CSRD
Corporate Sustainability Reporting Directive datapoints
The Corporate Sustainability Reporting Directive replaced the NFRD and pulled thousands of European companies into mandatory sustainability reporting, against the ESRS standards. For a fund, the question is rarely whether the CSRD applies to the fund — it is which portfolio companies fall into which wave, and what they have to be able to produce by then.
This dataset is the ESRS datapoints structured for collection rather than for reading the standard: what to ask a company, not what the regulation says.
Question index
ESRS 2 General Disclosures
- Has the company deviated from the standard medium- or long-term time horizons defined by ESRS 1? If so, specify your definitions and the reasons for applying them.
- If metrics include upstream and/or downstream value chain data estimated using indirect sources (e.g., sector averages or proxies), identify the metrics, describe the preparation basis, accuracy level, and any planned improvements.
- Identify any disclosed quantitative metrics or monetary amounts subject to high measurement uncertainty, specifying the sources of uncertainty and the assumptions, approximations, or judgments applied.
- If disclosing forward-looking information, indicate whether it is considered uncertain.
- If sustainability information preparation or presentation has changed from previous reporting periods, explain the changes, their reasons, disclose revised comparative figures (if possible), and indicate differences from prior figures.
- If material prior period errors are identified, disclose the nature of the error, corrections made (if practicable), or explain why correction is not possible.
- If the sustainability statement includes information from other legislation or reporting standards beyond ESRS, disclose this and specify any partial application with precise references.
- If incorporating information by reference, provide a list of the ESRS disclosure requirements or specific datapoints referenced.
- Provide the number of executive in the administrative, management, and supervisory bodies.
- Provide the number of non-executive members in the administrative, management, and supervisory bodies.
- Provide details on employee and worker representation, as well as members' experience relevant to the company's sectors, products, and geographic locations.
- Provide the percentage of administrative, management, and supervisory body members by gender and other relevant diversity aspects.
- Provide the board's gender diversity ratio as the average ratio of female to male board members.
- Percentage of independent board members
- Describe the roles and responsibilities of administrative, management, and supervisory bodies regarding impacts, risks, and opportunities, including oversight structure, delegation, reporting lines, and target-setting processes.
- Describe how administrative, management, and supervisory bodies ensure they have or develop the necessary sustainability expertise, including access to experts or training, and its relevance to material impacts, risks, and opportunities.
- Describe the significant groups of products and/or services offered, as well as the key markets and/or customer groups served.
- Provide the total number of employees (headcount).
- Provide number of employees at the reporting date (headcount).
- Provide a description of any products and services that are banned in certain markets.
- Provide the total revenue as reported in the financial statements.
- Provide the breakdown of revenue by significant ESRS sectors.
- If the company has used an EU Member State exemption to omit revenue breakdown by ESRS sector, disclose the list of significant ESRS sectors for the company.
- Specify if the company is active in the fossil fuel sector (coal, oil, and gas) and provide the associated revenue breakdown.
- Provide revenue generated from activities in the fossil fuel sector (coal, oil, and gas).
- Provide the revenue derived from coal-related activities.
- Provide the revenue derived from oil-related activities.
- Provide the revenue derived from gas-related activities.
- Provide the revenue from Taxonomy-aligned economic activities related to fossil gas.
- Specify if the company is active in chemicals production.
- Provide the revenue generated from chemicals production.
- Specify if the company is active in controversial weapons production or trade.
- Provide the revenue generated from controversial weapons.
- Describe the company’s business model and value chain, including key inputs, outputs, expected benefits, and the main upstream and downstream actors (suppliers, customers, distribution channels, end-users).
- Provide the revenue generated from the cultivation and production of tobacco.
- What are the sustainability goals related to significant products, services, customer categories, geographical areas, and stakeholder relationships, and how do the current products, services, markets, and customer groups align with these goals? What key elements of the strategy impact sustainability matters? What are the company’s ESRS sectors and its business model, including inputs, outputs, outcomes, and its position in the value chain?
- Describe the company’s material impacts, risks, and opportunities, their effects on the business model and strategy, financial implications, resilience, expected changes over time, and whether disclosures follow ESRS or entity-specific requirements.
