Appendix 4: Datapoints from other EU legislation

ESRS 2

GOV-1

21 d

Board's gender diversity

X

X

Governance and risk management - Corporate governance - Diversity, values, and Code of Business Conduct
Sustainability statements - Social information - Human capital - Diversity, equity, and inclusion

ESRS 2

GOV-1

21 e

Percentage of board members who are independent

X

Report of the Supervisory Board - Composition of the Supervisory Board

ESRS 2

GOV-4

30

Statement on due diligence

X

Sustainability statements - Other information - Statement on due diligence

ESRS 2

SBM-1

40 d i

Involvement in activities related to fossil fuel activities

X

X

X

x

ESRS 2

SBM-1

40 d ii

Involvement in activities related to chemical production

X

X

x

ESRS 2

SBM-1

40 d iii

Involvement in activities related to controversial weapons

X

X

x

ESRS 2

SBM-1

40 d iv

Involvement in activities related to cultivation and production of tobacco

X

x

E1

E1-1

14

Transition plan to reach climate neutrality by 2050

X

Sustainability statements - Environmental information - Climate change - Climate Mitigation and Transition Plan

E1

E1-1

16 g

Undertakings excluded from EU Paris-aligned Benchmarks

X

X

Sustainability statements - Environmental information - Climate change - Performance - Targets

E1

E1-4

34

GHG emission reduction targets

X

X

X

Sustainability statements - Environmental information - Climate change - Performance - Targets

E1

E1-5

37

Energy consumption and mix

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-5

38

Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-5

40

Energy intensity associated with activities in high climate impact sectors

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-5

41

Energy intensity associated with activities in high climate impact sectors

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-5

42

Energy intensity associated with activities in high climate impact sectors

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-5

43

Energy intensity associated with activities in high climate impact sectors

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

44

Gross Scope 1, 2, 3 and Total GHG emissions

X

X

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

AR 52

Gross Scope 1 greenhouse gas emissions

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

48 a

Percentage of Scope 1 GHG emissions from regulated emission trading schemes

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

48 b

Gross location-based Scope 2 GHG emissions

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

49 a, 52 a

Gross market-based Scope 2 GHG emissions

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

49 b, 52 b

Gross Scope 3 GHG emissions

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

51

Total GHG emissions location based

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

44, 52 a

Total GHG emissions market based

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

AR 46 h

GHG emissions intensity, location-based (total GHG emissions per net revenue)

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

53 - 54

Gross GHG emissions intensity

X

X

X

Sustainability statements - Environmental information - Climate change - Performance - Metrics

E1

E1-6

55

Gross GHG emissions intensity

X

X

X

Appendix 2: Definitions

E1

E1-7

AR 55

Disclosure of GHG removals and storage resulting from projects developed in own operations or contributed to in upstream and downstream value chain

X

E1

E1-7

56

GHG removals and carbon credits

X

X

E1

E1-9

66

Exposure of the benchmark portfolio to climate-related physical risks

X

Phase-in

E1

E1-9

66 a

Disaggregation of monetary amounts by acute and chronic physical risk

X

Phase-in

E1

E1-9

66 c

Location of significant assets at material physical risk

X

Phase-in

E1

E1-9

67 c

Breakdown of the carrying value of its real estate assets by energy efficiency classes

X

Phase-in

E1

E1-9

69

Degree of exposure of the portfolio to climate-related opportunities

X

Phase-in

E2

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

X

E3

E3-1

9

Water and marine resources

X

Sustainability statements - Environmental information - Water - Policies

E3

E3-1

13

Dedicated policy

X

X

E3

E3-1

14

Sustainable oceans and seas

X

Sustainability statements - Environmental information - Water - Policies

E3

E3-4

28 c

Total water recycled and reused

X

Sustainability statements - Environmental information - Water - Metrics

E3

E3-4

29

Total water consumption in m3 per net revenue on own operations

X

Sustainability statements - Environmental information - Water - Metrics

E4

SBM-3

16 a i)

Activities negatively affecting biodiversity sensitive areas

X

Sustainability statements - Environmental information - Biodiversity - Impact, risks, and opportunities

