Disclosure Requirements under ESRS Covered by the Entity’s Sustainability Statement [IRO-2]

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Disclosure Requirements under ESRS Covered by the Entity’s Sustainability Statement [IRO-2]

Disclosure Requirements under ESRS Covered by the Entity’s Sustainability Statement

methods

ESRS Compliance Table

	Disclosure	Omissions and explanations
ESRS 2	BP-1 General basis for preparing sustainability statements
	BP-2 Disclosures related to specific circumstances
	GOV-1 Roles and responsibilities of administrative, management, and supervisory bodies of the company
	GOV-2 Informing administrative, management, and supervisory bodies about sustainability issues
	GOV-3 Integration of sustainability-related results in incentive systems
	GOV-4 Due diligence statement
	GOV-5 Risk management and internal controls in sustainability reporting
	SBM-1 Market position, strategy, business model, and value chain
	SBM-2 Views, interests, and expectations of stakeholders
	SBM-3 Interaction of influences, strategy, and business model of the company
	IRO-1 Description of processes for identifying and assessing material impacts, risks, and opportunities
	IRO-2 Disclosure requirements under ESRS covered by the entity’s sustainability statement
CLIMATE CHANGE
ESRS E1	GOV-3 Integration of sustainability-related results in incentive systems
	SBM-3 – Interaction of influences, strategy, and business model of the company
	IRO-1 – Description of processes for identifying and assessing material impacts, risks, and opportunities
	E1-1 Transition plan for climate change mitigation
	E1-2 Policies related to climate change mitigation and adaptation
	E1-3 Actions and resources related to climate policy
	E1-4 Climate change mitigation and adaptation targets
	E1-5 Energy consumption and energy mix
	E1-6 Gross greenhouse gas emissions for Scopes 1, 2, and 3 and total greenhouse gas emissions
	E1-7 Greenhouse gas removal and emission reduction projects financed through carbon emission units	N/A
	E1-8 – Internal carbon pricing	N/A
	E1-9 – Anticipated financial impacts of material physical risks, transition risks, and potential climate-related opportunities	N/A
POLLUTION
ESRS E2	IRO 1 Description of processes for identifying and assessing material impacts, risks, and opportunities
	E2-1 Policies related to pollution	N/A
	E2-2 Actions and resources related to pollution	N/A
	E2-3 Pollution-related targets	N/A
	E2-4 Air, water, and soil pollution	N/A
	E2-5 Potentially hazardous substances and substances of very high concern	N/A
	E2-6 Anticipated financial impacts of risks and opportunities related to pollution	N/A
WATER AND MARINE RESOURCES
ESRS E3	IRO 1 Description of processes for identifying and assessing material impacts, risks, and opportunities related to pollution
	E3-1 Policies related to water and marine resources	N/A
	E3-2 Actions and resources related to water and marine resources	N/A
	E3-3 Targets related to water and marine resources	N/A
	E3-4 Water consumption	N/A
	E3-5 Anticipated financial impacts of influences, risks, and opportunities related to water and marine resources	N/A
BIODIVERSITY AND ECOSYSTEMS
ESRS E4	SBM-3 – Significant impacts, risks and opportunities and their interrelationship with the strategy and the business model	N/A
	IRO 1 Description of processes for identifying and assessing material impacts, risks, dependencies, and opportunities related to biodiversity and ecosystems
	E4-1 Biodiversity and ecosystem transformation plan and inclusion of biodiversity and ecosystems in strategy and business model	N/A
	E4-2 Policies related to biodiversity and ecosystems	N/A
	E4-3 Actions and resources related to biodiversity and ecosystems	N/A
	E4-4 Targets related to biodiversity and ecosystems	N/A
	E4-5 Impact metrics related to biodiversity and ecosystem change	N/A
	E4-6 Anticipated financial impacts of risks and opportunities related to biodiversity and ecosystems	N/A
RESOURCE USE AND CIRCULAR ECONOMY
ESRS E5	IRO 1 Description of processes for identifying and assessing material impacts, risks, and opportunities related to resource use and circular economy
	E5-1 Policies related to resource use and circular economy	N/A
	E5-2 Actions and resources related to resource use and circular economy	N/A
	E5-3 Targets related to resource use and circular economy	N/A
	E5-4 Resource inflows	N/A
	E5-5 Resource outflows	N/A