- If disclosing material impacts, risks, and opportunities within topical ESRS sections, ensure a statement summarizing them is also presented under this chapter of ESRS 2.
- Provide a list of the Disclosure Requirements covered in the sustainability statement, including page numbers or paragraph references, and a table indicating the location of EU-mandated datapoints, specifying “Not material” where applicable.
- If climate change is deemed not material and ESRS E1 disclosures are omitted, provide a detailed explanation of the materiality assessment conclusions, including a forward-looking analysis of conditions that may make climate change material in the future.
- If a topic other than climate change is deemed not material and its corresponding ESRS disclosures are omitted, a brief explanation of the materiality assessment conclusions may be provided.
- Explain how the company determined the material information to disclose regarding assessed material impacts, risks, and opportunities, including the use of thresholds and application of ESRS 1 section 3.2 criteria.
ESRS E1 Climate Change
- Are climate-related considerations included in the remuneration of administrative, management, and supervisory bodies, and if so, how?
- What percentage of recognised remuneration is linked to climate-related considerations?
- What climate-related considerations are factored into the remuneration of administrative, management, and supervisory bodies?
- How are the company’s targets compatible with limiting global warming to 1.5°C in line with the Paris Agreement? What are the key decarbonization levers and actions, and what significant operational or capital expenditures are needed to implement the action plan?
- What financial resources (OpEx) are allocated to the action plan?
- What financial resources (CapEx) are allocated to the action plan?
- What potential locked-in GHG emissions exist from key assets and products, and how might they jeopardize GHG reduction targets and drive transition risk? Are there any objectives or plans (CapEx, CapEx plans, OpEx) to align economic activities (revenues, CapEx, OpEx) with the criteria established in Commission Delegated Regulation 2021/2139?
- What is the amount of significant CapEx allocated to coal-related economic activities?
- What is the amount of significant CapEx allocated to oil-related economic activities?
- What is the amount of significant CapEx allocated to gas-related economic activities?
- Is the company excluded from EU Paris-aligned Benchmarks? How is the transition plan embedded in and aligned with the overall business strategy and financial planning? Is the transition plan approved by administrative, management, and supervisory bodies, and what progress has been made in its implementation?
- If no transition plan is in place, when will one be adopted?
- For each material climate-related risk, is it considered a physical risk or a transition risk?
- How resilient is the company’s strategy and business model to climate change, including the scope, methodology, timing, and results of resilience and scenario analysis?
- How resilient is the company’s strategy and business model to climate change, including the scope, methodology, timing, and results of resilience and scenario analysis?
- How does the company identify and assess climate-related impacts, risks, and opportunities, including GHG emissions, physical risks, and transition risks or opportunities in its operations and value chain?
- How has climate-related scenario analysis, including multiple scenarios, been used to identify and assess physical and transition risks and opportunities over short, medium, and long-term horizons?
- What actions and resources are allocated for climate change mitigation and adaptation, in line with ESRS 2 MDR-A principles?
- What key actions has the company taken and planned for climate change mitigation, including the use of decarbonization levers and nature-based solutions?
- What are the company’s achieved GHG emission reductions?
- What are the company’s expected GHG emission reductions?
- How does the ability to implement actions depend on available resources, and how are significant CapEx and OpEx tied to financial statements, key performance indicators, and CapEx plans under Commission Delegated Regulation (EU) 2021/2178?
- What information is provided to track the effectiveness of climate change mitigation and adaptation policies and actions through targets, as required by ESRS 2 MDR-T?
- Has the company set GHG emissions reduction targets or other targets related to renewable energy, energy efficiency, adaptation, and risk mitigation?
- What are the baseline year, targets, GHG types, Scope 3 categories, decarbonisation levers, and entity-specific denominators used for intensity values?
- What is the absolute value of total greenhouse gas emissions reduction?
- What percentage of total greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of total greenhouse gas emissions reduction?
- What is the absolute value of Scope 1 greenhouse gas emissions reduction?
- What percentage of Scope 1 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of Scope 1 greenhouse gas emissions reduction?
