Audiqcer

ESRS 2  General disclosures

DISCLAIMER
Prefinal Draft subject to Approval from EFRAG SRB [still subject to change]
INSTRUCTIONS
1)The “shall disclose” DPs reported in ESRS 2 are to be disclosed irrespective of the outcome of its materiality assessment [ESRS 1 par. 29].
2) Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3 or ESRS S4 in accordance with Appendix C of ESRS 1. In this case, the undertaking shall nevertheless disclose DPs reported under par. 17-BP2 of ESRS 2 if one or more of these topics have been assessed to be material [see Column H].
3) Column I identifies DPs related to SBM-1 and SBM-3 subject to phased in according to Appendix C of ESRS 1.
ESRS DR Paragraph Related AR Name Data Type Appendix B – ESRS 2
(SFDR + PILLAR 3 + Benchmark + CL)		 DPs to be disclosed in case of phased-in [Appendix C – ESRS 1]
Undertaking less than 750 employees		 Appendix C – ESRS 1
[DPs subject to phased-in]		 May
[V]
ESRS 2 BP-1 3 Disclosure of general basis for preparation of sustainability statement narrative
ESRS 2 BP-1 5 a Basis for preparation of sustainability statement semi-narrative
ESRS 2 BP-1 5 b i Scope of consolidation of consolidated sustainability statement is same as for financial statements narrative
ESRS 2 BP-1 5 b ii Indication of subsidiary undertakings included in consolidation that are exempted from individual or consolidated sustainability reporting narrative
ESRS 2 BP-1 5 c AR 1 Disclosure of extent to which sustainability statement covers upstream and downstream value chain narrative
ESRS 2 BP-1 5 d Option to omit specific piece of information corresponding to intellectual property, know-how or results of innovation has been used semi-narrative
ESRS 2 BP-1 5 e Option allowed by Member State to omit disclosure of impending developments or matters in course of negotiation has been used semi-narrative
ESRS 2 BP-2 6 Disclosures in relation to specific circumstances narrative
ESRS 2 BP-2 9 Medium- or long-term time horizons defined by ESRS 1 have been deviated from semi-narrative
ESRS 2 BP-2 9 a Disclosure of definitions of medium- or long-term time horizons narrative
ESRS 2 BP-2 9 b Disclosure of reasons for applying different definitions of time horizons narrative
ESRS 2 BP-2 10 Metrics include value chain data estimated using indirect sources semi-narrative
ESRS 2 BP-2 10 a Disclosure of metrics that include value chain data estimated using indirect sources narrative
ESRS 2 BP-2 10 b Description of basis for preparation of metrics that include value chain data estimated using indirect sources narrative
ESRS 2 BP-2 10 c Description of resulting level of accuracy of metrics that include value chain data estimated using indirect sources narrative
ESRS 2 BP-2 10 d Description of planned actions to improve accuracy in future of metrics that include value chain data estimated using indirect sources narrative
ESRS 2 BP-2 11 a Disclosure of quantitative metrics and monetary amounts disclosed that are subject to high level of measurement uncertainty narrative
ESRS 2 BP-2 11 b i Disclosure of sources of measurement uncertainty narrative
ESRS 2 BP-2 11 b ii 12 Disclosure of assumptions, approximations and judgements made in measurement narrative
ESRS 2 BP-2 13 a Explanation of changes in preparation and presentation of sustainability information and reasons for them narrative
ESRS 2 BP-2 13 b Disclosure of revised comparative figures narrative
ESRS 2 BP-2 13 c Disclosure of difference between figures disclosed in preceding period and revised comparative figures narrative
ESRS 2 BP-2 14 a Disclosure of nature of prior period material errors narrative
ESRS 2 BP-2 14 b Disclosure of corrections for prior periods included in sustainability statement narrative
ESRS 2 BP-2 14 c Disclosure of why correction of prior period errors is not practicable narrative
ESRS 2 BP-2 15 Disclosure of other legislation or generally accepted sustainability reporting standards and frameworks based on which information has been included in sustainability statement narrative
ESRS 2 BP-2 15 Disclosure of reference to paragraphs of standard or framework applied narrative
