List of datapoints that derive from other EU legislation
| Disclosure requirement | Datapoint | Description | SFDR reference (1) | Pillar 3 reference (2) | Benchmark Regulation reference (3) | EU Climate Law reference (4) | Location | |||||||
|
ESRS 2 GOV-1 |
21 (d) |
Board’s gender diversity |
Indicator number 13 Table 1 of Annex 1 |
Commission Delegated Regulation (EU) 2020/1816 (5), Annex II |
General information: Information on the Board of Management and Supervisory Board |
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|
ESRS 2 GOV-1 |
21 (e) |
Percentage of board members who are independent |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
General information: Information on the Board of Management and Supervisory Board |
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|
ESRS 2 GOV-4 |
30 |
Statement on due diligence |
Indicator number 10 Table 3 of Annex 1 |
Annex to the Sustainability Report: |
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|
ESRS 2 SBM-1 |
40 (d) i |
Involvement in activities related to fossil fuel activities |
Indicators number 4 Table #1 of Annex 1 |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 (6), Table 1: Qualitative information on environmental risk, and Table 2: Qualitative information on social risk |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
General information: |
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|
ESRS 2 SBM-1 |
40 (d) ii |
Involvement in activities related to chemical production |
Indicator number 9 Table 2 of Annex 1 |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
Not material |
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|
ESRS 2 SBM-1 |
40 (d) iii |
Involvement in activities related to controversial weapons |
Indicator number 14 Table 1 of Annex 1 |
Delegated Regulation (EU) 2020/1818 (7), Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
Not material |
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|
ESRS 2 SBM-1 |
40 (d) iv |
Involvement in activities related to cultivation and production of tobacco |
Delegated Regulation (EU) 2020/1818, Article 12(1); Delegated Regulation (EU) 2020/1816, Annex II |
Not material |
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|
ESRS E1-1 |
14 |
Transition plan to reach climate neutrality by 2050 |
Regulation (EU) |
Climate change: |
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|
ESRS E1-1 |
16 (g) |
Undertakings excluded from Paris-aligned benchmarks |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated Regulation (EU) 2020/1818, Article12(1) (d) to (g), and Article 12(2) |
Climate change: |
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|
ESRS E1-4 |
34 |
GHG emission reduction targets |
Indicator number 4 Table 2 of Annex 1 |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Climate change transition risk: Alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 6 |
Climate change: |
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|
ESRS E1-5 |
38 |
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
Indicator number 5 Table 1 of Annex 1 and Indicator no. 5 Table 2 of Annex 1 |
Climate change: |
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|
ESRS E1-5 |
37 |
Energy consumption and mix |
Indicator number 5 Table 1 of Annex 1 |
Climate change: |
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|
ESRS E1-5 |
40–43 |
Energy intensity associated with activities in high climate impact sectors |
Indicator number 6 Table 1 of Annex 1 |
Climate change: |
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|
ESRS E1-6 |
44 |
Gross Scopes 1, 2, 3 and total GHG emissions |
Indicators number 1 and 2 Table #1 of Annex 1 |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1) |
Climate change: |
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|
ESRS E1-6 |
53–55 |
Gross GHG emissions intensity |
Indicator number 3 Table #1 of Annex 1 |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Climate change transition risk: Alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 8(1) |
Climate change: |
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|
ESRS E1-7 |
56 |
GHG removals and carbon credits |
Regulation (EU) 2021/1119, Article 2(1) |
Climate change: |
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|
ESRS E1-9 |
66 |
Exposure of the benchmark portfolio to climate-related physical risks |
Delegated Regulation (EU) 2020/1818, Annex II; Delegated Regulation (EU) 2020/1816, Annex II |
Phased-in Disclosure Requirements; not relevant for reporting year 2024 |
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|
ESRS E1-9 |
66 (a); 66 (c) |
Disaggregation of monetary amounts by acute and chronic physical risk; location of significant assets at material physical risk |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 (46) and (47), Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk |
Phased-in Disclosure Requirements; not relevant for reporting year 2024 |
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|
ESRS E1-9 |
67 (c) |
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 (34), Template 2: Banking book – Climate change transition risk: Loans collateralized by immovable property – Energy efficiency of the collateral |
Phased-in Disclosure Requirements; not relevant for reporting year 2024 |
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|
ESRS E1-9 |
69 |
Degree of exposure of the portfolio to climate-related opportunities |