- What is the absolute value of location-based Scope 2 greenhouse gas emissions reduction?
- What percentage of location-based Scope 2 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of location-based Scope 2 greenhouse gas emissions reduction?
- What is the absolute value of market-based Scope 2 greenhouse gas emissions reduction?
- What percentage of market-based Scope 2 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of market-based Scope 2 greenhouse gas emissions reduction?
- What is the absolute value of Scope 3 greenhouse gas emissions reduction?
- What percentage of Scope 3 greenhouse gas emissions reduction has been achieved (relative to the emissions of the base year)?
- What is the intensity value of Scope 3 greenhouse gas emissions reduction?
- How has consistency been ensured between GHG reduction targets and inventory boundaries? What progress was made prior to the current baseline year? How was the baseline value established to be representative? How does a new baseline impact the target and progress tracking? Is the GHG reduction target science-based and aligned with limiting global warming to 1.5°C? What decarbonization levers are expected, and how were climate scenarios considered in their determination?
- What is the total energy consumption related to the company’s own operations?
- What is the total energy consumption from fossil sources?
- What is the total energy consumption from nuclear sources?
- What percentage of total energy consumption comes from nuclear sources?
- What is the total energy consumption from renewable sources?
- What is the fuel consumption from renewable sources?
- What is the consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources?
- What is the consumption of self-generated non-fuel renewable energy?
- What percentage of total energy consumption comes from renewable sources?
ESRS E2 Pollution
- 4o mini
- How do the company’s targets relate to the prevention and control of the following types of pollution: (a) air pollutants and their respective specific loads, (b) emissions to water and their respective specific loads, (c) pollution to soil and its respective specific loads, (d) substances of concern and substances of very high concern?
- When setting pollution-related targets, did the company consider ecological thresholds (e.g., biosphere integrity, stratospheric ozone depletion, atmospheric aerosol loading, soil depletion, ocean acidification) and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and, if so, how they were determined, (c) how responsibility for respecting the identified ecological thresholds is allocated within the company?
- Are the targets set by the company related to pollution mandatory (required by legislation) or voluntary? Please specify.
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to air, water, and soil, excluding greenhouse gas emissions, which are disclosed in accordance with ESRS E1 Climate Change? Please specify the emissions at site level, by type of source, by sector, and by geographical area
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to air excluding greenhouse gas emissions, which are disclosed in accordance with ESRS E1 Climate Change?
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to water?
- What is the amount of each pollutant listed in Annex II of Regulation (EC) No 166/2006 (European Pollutant Release and Transfer Register - E-PRTR Regulation) emitted to soil?
- What is the amount of microplastics generated and used by the company?
- What is the amount of microplastics generated by the company?
- What is the amount of microplastics used by the company?
- What are the consolidated amounts of pollutants emitted to air, water, and soil, including emissions from facilities over which the company has financial or operational control, and only from facilities where the applicable threshold value specified in Annex II of Regulation (EC) No 166/2006 is exceeded?
- How does the company contextualize its pollution-related disclosures? Please describe: (a) the changes in pollution over time, (b) the measurement methodologies used, and (c) the processes for collecting data for pollution-related accounting and reporting, including the type of data needed and the sources of this information?
- If the company uses a methodology inferior to direct measurement to quantify emissions, what are the reasons for choosing this methodology? If estimates are used, please specify the standard, sectoral study, or sources that form the basis of these estimates, along with the degree of uncertainty and the range of estimates reflecting the measurement uncertainty.
- What is the total amount of substances of concern that are generated or used during production or that are procured? Please provide a breakdown by the main hazard classes of substances of concern.
- What is the total amount of substances of concern that are generated or used during production or that are procured?
- What is the total amount of substances of concern that leave the company’s facilities as emissions, as products, or as part of products or services?
- What is the amount of substances of concern that leave the company’s facilities as emissions, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of concern that leave the company’s facilities as products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of concern that leave the company’s facilities as part of products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of concern that leave the company’s facilities as services, and how is this broken down by the main hazard classes of substances of concern?
- What is the total amount of substances of very high concern that are generated or used during production or that are procured, and how is this broken down by the main hazard classes of substances of concern?
