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
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 the sustainability statement includes information from other legislation or reporting standards beyond ESRS, disclose this and specify any partial application with precise references.