ESRS 2 BP-2 AR 2 European standards approved by European Standardisation System (ISO/IEC or CEN/CENELEC standards) have been relied on semi-narrative V
ESRS 2 BP-2 AR 2 Disclosure of extent to which data and processes that are used for sustainability reporting purposes have been verified by external assurance provider and found to conform to corresponding ISO/IEC or CEN/CENELEC standard narrative V
ESRS 2 BP-2 16 List of DRs or DPs mandated by a Disclosure Requirement narrative
ESRS 2 BP-2 17 Topics (E4, S1, S2, S3, S4) have been assessed to be material semi-narrative Y
ESRS 2 BP-2 17 a List of sustainability matters assessed to be material (phase-in) semi-narrative Y
ESRS 2 BP-2 17 a Disclosure of how business model and strategy take account of impacts related to sustainability matters assessed to be material (phase-in) narrative Y
ESRS 2 BP-2 17 b Description of any time-bound targets set related to sustainability matters assessed to be material (phase-in) and progress made towards achieving those targets narrative Y
ESRS 2 BP-2 17 c Description of policies related to sustainability matters assessed to be material (phase-in) narrative Y
ESRS 2 BP-2 17 d Description of actions taken to identify, monitor, prevent, mitigate, remediate or bring end to actual or potential adverse impacts related to sustainability matters assessed to be material (phase-in) and result of such actions narrative Y
ESRS 2 BP-2 17 e Disclosure of metrics related to sustainability matters assessed to be material (phase-in) narrative Y
ESRS 2 GOV-1 21 Information about composition and diversity of members of administrative, management and supervisory bodies narrative
ESRS 2 GOV-1 21 a Number of executive members Integer
ESRS 2 GOV-1 21 a Number of non-executive members Integer
ESRS 2 GOV-1 21 b Information about representation of employees and other workers narrative
ESRS 2 GOV-1 21 c AR 5 Information about member’s experience relevant to sectors, products and geographic locations of undertaking narrative
ESRS 2 GOV-1 21 d Percentage of members of administrative, management and supervisory bodies Percent
ESRS 2 GOV-1 21 d Board’s gender diversity ratio Percent SFDR
ESRS 2 GOV-1 21 e Percentage of independent board members Percent SFDR
ESRS 2 GOV-1 22 AR 3 Information about roles and responsibilities of administrative, management and supervisory bodies narrative
ESRS 2 GOV-1 22 a Information about identity of administrative, management and supervisory bodies or individual(s) within body responsible for oversight of impacts, risks and opportunities narrative
ESRS 2 GOV-1 22 b Disclosure of how body’s or individuals within body responsibilities for impacts, risks and opportunities are reflected in undertaking’s terms of reference, board mandates and other related policies narrative
ESRS 2 GOV-1 22 c Description of management’s role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities narrative
ESRS 2 GOV-1 22 c i Description of how oversight is exercised over management-level position or committee to which management’s role is delegated to narrative
ESRS 2 GOV-1 22 c ii Information about reporting lines to administrative, management and supervisory bodies narrative
ESRS 2 GOV-1 22 c iii Disclosure of how dedicated controls and procedures are integrated with other internal functions narrative
ESRS 2 GOV-1 22 d Disclosure of how administrative, management and supervisory bodies and senior executive management oversee setting of targets related to material impacts, risks and opportunities and how progress towards them is monitored narrative
ESRS 2 GOV-1 23 AR 5 Disclosure of how administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters narrative
ESRS 2 GOV-1 23 a Information about sustainability-related expertise that bodies either directly possess or can leverage narrative
ESRS 2 GOV-1 23 b Disclosure of how sustainability-related skills and expertise relate to material impacts, risks and opportunities narrative
ESRS 2 GOV-2 26 a Disclosure of whether, by whom and how frequently administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, and results and effectiveness of policies, actions, metrics and targets adopted to address them narrative
