Appendix 1: Content index
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DR # |
DR Description |
Section |
Additional information |
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ESRS 2 - General disclosures |
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BP-1 |
General basis for preparation of Sustainability statements |
Sustainability statements - General information - Basis of preparation - Strategy - Our value chain (new window) |
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BP-2 |
Disclosures in relation to specific circumstances |
Sustainability statements - General information - Basis of preparation |
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GOV-1 |
The role of the administrative, management, and supervisory bodies |
Sustainability statements - General information - Sustainability governance |
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GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies |
Sustainability statements - General information - Sustainability governance |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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GOV-4 |
Statement on due diligence |
Sustainability statements - General information - Statement on due diligence |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
Governance and risk management - Risk management - Internal control framework for sustainability reporting |
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SBM-1 |
Strategy, business model, and value chain |
Sustainability statements - General information - Strategy |
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SBM-1 |
40ai and ii: products and markets |
Report of the Board of Management - Our Advance 2025 strategy |
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SBM-1 |
40aiii headcount of employee by geographical area |
Sustainability statements - Social information - Human capital - Other information - Performance - Metrics |
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SBM-2 |
Interests and views of stakeholders |
Sustainability statements - General information - Interests and views of our stakeholders |
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SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
Sustainability statements - General information - Strategy - Resilience of our strategy and business model |
Phase-in option used for DR48e in line with ESRS 1 - Appendix C |
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IRO-1 |
Description of the processes to identify and assess material impacts, risks, and opportunities |
Sustainability statements - General Information - Double materiality assessment |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s Sustainability statements |
Sustainability statements - Appendices - Appendix 1: Content index and Appendix 4: Datapoints from other EU legislation |
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MDR-P |
Policies adopted to manage material sustainability matters |
Policies section in Our sustainable solutions, Climate, Water, Biodiversity, Health and safety, Human rights in the supply chain, Human capital, Consumer health and product safety |
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MDR-A |
Actions and resources in relation to material sustainability matters |
Actions and progress section in Our sustainable solutions, Climate, Water, Biodiversity, Health and safety, Human rights in the supply chain, Human capital, Consumer health and product safety |
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MDR-M |
Metrics in relation to material sustainability matters |
Metrics section in Our sustainable solutions, Climate, Water, Biodiversity, Health and safety, Human rights in the supply chain, Human capital, Consumer health and product safety Sustainability statements - General information - Minimum disclosure requirements on actions, targets, and metrics |
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MDR-T |
Tracking effectiveness of policies and actions through targets |
Targets section in Our sustainable solutions, Climate, Water, Biodiversity, Health and safety, Human rights in the supply chain, Human capital, Consumer health and product safety Sustainability statements - General information - Minimum disclosure requirements on actions, targets, and metrics |
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ESRS E1 - Climate change |
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ESRS 2 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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E1-1 |
Transition plan |
Sustainability statements - Environmental information - Climate change - Climate Mitigation and Transition Plan |
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ESRS 2 SBM 3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
Sustainability statements - Environmental information - Climate change - Climate related risks and opportunities assessment |
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ESRS-2 IRO-1 |
Description of the processes to identify and assess material climate-related impacts, risks, and opportunities |
Sustainability statements - Environmental information - Climate change - Impacts, risks, and opportunities and Climate related risks and opportunities assessment |
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E1-2 |
Policies related to climate change mitigation and adaptation |
Sustainability statements - Environmental information - Climate change - Policies |
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E1-3 |
Actions and resources in relation to climate change policies |
Sustainability statements - Environmental information - Climate change - Actions and progress |
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E1-4 |
Targets related to climate change mitigation and adaptation |
Sustainability statements - Environmental information - Climate change - Targets |
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E1-5 |
Energy consumption and mix |
Sustainability statements - Environmental information - Climate change - Metrics |
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E1-6 |
Gross scopes 1, 2, 3 and Total GHG emissions |
Sustainability statements - Environmental information - Climate change - Metrics |
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E1-8 |
Internal carbon pricing |
Sustainability statements - Environmental information - Climate change - Policies - Climate change mitigation and transition risk |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
- |
Phase-in option used in line with ESRS 1 - Appendix C |
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ESRS E3 - Water and marine resources |
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IRO-1 |
Description of the processes to identify and assess material water and marine resources-related impacts, risks, and opportunities |
Sustainability statements - Environmental information - Water - Impacts, risks, and opportunities |
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E3-1 |
Policies related to water and marine resources |
Sustainability statements - Environmental information - Water - Policies |
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E3-2 |
Actions and resources related to water and marine resources |
Sustainability statements - Environmental information - Water - Actions and progress |
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E3-3 |
Targets related to water and marine resources |
- |
No water targets in place |
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E3-4 |
Water consumption |
Sustainability statements - Environmental information - Water - Metrics |
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E3-5 |
Anticipated financial effects from water and marine resources-related impacts, risks, and opportunities |
- |
Phase-in option used in line with ESRS 1 - Appendix C |
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ESRS E4 - Biodiversity and ecosystems |
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E4-1 |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
- |
No transition plan in place |
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SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
Sustainability statements - Environmental information - Biodiversity - Impacts, risks, and opportunities |
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IRO-1 |
Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, and opportunities |
Sustainability statements - Environmental information - Biodiversity - Impacts, risks, and opportunities |
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E4-2 |
