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Datapoints – Europäische Union

Alle Einträge dieser Kategorie, alphabetisch sortiert.

1. Ability to implement a key action depends on specific preconditions
2. Ability to implement action or action plan depends on specific preconditions
3. Absolute combined GHG emission reduction target
4. Absolute gross location-based scope 2 GHG emissions generated during the reporting period
5. Absolute gross market-based scope 2 GHG emissions generated during the reporting period
6. Absolute gross scope 1 GHG emissions generated during the reporting period
7. Absolute or relative target
8. Absolute significant gross scope 3 GHG emissions generated during the reporting period
9. Absolute value of a scope 1 GHG emission reduction target
10. Absolute value of a scope 2 GHG emission reduction target (location-based)
11. Absolute value of a scope 2 GHG emission reduction target (market-based)
12. Absolute value of a scope 3 GHG emission reduction target
13. Absolute value of location-based Scope 2 Greenhouse gas emissions reduction
14. Absolute value of market-based Scope 2 Greenhouse gas emissions reduction
15. Absolute value of Scope 1 Greenhouse gas emissions reduction
16. Absolute value of Scope 3 Greenhouse gas emissions reduction
17. Absolute value of total Greenhouse gas emissions reduction
18. Accessibility of third party mechanisms for affected communities
19. Accessibility of third party mechanisms for consumers and end-users
20. Accessibility of third party mechanisms for own workforce
21. Accessibility of third party mechanisms for value chain workers
22. Achieved GHG emission reductions
23. Action covers actions taken to prevent waste generation in upstream and downstream value chain
24. Action covers application of circular business practices
25. Action covers application of circular design and (or) higher rates of either Reuse, Repair, Refurbishing, Remanufacture, Repurposing or Recycling
26. Action covers higher levels of resource efficiency in use of technical and biological materials and (or) water
27. Action covers higher rates of use of secondary raw materials (recyclates)
28. Action covers optimisation of waste management in line with waste hierarchy
29. Action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices
30. Action plan has been identified at site level
31. Action relates to areas at water risk
32. Action relates to areas of high-water stress
33. Action to provide and (or) enable remedy in relation to actual material impact on own workforce / value chain workers / affected communities / consumers and end-users has been taken
34. Actions and resources are related to areas with water stress
35. Actions and resources in relation to climate change mitigation and adaptation [text block]
36. Actions and resources related to affected communities [text block]
37. Actions and resources related to consumers and end-users [text block]
38. Actions and resources related to own workforce [text block]
39. Actions and resources related to water [text block]
40. Actions and resources related to workers in the value chain [text block]
41. Actions related to business conduct [text block]
42. Activities are subject to Industrial Emission Directive (IED) and relevant Best Available Techniques Reference Documents (BREFs)
43. Activities related to sites located in or near biodiversity-sensitive areas negatively affect these areas by leading to deterioration of natural habitats and habitats of species and to disturbance of species for which protected area has been designated
44. Actual and potential impacts on biodiversity and ecosystems at own site locations and (or) in upstream and downstream value chain have been identified and assessed
45. Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model
46. Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models
47. Adaptation solution type(s)
48. Adequate wages [text block]
49. Adjusting items to assets at material physical risk, in reconciliation with financial statement
50. Adjusting items to assets at material transition risk, in reconciliation with financial statement
51. Adjusting items to liabilities at material transition risk, in reconciliation with financial statement
52. Adjusting items to net revenue at material physical risk, in reconciliation with financial statement
53. Adjusting items to net revenue at material transition risk, in reconciliation with financial statement
54. Adjustment of comparative information for one or more prior periods is impracticable
55. Adjustments to physical environment to ensure health and safety for workers, customers and other visitors with disabilities have been made
56. Administrative, management and (or) supervisory bodies have approved transition plan
57. Administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, or results and effectiveness of policies, actions, metrics and targets adopted to address them
58. Administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts
59. Administrative, management and supervisory bodies or individuals have considered trade-offs associated with impacts, risks, and opportunities
60. Affected communities / consumers and end-users that may be affected are able to access channels at level of undertaking they are affected by
61. Affected communities are indigenous peoples
62. Affected communities are likely to be impacted
63. Affected social stakeholder groups that are covered by the overarching human rights policy identified
64. All employees and (or) non-employees are paid adequate wage in line with applicable benchmarks
65. All employees are entitled to family-related leave through social policy and (or) collective bargaining agreements
66. All people in own workforce / value chain workers / affected communities / consumers and end-users who could be materially impacted by undertaking are included in scope of disclosure under ESRS 2
