The table below provides an overview of the disclosure requirements included in the non-financial statement, prepared in line with the ESRS based on the technical advice provided by EFRAG as of November 2025.
| Standard | Disclosure requirement | Link | ||||
|
ESRS 2 |
BP-1 |
Basis for preparation of the sustainability statement |
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|
BP-2 |
Specific information if the undertaking uses phasing-in options |
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|
GOV-1 |
The role of the administrative, management and supervisory bodies in relation to sustainability |
(reference) |
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|
GOV-2 |
Integration of sustainability-related performance in incentive schemes |
(reference) |
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|
GOV-3 |
Statement on due diligence |
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|
GOV-4 |
Risk management and internal controls over sustainability reporting |
(reference) |
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|
SBM-1 |
Strategy, business model and value chain |
(reference) |
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|
SBM-2 |
Interests and views of stakeholders |
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|
SBM-3 |
Interaction of material impacts risks and opportunities with strategy and business model, and financial effects |
(reference) |
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|
IRO-1 |
Description of the process to identify and assess material impacts, risks and opportunities and material information to be reported |
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|
IRO-2 |
Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement |
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|
E1 |
E1-1 |
Transition plan for climate change mitigation |
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E1-2 |
Identification of climate-related risks and scenario analysis |
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E1-3 |
Resilience in relation to climate change |
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|
E1-4 |
Policies related to climate change mitigation and adaptation |
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|
E1-5 |
Actions and resources in relation to climate change mitigation and adaptation |
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|
E1-6 |
Targets related to climate change |
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|
E1-7 |
Energy consumption and mix |
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E1-8 |
Gross scope 1, 2, 3 GHG emissions |
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|
E1-9 |
GHG removals and GHG mitigation projects financed through carbon credits |
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|
E5 |
E5-1 |
Policies related to resource use and circular economy |
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E5-2 |
Actions and resources related to resource use and circular economy |
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|
E5-3 |
Targets related to resource use and circular economy |
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|
E5-5 |
Resource outflows (waste) |
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|
S1 |
S1-1 |
Policies related to own workforce |
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|
S1-2 |
Engagement with own workforce and workers’ representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedy |
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|
S1-3 |
Actions and resources related to own workforce |
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|
S1-4 |
Targets related to own workforce |
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|
S1-5 |
Characteristics of the undertaking’s employees |
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|
S1-6 |
Characteristics of non-employees in the undertaking’s own workforce |
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|
S1-7 |
Collective bargaining coverage and social dialogue |
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|
S1-8 |
Diversity metrics |
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|
S1-9 |
Adequate wages |
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|
S1-12 |
Training and skills development metrics |
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|
S1-13 |
Health and safety metrics |
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|
S1-16 |
Incidents of discrimination and other human rights incidents |
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|
S2 |
S2-1 |
Policies related to workers in the value chain |
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|
S2-2 |
Engagement with workers in the value chain, reporting channels and approaches to remedy |
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|
S2-3 |
Actions and resources related to workers in the value chain |
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|
S2-4 |
Targets related to workers in the value chain |
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|
G1 |
G1-1 |
Policies related to business conduct |
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|
G1-2 |
Actions related to business conduct |
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|
G1-3 |
Targets related to business conduct |
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|
G1-4 |
Metrics related to corruption or bribery |
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