List of datapoints in cross-cutting and topical standards that derive from other EU legislation

ESRS 2 GOV-1
Percentage of board members who are independent

Delegated Regulation (EU) 2020/1816, Annex II

GOV-1

(reference)

ESRS 2 GOV-4
Statement on due diligence

Indicator number 10 Table #3 of Annex 1

Delegated Regulation (EU) 2022/1288, Annex I

GOV-4

ESRS 2 SBM-1
Involvement in activities related to fossil fuel activities

Indicator number 4 Table #1 of Annex 1

Article 449a Regulation (EU) No 575/2013 read in conjunction with Article 435 of that Regulation;
Commission Implementing Regulation (EU) 2024/3172 Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk;
Template 1: Banking book – Indicators of potential climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1816, Annex II

Not reported

ESRS 2 SBM-1
Involvement in activities related to chemical production

Indicator number 9 Table #2 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II

Not reported

ESRS 2 SBM-1
Involvement in activities related to controversial weapons

Indicator number 14 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1818, Article 12(1)
Delegated Regulation (EU) 2020/1816, Annex II

Not reported

ESRS 2 SBM-1
Involvement in activities related to cultivation and production of tobacco

Delegated Regulation (EU) 2020/1818, Article 12(1)
Delegated Regulation (EU) 2020/1816, Annex II

Not reported

ESRS E1-1
Transition plan for climate change mitigation

Regulation (EU) 2021/1119, Article 2(1)

E1-1

ESRS E1-6
GHG emission reduction targets

Indicator number 4 Table #2 of Annex 1

Article 449a
Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172 Template 3: Banking book – Climate change transition risk: alignment metrics

Delegated Regulation (EU) 2020/1818, Article 6

E1-6

ESRS E1-7
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1

E1-7

ESRS E1-7
Energy consumption and mix

Indicator number 5 Table #1 of Annex 1

E1-7

ESRS E1-8
Gross Scope 1, 2, 3 GHG emissions

Indicators number 1 and 2 Table #1 of Annex 1

Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1)

E1-8

ESRS E1-9
GHG removals and carbon credits

Regulation (EU) 2021/1119, Article 2(1)

E1-9

ESRS E1-11
Exposure of the benchmark portfolio to climate-related physical risks

Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II

Not reported

ESRS E1-11
Location of significant assets at material physical risk

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.

Not reported

ESRS E1-11
Breakdown of the carrying value of its real estate assets by energy-efficiency classes

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172; Template 2: Banking book – Climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral

Not reported

ESRS E1-11
Degree of exposure of the portfolio to climate-related opportunities

Delegated Regulation (EU) 2020/1818, Annex II

Not reported

ESRS E2-4
Amount of material pollutants emitted to air, water and soil

Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1

Not material

ESRS E3-1
Water-related policies

Indicator number 7 Table #2 of Annex 1

Not material

ESRS E3-1
Policy covering areas with water stress

Indicator number 8 Table 2 of Annex 1

Not material

ESRS E3-4
Total water recycled and reused

Indicator number 6.2 Table #2 of Annex 1

Not material

ESRS E4-5
Activities negatively affecting biodiversity-sensitive areas

Indicator number 7 Table #1 of Annex 1

Not material

ESRS E4-2
Policy covering sites in or near biodiversity-sensitive areas

Indicator number 14.2 Table #2 of Annex 1

Not material

ESRS E5-5
Hazardous waste and radioactive waste

Indicator number 9 Table #1 of Annex 1

E5-5

ESRS 2 IRO-2
Risk of incidents of forced labour

Indicator number 13 Table #3 of Annex I

IRO-2

ESRS 2 IRO-2
Risk of incidents of child labour

Indicator number 12 Table #3 of Annex I

IRO-2

ESRS 2 GDR-P
Human rights policy commitments

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

S1-1

S2-1

ESRS S1-1
Processes and measures for preventing trafficking in human beings

Indicator number 11 Table #3 of Annex I

S1-1

ESRS S1-1
Occupational risk prevention policy or management system

Indicator number 1 Table #3 of Annex I

S1-1

ESRS S1-2
Grievance mechanism, including employee-related matters

Indicator number 5 Table #3 of Annex I and Indicator number 11 Table #1 of Annex I

S1-2

ESRS S1-13
Rate of work-related accidents

Indicator number 2 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

S1-13

ESRS S1-13
Number of days lost to injuries, accidents, illness

Indicator number 3 Table #3 of Annex I

Not reported

ESRS S1-15
Unadjusted gender pay gap

Indicator number 12 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Not material

ESRS S1-15
Annual total remuneration ratio

Indicator number 8 Table #3 of Annex I

Not material

ESRS S1-16
Incidents of discrimination

Indicator number 7 Table #3 of Annex I

S1-16

ESRS S1-16
Human rights incidents

Indicator number 10 Table #1 and Indicator n. 14 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

S1-16

ESRS S2-1
Processes and measures for preventing trafficking in human beings

Indicator number 11 Table #3 of Annex I

S2-1

ESRS S2-1
Code of conduct

Indicator number 4 Table #3 of Annex 1

S2-1

ESRS S3-2
Grievance mechanism

Indicator number 11 Table #1 of Annex I

Not material

ESRS S2-3
Human rights incidents

Indicator number 10 Table #1 of Annex I and Indicator n. 14 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

S2-3

ESRS S3-3
Human rights incidents

Indicator number 10 Table #1 of Annex I and Indicator n. 14 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Not material

ESRS S4-2
Grievance mechanism

Indicator number 11 Table #1 of Annex I

Not material

ESRS S4-3
Human rights incidents

Indicator number 10 Table #1 of Annex I and Indicator n. 14 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Not material

ESRS G1-1
Policies consistent with United Nations Convention against Corruption

Indicator number 15 Table #3 of Annex 1

G1-1

ESRS G1-1
Protection of whistle-blowers

Indicator number 6 Table #3 of Annex 1

G1-1

ESRS G1-4
Convictions and Fines for violation of anti-corruption and anti-bribery laws

Indicator number 17 Table #3 of Annex 1

G1-4

ESRS G1-4
Actions to address breaches of Standards of anti-corruption and anti-bribery

Indicator number 16 Table #3 of Annex 1

G1-4