ESRS index
Disclosure requirements of the European Sustainability Reporting Standards (ESRS), which are covered in the sustainability statement in reference to the ESRS.
| Disclosure Requirements | Basis : ESRS Set 1 from December 22, 2023 | Basis: ESRS draft dated December 3, 2025 | (Partial) exclusions | |
|---|---|---|---|---|
| ESRS 2 | General disclosures | |||
| BP-1 | X | |||
| GOV-1 | The role of the administrative, management and supervisory bodies | X | ||
| GOV-2 | Integration of sustainability-related performance in incentive schemes | X | ||
| GOV-3 | X | |||
| GOV-4 | Risk management and internal controls over sustainability reporting | X | ||
| SBM-1 | X | |||
| SBM-2 | X | |||
| SBM-3 | X | |||
| IRO-1 | X | |||
| IRO-2 | X | |||
| ESRS E1 | Climate change | |||
| E1-1 | X | X 1) | X | |
Identification of climate-related risks and scenario analysis | X | |||
| X | ||||
| E1-2 | Policies related to climate change mitigation and adaptation | X | X 1) | |
| E1-3 | Actions and resources in relation to climate change policies | X | X | |
| E1-4 | X | X 1) | ||
| E1-5 | X | X | ||
| E1-6 | X | X | ||
| — | ||||
| ESRS E2 | Pollution | |||
| E2-1 | X | X 1) | ||
| E2-2 | X | X | ||
| E2-3 | X | X 1) | ||
| E2-4 | X | |||
| ESRS E4 | Biodiversity and ecosystems | |||
| E4-1 | Biodiversity and ecosystems transition plan | X | ||
| E4-2 | X | X 1) | ||
| E4-3 | Actions and resources related to biodiversity and ecosystems | X | X | |
| E4-4 | X | X 1) | ||
| E4-5 | X | X | ||
| — | ||||
| ESRS E5 | Resource use and circular economy | |||
| E5-1 | X | X 1) | ||
| E5-2 | Actions and resources related to resource use and circular economy | X | X | |
| E5-3 | X | X 1) | ||
| E5-4 | X | |||
| — | ||||
| ESRS S1 | Own workforce | |||
| S1-1 | Policies related to own workforce (working conditions, health and safety, data protection) | X 2) | X 1) | |
| S1-2 | Process for engaging with own workforce and workers’ representatives about impacts (working conditions, health and safety, data protection) | X 2) | ||
| S1-3 | Process to remediate negative impacts and channels for own workforce to raise concerns (working conditions, health and safety, data protection) | X 2) | ||
| S1-4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions (working conditions, health and safety, data protection) | X 2) | X 1) | X |
| S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (working conditions, health and safety, data protection) | X 2) | ||
| S1-6 | X | |||
| S1-7 | Characteristics of non-employees in the undertaking’s own workforce | Phase-in | ||
| S1-8 | X | |||
| S1-9 | X | X | ||
| S1-10 | X | |||
| S1-13 | Phase-in | X | ||
| S1-14 | X 1) | X | ||
| S1-15 | Phase-in | |||
| S1-16 | X | X | ||
| S1-17 | X | |||
| — | ||||
| ESRS S2 | Workers in the value chain | |||
| S2-1 | X | X 1) | ||
| S2-2 | Processes for engaging with value chain workers about impacts | X | ||
| S2-3 | Processes to remediate negative impacts and channels for value chain workers to raise concerns | X | ||
| S2-4 | X | X | ||
| S2-5 | X | |||
| ESRS S3 | Affected communities | |||
| S3-1 | X | X 1) | X | |
| S3-2 | Processes for engaging with affected communities about impacts | X | ||
| S3-3 | Processes to remediate negative impacts and channels for affected communities to raise concerns | X | ||
| S3-4 | X | X 1) | X | |
| S3-5 | X | |||
| ESRS S4 | Consumers and end-users | |||
| S4-1 | Policies related to consumers and end-users (passenger information, group security, data protection) | X | X 1) | X |
| S4-2 | Process for engaging with consumers and end-users about impacts (passenger information, group security, data protection) | X | ||
| S4-3 | Process to remediate negative impacts and channels for consumers and end-users to raise concerns (passenger information, group security, data protection) | X | ||
| 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 (passenger information, group security, data protection) | X | X 1) | X |
| S4-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (passenger information, group security, data protection) | X | ||
| ESRS G1 | Business conduct | |||
| G1-1 | Business conduct policies and corporate culture (corporate culture, corruption and bribery, whistleblower protection, political engagement and lobbying activities) | X | X 1) | |
| — | Actions (corporate culture, corruption and bribery, whistleblower protection, political engagement and lobbying activities) | X | X | |
| — | Targets (corporate culture, corruption and bribery, whistleblower protection, political engagement and lobbying activities) | X | ||
| G1-3 | X | X | ||
| G1-4 | X | |||
| G1-5 | X | |||
| — | ||||
| ESRS DB1 | Infrastructure development | |||
| — | X | |||
| — | X | |||
| — | X | |||
| ESRS DB2 | Customer benefits and product quality | |||
| — | X | |||
| — | X | |||
| — | X | |||
| — | Appendix | |||
| — | / | / | / | |
1) In the case of disclosure requirements prepared on the basis of ESRS Set 1, some datapoints were not reported that were omitted according to the ESRS draft of December 3, 2025.
2) Exception: Information on the material topic “Health and safety” prepared on the basis of the ESRS draft of December 3, 2025.