If the sustainability statement includes information from other legislation or reporting standards beyond ESRS, disclose this and specify any partial application with precise references.
CSRD
Legislation and Reporting Standards Used:
Specify any other legislation, sustainability reporting standards, or frameworks that were used as a basis for the sustainability statement (e.g., GRI, SASB, TCFD, ISSB, EU Taxonomy, national regulations).
Reference to Applied Standards/Frameworks:
Clearly indicate the specific paragraphs, principles, or sections of the applied standards or frameworks that guided the disclosure (e.g., GRI 305-1 for Scope 1 emissions, TCFD recommendations on climate-related financial risks).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#580
Also in
BP-2 - Disclosures in relation to specific circumstances
- 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 incorporating information by reference, provide a list of the ESRS disclosure requirements or specific datapoints referenced.