Commission Delegated Regulation (EU) 2020/1818, Annex II |
Phased-in Disclosure Requirements; not relevant for reporting year 2024 |
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|
ESRS 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 |
Indicator number 8 Table 1 of Annex 1, Indicator number 2 Table 2 of Annex 1, Indicator number 1 Table 2 of Annex 1, Indicator number 3 Table 2 of Annex 1 |
Pollution: |
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|
ESRS E3-1 |
9 |
Water and marine resources |
Indicator number 7 Table 2 of Annex 1 |
Water: |
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|
ESRS E3-1 |
13 |
Dedicated policy |
Indicator number 8 Table 2 of Annex 1 |
Water: |
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|
ESRS E3-1 |
14 |
Sustainable oceans and seas |
Indicator number 12 Table 2 of Annex 1 |
Not material |
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|
ESRS E3-4 |
28 (c) |
Total water recycled and reused |
Indicator number 6.2 Table 2 of Annex 1 |
Water: |
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|
ESRS E3-4 |
29 |
Total water consumption in m3 per net revenue on own operations |
Indicator number 6.1 Table 2 of Annex 1 |
Water: |
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|
ESRS 2 – SBM-3 – E4 |
16 (a) i |
Indicator number 7 Table 1 of Annex 1 |
Biodiversity and ecosystems: Impacts and dependencies in or near biodiversity-sensitive areas |
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|
ESRS 2 – SBM-3 – E4 |
16 (b) |
Indicator number 10 Table 2 of Annex 1 |
Biodiversity and ecosystems: Impacts and dependencies in or near biodiversity-sensitive areas |
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|
ESRS 2 – SBM-3 – E4 |
16 (c) |
Indicator number 14 Table 2 of Annex 1 |
Biodiversity and ecosystems: Impacts and dependencies in or near biodiversity-sensitive areas |
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|
ESRS E4-2 |
24 (b) |
Sustainable land / agriculture practices or policies |
Indicator number 11 Table 2 of Annex 1 |
Biodiversity and ecosystems: |
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|
ESRS E4-2 |
24 (c) |
Sustainable oceans / seas practices or policies |
Indicator number 12 Table 2 of Annex 1 |
Not material |
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|
ESRS E4-2 |
24 (d) |
Policies to address deforestation |
Indicator number 15 Table 2 of Annex 1 |
Biodiversity and ecosystems: |
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|
ESRS E5-5 |
37 (d) |
Non-recycled waste |
Indicator number 13 Table 2 of Annex 1 |
Resource use and circular economy: |
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|
ESRS E5-5 |
39 |
Hazardous waste and radioactive waste |
Indicator number 9 Table 1 of Annex 1 |
Resource use and circular economy: |
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|
ESRS 2 – SBM3 – S1 |
14 (f) |
Risk of incidents of forced labor |
Indicator number 13 Table 3 of Annex I |
Employees and non-employees: Material impacts and their interaction with strategy and business model |
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|
ESRS 2 – SBM3 – S1 |
14 (g) |
Risk of incidents of child labor |
Indicator number 12 Table 3 of Annex I |
Employees and non-employees: Material impacts and their interaction with strategy and business model |
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|
ESRS S1-1 |
20 |
Human rights policy commitments |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I |
Employees and non-employees: |
Employees and non-employees: Material impacts and their interaction with strategy and business model |
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|
ESRS S1-1 |
21 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
Employees and non-employees: Material impacts and their interaction with strategy and business model |
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|
ESRS S1-1 |
22 |
Processes and measures for preventing trafficking in human beings |
Indicator number 11 Table 3 of Annex I |
Employees and non-employees: Material impacts and their interaction with strategy and business model |
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|
ESRS S1-1 |
23 |
Workplace accident prevention policy or management system |
Indicator number 1 Table 3 of Annex I |
Employees and non-employees: Material impacts and their interaction with strategy and business model |
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|
ESRS S1-3 |
32 (c) |
Grievance/complains handling mechanisms |
Indicator number 5 Table 3 of Annex I |
Employees and non-employees: Processes: Remediation of negative impacts and complaint channels |
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|
ESRS S1-14 |
88 (b) and (c) |
Number of fatalities and number and rate of work-related accidents |
Indicator number 2 Table 3 of Annex I |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
Employees and non-employees: |
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|
ESRS S1-14 |
88 (e) |
Number of days lost to injuries, accidents, fatalities or illness |
Indicator number 3 Table 3 of Annex I |
Phased-in Disclosure Requirements; not relevant for reporting year 2024 |
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|
ESRS S1-16 |
97 (a) |
Unadjusted gender pay gap |
Indicator number 12 Table 1 of Annex I |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
