| ESRS § | Disclosure requirement or data points | Other EU legislation | SFDR reference | Section |
|---|---|---|---|---|
| ESRS S1 | ||||
| ESRS 2- SBM3 - S1 §14 (f) | ESRS 2- SBM3 - S1 §14 (f) Disclosure requirement or data points Risk of incidents of forced labour |
ESRS 2- SBM3 - S1 §14 (f) Other EU legislation SFDR |
ESRS 2- SBM3 - S1 §14 (f) SFDR reference Indicator number 13 Table #3 of Annex I |
ESRS 2- SBM3 - S1 §14 (f) Section 2.2.3.1 Own workforce Human rights and fundamental rights at work [S1-1, S1-4, S1-17] |
| ESRS 2- SBM3 - S1 §14 (g) | ESRS 2- SBM3 - S1 §14 (g) Disclosure requirement or data points Risk of incidents of child labour |
ESRS 2- SBM3 - S1 §14 (g) Other EU legislation SFDR |
ESRS 2- SBM3 - S1 §14 (g) SFDR reference Indicator number 12 Table #3 of Annex I |
|
| ESRS S1-1 §20 | ESRS S1-1 §20 Disclosure requirement or data points Human rights policy commitments |
ESRS S1-1 §20 Other EU legislation SFDR |
ESRS S1-1 §20 SFDR reference Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I |
ESRS S1-1 §20 Section 2.2.3.1 Own workforce Human rights and fundamental rights at work [S1-1, S1-4, S1-17] |
| ESRS S1-1 §21 | ESRS S1-1 §21 Disclosure requirement or data points Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
ESRS S1-1 §21 Other EU legislation Benchmark Regulation |
ESRS S1-1 §21 SFDR reference Delegated Regulation (EU) 2020/1816, Annex II |
|
| ESRS S1-1 §22 | ESRS S1-1 §22 Disclosure requirement or data points Processes and measures for preventing trafficking in human beings |
ESRS S1-1 §22 Other EU legislation SFDR |
ESRS S1-1 §22 SFDR reference Indicator number 11 Table #3 of Annex I |
|
| ESRS S1-1 §23 | ESRS S1-1 §23 Disclosure requirement or data points Workplace accident prevention policy or management system |
ESRS S1-1 §23 Other EU legislation SFDR |
ESRS S1-1 §23 SFDR reference Indicator number 1 Table #3 of Annex I |
ESRS S1-1 §23 Section 2.2.3.1 Own workforce Health and safety [S1-1, S1-14] |
| ESRS S1-3 §32 (c) | ESRS S1-3 §32 (c) Disclosure requirement or data points Grievance/complaints handling mechanisms |
ESRS S1-3 §32 (c) Other EU legislation SFDR |
ESRS S1-3 §32 (c) SFDR reference Indicator number 5 Table #3 of Annex I |
ESRS S1-3 §32 (c) Section 2.2.3.1 Own workforce Human rights and fundamental rights at work [S1-1, S1-4, S1-17] |
| ESRS S1-14 §88 (b) and (c) | ESRS S1-14 §88 (b) and (c) Disclosure requirement or data points Number of fatalities and number and rate of work-related accidents |
ESRS S1-14 §88 (b) and (c) Other EU legislation SFDR |
ESRS S1-14 §88 (b) and (c) SFDR reference Indicator number 2 Table #3 of Annex I |
ESRS S1-14 §88 (b) and (c) Section 2.2.3.1 Own workforce [S1-14] |
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II |
|||
| ESRS S1-14 §88 (e) | ESRS S1-14 §88 (e) Disclosure requirement or data points Number of days lost to injuries, accidents, fatalities or illness |
ESRS S1-14 §88 (e) Other EU legislation SFDR |
ESRS S1-14 §88 (e) SFDR reference Indicator number 3 Table #3 of Annex I |
ESRS S1-14 §88 (e) Section Phased-in |
| ESRS S1-16 §97 (a) | ESRS S1-16 §97 (a) Disclosure requirement or data points Unadjusted gender pay gap |
ESRS S1-16 §97 (a) Other EU legislation SFDR |
ESRS S1-16 §97 (a) SFDR reference Indicator number 12 Table #1 of Annex I |
ESRS S1-16 §97 (a) Section 2.2.3.1 Own workforce [S1-16] |
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II |
|||
| ESRS S1-16 §97 (b) | ESRS S1-16 §97 (b) Disclosure requirement or data points Excessive CEO pay ratio |
ESRS S1-16 §97 (b) Other EU legislation SFDR |
ESRS S1-16 §97 (b) SFDR reference Indicator number 8 Table #3 of Annex I |
|
| ESRS S1-17 §103 (a) | ESRS S1-17 §103 (a) Disclosure requirement or data points Incidents of discrimination |
ESRS S1-17 §103 (a) Other EU legislation SFDR |
ESRS S1-17 §103 (a) SFDR reference Indicator number 7 Table #3 of Annex I |
ESRS S1-17 §103 (a) Section 2.2.3.1 Own workforce [S1-17] |
| ESRS S1-17 §104 (a) | ESRS S1-17 §104 (a) Disclosure requirement or data points Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
ESRS S1-17 §104 (a) Other EU legislation SFDR |
ESRS S1-17 §104 (a) SFDR reference Indicator number 10 Table #1 and Indicator n. 14 Table #3 of Annex I |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12 (1) |
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|
ESRS S2 |
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| ESRS 2- SBM3 – S2 §11 (b) | ESRS 2- SBM3 – S2 §11 (b) Disclosure requirement or data points Significant risk of child labour or forced labour in the value chain |
ESRS 2- SBM3 – S2 §11 (b) Other EU legislation SFDR |
ESRS 2- SBM3 – S2 §11 (b) SFDR reference Indicators number 12 and n. 13 Table #3 of Annex I |
ESRS 2- SBM3 – S2 §11 (b) Section 2.2.3.2 Workers in the value chain (S2) |
| ESRS S2-1 §17 | ESRS S2-1 §17 Disclosure requirement or data points Human rights policy commitments |
ESRS S2-1 §17 Other EU legislation SFDR |
ESRS S2-1 §17 SFDR reference Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 |
|
| ESRS S2-1 §18 | ESRS S2-1 §18 Disclosure requirement or data points Policies related to value chain workers |
ESRS S2-1 §18 Other EU legislation SFDR |
ESRS S2-1 §18 SFDR reference Indicator number 11 and n. 4 Table #3 of Annex 1 |
|
| ESRS S2-1 §19 | ESRS S2-1 §19 Disclosure requirement or data points Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines |
ESRS S2-1 §19 Other EU legislation SFDR |
ESRS S2-1 §19 SFDR reference Indicator number 10 Table #1 of Annex 1 |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|||
| ESRS S2-1 §19 | ESRS S2-1 §19 Disclosure requirement or data points Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
ESRS S2-1 §19 Other EU legislation Benchmark Regulation |
ESRS S2-1 §19 SFDR reference Delegated Regulation (EU) 2020/1816, Annex II |
|
| ESRS S2-4 §36 | ESRS S2-4 §36 Disclosure requirement or data points Human rights issues and incidents connected to its upstream and downstream value chain |
ESRS S2-4 §36 Other EU legislation SFDR |
ESRS S2-4 §36 SFDR reference Indicator number 14 Table #3 of Annex 1 |
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