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ESRS § |
Disclosure requirement or data points | Other EU legislation | SFDR reference | Section |
|---|---|---|---|---|
| ESRS E1-6 §53 to 55 | ESRS E1-6 §53 to 55 Disclosure requirement or data points Gross GHG emissions intensity |
ESRS E1-6 §53 to 55 Other EU legislation SFDR |
ESRS E1-6 §53 to 55 SFDR reference Indicators number 3 Table #1 of Annex 1 |
ESRS E1-6 §53 to 55 Section 2.2.2.1 Climate change [E1-6] |
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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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| Benchmark Regulation | Benchmark Regulation Disclosure requirement or data points Delegated Regulation (EU) 2020/1818, Article 8(1) |
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| ESRS E1-7 §56 | ESRS E1-7 §56 Disclosure requirement or data points GHG removals and carbon credits |
ESRS E1-7 §56 Other EU legislation EU Climate Law |
ESRS E1-7 §56 SFDR reference Regulation (EU) 2021/1119, Article 2(1) |
ESRS E1-7 §56 Section 2.2.2.1 Climate change [E1-7] |
| ESRS E1-9 §66 | ESRS E1-9 §66 Disclosure requirement or data points Exposure of the benchmark portfolio to climate-related physical risks |
ESRS E1-9 §66 Other EU legislation Benchmark Regulation |
ESRS E1-9 §66 SFDR reference Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II |
ESRS E1-9 §66 Section Phased-in |
| EU Climate Law | EU Climate Law Disclosure requirement or data points Regulation (EU) 2021/1119, Article 2(1) |
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ESRS E1-9 §66 (a) ESRS E1-9 §66 (c) |
ESRS E1-9 §66 (a) ESRS E1-9 §66 (c) Disclosure requirement or data points Disaggregation of monetary amounts by acute and chronic physical risk Location of significant assets at material physical risk |
ESRS E1-9 §66 (a) ESRS E1-9 §66 (c) Other EU legislation Pillar 3 |
ESRS E1-9 §66 (a) ESRS E1-9 §66 (c) SFDR reference Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book - Climate change physical risk: Exposures subject to physical risk. |
ESRS E1-9 §66 (a) ESRS E1-9 §66 (c) Section Phased-in |
| ESRS E1-9 §67 (c) | ESRS E1-9 §67 (c) Disclosure requirement or data points Breakdown of the carrying value of its real estate assets by energyefficiency classes |
ESRS E1-9 §67 (c) Other EU legislation Pillar 3 |
ESRS E1-9 §67 (c) SFDR reference Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34;Template 2:Banking book -Climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral |
ESRS E1-9 §67 (c) Section Phased-in |
| ESRS E1-9 §69 | ESRS E1-9 §69 Disclosure requirement or data points Degree of exposure of the portfolio to climate-related opportunities |
ESRS E1-9 §69 Other EU legislation Benchmark Regulation |
ESRS E1-9 §69 SFDR reference Delegated Regulation (EU) 2020/1818, Annex II |
ESRS E1-9 §69 Section Phased-in |
| ESRS E2 | ||||
| ESRS E2-4 §28 | ESRS E2-4 §28 Disclosure requirement or data points 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 |
ESRS E2-4 §28 Other EU legislation SFDR |
ESRS E2-4 §28 SFDR reference 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 |
ESRS E2-4 §28 Section Not applicable |
| ESRS E3 | ||||
| ESRS E3-1 §9 | ESRS E3-1 §9 Disclosure requirement or data points Water and marine resources |
ESRS E3-1 §9 Other EU legislation SFDR |
ESRS E3-1 §9 SFDR reference Indicator number 7 Table #2 of Annex 1 |
ESRS E3-1 §9 Section 2.2.2.3 Water and marine resources Marine resources [E3-1, E3-2, E3-3] |
| ESRS E3-1 §13 | ESRS E3-1 §13 Disclosure requirement or data points Dedicated policy |