- What is the total amount of substances of very high concern that leave the company’s facilities as emissions, as products, or as part of products or services, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as emissions, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as part of products, and how is this broken down by the main hazard classes of substances of concern?
- What is the amount of substances of very high concern that leave the company’s facilities as services, and how is this broken down by the main hazard classes of substances of concern?
- What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, and if applicable, whether the effects are presented as a single amount or a range?
- What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, or qualitative information if quantification is not feasible without undue cost or effort; (b) a description of the effects considered, the impacts they are related to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify these anticipated financial effects, including the sources of these assumptions and the level of uncertainty associated with them?
- What percentage of net revenue is made from products and services that are or contain substances of concern?
- What percentage of net revenue is made from products and services that are or contain substances of very high concern?
- What operating expenditures (OpEx) were incurred in conjunction with major incidents and deposits related to pollution?
- What capital expenditures (CapEx) were incurred in conjunction with major incidents and deposits related to pollution?
- What provisions for environmental protection and remediation costs were made related to pollution, such as for rehabilitating contaminated sites or removing environmental contamination?
- What relevant contextual information can the company provide regarding material incidents and deposits where pollution had negative impacts on the environment, and/or is expected to have negative effects on the company’s financial cash flows, financial position, and financial performance? Please describe these impacts for short-, medium-, and long-term time horizons.
ESRS E3 Water and Marine Resources
- What policies does the company have in place to manage its material impacts, risks, and opportunities related to water and marine resources, in accordance with ESRS 2 MDR-P on policies adopted to manage material sustainability matters?
- How do the company’s policies address the following water and marine resources-related matters: (a) water management, including: i. the use and sourcing of water and marine resources in its own operations, ii. water treatment for more sustainable water sourcing, iii. the prevention and abatement of water pollution from its activities; (b) product and service design aimed at addressing water-related issues and preserving marine resources; and (c) commitment to reduce material water consumption in water-risk areas, both in its own operations and along the upstream and downstream value chain?
- How do the company’s policies address the following water and marine resources-related matters: (a) water management, including: i. the use and sourcing of water and marine resources in its own operations, ii. water treatment for more sustainable water sourcing, iii. the prevention and abatement of water pollution from its activities; (b) product and service design aimed at addressing water-related issues and preserving marine resources; and (c) commitment to reduce material water consumption in water-risk areas, both in its own operations and along the upstream and downstream value chain?
- How does the company describe the actions and resources allocated to manage water and marine resources, in accordance with the principles defined in ESRS 2 MDR-A on actions and resources related to material sustainability matters? Additionally, to which layer of the mitigation hierarchy (avoidance, minimisation, restoration, or compensation) do these actions apply?
- How does the company allocate resources to manage water and marine resources, including: (a) avoiding the use of water and marine resources, (b) reducing the use of water and marine resources through efficiency measures, (c) reclaiming and reusing water, or (d) restoring and regenerating aquatic ecosystems and water bodies?
- What actions and resources has the company allocated in relation to areas at water risk, including areas of high-water stress?
- How does the company track the effectiveness of its policies and actions related to water and marine resources through defined targets, in accordance with the requirements set out in ESRS 2 MDR-T?
- How do the company’s targets relate to the following areas: (a) the management of material impacts, risks, and opportunities related to areas at water risk, including improvement of water quality, (b) the responsible management of marine resources, including the nature and quantity of marine resources-related commodities (such as gravels, deep-sea minerals, seafood) used by the company, (c) the reduction of water consumption, and how are these targets connected to areas at water risk, including areas of high water stress?
- When setting targets related to water and marine resources, did the company consider ecological thresholds and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and, if so, how they were determined, (c) how responsibility for respecting the identified ecological thresholds is allocated within the company?
- Are the targets set by the company related to water and marine resources mandatory (required by legislation) or voluntary? Please specify.
- What is the total water consumption in cubic meters (m3) for the company’s own operations?
- What is the total water consumption in cubic meters (m3) in areas at water risk, including areas of high-water stress?
- What is the total amount of water recycled and reused in cubic meters (m3) by the company?
