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.
CSRD
1. Data Points Derived from Other EU Legislation
Provide a list of specific data points in the sustainability statement that are derived from other EU legislation (e.g., EU Taxonomy, SFDR, Corporate Governance regulations).
Indicate the exact location of these data points within the sustainability statement (e.g., section, page number, or table reference).
Ensure consistency with legal reporting requirements and cross-referencing where applicable.
2. ESRS Disclosure Requirements Based on Materiality Assessment
List all ESRS Disclosure Requirements that the company has complied with based on the materiality assessment.
Clearly distinguish:
Mandatory ESRS disclosures that apply regardless of materiality (e.g., general disclosures under ESRS 2).
Topical ESRS disclosures included due to their material relevance to the company (e.g., ESRS E1 for climate risks, ESRS S1 for workforce impacts).
If certain ESRS disclosures are not included, briefly justify why they were deemed not material.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#720
Also in
IRO-2 - Disclosure requirements in ESRS covered by the undertaking’s sustainability statement
- 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.