ESRS 2 GOV-2 26 b Disclosure of how administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing strategy, decisions on major transactions and risk management process narrative
ESRS 2 GOV-2 26 c Disclosure of list of material impacts, risks and opportunities addressed by administrative, management and supervisory bodies or their relevant committees narrative
ESRS 2 GOV-2 AR 6 Disclosure of how governance bodies ensure that appropriate mechanism for performance monitoring is in place narrative V
ESRS 2 GOV-3 29 AR 7 Incentive schemes and remuneration policies linked to sustainability matters for members of administrative, management and supervisory bodies exist semi-narrative
ESRS 2 GOV-3 29 a Description of key characteristics of incentive schemes narrative
ESRS 2 GOV-3 29 b Description of specific sustainability-related targets and (or) impacts used to assess performance of members of administrative, management and supervisory bodies narrative
ESRS 2 GOV-3 29 c Disclosure of how sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies narrative
ESRS 2 GOV-3 29 d Percentage of variable remuneration dependent on sustainability-related targets and (or) impacts Percent
ESRS 2 GOV-3 29 e Description of level in undertaking at which terms of incentive schemes are approved and updated narrative
ESRS 2 GOV-4 30; 32 AR 8 – AR 10 Disclosure of mapping of information provided in sustainability statement about due diligence process narrative SFDR
ESRS 2 GOV-5 36 a AR 11 Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting narrative
ESRS 2 GOV-5 36 b AR 11 Description of risk assessment approach followed narrative
ESRS 2 GOV-5 36 c AR 11 Description of main risks identified and their mitigation strategies narrative
ESRS 2 GOV-5 36 d AR 11 Description of how findings of risk assessment and internal controls as regards sustainability reporting process have been integrated into relevant internal functions and processes narrative
ESRS 2 GOV-5 36 e AR 11 Description of periodic reporting of findings of risk assessment and internal controls to administrative, management and supervisory bodies narrative
ESRS 2 SBM-1 40 AR 12-13 Disclosure of information about key elements of general strategy that relate to or affect sustainability matters narrative
ESRS 2 SBM-1 40 a i AR 12-13 Description of significant groups of products and (or) services offered narrative
ESRS 2 SBM-1 40 a ii AR 12-13 Description of significant markets and (or) customer groups served narrative
ESRS 2 SBM-1 40 a iii AR 12-13 Total number of employees (head count) Integer
ESRS 2 SBM-1 40 a iii AR 12-13 Number of employees (head count) Integer
ESRS 2 SBM-1 40 a iv AR 12-13 Description of products and services that are banned in certain markets narrative
ESRS 2 SBM-1 40 b AR 12-13 Total revenue Monetary
ESRS 2 SBM-1 40 b AR 12-13 Revenue by ESRS Sectors Table/Monetary Y
ESRS 2 SBM-1 40 c AR 12-13 List of additional significant ESRS sectors in which significant activities are developed or in which undertaking is or may be connected to material impacts semi-narrative Y
ESRS 2 SBM-1 40 d i AR 12-13 Undertaking is active in fossil fuel (coal, oil and gas) sector semi-narrative SFDR
ESRS 2 SBM-1 40 d i AR 12-13 Revenue from fossil fuel (coal, oil and gas) sector Monetary
ESRS 2 SBM-1 40 d i AR 12-13 Revenue from coal Monetary
ESRS 2 SBM-1 40 d i AR 12-13 Revenue from oil Monetary
ESRS 2 SBM-1 40 d i AR 12-13 Revenue from gas Monetary
ESRS 2 SBM-1 40 d i AR 12-13 Revenue from Taxonomy-aligned economic activities related to fossil gas Monetary
ESRS 2 SBM-1 40 d ii AR 12-13 Undertaking is active in chemicals production semi-narrative SFDR
ESRS 2 SBM-1 40 d ii AR 12-13 Revenue from chemicals production Monetary SFDR
ESRS 2 SBM-1 40 d iii AR 12-13 Undertaking is active in controversial weapons semi-narrative SFDR
ESRS 2 SBM-1 40 d iii AR 12-13 Revenue from controversial weapons Monetary SFDR
ESRS 2 SBM-1 40 d iv AR 12-13 Undertaking is active in cultivation and production of tobacco semi-narrative SFDR
ESRS 2 SBM-1 40 d iv AR 12-13 Revenue from cultivation and production of tobacco Monetary SFDR