- What is the total amount of water stored, measured in cubic meters (m3)?
- What are the changes in storage, measured in cubic meters (m3)?
- What contextual information is necessary to understand the total water consumption, recycling, reuse, and storage, including information on the water basins’ quality and quantity, the standards, methodologies, and assumptions used and whether the data is calculated, estimated, modelled, or sourced from direct measurements ?
- What is the share of the water data obtained from direct measurement, sampling and extrapolation, or best estimates?
- What is the company’s water intensity, defined as total water consumption in cubic meters (m3) per million EUR of net revenue?
- What are the anticipated financial effects related to water and marine resources risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, and if applicable, whether the effects are presented as a single amount or a range
- What are the anticipated financial effects related to water and marine resources risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, or qualitative information if quantification is not possible without undue cost or effort ; (b) a description of the effects considered, the impacts and dependencies they relate to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify the anticipated financial effects, including the sources of these assumptions and the level of uncertainty associated with them?
ESRS E4 Biodiversity and Ecosystems
- "How resilient is the company's strategy and business model to biodiversity and ecosystem-related physical, transition, and systemic risks? Please include the following information: (a) the assessment of resilience to these risks, (b) the scope of the analysis for the company’s own operations and its upstream and downstream value chain, (c) the key assumptions made, (d) the time horizons used, (e) the results of the resilience analysis, (f) the involvement of stakeholders, including, where appropriate, holders of indigenous and local knowledge."
- If the company has disclosed information related to biodiversity and ecosystems resilience as part of the information required under ESRS 2 SBM-3, can it refer to or incorporate that information here?
- Has the company disclosed its transition plan to improve and align its business model and strategy with the Kunming-Montreal Global Biodiversity Framework, the EU Biodiversity Strategy for 2030, and the planetary boundaries related to biosphere integrity and land system change? If so, please describe the plan and its objectives.
- How does the company identify and assess material impacts, risks, dependencies, and opportunities related to biodiversity and ecosystems? Please include: (a) the identification and assessment of actual and potential impacts on biodiversity and ecosystems at company sites and in the upstream and downstream value chain, including the assessment criteria applied; (b) the identification and assessment of dependencies on biodiversity and ecosystems and their services, including any disrupted or likely disrupted ecosystem services; (c) the identification and assessment of transition and physical risks and opportunities related to biodiversity and ecosystems, with the criteria applied; (d) the consideration of systemic risks; (e) whether and how the company consulted with affected communities on sustainability assessments of shared biological resources and ecosystems, including: i. identifying specific sites or raw material production/sourcing likely to negatively impact biodiversity and ecosystems, ii. how affected communities were involved in the materiality assessment, iii. how the company plans to avoid or minimise negative impacts on ecosystem services, and if unavoidable, how it intends to implement mitigation measures to maintain the value and functionality of priority services?
- Has the company used biodiversity and ecosystems scenario analysis to identify and assess material risks and opportunities over short-, medium-, and long-term time horizons? If so, please describe: (a) why the selected scenarios were chosen, (b) how the scenarios are updated according to evolving conditions and emerging trends, (c) whether the scenarios are informed by expectations published by authoritative intergovernmental bodies, such as the Convention for Biological Diversity, and by scientific consensus, such as that expressed by the Intergovernmental Science-policy Platform on Biodiversity and Ecosystem Services (IPBES)?
- Does the company have sites located in or near biodiversity-sensitive areas, and do activities at these sites negatively affect these areas by causing the deterioration of natural habitats, species habitats, or disturbance to protected species? Additionally, has the company concluded that it is necessary to implement biodiversity mitigation measures, such as those identified in EU directives or international standards like the IFC Performance Standard 6?
- What policies does the company have in place to manage its material impacts, risks, dependencies, and opportunities related to biodiversity and ecosystems, in accordance with ESRS 2 MDR-P on policies adopted to manage material sustainability matters?