	E5-6 Anticipated financial impacts of risks and opportunities related to resource use and circular economy	N/A
OWN WORKFORCE
ESRS S1	SBM-2 – Views, interests, and expectations of stakeholders
	SBM-3 – Interaction of influences, strategy, and business model of the company
	S1-1 Policies related to own workforce
	S1-2 Procedures for engagement with own employees and employee representatives regarding impacts
	S1-3 Processes for mitigating negative impacts and employee grievance mechanisms
	S1-4 Actions taken regarding material impacts on own employees and approaches to managing material risks and leveraging material opportunities related to own workforce, as well as the effectiveness of such actions
	S1-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities
	S1-6 Characteristics of the entity’s employees
	S1-7 Characteristics of non-employee workers classified as part of the entity’s own workforce
	S1-8 Scope of collective bargaining and social dialogue
	S1-9 Diversity indicators
	S1-10 Fair remuneration
	S1-11 Social protection
	S1-12 Persons with disabilities	N/A
	S1-13 Training and skills development indicators
	S1-14 Occupational health and safety indicators
	S1-15 Work-life balance indicators
	S1-16 Remuneration indicators (gender pay gap and total remuneration)
	S1-17 Incidents, complaints, and material impacts on human rights compliance
WORKERS IN THE VALUE CHAIN
ESRS S2	SBM-2 – Views, interests, and expectations of stakeholders	N/A
	SBM-3 – Interaction of influences, strategy, and business model of the company	N/A
	S2-1 Policies related to employees in the value chain	N/A
	S2-2 Processes for engagement with employees in the value chain regarding impacts	N/A
	S2-3 Processes for mitigating negative impacts and grievance mechanisms for employees in the value chain	N/A
	S2-4 Actions taken regarding material impacts on employees in the value chain and approaches to managing material risks and leveraging material opportunities related to employees in the value chain, as well as the effectiveness of such actions	N/A
	S2-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities	N/A
AFFECTED COMMUNITIES
ESRS S3	SBM-2 – Views, interests, and expectations of stakeholders	N/A
	SBM-3 – Interaction of influences, strategy, and business model of the company	N/A
	S3-1 Policies related to affected communities	N/A
	S3-2 Processes for engagement with affected communities regarding impacts	N/A
	S3-3 Processes for mitigating negative impacts and grievance mechanisms for affected communities	N/A
	S3-4 Actions taken regarding material impacts on affected communities and approaches to managing material risks and leveraging material opportunities related to these communities, as well as the effectiveness of such actions	N/A
	S3-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities	N/A
CONSUMERS AND END-USERS
ESRS S4	SBM-2 – Views, interests, and expectations of stakeholders
	SBM-3 – Interaction of influences, strategy, and business model of the company
	S4-1 Policies related to consumers and end-users
	S4-2 Processes for engagement with consumers and end-users regarding impacts
	S4-3 Processes for mitigating negative impacts and grievance mechanisms for consumers and end-users
	S4-4 Actions taken regarding material impacts on consumers and end-users and approaches to managing material risks and leveraging material opportunities related to consumers and end-users, as well as the effectiveness of such actions
	S4-5 Targets related to managing material negative impacts, enhancing positive impacts, and managing material risks and opportunities
BUSINESS CONDUCT
ESRS G1	GOV-1 Roles and responsibilities of administrative, management, and supervisory bodies of the company
	IRO 1 Description of processes for identifying and assessing material impacts, risks, dependencies, and opportunities related to biodiversity and ecosystems
	G1-1 Corporate culture and business conduct policies
	G1-2 Management of relationships with suppliers
	G1-3 Prevention, detection, and mitigation of corruption and bribery
	G1-4 Confirmed incidents of corruption or bribery
	G1-5 Political influence and lobbying activities	N/A
	G1-6 – Payment practices
	ADDITIONAL ISSUES
Financial education
Cybersecurity and data security
Tax transparency
Sustainable finance

List of Data Points Contained in Cross-Cutting and Thematic Standards Derived from Other EU Regulations