E4

SBM-3

16 b

Material negative impacts on land degradation, desertification or soil sealing

X

Sustainability statements - Environmental information - Biodiversity - Impact, risks, and opportunities

E4

SBM-3

16 c

Operations that affect threatened species

X

Sustainability statements - Environmental information - Biodiversity - Impact, risks, and opportunities

E4

E4-2

24 b

Sustainable land / agriculture practices or policies

X

Sustainability statements - Environmental information - Biodiversity - Policies

E4

E4-2

24 c

Sustainable oceans / seas practices or policies

X

X

E4

E4-2

24 d

Policies to address deforestation

X

Sustainability statements - Environmental information - Biodiversity - Policies

E5

E5-5

37 d

Non-recycled waste

X

X

E5

E5-5

39

Hazardous waste and radioactive waste

X

X

S1

SBM-3

14 f

Risk of incidents of forced labour

X

X

S1

SBM-3

14g

Risk of incidents of child labour

X

X

S1

S1-1

20

Human rights policy commitments

X

Sustainability statements - Social information - Human capital - Other information - Human rights

S1

S1-1

21

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8,

X

Sustainability statements - Social information - Human capital - Other information - Human rights

S1

S1-1

22

Processes and measures for preventing trafficking in human beings

X

Sustainability statements - Social information - Human capital - Other information - Human rights

S1

S1-1

23

Workplace accident prevention policy or management system

X

Sustainability statements - Social information - Health and safety - Policies

S1

S1-3

32c

Grievance/complaints handling mechanisms

X

Sustainability statements - Social information - Human capital - Other information - Metrics - Incidents and complaints

S1

S1-14

88 b and c

Number of fatalities and number and rate of work-related accidents

X

X

Sustainability statements - Social information - Health and safety - Metrics

S1

S1-14

88 e

Number of days lost to injuries, accidents, fatalities or illness

X

X

S1

S1-16

97 a

Unadjusted gender pay gap

X

X

X

S1

S1-16

97 b

Excessive CEO pay ratio

X

Sustainability statements - Social information - Human capital - Other information - Metrics - Pay ratio

S1

S1-17

103 a

Incidents of discrimination

X

Sustainability statements - Social information - Human capital - Other information - Metrics - Incidents and complaints

S1

S1-17

104 a

Non-respect of UNGPs on Business and Human Rights and OECD

X

X

X

S2

SBM-3

11 b

Significant risk of child labour or forced labour in the value chain

X

Sustainability statements - Social information - Human rights in the supply chain - Impacts, risks, and opportunities

S2

S2-1

17

Human rights policy commitments

X

Sustainability statements - Social information - Human rights in the supply chain - Impacts, risks, and opportunities

S2

S2-1

18

Policies related to value chain workers

X

Sustainability statements - Social information - Human rights in the supply chain - Policies

S2

S2-1

19

Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines

X

X

Sustainability statements - Social information - Human capital - Other information - Human rights – Own workforce and workers in the supply chain

S2

S2-1

19

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

X

Sustainability statements - Social information - Human capital - Other information - Human rights – Own workforce and workers in the supply chain

S2

S2-4

36

Human rights issues and incidents connected to its upstream and downstream value chain

X

Sustainability statements - Social information - Human rights in the supply chain - Grievances

S3

S3-1

16

Human rights policy commitments

X

X

S3

S3-1

17

Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines

X

X

X

S3

S3-4

36

Human rights issues and incidents

X

X

S4

S4-1

16

Policies related to consumers and end-users

X

X

S4

S4-1

17

Non-respect of UNGPs on Business and Human Rights and OECD guidelines

X

X

X

S4

S4-4

35

Human rights issues and incidents

X

X

G1

G1-1

10 b

United Nations Convention against Corruption

X

Governance and risk management - Risk management - Code of Business Conduct and underlying policies

X

G1

G1-1

10 d

Protection of whistle- blowers

X

Governance and risk management - Risk management - Speak Up channels and Anti-Retaliation Policy

X

G1

G1-4

24 a

Fines for violation of anti-corruption and anti-bribery laws

X

X

Governance and risk management - Risk management - Enforcement actions

X

G1

G1-4

24 b

Standards of anti- corruption and anti- bribery

X

Governance and risk management - Risk management - Anti-bribery and anti-corruption

X