- How do the company’s biodiversity and ecosystems-related policies address the following: (a) the matters specified in ESRS E4 AR 4, (b) material biodiversity and ecosystems-related impacts, (c) material dependencies, physical and transition risks, and opportunities, (d) traceability of products, components, and raw materials with material impacts on biodiversity and ecosystems along the value chain, (e) production, sourcing, or consumption from ecosystems managed to maintain or enhance biodiversity, as demonstrated by regular monitoring and reporting of biodiversity status, gains, or losses, (f) the social consequences of biodiversity and ecosystems-related impacts?
- Has the company adopted policies related to biodiversity and ecosystems, including: (a) a biodiversity and ecosystem protection policy covering operational sites in or near biodiversity-sensitive areas, (b) sustainable land or agricultural practices or policies, (c) sustainable oceans or seas practices or policies, (d) policies to address deforestation?
- How does the company describe the key actions and resources allocated to manage biodiversity and ecosystems, in accordance with the mandatory content defined in ESRS 2 MDR-A on actions and resources related to material sustainability matters?
- How has the company applied the mitigation hierarchy in its biodiversity and ecosystems-related actions (avoidance, minimisation, restoration/rehabilitation, and compensation or offsets)? Additionally, if biodiversity offsets are used, please provide the following details: (a) the aim of the offset and the key performance indicators used, (c) a description of the offsets, including the area, type, quality criteria applied, and standards they comply with. Finally, has the company incorporated local and indigenous knowledge and nature-based solutions into its biodiversity and ecosystems-related actions?
- If biodiversity offsets are used, please provide the following details: (b) the financing effects (direct and indirect costs) of biodiversity offsets in monetary terms,
- How does the company track the effectiveness of its biodiversity and ecosystems-related policies and actions through defined targets, in accordance with the mandatory content defined in ESRS 2 MDR-T?
- When setting biodiversity and ecosystems-related targets, did the company apply ecological thresholds and allocations of impacts? If so, please provide the following details: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and how they were determined, (c) how responsibility for respecting identified ecological thresholds is allocated within the company; Additionally, are the targets informed by or aligned with the Kunming-Montreal Global Biodiversity Framework, the EU Biodiversity Strategy for 2030, or other relevant national policies and legislation? Please also describe: (d) how the targets relate to the biodiversity and ecosystem impacts, dependencies, risks, and opportunities identified by the company in relation to its operations and value chain, (e) the geographical scope of the targets (if relevant), (f) whether biodiversity offsets were used in setting the targets, and (g) to which layers of the mitigation hierarchy (avoidance, minimisation, restoration/rehabilitation, compensation/offsets) the targets apply?
- If the company has identified sites located in or near biodiversity-sensitive areas that it is negatively affecting, what is the number of these sites that are owned, leased, or managed by the company?
- If the company has identified sites located in or near biodiversity-sensitive areas that it is negatively affecting, what is the area (in hectares) of these sites that are owned, leased, or managed by the company?
- If the company has identified material impacts related to land-use change or the extent and condition of ecosystems, has it disclosed its land-use based on a Life Cycle Assessment?
- For the datapoints specified in paragraphs 38 to 41, has the company considered its own operations in the disclosures
- If the company has concluded that it directly contributes to land-use change, freshwater-use change, and/or sea-use change, what relevant metrics has it reported? Please include metrics that measure: (a) the conversion over time (e.g., 1 or 5 years) of land cover (e.g., deforestation or mining), (b) changes in the management of the ecosystem over time (e.g., agricultural intensification, better management practices, or forestry harvesting), (c) changes in the spatial configuration of the landscape (e.g., habitat fragmentation or changes in ecosystem connectivity), (d) changes in ecosystem structural connectivity (e.g., habitat permeability and arrangements of habitat patches), and (e) changes in functional connectivity (e.g., how genes or individuals move through land, freshwater, and seascapes)?
- If the company has concluded that it directly contributes to the introduction of invasive alien species, whether accidental or voluntary, what metrics does it use to manage the pathways of introduction and spread, and how does it address the risks posed by these species?