Disclosure requirement and associated data point	Reference to the regulation on sustainability-related disclosures in the financial services sector (section no.)	Reference to the third pillar (2)	Reference to the benchmark regulation (3)	Reference to the european climate law (4)
ESRS 2 GOV-1 Gender diversity of the Management Board members (point 21(d))			Annex II to Commission Delegated Regulation (EU) 2020/1816 (5)
ESRS 2 GOV-1 Percentage of independent Management Board members (point 21(e))			Annex II to Commission Delegated Regulation (EU) 2020/1816
ESRS 2 GOV-4 Due diligence statement (point 30)
ESRS 2 SBM-1 Participation in fossil fuel-related activities (point 40(d)(i))
ESRS 2 SBM-1 Participation in chemical production activities (point 40(d)(ii))	N/A
ESRS 2 SBM-1 Participation in controversial weapons-related activities (point 40(d)(iii))	N/A
ESRS 2 SBM-1 Participation in tobacco cultivation and production activities (point 40(d)(iv))	N/A
ESRS E1-1 Transition plan to achieve climate neutrality by 2050 (point 14)				Article 2(1) of Regulation (EU) 2021/1119
ESRS E1-1 Entities excluded from the scope of Paris Agreement-aligned benchmarks (point 16(g))		Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking portfolio – Climate change transition risk: credit quality of exposures by sector, issue and residual maturity	Article 12(1)(d)-(g) and 12(2) of Delegated Regulation (EU) 2020/1818
ESRS E1-4 Greenhouse gas emission reduction targets (point 34)		Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking portfolio – Transition risks associated with climate change: measures of adaptation	Article 6 of Delegated Regulation (EU) 2020/1818
ESRS E1-5 Energy consumption from fossil sources disaggregated by source (applies only to sectors with significant climate impact), point 38
ESRS E1-5 Energy consumption and energy mix, point 37
ESRS E1-5 Energy intensity associated with activities in sectors with significant climate impact, points 40–43
ESRS E1-6 Gross greenhouse gas emissions for Scopes 1, 2, and 3 and total greenhouse gas emissions, point 44		Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking portfolio – Climate change transition risk: credit quality of exposures by sector, issue and residual maturity	Article 5(1), Article 6, and Article 8(1) of Delegated Regulation (EU) 2020/1818
ESRS E1-6 Gross greenhouse gas emission intensity, points 53–55		Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking portfolio – Transition risks associated with climate change: measures of adaptation	Article 8(1) of Delegated Regulation (EU) 2020/1818
ESRS E1-7 Greenhouse gas removals and carbon emission units, point 56				Article 2(1) of Regulation (EU) 2021/1119
ESRS E1-9 Portfolio reference exposure to physical climate risk, point 66			Annex II to Delegated Regulation (EU) 2020/1818, Annex II to Delegated Regulation (EU) 2020/1816
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, point 66(a) ESRS E1-9 Location of significant asset components subject to substantial physical risk, point 66(c)		Article 449a of Regulation (EU) No 575/2013; points 46 and 47 of Commission Implementing Regulation (EU) 2022/2453; Template 5: Banking portfolio – physical risk related to climate change: exposures subject to physical risk
ESRS E1-9 Breakdown of book value of real estate by energy efficiency classes, point 67(c)		Article 449a of Regulation (EU) No 575/2013; point 34 of Commission Implementing Regulation (EU) 2022/2453; Template 2: Banking portfolio – Transition risk related to climate change: real estate-backed loans – energy efficiency of collateral
ESRS E1-9 Degree of portfolio exposure to climate-related opportunities, point 69			Annex II to Delegated Regulation (EU) 2020/1818
ESRS E2-4 Quantity of each pollutant listed in Annex II to the Regulation on the European Pollutant Release and Transfer Register (E-PRTR) emitted into air, water, and soil, point 28	N/A
ESRS E3-1 Water and marine resources, point 9	N/A
ESRS E3-1 Specific policy, point 13	N/A