ESRS 2 SBM-1 40 e AR 12-13 Description of sustainability-related goals in terms of significant groups of products and services, customer categories, geographical areas and relationships with stakeholders narrative
ESRS 2 SBM-1 40 f AR 12-13 Disclosure of assessment of current significant products and (or) services, and significant markets and customer groups, in relation to sustainability-related goals narrative
ESRS 2 SBM-1 40 g AR 12-13 Disclosure of elements of strategy that relate to or impact sustainability matters narrative
ESRS 2 SBM-1 41 List of ESRS sectors that are significant for undertaking semi-narrative
ESRS 2 SBM-1 42 AR 14 Description of business model and value chain narrative
ESRS 2 SBM-1 42 a Description of inputs and approach to gathering, developing and securing inputs narrative
ESRS 2 SBM-1 42 b Description of outputs and outcomes in terms of current and expected benefits for customers, investors and other stakeholders narrative
ESRS 2 SBM-1 42 c AR 15 Description of main features of upstream and downstream value chain and undertakings position in value chain narrative
ESRS 2 SBM-2 45 a AR 16 Description of stakeholder engagement narrative
ESRS 2 SBM-2 45 a i AR 16 Description of key stakeholders narrative
ESRS 2 SBM-2 45 a ii AR 16 Description of categories of stakeholders for which engagement occurs narrative
ESRS 2 SBM-2 45 a iii AR 16 Description of how stakeholder engagement is organised narrative
ESRS 2 SBM-2 45 a iv AR 16 Description of purpose of stakeholder engagement narrative
ESRS 2 SBM-2 45 a v AR 16 Description of how outcome of stakeholder engagement is taken into account narrative
ESRS 2 SBM-2 45 b AR 16 Description of understanding of interests and views of key stakeholders as they relate to undertaking’s strategy and business model narrative
ESRS 2 SBM-2 45 c Description of amendments to strategy and (or) business model narrative
ESRS 2 SBM-2 45 c i Description of how strategy and (or) business model have been amended or are expected to be amended to address interests and views of stakeholders narrative
ESRS 2 SBM-2 45 c ii Description of any further steps that are being planned and in what timeline narrative
ESRS 2 SBM-2 45 c iii Further steps that are being planned are likely to modify relationship with and views of stakeholders semi-narrative
ESRS 2 SBM-2 45 d Description of how administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts narrative
ESRS 2 SBM-3 48 a Description of material impacts resulting from materiality assessment narrative
ESRS 2 SBM-3 48 a Description of material risks and opportunities resulting from materiality assessment narrative
ESRS 2 SBM-3 48 b Disclosure of current and anticipated effects of material impacts, risks and opportunities on business model, value chain, strategy and decision-making, and how undertaking has responded or plans to respond to these effects narrative
ESRS 2 SBM-3 48 c i Disclosure of how material negative and positive impacts affect (or are likely to affect) people or environment narrative
ESRS 2 SBM-3 48 c ii Disclosure of how impacts originate from or are connected to strategy and business model narrative
ESRS 2 SBM-3 48 c iii Disclosure of reasonably expected time horizons of impacts narrative
ESRS 2 SBM-3 48 c iv AR 17 Description of nature of activities or business relationships through which undertaking is involved with material impacts narrative
ESRS 2 SBM-3 48 d Disclosure of current financial effects of material risks and opportunities on financial position, financial performance and cash flows and material risks and opportunities for which there is significant risk of material adjustment within next annual reporting period to carrying amounts of assets and liabilities reported in related financial statements
narrative/monetary
ESRS 2 SBM-3 48 e Disclosure of anticipated financial effects of material risks and opportunities on financial position, financial performance and cash flows over short-, medium- and long-term
narrative/monetary
 Y
ESRS 2 SBM-3 48 f Information about resilience of strategy and business model regarding capacity to address material impacts and risks and to take advantage of material opportunities narrative