67. All people performing work for undertaking are employees and undertaking does not have any people in its workforce who are not employees
68. Alternative
69. Amendments to strategy and (or) business model are likely to modify relationship with and views of stakeholders
70. Amount of assets from business activities aligned to climate-related opportunities
71. Amount of carbon credits outside value chain planned to be cancelled in future
72. Amount of carbon credits outside value chain that are verified against recognised quality standards and cancelled
73. Amount of fines for violation of anti-corruption and anti-bribery laws
74. Amount of fines, penalties, and compensation for damages as result of incidents and complaints
75. Amount of fines, penalties, and compensation for damages for severe human rights incidents connected to own workforce
76. Amount of fines, penalties, and compensation for damages recognised during the reporting period for incidents of discrimination and other human rights incidents
77. Amount of internal and external lobbying expenses
78. Amount of revenue from business activities aligned to climate-related opportunities
79. Amount of substances of concern that are generated or used during production or that are procured
80. Amount of substances of concern that leave facilities as emissions
81. Amount of substances of concern that leave facilities as emissions, as products, or as part of products or services
82. Amount of substances of concern that leave facilities as part of products
83. Amount of substances of concern that leave facilities as products
84. Amount of substances of concern that leave facilities as services
85. Amount of substances of very high concern that are generated or used during production or that are procured
86. Amount of substances of very high concern that leave facilities as emissions
87. Amount of substances of very high concern that leave facilities as emissions, as products, or as part of products or services
88. Amount of substances of very high concern that leave facilities as part of products
89. Amount of substances of very high concern that leave facilities as products
90. Amount of substances of very high concern that leave facilities as services
91. Amount paid for membership to lobbying associations
92. Amounts of material emissions of pollutants to air from its own operations
93. Amounts of material emissions of pollutants to soil from its own operations
94. Amounts of material emissions of pollutants to water from its own operations
95. Amounts of primary microplastics directly released into the environment
96. Amounts of primary microplastics manufactured or used in products
97. Annual remuneration ratio
98. Annual total remuneration ratio
99. Anti-corruption and anti-bribery training delivery method(s)
100. Anticipated financial effects for assets and (or) business activities at material physical risk have been assessed
101. Anticipated financial effects from material physical and transition risks and potential climate-related opportunities [text block]
102. Area covered by invasive alien species
103. Area of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting
104. Assessment includes ecosystem services that are disrupted or likely to be disrupted
105. Assessment of assets and (or) business activities considered to be at material physical risk either relies on or is part of process to determine material physical risk or to determine climate scenarios
106. Assessment of assets and (or) business activities considered to be at material transition risk either relies on or is part of process to determine material transition risks or to determine scenarios
107. Assets
108. Assets and (or) activities have been screened in order to identify actual and potential impacts, risks and opportunities in either own operations or upstream and downstream value chain
109. Assets and business activities that are incompatible with or need significant efforts to be compatible with transition to climate-neutral economy have been identified
110. Assets at acute material physical risk before considering climate change adaptation actions
111. Assets at chronic material physical risk before considering climate change adaptation actions
112. Assets at material physical risk before considering climate change adaptation actions
113. Assets at material transition risk before considering climate mitigation actions
114. At least one high-emission climate-related scenario in line with limiting global warming to 1.5°C with no or limited overshooting was used
115. At least one high-emission climate-related scenario was used for the climate-related physical risks analysis
116. At least one of undertaking sites is located in area of high-water stress and is not covered by policy
117. Availability of channel for raising concerns is not supported for people in own workforce / value chain workers / affected communities / consumers and end-users
118. Average carbon price per metric tonne of GHG emissions
119. Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated
120. Average number of training hours per employee
121. Average number of training hours per employee and (or) non-employee
122. Base year from which progress is measured
123. Baseline value against which progress is considered (absolute value)
124. Baseline value against which progress is considered (percentage)
125. Basis for determination of working conditions and terms of employment for employees not covered by collective bargaining agreements
126. Basis for preparation of sustainability statement
127. Basis for preparation of the sustainability statement [text block]
128. Biodiversity and ecosystem protection policy covering operational sites owned, leased, or managed in or near biodiversity-sensitive area has been adopted