- If the company has identified material impacts related to the state of species, what relevant metrics does it report? Please include: (a) any references to relevant disclosure requirements in ESRS E1, ESRS E2, ESRS E3, and ESRS E5; (b) metrics related to population size, range within specific ecosystems, and extinction risk, to provide insight into species' health and resilience; (c) metrics that measure changes in the number of individuals of a species within a specific area; (d) metrics on species at extinction risk, including: i. the threat status of species and how company activities or pressures may affect that status, or ii. changes in relevant habitat for a threatened species as a proxy for the company’s impact on the local population’s extinction risk?
- If the company has identified material impacts related to ecosystems, what relevant metrics does it disclose? Please include: (a) metrics measuring the area coverage of a particular ecosystem (e.g., habitat cover), without considering the quality of the area; (b) metrics measuring the condition of ecosystems, including: i. quality relative to a pre-determined reference state, ii. metrics that measure multiple species within an ecosystem, such as species richness and abundance indicators compared to the reference state and the targeted state outlined in the Kunming-Montreal Global Biodiversity Framework, or iii. metrics reflecting structural components of ecosystem condition, such as habitat connectivity (i.e., how linked habitats are to each other)?
- What are the anticipated financial effects related to biodiversity and ecosystem risks and opportunities? Please include: (a) a quantification of these financial effects in monetary terms, and if applicable, whether the effects are presented as a single amount or a range;
- What are the anticipated financial effects related to biodiversity and ecosystem risks and opportunities? Please include: (a) a quantification of these financial effects in qualitative information if quantification is not feasible without undue cost or effort; (b) a description of the effects considered, the impacts and dependencies they relate to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify these financial effects, including the sources of these assumptions and the level of uncertainty associated with them?
ESRS E5 Resource Use and Circular Economy
- What policies does the company have in place to manage its material impacts, risks, and opportunities related to resource use and circular economy, in accordance with ESRS 2 MDR-P on policies adopted to manage material sustainability matters?
- Do the company's policies address transitioning away from the use of virgin resources, including any relative increases in the use of secondary (recycled) resources? If so, how?" Additionally, do the company's policies address the sustainable sourcing and use of renewable resources? If so, how?
- Do the company's policies address material impacts, risks, and opportunities both in its own operations and along its upstream and downstream value chain? If so, how?
- How does the company describe the actions and resources allocated to manage resource use and circular economy-related matters, in accordance with the principles defined in ESRS 2 MDR-A on actions and resources related to material sustainability matters?
- How does the company address resource use and circular economy practices, including improving resource efficiency (especially in critical raw materials and rare earths), promoting secondary raw materials (recyclates), applying circular design for product durability and optimisation, implementing circular business practices (value retention, maximisation, end-of-life actions, and systems efficiency), preventing waste generation in its value chain, and optimising waste management in line with the waste hierarchy?
- How does the company track the effectiveness of its policies and actions related to resource use and circular economy through defined targets, in accordance with the requirements set out in ESRS 2 MDR-T?
- How do the company’s targets related to resource inflows and outflows, including waste, products, and materials, address the following areas: (a) increase in circular product design (e.g., durability, dismantling, reparability, recyclability); (b) increase in the rate of circular material use; (c) minimisation of primary raw material use; (d) sustainable sourcing and use of renewable resources (in line with the cascading principle); (e) waste management, including preparation for proper treatment; and (f) other matters related to resource use or circular economy?
- To which layer of the waste hierarchy do the company’s targets related to resource use and circular economy specifically apply?
- When setting targets related to resource use and circular economy, did the company consider ecological thresholds and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them; (b) whether the thresholds are entity-specific and, if so, how they were determined?
- Are the targets set by the company related to resource use and circular economy mandatory (required by legislation) or voluntary? Please specify.
- What are the resource inflows, including materials (such as critical raw materials and rare earths), products (including packaging), water, and property, plant, and equipment used in the company's operations and its upstream value chain?
- What is the total weight (in tonnes or kilograms) of products and technical and biological materials used to manufacture the company’s products and services during the reporting period?
- What percentage of biological materials (and biofuels used for non-energy purposes) used in the company’s products and services (including packaging) is sustainably sourced, and what certification schemes were applied, including the cascading principle?
- What is the weight (in absolute value) of secondary reused or recycled components, secondary intermediary products, and secondary materials used to manufacture the company’s products and services (including packaging)?