ESRS 2 SBM-3 48 g Disclosure of changes to material impacts, risks and opportunities compared to previous reporting period narrative
ESRS 2 SBM-3 48 h Disclosure of specification of impacts, risks and opportunities that are covered by ESRS Disclosure Requirements as opposed to those covered by additional entity-specific disclosures narrative
ESRS 2 IRO-1 53 a Description of methodologies and assumptions applied in process to identify impacts, risks and opportunities narrative
ESRS 2 IRO-1 53 b Description of process to identify, assess, prioritise and monitor potential and actual impacts on people and environment, informed by due diligence process narrative
ESRS 2 IRO-1 53 b i Description of how process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts narrative
ESRS 2 IRO-1 53 b ii Description of how process considers impacts with which undertaking is involved through own operations or as result of business relationships narrative
ESRS 2 IRO-1 53 b iii Description of how process includes consultation with affected stakeholders to understand how they may be impacted and with external experts narrative
ESRS 2 IRO-1 53 b iv Description of how process prioritises negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes narrative
ESRS 2 IRO-1 53 c Description of process used to identify, assess, prioritise and monitor risks and opportunities that have or may have financial effects narrative
ESRS 2 IRO-1 53 c i Description of how connections of impacts and dependencies with risks and opportunities that may arise from those impacts and dependencies have been considered narrative
ESRS 2 IRO-1 53 c ii Description of how likelihood, magnitude, and nature of effects of identified risks and opportunities have been assessed narrative
ESRS 2 IRO-1 53 c iii Description of how sustainability-related risks relative to other types of risks have been prioritised narrative
ESRS 2 IRO-1 53 d Description of decision-making process and related internal control procedures narrative
ESRS 2 IRO-1 53 e Description of extent to which and how process to identify, assess and manage impacts and risks is integrated into overall risk management process and used to evaluate overall risk profile and risk management processes narrative
ESRS 2 IRO-1 53 f Description of extent to which and how process to identify, assess and manage opportunities is integrated into overall management process narrative
ESRS 2 IRO-1 53 g Description of input parameters used in process to identify, assess and manage material impacts, risks and opportunities narrative
ESRS 2 IRO-1 53 h Description of how process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period narrative
ESRS 2 IRO-2 56 Disclosure of list of data points that derive from other EU legislation and information on their location in sustainability statement semi-narrative
ESRS 2 IRO-2 56 AR 19 Disclosure of list of ESRS Disclosure Requirements complied with in preparing sustainability statement following outcome of materiality assessment semi-narrative
ESRS 2 IRO-2 57 Explanation of negative materiality assessment for ESRS E1 Climate change narrative
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS E2 Pollution narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS E3 Water and marine resources narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS E4 Biodiversity and ecosystems narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS E5 Circular economy narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS S1 Own workforce narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS S2 Workers in value chain narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS S3 Affected communities narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS S4 Consumers and end-users narrative V
ESRS 2 IRO-2 58 Explanation of negative materiality assessment for ESRS G1 Business conduct narrative V
ESRS 2 IRO-2 59 Explanation of how material information to be disclosed in relation to material impacts, risks and opportunities has been determined narrative