If incorporating information by reference, provide a list of the ESRS disclosure requirements or specific datapoints referenced.
CSRD
If you incorporate information by reference (as per ESRS 1, section 9.1), provide a clear and structured list of:
ESRS Disclosure Requirements or Specific Data Points Referenced:
Identify the exact disclosure requirements (e.g., ESRS E1-6 on GHG emissions) or specific datapoints that are referenced instead of being directly disclosed.
Source of the Referenced Information:
Indicate where the referenced information can be found (e.g., annual report, separate sustainability report, website, regulatory filings).
Ensure accessibility by providing clear document names, sections, page numbers, or hyperlinks where applicable.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#581