Policies related to biodiversity and ecosystems |
Sustainability statements - Environmental information - Biodiversity - Policies |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
Sustainability statements - Environmental information - Biodiversity - Actions and progress |
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E4-4 |
Targets related to biodiversity and ecosystems |
Sustainability statements - Environmental information - Biodiversity - Targets |
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E4-5 |
Impact metrics related to biodiversity and ecosystems change |
Sustainability statements - Environmental information - Biodiversity - Targets |
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E4-6 |
Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities |
- |
Phase-in option used in line with ESRS 1 - Appendix C |
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ESRS E5 - Resource use and circular economy |
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IRO-1 |
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks, and opportunities |
Sustainability statements - General information - Double materiality assessment |
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E5-1 |
Policies related to resource use and circular economy |
- |
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E5-2 |
Actions and resources related to resource use and circular economy |
Sustainability statements - Our sustainable solutions - Actions and progress |
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E5-3 |
Targets related to resource use and circular economy |
- |
No targets in place |
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E5-5 |
Resource outflows |
Sustainability statements - Our sustainable solutions - Metrics |
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E5-6 |
Anticipated financial effects from resource use and circular economy-related impacts, risks, and opportunities |
- |
Phase-in option used in line with ESRS 1 - Appendix C |
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ESRS S1 - Own Workforce |
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SBM-2 |
Interests and views of stakeholders |
Sustainability statements - General information - Interest and views of our stakeholders |
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SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
Sustainability statements - Social information - Human capital - Talent attraction, retention, and people development - How we manage our impact: Strategy and governance |
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S1-1 |
Policies related to own workforce |
Sustainability statements - Social information - Human capital - Diversity, equity, and inclusion - Policies |
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S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
Sustainability statements - Social information - Health and safety - Engagement and processes |
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S1-3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
Sustainability statements - Social information - Human capital - Other information - Metrics - Incidents and complaints |
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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 |
Sustainability statements - Social information - Human capital - Talent attraction, retention, and people development and Diversity, equity and inclusion - Actions and progress |
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S1-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Sustainability statements - Social information - Human capital - Diversity, equity and inclusion - Targets |
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S1-6 |
Characteristics of the undertaking’s employees |
Sustainability statements - Social information - Human capital - Other information - Metrics |
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S1-7 |
Characteristics of non-employee workers in the undertaking’s own workforce |
- |
Phase-in option used in line with ESRS 1 - Appendix C |
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S1-9 |
Diversity metrics |
Sustainability statements - Social information - Human capital - Diversity, equity, and inclusion - Metrics |
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S1-10 |
Adequate wages |
Sustainability statements - Social information - Human capital - Diversity, equity, and inclusion - Equitable compensation |
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S1-14 |
Health and safety metrics |
Sustainability statements - Social information - Health and safety - Metrics |
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S1-16 |
Compensation metrics |
Sustainability statements - Social information - Human capital - Diversity, equity, and inclusion - Metrics |
Only DR97b pay ratio material |
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S1-17 |
Incidents, complaints, and severe human rights impacts |
Sustainability statements - Social information - Human capital - Other information - Metrics - Incidents and complaints |
Only DR103 a and b material |
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ESRS S2 - Workers in the value chain |
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SBM-2 |
Interests and views of stakeholders |
Sustainability statements - General information - Interest and views of our stakeholders |
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SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
Sustainability statements - Social information - Human rights in the supply chain |
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S2-1 |
Policies related to value chain workers |
Sustainability statements - Social information - Human rights in the supply chain - How we manage our impact - Policies |
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S2-2 |
Processes for engaging with value chain workers about impacts |
Sustainability statements - Social information - Human rights in the supply chain - How we manage our impact - Engagement, grievances, and remediation |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
Sustainability statements - Social information - Human rights in the supply chain - How we manage our impact - Engagement, grievances, and remediation |
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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 action |
Sustainability statements - Social information - Human rights in the supply chain - Performance - Actions and progress |
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S2-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Sustainability statements - Social information - Human rights in the supply chain - Performance - Targets |
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ESRS S4 - Consumers and end-users |
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SBM-2 |
Interests and views of stakeholders |
Sustainability statements - General information - Interest and views of our stakeholders |
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SBM-3 |
Material impacts, risks, and opportunities and their interaction with strategy and business model |
Sustainability statements - Social information - Consumer health and product safety - How we manage our impacts - Impacts, risks, and opportunities |
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S4-1 |
Policies related to consumers and end-users |
Sustainability statements - Social information - Consumer health and product safety - How we manage our impacts - Policies |
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S4-2 |
Processes for engaging with consumers and end-users about impacts |
Sustainability statements - Social information - Consumer health and product safety - How we manage our impacts - Engagement and remediation |
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S4-3 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
Sustainability statements - Social Information - Consumer health and product safety - How we manage our impacts - Engagement and remediation |
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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 |
Sustainability statements - Social Information - Consumer health and product safety - Performance - Actions and progress |
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S4-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Sustainability statements - Social Information - Consumer health and product safety - Performance - Targets |
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