| A | B | C | D | E | F | |
|---|---|---|---|---|---|---|
1 | DR | Datapoint ID | Datapoint description | Rel. AR | Data type (controlled) | Conditional / alternative |
2 | BP-1 | BP-1 para 4(a) | Disclose whether the sustainability statement has been prepared on a consolidated or individual ba... | AR 1 | Narrative | |
3 | BP-1 | BP-1 para 4(b) | Disclose the extent to which the sustainability statement covers the upstream and downstream val... | Narrative | ||
4 | BP-1 | BP-1 para 5 | State that the sustainability statement has been prepared in accordance with ESRS applicable at .... | Narrative | ||
5 | BP-1 | BP-1 para 6 | Disclose any relief, option or other specific provision from ESRS 1 that the undertaking applies, to... | AR 2 | Narrative | If reliefs or options are applied |
6 | BP-1 | ESRS 2 para 6(a) | Disclose relief for acquisitions and disposals. | Narrative | ||
7 | BP-1 | ESRS 2 para 6(b) | Disclose any deviation from pre-defined time horizons. | Narrative | ||
8 | BP-1 | ESRS 2 para 6(c) | Disclose changes in preparation or presentation of sustainability information. | Narrative | ||
9 | BP-1 | ESRS 2 para 6(d) | Disclose adjustments to comparative information. | Narrative | ||
10 | BP-1 | ESRS 2 para 6(e) | Disclose application of material judgement and information subject to significant uncertainties. | Narrative | ||
11 | BP-1 | ESRS 2 para 6(f) | Disclose any omission of required information if applicable law or regulations prohibit the disclosu... | Narrative | ||
12 | BP-1 | ESRS 2 para 6(g) | Disclose relief to exclude from the calculation of a metric activities that are not significant driv... | Narrative | ||
13 | BP-1 | ESRS 2 para 6(h) | Disclose relief to report a partial reporting boundary for a metric due to lack of reliable data. | Narrative | ||
14 | BP-1 | ESRS 2 para 6(i) | Disclose relief to exclude joint operations from environmental metrics. | Narrative | ||
15 | BP-1 | ESRS 2 para 6(j) | Disclose any significant limitations affecting the reported information under the undue cost or eff... | Narrative | ||
16 | BP-1 | ESRS 2 para 6(k) | Update disclosures for events after the end of the reporting period. | Narrative | ||
17 | BP-1 | ESRS 2 para 6(l) | Report errors in prior periods. | Narrative | ||
18 | BP-2 | BP-2 para 8 | Disclose whether topics omitted under phase-in provisions have nevertheless been assessed as ... | Narrative | If phase-in provisions are applied | |
19 | BP-2 | BP-2 para 9(a) | Disclose which topics or sub-topics are assessed as material and how the business model and stra... | AR 3 | Narrative | If topics are material and phase-in is applied |
20 | BP-2 | BP-2 para 9(b) | Briefly describe time-bound targets, progress and scientific basis for biodiversity targets related ... | AR 3 | Narrative | If applicable |
21 | BP-2 | BP-2 para 9(c) | Briefly describe policies related to phased-in topics. | AR 3 | Narrative | If applicable |
22 | BP-2 | BP-2 para 9(d) | Briefly describe actions taken to address actual or potential negative impacts related to phased-in ... | AR 3 | Narrative | If applicable |
23 | BP-2 | BP-2 para 9(e) | Disclose metrics relevant to phased-in topics. | AR 3 | Quantitative | If applicable |
24 | BP-2 | BP-2 para 10 | Disclose the fact that information has been omitted due to other phase-in provisions. | AR 4 | Narrative | If phase-in provisions are applied |
25 | GOV-1 | GOV-1 para 12(a) | Disclose the percentage of independent board members, representation of workers and gender ... | AR 5 | Quantitative | |
26 | GOV-1 | GOV-1 para 12(b) | Explain how governing bodies determine whether appropriate sustainability skills and expertise ar... | AR 6 | Narrative | |
27 | GOV-1 | GOV-1 para 12(c) | Disclose identity and responsibilities of bodies or individuals responsible for managing or oversee... | AR 7 | Narrative | |
28 | GOV-1 | GOV-1 para 12(d) | Explain how governing bodies oversee target-setting and monitor progress. | Narrative | ||
29 | GOV-1 | GOV-1 para 12(e) | Explain how governing bodies consider material impacts, risks and opportunities in strategy, maj... | AR 8 | Narrative | |
30 | GOV-2 | GOV-2 para 14(a) | Describe key characteristics of sustainability-linked incentive schemes for governing bodies. | Narrative | If such schemes exist | |
31 | GOV-2 | GOV-2 para 14(b) | Disclose sustainability-related targets or metrics used in incentive schemes. | Narrative | If applicable | |
32 | GOV-2 | GOV-2 para 14(c) | Disclose proportion of variable remuneration dependent on sustainability-related targets or metrics. | Percentage | If applicable | |
33 | GOV-3 | GOV-3 para 16 | Explain where the main steps of the due diligence process are disclosed within the sustainability ... | AR 9 | Narrative | |
34 | GOV-4 | GOV-4 para 18 | Disclose the scope and main features of risk management and internal control processes over su... | AR 10 | Narrative | |
35 | SBM-1 | SBM-1 para 20(a) | Describe the business model, upstream and downstream value chain and position in the value ch... | Narrative | ||
36 | SBM-1 | SBM-1 para 20(b)(i) | Describe significant products, services, markets or customer groups and their relevance. | Narrative | ||
37 | SBM-1 | SBM-1 para 20(b)(ii) | Disclose banned products or services where applicable. | Narrative | If applicable | |
38 | SBM-1 | SBM-1 para 20(c) | Disclose significant sectors and activities connected to material impacts, risks and opportunities. | AR 11–13 | Narrative | |
39 | SBM-1 | SBM-1 para 20(d) | Disclose involvement in fossil fuels, chemicals, controversial weapons or tobacco activities, with related r.... | AR 14 | Narrative | If applicable |
40 | SBM-2 | SBM-2 para 22(a) | Provide a summarised description of stakeholder engagement and key stakeholders engaged. | Narrative | ||
41 | SBM-2 | SBM-2 para 22(b) | Describe the undertaking’s understanding of key stakeholders’ interests and views. | Narrative |
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