Employees and non-employees: |
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|
ESRS S1-16 |
97 (b) |
Excessive CEO pay ratio |
Indicator number 8 Table 3 of Annex I |
Employees and non-employees: |
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|
ESRS S1-17 |
103 (a) |
Incidents of discrimination |
Indicator number 7 Table 3 of Annex I |
Employees and non-employees: |
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|
ESRS S1-17 |
104 (a) |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
Indicator number 10 Table #1 and Indicator number 14 Table #3 of Annex I |
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
Employees and non-employees: |
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|
ESRS 2 – SBM3 – S2 |
11 (b) |
Significant risk of child labor or forced labor in the value chain |
Indicator numbers 12 and 13 Table 3 of Annex I |
Workers in the value chain: Material impacts and risks and their interaction with strategy and business model |
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|
ESRS S2-1 |
17 |
Human rights policy commitments |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
Workers in the value chain: |
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|
ESRS S2-1 |
18 |
Policies related to value chain workers |
Indicator numbers 11 and 4 Table 3 of Annex 1 |
Workers in the value chain: |
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|
ESRS S2-1 |
19 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
Indicator number 10 Table 1 of Annex 1 |
Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
Workers in the value chain: |
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|
ESRS S2-1 |
19 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
Workers in the value chain: |
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|
ESRS S2-4 |
36 |
Human rights issues and incidents connected to its upstream and downstream value chain |
Indicator number 14 Table 3 of Annex 1 |
Workers in the value chain: |
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|
ESRS S3-1 |
16 |
Human rights policy commitments |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
Not material |
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|
ESRS S3-1 |
17 |
Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines |
Indicator number 10 Table 1 of Annex 1 |
Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
Not material |
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|
ESRS S3-4 |
36 |
Human rights issues and incidents connected to its upstream and downstream value chain |
Indicator number 14 Table 3 of Annex 1 |
Not material |
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|
ESRS S4-1 |
16 |
Policies related to consumers and end-users |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
Customers: |
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|
ESRS S4-1 |
17 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
Indicator number 10 Table 1 of Annex 1 |
Delegated Regulation (EU) 2020/1816, Annex II; Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
Not relevant |
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|
ESRS S4-4 |
35 |
Human rights issues and incidents |
Indicator number 14 Table 3 of Annex 1 |
Not relevant |
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|
ESRS G1-1 |
10 (b) |
United Nations Convention against Corruption |
Indicator number 15 Table 3 of Annex 1 |
Not relevant |
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|
ESRS G1-1 |
10 (d) |
Protection of whistleblowers |
Indicator number 6 Table 3 of Annex 1 |
Business conduct information: |
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|
ESRS G1-4 |
24 (a) |
Fines for violation of anti-corruption and anti-bribery laws |
Indicator number 17 Table 3 of Annex 1 |
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
Business conduct information: |
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|
ESRS G1-4 |
24 (b) |
Standards of anti-corruption and anti-bribery |
Indicator number 16 Table 3 of Annex 1 |
Business conduct information: |
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|
1 |
Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (OJ L 317, 9.12.2019, p. 1). |
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2 |
Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 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). |
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3 |
Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 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). |
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|
4 |
Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 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). |
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5 |
Commission Delegated Regulation (EU) 2020/1816 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published (OJ L 406, 3.12.2020, p. 1). |
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6 |
Commission Implementing Regulation (EU) 2022/2453 of 30 November 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ L 324, 19.12.2022, p.1.). |
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|
7 |
Commission Delegated Regulation (EU) 2020/1818 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks (OJ L 406, 3.12.2020, p. 17). |
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