129. Biodiversity and ecosystems scenario analysis has been used to inform identification and assessment of material risks and opportunities over short, medium and long-term time horizons
130. Biodiversity and ecosystems-related policy addresses either production, sourcing or consumption from ecosystems that are managed to maintain and (or) enhance conditions for biodiversity
131. Biodiversity and ecosystems-related policy addresses social consequences of biodiversity and (or) ecosystems-related impacts
132. Biodiversity and ecosystems-related policy relates to either material dependencies or material physical and (or) transition risks and opportunities
133. Biodiversity and ecosystems-related policy relates to material biodiversity and (or) ecosystems-related impacts
134. Biodiversity and ecosystems-related policy supports traceability of products, components and raw materials with material actual or potential impacts on biodiversity and ecosystems along value chain
135. Biodiversity component(s) of metric(s)
136. Biodiversity offsets were used in action plan
137. Biodiversity offsets were used in setting target
138. Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 1 GHG emissions
139. Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions
140. Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in upstream and downstream value chain not included in Scope 3 GHG emissions
141. Biogenic emissions of CO2 from the combustion or biodegradation of biomass, disclosed separately from scope 1 GHG emissions
142. Board's gender diversity ratio
143. Calculations of anticipated financial effects leverage on the process (e.g. scenario analysis) used to identify and assess transition risks
144. Capacity to adjust or adapt strategy and business model to climate change over the short, medium and long-term [text block]
145. CapEx amounts invested during the reporting period related to coal, oil and gas activities
146. Capital expenditures (CapEx) in conjunction with major incidents and deposits
147. Carbon credits are used separately from GHG emissions and (or) GHG emission reduction targets
148. Carbon credits outside value chain planned to be cancelled in future are based on existing contractual agreements
149. Carbon price applied for each metric tonne of greenhouse gas emission
150. Carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements
151. Carrying amount of assets at material physical risk
152. Carrying amount of assets at material physical risk before considering climate change adaptation actions
153. Carrying amount of assets at material transition risk
154. Carrying amount of liabilities at material transition risk
155. Carrying amount of real estate assets
156. Carrying amount of real estate assets for which energy consumption is based on internal estimates
157. Carrying amount of real estate assets that have been used as loan collaterals
158. Channels to raise concerns or needs allow value chain workers / affected communities / consumers and end-users to use them anonymously
159. Characteristics of non-employees in the undertaking’s own workforce [text block]
160. Characteristics of the undertaking’s employees [text block]
161. Claims and reliance on carbon credits neither hinder nor undermine GHG target achievement
162. Claims of GHG neutrality and (or) reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target
163. Classification of material climate-related risk identified (physical or transition risks)
164. Climate change mitigation actions [text block]
165. Climate-related considerations are factored into remuneration of members of administrative, management and supervisory bodies
166. Climate-related hazards have been identified either over short-, medium- and long-term time horizons
167. Collective bargaining coverage and social dialogue [text block]
168. ConditionalDatapoint
169. ConditionalityOrAlternativePresentation
170. Consolidated sustainability reporting is prepared pursuant to Article 48i of Directive 2013/34/EU
171. Consultations have been conducted
172. Consultations with affected communities on sustainability assessments of shared biological resources and (or) ecosystems have been conducted
173. Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources
174. Consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources
175. Consumption of self-generated non-fuel renewable energy
176. Countries where employees and (or) non-employees do not have social protection with regard to one or more of types of major life events
177. Countries where employees and (or) non-employees earn below applicable adequate wage benchmark
178. Countries where employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability
179. Countries where employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to maternity leave
180. Countries where employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness
181. Countries where employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking
182. Countries where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur
183. Countries with operations considered at significant risk of incidents of child labour
184. Countries with operations considered at significant risk of incidents of forced labour or compulsory labour
185. Coverage rate of employees in country (EEA) that are covered at establishment level by workers' representatives
186. Coverage rate of employees in country (EEA) that are covered by collective bargaining agreements
187. Coverage rate of employees in region (non-EEA) that are covered by collective bargaining agreements
188. Data source(s) (biodiversity and ecosystems change)
189. Data source(s) (resource inflows)
190. Data source(s) (resource outflows)
191. Data source(s) (water consumption)
192. Data source(s) (water recycled and reused)
193. Data source(s) (water stored)
194. DatapointId
195. Date of adoption of transition plan for undertaking not having adopted transition plan yet