ESRS E3-1 §13 Other EU legislation SFDR |
ESRS E3-1 §13 SFDR reference Indicator number 8 Table 2 of Annex 1 |
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| ESRS E3-1 §14 | ESRS E3-1 §14 Disclosure requirement or data points Sustainable oceans and seas |
ESRS E3-1 §14 Other EU legislation SFDR |
ESRS E3-1 §14 SFDR reference Indicator number 12 Table #2 of Annex 1 |
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| ESRS E3-4 28 (c) | ESRS E3-4 28 (c) Disclosure requirement or data points Total water recycled and reused |
ESRS E3-4 28 (c) Other EU legislation SFDR |
ESRS E3-4 28 (c) SFDR reference Indicator number 6.2 Table #2 of Annex 1 |
ESRS E3-4 28 (c) Section 2.2.6.1Reporting methodology [E3] |
| ESRS E3-4 §29 | ESRS E3-4 §29 Disclosure requirement or data points Total water consumption in m3 per net revenue on own operations |
ESRS E3-4 §29 Other EU legislation SFDR |
ESRS E3-4 §29 SFDR reference Indicator number 6.1 Table #2 of Annex 1 |
ESRS E3-4 §29 Section 2.2.2.3 Water and marine resources [E3-4] |
| ESRS E4 | ||||
| ESRS 2- SBM 3 - E4 §16 (a) i | ESRS 2- SBM 3 - E4 §16 (a) i Disclosure requirement or data points
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ESRS 2- SBM 3 - E4 §16 (a) i Other EU legislation SFDR |
ESRS 2- SBM 3 - E4 §16 (a) i SFDR reference Indicator number 7 Table #1 of Annex 1 |
ESRS 2- SBM 3 - E4 §16 (a) i Section 2.2.2.4 Biodiversity and ecosystems (E4) [E4-1, E4-2] |
| ESRS 2- SBM 3 - E4 §16 (b) | ESRS 2- SBM 3 - E4 §16 (b) Disclosure requirement or data points
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ESRS 2- SBM 3 - E4 §16 (b) Other EU legislation SFDR |
ESRS 2- SBM 3 - E4 §16 (b) SFDR reference Indicator number 10 Table #2 of Annex 1 |
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| ESRS 2- SBM 3 - E4 §16 (c) | ESRS 2- SBM 3 - E4 §16 (c) Disclosure requirement or data points
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ESRS 2- SBM 3 - E4 §16 (c) Other EU legislation SFDR |
ESRS 2- SBM 3 - E4 §16 (c) SFDR reference Indicator number 14 Table #2 of Annex 1 |
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| ESRS E4-2 §24 (b) | ESRS E4-2 §24 (b) Disclosure requirement or data points Sustainable land / agriculture practices or policies |
ESRS E4-2 §24 (b) Other EU legislation SFDR |
ESRS E4-2 §24 (b) SFDR reference Indicator number 11 Table #2 of Annex 1 |
ESRS E4-2 §24 (b) Section 2.2.2.4 Biodiversity and ecosystems (E4) [E4-1, E4-2] |
| ESRS E4-2 §24 (c) | ESRS E4-2 §24 (c) Disclosure requirement or data points Sustainable oceans / seas practices or policies |
ESRS E4-2 §24 (c) Other EU legislation SFDR |
ESRS E4-2 §24 (c) SFDR reference Indicator number 12 Table #2 of Annex 1 |
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| ESRS E4-2 §24 (d) | ESRS E4-2 §24 (d) Disclosure requirement or data points Policies to address deforestation |
ESRS E4-2 §24 (d) Other EU legislation SFDR |
ESRS E4-2 §24 (d) SFDR reference Indicator number 15 Table #2 of Annex 1 |
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| ESRS E5 | ||||
| ESRS E5-5 §37 (d) | ESRS E5-5 §37 (d) Disclosure requirement or data points Non-recycled waste |
ESRS E5-5 §37 (d) Other EU legislation SFDR |
ESRS E5-5 §37 (d) SFDR reference Indicator number 13 Table #2 of Annex 1 |
ESRS E5-5 §37 (d) Section 2.2.2.5 Resource use and circular economy [E5-5] |
| ESRS E5-5 §39 | ESRS E5-5 §39 Disclosure requirement or data points Hazardous waste and radioactive waste |
ESRS E5-5 §39 Other EU legislation SFDR |
ESRS E5-5 §39 SFDR reference Indicator number 9 Table #1 of Annex 1 |
ESRS E5-5 §39 Section Not applicable |
