| ESRS § | Disclosure requirement or data points | Other EU legislation | SFDR reference | Section |
|---|---|---|---|---|
| ESRS S3 | ||||
|
ESRS S3-1 §16 |
ESRS S3-1 §16 Disclosure requirement or data points Human rights policy commitments |
ESRS S3-1 §16 Other EU legislation SFDR |
ESRS S3-1 §16 SFDR reference Indicator number 9 Table #3 of Annex 1 and Indicator number 11 Table #1 of Annex 1 |
ESRS S3-1 §16 Section 2.2.3.1 Own workforce Human rights and fundamental rights at work [S1-1, S1-4, S1-17] 2.2.3.2 Workers in the value chain (S2) 2.2.4.1 Business conduct [G1-4] |
|
ESRS S3-1 §17 |
ESRS S3-1 §17 Disclosure requirement or data points Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines |
ESRS S3-1 §17 Other EU legislation SFDR |
ESRS S3-1 §17 SFDR reference Indicator number 10 Table #1 Annex 1 |
|
ESRS § Benchmark Regulation |
Disclosure requirement or data points (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|||
|
ESRS S4-1 §16 |
ESRS S4-1 §16 Disclosure requirement or data points Human rights issues and incidents |
ESRS S4-1 §16 Other EU legislation SFDR |
ESRS S4-1 §16 SFDR reference Indicator number 14 Table #3 of Annex 1 |
|
|
ESRS S4 |
||||
| ESRS S4-1 §16 | ESRS S4-1 §16 Disclosure requirement or data points Policies related to consumers and end-users |
ESRS S4-1 §16 Other EU legislation SFDR |
ESRS S4-1 §16 SFDR reference Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
ESRS S4-1 §16 Section 2.2.3.4 Consumer experience [S4-1, S4-2, S4-3, S4-4] 2.2.4.1 Business conduct [G1-4] |
| ESRS S4-1 §17 | ESRS S4-1 §17 Disclosure requirement or data points Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
ESRS S4-1 §17 Other EU legislation SFDR |
ESRS S4-1 §17 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 S4-4 §35 | ESRS S4-4 §35 Disclosure requirement or data points Human rights issues and incidents |
ESRS S4-4 §35 Other EU legislation SFDR |
ESRS S4-4 §35 SFDR reference Indicator number 14 Table #3 of Annex 1 |
|
| ESRS G1 | ||||
| ESRS G1-1 §10 (b) | ESRS G1-1 §10 (b) Disclosure requirement or data points United Nations Convention against Corruption |
ESRS G1-1 §10 (b) Other EU legislation SFDR |
ESRS G1-1 §10 (b) SFDR reference Indicator number 15 Table #3 of Annex 1 |
ESRS G1-1 §10 (b) Section 2.2.4.1 Business conduct [G1-4] |
| ESRS G1-1 §10 (d) | ESRS G1-1 §10 (d) Disclosure requirement or data points Protection of whistle-blowers |
ESRS G1-1 §10 (d) Other EU legislation SFDR |
ESRS G1-1 §10 (d) SFDR reference Indicator number 6 Table #3 of Annex 1 |
ESRS G1-1 §10 (d) Section [G1-4] |
| ESRS G1-4 §24 (a) | ESRS G1-4 §24 (a) Disclosure requirement or data points Fines for violation of anticorruption and anti-bribery laws |
ESRS G1-4 §24 (a) Other EU legislation SFDR |
ESRS G1-4 §24 (a) SFDR reference Indicator number 17 Table #3 of Annex 1 |
ESRS G1-4 §24 (a) Section 2.2.4.1 Business conduct [G1-4] |
ESRS § Benchmark Regulation |
Disclosure requirement or data points Delegated Regulation (EU) 2020/1816, Annex II) |
|||
| ESRS G1-4 §24 (b) | ESRS G1-4 §24 (b) Disclosure requirement or data points Standards of anti-corruptionand anti-bribery |
ESRS G1-4 §24 (b) Other EU legislation SFDR |
ESRS G1-4 §24 (b) SFDR reference Indicator number 16 Table #3 of Annex 1 |
|