196. Date of adoption of transition plan for undertakings not having adopted transition plan yet
197. Date of last process modification
198. Date of resilience analysis
199. Date of the last update of the materiality assessment
200. Date when carbon credits outside value chain are planned to be cancelled
201. Dates of future revision of materiality assessment
202. Decarbonisation lever type(s)
203. Dedicated controls and procedures are applied to management of impacts, risks and opportunities
204. Defined target value (absolute measure)
205. Defined target value (qualitative measure) [text block]
206. Defined target value (relative measure expressed in relation to another metric)
207. Definition of number of years following reporting period after which deviated long-term time horizon starts
208. Definition of number of years for deviated medium-term time horizon counted from reporting period
209. Dependencies on biodiversity and ecosystems and (or) their services have been identified and assessed at either own site locations or in upstream and downstream value chain
210. Description of ability to adjust or adapt strategy and business model to climate change [text block]
211. Description of actions taken to identify, monitor, prevent, mitigate, bring to an end, minimise or remediate actual or potential adverse impacts related to sustainability matters assessed to be material (phase-in) and result of such actions [text block]
212. Description of actions taken to identify, monitor, prevent, mitigate, remediate or bring to end actual or potential adverse impacts related to sustainability matters assessed to be material (phase-in) and result of such actions [text block]
213. Description of activities that result in positive impacts and types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users that are positively affected or could be positively affected [text block]
214. Description of additional actions or initiatives with primary purpose of delivering positive impacts for own workforce / value chain workers / affected communities [text block]
215. Description of additional actions or initiatives with primary purpose of positively contributing to improved social outcomes for consumers and end-users [text block]
216. Description of amendments to strategy and (or) business model [text block]
217. Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [text block]
218. Description of any further steps that are being planned and in what timeline [text block]
219. Description of any time-bound targets set related to sustainability matters assessed to be material (phase-in) and progress made towards achieving those targets [text block]
220. Description of any time-bound targets set related to sustainability matters assessed to be material (phase-in) and progress made towards achieving those targets [text block]
221. Description of approach to taking action in relation to specific material negative impacts on value chain workers / affected communities / consumers and end-users [text block]
222. Description of basis for preparation of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [text block]
223. Description of basis of preparation of non-employees estimated number [text block]
224. Description of biodiversity and ecosystems-related policies related to sites in the undertaking's own operations in or near a biodiversity-sensitive area [text block]
225. Description of biodiversity offsets [text block]
226. Description of biodiversity offsets used, including the aim of the offsets, the financing effects in monetary terms, the area, type and quality criteria applied, and the standards with which the biodiversity offsets comply [text block]
227. Description of business model and value chain [text block]
228. Description of business model, upstream and downstream value chain and undertaking's position in that value chain [text block]
229. Description of category of stakeholder for which engagement occurs [text block]
230. Description of changes over time for pollution of air, water and soil [text block]
231. Description of channels available to affected communities to bring their concerns or needs directly to its attention and an assessment of the effectiveness of those channels [text block]
232. Description of consideration given to interests of key stakeholders in setting policy [text block]
233. Description of consideration given to interests of key stakeholders in setting policy for social topics [text block]
234. Description of critical assumptions made to determine carbon price applied [text block]
235. Description of decision-making process and related internal control procedures [text block]
236. Description of defined level of ambition to be achieved and of any qualitative or quantitative indicators used to evaluate progress [text block]
237. Description of effects considered, related impacts and dependencies and time horizons in which they are likely to materialise [text block]
238. Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target [text block]
239. Description of extent to which and how process to identify, assess and manage impacts and risks is integrated into overall risk management process and used to evaluate overall risk profile and risk management processes [text block]
240. Description of extent to which and how process to identify, assess and manage opportunities is integrated into overall management process [text block]
241. Description of frequency of monitoring of metric(s) related to biodiversity and ecosystems change [text block]
242. Description of general approach and processes to provide or cooperate in remediation where it has caused or contributed to a material negative impact on consumers and end-users [text block]
243. Description of general approach to and processes to provide or cooperate in remediation where it has caused or contributed to a material negative impact on affected communities [text block]
