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
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 | ||||
ESRS 2 SBM-1
Participation in fossil fuel-related activities (point 40(d)(i)) |
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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 | 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 | ||||
ESRS E1-5 | ||||
ESRS E1-5
Energy intensity associated with activities in sectors with significant climate impact, points 40–43 |
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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 | 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 | 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 | ||||
ESRS 2 SBM-3-S1 | ||||
ESRS S1-1
Commitments regarding policies on human rights respect, point 20 |
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ESRS S1-1 | ||||
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 |
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ESRS S1-3 | ||||
ESRS S1-14
Number of work-related deaths and the number and rate of work-related accidents, point 88(b)-(c) |
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ESRS S1-14
Number of days lost due to injuries, accidents, fatalities, or illnesses, |
Annex II to Commission Delegated Regulation (EU) 2020/1816 | |||
ESRS S1-16 | ||||
ESRS S1-16 | Annex II to Commission Delegated Regulation (EU) 2020/1816 | |||
ESRS S1-17 | ||||
ESRS S1-17 | 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 | 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 |
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ESRS S4-4 | ||||
ESRS G1-1 | ||||
ESRS G1-1 | ||||
ESRS G1-4
Fines for breaches of anti-corruption and anti-bribery regulations, point 24(a) |
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ESRS G1-4 | Annex II to Commission Delegated Regulation (EU) 2020/1816 |