|
ESRS § |
Disclosure requirement or data points | Other EU legislation | SFDR reference | Section |
|---|---|---|---|---|
| ESRS 2 | ||||
|
ESRS § ESRS 2 GOV-1§21 (d) |
Disclosure requirement or data points Board's gender diversity |
Other EU legislation SFDR |
SFDR reference Indicator number 13 of Table #1 of Annex 1 |
Section 2.2.1.2 Governance [GOV-1] |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Commission Delegated Regulation (EU) 2020/1816, Annex II |
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|
ESRS § ESRS 2 GOV-1 §21 (e) |
Disclosure requirement or data points Percentage of board members who are independent |
Other EU legislation Benchmark Regulation |
SFDR reference Delegated Regulation (EU) 2020/1816, Annex II |
Section 2.2.1.2 Governance [GOV-1] |
|
ESRS § ESRS 2 GOV-4 §30 |
Disclosure requirement or data points Statement on due diligence |
Other EU legislation SFDR |
SFDR reference Indicator number 10 Table #3 of Annex 1 |
Section 2.2.1.2 Governance [GOV-4] |
|
ESRS § ESRS 2 SBM-1 §40 (d) i |
Disclosure requirement or data points Involvement in activities related to fossil fuel activities |
Other EU legislation SFDR |
SFDR reference Indicators number 4 Table #1 of Annex 1 |
Section Not applicable |
|
ESRS § Pillar 3 |
Disclosure requirement or data points Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 ( 28 ) Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk |
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|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II |
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|
ESRS § ESRS 2 SBM-1 §40 (d) ii |
Disclosure requirement or data points Involvement in activities related to chemical production |
Other EU legislation SFDR |
SFDR reference Indicator number 9 Table #2 of Annex 1 |
Section Not applicable |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II |
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|
ESRS § ESRS 2 SBM-1 §40 (d) iii |
Disclosure requirement or data points Involvement in activities related to controversial weapons |
Other EU legislation SFDR |
SFDR reference Indicator number 14 Table #1 of Annex 1 |
Section Not applicable |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1818 ( 29 ) , Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
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|
ESRS § ESRS 2 SBM-1 §40 (d) iv |
Disclosure requirement or data points Involvement in activities related to cultivation and production of tobacco |
Other EU legislation Benchmark Regulation |
SFDR reference Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
Section Not applicable |
| ESRS E1 | ||||
|
ESRS § ESRS E1-1 §14 |
Disclosure requirement or data points Transition plan to reach climate neutrality by 2050 |
Other EU legislation EU Climate Law |
SFDR reference Regulation (EU) 2021/1119, Article 2(1) |
Section 2.2.2.1 Climate change [E1-1] |
|
ESRS § ESRS E1-1 §16 (g) |
Disclosure requirement or data points Undertakings excluded from Parisaligned Benchmarks |
Other EU legislation Pillar 3 |
SFDR reference Article 449a 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 |
Section 2.2.1.1 Basis for preparation |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1818, Article12.1 (d) to (g), and Article 12.2 |
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| ESRS E1-4 §34 | ESRS E1-4 §34 Disclosure requirement or data points GHG emission reduction targets |
ESRS E1-4 §34 Other EU legislation SFDR |
ESRS E1-4 §34 SFDR reference Indicator number 4 Table #2 of Annex 1 |
ESRS E1-4 §34 Section 2.2.2.1 Climate change [E1-4] |
|
ESRS § Pillar 3 |
Disclosure requirement or data points Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics |
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|
ESRS § EU Climate Law |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1818, Article 6 |
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| ESRS E1-5 §38 | ESRS E1-5 §38 Disclosure requirement or data points Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
ESRS E1-5 §38 Other EU legislation SFDR |
ESRS E1-5 §38 SFDR reference Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1 |
ESRS E1-5 §38 Section Not applicable |
| ESRS E1-5 §37 | ESRS E1-5 §37 Disclosure requirement or data points Energy consumption and mix |
ESRS E1-5 §37 Other EU legislation SFDR |
ESRS E1-5 §37 SFDR reference Indicator number 5 Table #1 of Annex 1 |
ESRS E1-5 §37 Section 2.2.2.1 Climate change [E1-5] |
| ESRS E1-5 §40 to 43 | ESRS E1-5 §40 to 43 Disclosure requirement or data points Energy intensity associated with activities in high climate impact sectors |
ESRS E1-5 §40 to 43 Other EU legislation SFDR |
ESRS E1-5 §40 to 43 SFDR reference Indicator number 6 Table #1 of Annex 1 |
ESRS E1-5 §40 to 43 Section Not applicable |
| ESRS E1-6 §44 | ESRS E1-6 §44 Disclosure requirement or data points Gross Scope 1, 2, 3 and Total GHG emissions |
ESRS E1-6 §44 Other EU legislation SFDR |
ESRS E1-6 §44 SFDR reference Indicators number 1 and 2 Table #1 of Annex 1 |
ESRS E1-6 §44 Section 2.2.2.1 Climate change [E1-6] |
|
ESRS § Pillar 3 |
Disclosure requirement or data points Article 449a; 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 |
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|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1) |
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