244. Description of geographies covered by methodology and explanation of why any relevant geographies were omitted [text block]
245. Description of GHGs concerned for removal and storage activity, technological details about GHG removal, type of storage and transport of removed GHGs, whether activity qualifies as nature-based solution and how risk of non-permanence is managed [text block]
246. Description of how administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts [text block]
247. Description of how biodiversity and ecosystems-related policy supports traceability of products, components and raw materials with significant actual or potential impacts on biodiversity and ecosystems along value chain [text block]
248. Description of how connections of impacts and dependencies with risks and opportunities that may arise from those impacts and dependencies have been considered [text block]
249. Description of how double counting was avoided for reused, recycled categories and choices made [text block]
250. Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce / value chain workers / affected communities / consumers and end-users is tracked and assessed [text block]
251. Description of how findings of risk assessment and internal controls as regards sustainability reporting process have been integrated into relevant internal functions and processes [text block]
252. Description of how impacts with which undertaking is involved through own operations or as result of business relationships are considered [text block]
253. Description of how it has been ensured that baseline value is representative in terms of activities covered and influences from external factors [text block]
254. Description of how it is ensured that processes to provide or enable remedy in event of material negative impacts on value chain workers / affected communities / consumers and end-users are available and effective in their implementation and outcomes [text block]
255. Description of how it tracks and assesses the effectiveness of these actions in delivering outcomes for consumers and end-users [text block]
256. Description of how key action contributes to system-wide change [text block]
257. Description of how likelihood, magnitude, and nature of effects of identified risks and opportunities have been assessed [text block]
258. Description of how material impacts originate from the undertaking's strategy and business model, the effects of risks and opportunities on its business model and value chain, and how it has addressed and plans to address those impacts, risks, and opportunities in its strategy and decision-making [text block]
259. Description of how metric(s) related to biodiversity and ecosystems change integrate ecological thresholds and allocations [text block]
260. Description of how new baseline value affects new target, its achievement and presentation of progress over time [text block]
261. Description of how outcome of stakeholder engagement is taken into account [text block]
262. Description of how oversight is exercised over management-level position or committee to which management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities is delegated to [text block]
263. Description of how policies are aligned with relevant internationally recognised instruments [text block]
264. Description of how process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts [text block]
265. Description of how process includes consultation with affected stakeholders to understand how they may be impacted and with external experts [text block]
266. Description of how process prioritises negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes [text block]
267. Description of how process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period [text block]
268. Description of how stakeholder engagement is organised [text block]
269. Description of how strategy and (or) business model have been amended or are expected to be amended to address interests and views of stakeholders [text block]
270. Description of how sustainability-related risks relative to other types of risks have been prioritised [text block]
271. Description of how the undertaking assesses and prioritises impacts, how actions to prevent, mitigate, bring to an end, minimise and remediate negative impacts are considered, and how areas of heightened risks of negative impacts related to specific activities, business relationships, or geographies are considered [text block]
272. Description of how the undertaking tracks and assesses the effectiveness of these actions in delivering outcomes for its own workforce [text block]
273. Description of how the undertaking tracks and assesses the effectiveness of these actions in delivering outcomes for workers in the value chain [text block]
274. Description of how undertaking tracks and assesses the effectiveness of these actions in delivering outcomes for affected communities [text block]
275. Description of input parameters used in process to identify, assess and manage material impacts, risks and opportunities [text block]
276. Description of inputs and approach to gathering, developing and securing inputs [text block]
277. Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts [text block]
278. Description of key action in the reporting year and related actions planned for the future [text block]
279. Description of key action taken, planned or underway to prevent, mitigate, bring to an end, minimise and remediate material negative impacts on affected communities, including approach in situations where tensions arise between such actions and business pressures [text block]
280. Description of key action taken, planned or underway to prevent, mitigate, bring to an end, minimise and remediate material negative impacts on value chain workers, including approach in situations where tensions arise between such actions and business pressures [text block]