ESRS E3-1 Sustainable practices in the field of seas and oceans, point 14	N/A
ESRS E3-4 Total volume of water recycled and reused, point 28(c)	N/A
ESRS E3-4 Total water consumption in m³ per net revenue from own operations, point 29	N/A
ESRS 2 IRO1-E4 point 16(a)(i)	N/A
ESRS 2 IRO1-E4 point 16(b)	N/A
ESRS 2 IRO1-E4 point 16(c)	N/A
ESRS E4-2 Sustainable land/agriculture practices or policies, point 24(b)	N/A
ESRS E4-2 Sustainable ocean/marine practices or policies, point 24(c)	N/A
ESRS E4-2 Policies for deforestation prevention, point 24(d)	N/A
ESRS E5-5 Non-recycled waste, point 37(d)	N/A
ESRS E5-5 Hazardous and radioactive waste, point 3	N/A
ESRS 2 SBM-3-S1 Risk of forced labour cases, point 14(f)
ESRS 2 SBM-3-S1 Risk of child labour cases, point 14(g)
ESRS S1-1 Commitments regarding policies on human rights respect, point 20
ESRS S1-1 Due diligence strategies concerning issues covered by core International Labour Organization Conventions No. 1–8, point 21
ESRS S1-1 Procedures and measures for preventing human trafficking, point 22			Annex II to Commission Delegated Regulation (EU) 2020/1816
ESRS S1-1 Policy or management system for accident prevention at work, point 23
ESRS S1-3 Complaint-handling mechanisms, point 32(c)
ESRS S1-14 Number of work-related deaths and the number and rate of work-related accidents, point 88(b)-(c)
ESRS S1-14 Number of days lost due to injuries, accidents, fatalities, or illnesses, point 88(e)			Annex II to Commission Delegated Regulation (EU) 2020/1816
ESRS S1-16 Unadjusted gender pay gap, point 97(a)
ESRS S1-16 Excessive CEO pay level, point 97(b)			Annex II to Commission Delegated Regulation (EU) 2020/1816
ESRS S1-17 Cases of discrimination, point 103(a)
ESRS S1-17 Non-compliance with UN Guiding Principles on Business and Human Rights and OECD Guidelines, point 104(a)			Annex II to Delegated Regulation (EU) 2020/1816, Article 12(1) of Delegated Regulation (EU) 2020/1818
ESRS 2 SBM-3-S2 Significant risk of child labour or forced labour in the value chain, point 11(b)	N/A
ESRS S2-1 Commitments regarding policies on human rights respect, point 17	N/A
ESRS S2-1 Policies related to employees in the value chain, point 18	N/A
ESRS S2-1 Non-compliance with UN Guiding Principles on Business and Human Rights and OECD Guidelines, point 19	N/A
ESRS S2-1 Due diligence strategies concerning issues covered by core International Labour Organization Conventions No. 1–8, point 19	N/A
ESRS S2-4 Human rights-related issues and incidents related to the upstream and downstream value chain, point 36	N/A
ESRS S3-1 Commitments regarding policies on human rights respect, point 16	N/A
ESRS S3-1 Non-compliance with UN Guiding Principles on Business and Human Rights, ILO standards, or OECD Guidelines, point 17	N/A
ESRS S3-4 Human rights-related issues and incidents, point 36	N/A
ESRS S4-1 Policy concerning consumers and end-users, point 1			Annex II to Delegated Regulation (EU) 2020/1816, Article 12(1) of Delegated Regulation (EU) 2020/1818
ESRS S4-1 Non-compliance with UN Guiding Principles on Business and Human Rights and OECD Guidelines, point 17
ESRS S4-4 Human rights-related issues and incidents, point 35
ESRS G1-1 United Nations Convention against Corruption, point 10(b)
ESRS G1-1 Whistleblower protection, point 10(d)
ESRS G1-4 Fines for breaches of anti-corruption and anti-bribery regulations, point 24(a)
ESRS G1-4 Standards on anti-corruption and anti-bribery, point 24(b)			Annex II to Commission Delegated Regulation (EU) 2020/1816

External Verification

Stakeholder Interests and Opinions [SBM-2]

Disclosure Requirements under ESRS Covered by the Entity’s Sustainability Statement [IRO-2]

Disclosure Requirements under ESRS Covered by the Entity’s Sustainability Statement

ESRS Compliance Table

List of Data Points ​​​​Contained in Cross-Cutting and Thematic Standards Derived from Other EU Regulations

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List of Data Points Contained in Cross-Cutting and Thematic Standards Derived from Other EU Regulations