List of datapoints that derive from other EU legislation
| Disclosure Requirements | EU legislation: SFDR 1), Pillar 3 2), Benchmarks Regulation 3), EU Climate Law 4) | Comment | |
|---|---|---|---|
| ESRS 2 GOV-1 | Board’s gender diversity, para. 21 letter d | SFDR, Benchmarks Regulation | |
| ESRS 2 GOV-1 | Share of Board members who are independent, para. 21 letter e | Benchmarks Regulation | |
| ESRS 2 GOV-4 | Statement on due diligence, para. 30 | SFDR | under GOV-3 |
| ESRS 2 SBM-1 | Involvement in activities related to fossil fuel activities, para. 40 letter d (i) | SFDR, Pillar 3, Benchmarks Regulation | |
| ESRS 2 SBM-1 | Involvement in activities related to chemical production, para. 40 letter d (ii) | SFDR, Benchmarks Regulation | - |
| ESRS 2 SBM-1 | Involvement in activities related to controversial weapons, para. 40 letter d (iii) | SFDR, Benchmarks Regulation | - |
| ESRS 2 SBM-1 | Involvement in activities related to cultivation and production of tobacco, para. 40 letter d (iv) | Benchmarks Regulation | - |
| ESRS E1-1 | Transition plan to reach climate neutrality by 2050, para. 14 (Climate Transition Plan) | EU Climate Law | |
| ESRS E1-1 | Undertakings excluded from the Paris-aligned Benchmarks, para. 16 letter g | Pillar 3, Benchmarks Regulation | - (exclusion) |
| ESRS E1-4 | GHG emission reduction targets, para. 34 | SFDR, Pillar 3, Benchmarks Regulation | |
| ESRS E1-5 | Energy consumption from fossil sources, disaggregated by source (only high climate impact sectors), para. 38 | SFDR | |
| ESRS E1-5 | Energy consumption and energy mix, para. 37 | SFDR | |
| ESRS E1-5 | Energy intensity associated with activities in high climate impact sectors, para. 40 to 43 | SFDR | |
| ESRS E1-6 | Gross Scope 1, 2 and total GHG emissions, para. 44 | SFDR, Pillar 3, Benchmarks Regulation | |
| ESRS E1-6 | Gross GHG emissions intensity, para. 53 to 55 | SFDR, Pillar 3, Benchmarks Regulation | |
| ESRS E1-7 | GHG removals and carbon credits, para. 56 | EU Climate Law | Not material |
| ESRS E1-9 | Exposure of the benchmark portfolio to climate-related physical risks, para. 66 | Benchmarks Regulation | Phase-in |
| ESRS E1-9 | Disaggregation of monetary amounts by acute and chronic physical risks, para. 66 letter a | Pillar 3 | Phase-in |
| ESRS E1-9 | Location of significant assets at material physical risk, para. 66 letter c | Pillar 3 | Phase-in |
| ESRS E1-9 | Breakdown of the carrying value of real estate assets by energy-efficiency classes, para. 67 letter c | Pillar 3 | Phase-in |
| ESRS E1-9 | Degree of exposure of the portfolio to climate-related opportunities, para. 69 | Benchmarks Regulation | Phase-in |
| ESRS E2-4 | 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, para. 28 | SFDR | |
| ESRS E3-1 | Water and marine resources, para. 9 | SFDR | Not material |
| ESRS E3-1 | Dedicated policy, para. 13 | SFDR | Not material |
| ESRS E3-1 | Sustainable oceans and seas, para. 14 | SFDR | Not material |
| ESRS E3-4 | Total water recycled and reused, para. 28 letter c | SFDR | Not material |
| ESRS E3-4 | Total water consumption in m³ per net revenue from own operations, para. 29 | SFDR | Not material |
| ESRS 2 SBM-3 – E4 | para. 16 letter a (i) | SFDR | - (exclusion) |
| ESRS 2 SBM-3 – E4 | para. 16 letter b | SFDR | - (exclusion) |
| ESRS 2 SBM-3 – E4 | para. 16 letter c | SFDR | - (exclusion) |
| ESRS E4-2 | Sustainable land/agriculture practices or policies, para. 24 letter b | SFDR | |
| ESRS E4-2 | Sustainable oceans/seas practices or policies, para. 24 letter c | SFDR | Not material |
| ESRS E4-2 | Policies to address deforestation, para. 24 letter d | SFDR | Not material |
| ESRS E5-5 | Non-recycled waste, para. 37 letter d | SFDR | |
| ESRS E5-5 | Hazardous waste and radioactive waste, para. 39 | SFDR | |
| ESRS 2 SBM-3 – S1 | Risk of incidents of forced labor, para. 14 letter f | SFDR | Not material |
