Taking into consideration the guidelines pertaining to disclosure of climate information