| ESRS 2 SBM-3 – S1 | Risk of incidents of child labor, para. 14 letter g | SFDR | Not material |
| ESRS S1-1 | Human rights policy commitments, para. 20 | SFDR | |
| ESRS S1-1 | Due diligence policies on issues addressed by fundamental International Labour Organization Conventions 1 to 8, para. 21 | Benchmarks Regulation | |
| ESRS S1-1 | Processes and measures for preventing trafficking in human beings, para. 22 | SFDR | Not material |
| ESRS S1-1 | Workplace accident prevention policy or management system, para. 23 | SFDR | |
| ESRS S1-3 | Grievance/complaints handling mechanisms, para. 32 letter c (working conditions, health and safety, data protection) | SFDR | |
| ESRS S1-14 | Number of fatalities and number and rate of work-related accidents, para. 88 letters b and c | SFDR, Benchmarks Regulation | |
| ESRS S1-14 | Number of days lost due to injuries, accidents, fatalities or illness, para. 88 letter e | SFDR | |
| ESRS S1-16 | Unadjusted gender pay gap, para. 97 letter a | SFDR, Benchmarks Regulation | |
| ESRS S1-16 | Excessive CEO pay ratio, para. 97 letter b | SFDR | - (exclusion) |
| ESRS S1-17 | Incidents of discrimination, para. 103 letter a | SFDR | |
| ESRS S1-17 | Non-respect of the UNGPs on Business and Human Rights and the OECD Guidelines, para. 104 letter a | SFDR, Benchmarks Regulation | |
| ESRS 2 SBM-3 – S2 | Significant risk of child labor or forced labor in the value chain, para. 11 letter b | SFDR | Not material |
| ESRS S2-1 | Human rights policy commitments, para. 17 | SFDR | |
| ESRS S2-1 | Policies related to value chain workers, para. 18 | SFDR | |
| ESRS S2-1 | Non-respect of the UNGPs on Business and Human Rights and the OECD Guidelines, para. 19 | SFDR, Benchmarks Regulation | |
| ESRS S2-1 | Due diligence policies on issues addressed by fundamental International Labour Organization Conventions 1 to 8, para. 19 | Benchmarks Regulation | |
| ESRS S2-4 | Human rights issues and incidents connected to upstream and downstream value chain, para. 36 | SFDR | |
| ESRS S3-1 | Human rights policy commitments, para. 16 | SFDR | - (exclusion) |
| ESRS S3-1 | Non-respect of the UNGPs on Business and Human Rights, ILO Principles or OECD Guidelines, para. 17 | SFDR, Benchmarks Regulation | - (exclusion) |
| ESRS S3-4 | Human rights issues and incidents, para. 36 | SFDR | |
| ESRS S4-1 | Policies related to consumers and end users, para. 16 (passenger information, group security, data protection) | SFDR | |
| ESRS S4-1 | Non-respect of the UNGPs on Business and Human Rights and the OECD Guidelines, para. 17 | SFDR, Benchmarks Regulation | - (exclusion) |
| ESRS S4-4 | Human rights issues and incidents, para. 35 | SFDR | - (exclusion) |
| ESRS G1-1 | United Nations Convention against Corruption, para. 10 letter b | SFDR | |
| ESRS G1-1 | Protection of whistleblowers, para. 10 letter d | SFDR, Benchmarks Regulation | |
| ESRS G1-4 | Fines for violation of anti-corruption and anti-bribery laws, para. 24 letter a | SFDR | |
| ESRS G1-4 | Standards of anti-corruption and anti-bribery, para. 24 letter b | SFDR | |
1) Sustainable Finance Disclosure Regulation; Regulation (EU) 2019/2088 of the European Parliament and of the Council of November 27, 2019 on sustainability-related disclosures in the financial services sector (OJ L 317, 9.12.2019, p. 1).
2) Regulation (EU) No 575/2013 of the European Parliament and of the Council of June 26, 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Capital Requirements Regulation “CRR”) (OJ L 176, 27.6.2013, p. 1).
3) Regulation (EU) 2016/1011 of the European Parliament and of the Council of June 8, 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1).
4) Regulation (EU) 2021/1119 of the European Parliament and of the Council of June 30, 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (“European Climate Law”) (OJ L 243, 9.7.2021, p. 1).