281. Description of key actions taken, planned or underway to prevent, mitigate, bring to an end, minimise and remediate material negative impacts on consumers and end-users, including approach in situations where tensions arise between such actions and business pressures [text block]
282. Description of key actions taken, planned or underway to prevent, mitigate, bring to an end, minimise and remediate material negative impacts on its own workforce [text block]
283. Description of key characteristics of employees in own workforce [text block]
284. Description of key characteristics of incentive schemes [text block]
285. Description of key characteristics of incentive schemes [text block]
286. Description of key characteristics of non-employees in own workforce [text block]
287. Description of key contents of policy [text block]
288. Description of key features of transition plan for climate change mitigation [text block]
289. Description of key products and materials that come out of production process and that are designed along circular principles [text block]
290. Description of key stakeholder [text block]
291. Description of level in undertaking at which terms of incentive schemes are approved and updated [text block]
292. Description of main features of upstream and downstream value chain and undertaking's position in value chain [text block]
293. Description of main risks identified and their mitigation strategies in relation to sustainability reporting process [text block]
294. Description of management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities [text block]
295. Description of material impacts on own workforce that may arise from transition plans for reducing negative impacts on environment and achieving greener and climate-neutral operations [text block]
296. Description of material impacts resulting from materiality assessment [text block]
297. Description of material incidents and deposits whereby pollution had negative impacts on environment and (or) is expected to have negative effects on financial cash flows, financial position and financial performance [text block]
298. Description of material risks and (or) opportunities resulting from materiality assessment [text block]
299. Description of materials that are sourced from by-products or waste stream [text block]
300. Description of measurement methodologies for pollution of air, water and soil [text block]
301. Description of mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of code of conduct or similar internal rules [text block]
302. Description of methodologies and assumptions applied in process to identify impacts, risks and opportunities [text block]
303. Description of methodologies and assumptions used to compile data (employees) [text block]
304. Description of methodologies and assumptions used to compile data (non-employees) [text block]
305. Description of methodologies and metrics used and explanation of why methodologies and metrics are selected, their assumptions, limitations and uncertainties, and any changes in methodologies made over time and why they occurred [text block]
306. Description of methodologies and significant assumptions used to define target [text block]
307. Description of methodologies used to calculate data and key assumptions used [text block]
308. Description of methodology for employee turnover rate [text block]
309. Description of metric(s) scope [text block]
310. Description of metric(s) used to evaluate performance and effectiveness, in relation to material impact, risk or opportunity [text block]
311. Description of milestones or interim targets [text block]
312. Description of most senior level in organisation that is accountable for implementation of policy [text block]
313. Description of nature of activities or business relationships through which undertaking is involved with material impacts [text block]
314. Description of outputs and outcomes in terms of current and expected benefits for customers, investors and other stakeholders [text block]
315. Description of performance against disclosed target [text block]
316. Description of periodic reporting of findings of risk assessment and internal controls to administrative, management and supervisory bodies in relation to sustainability reporting process [text block]
317. Description of planned actions to improve accuracy in future of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [text block]
318. Description of policies related to sustainability matters assessed to be material (phase-in) [text block]
319. Description of policies related to sustainability matters assessed to be material (phase-in) [text block]
320. Description of policy to prevent late payments, specifically to SMEs [text block]
321. Description of procedures in place to prevent, detect, and address allegations or incidents of corruption and bribery [text block]
322. Description of process and decision-making steps followed to identify impacts, risks or opportunities and to assess their materiality, the approach to cover its own operations and its upstream and downstream value chain, the key methodologies, inputs and assumptions adopted and the qualitative considerations or quantitative thresholds [text block]
323. Description of process in relation to assessment of how assets and business activities may be exposed and are sensitive to climate-related hazards, creating gross physical risks for undertaking [text block]
324. Description of process in relation to assessment of how assets and business activities may be exposed to climate-related transition events, creating gross transition risks or opportunities for undertaking [text block]
325. Description of process in relation to climate-related physical risks in own operations and along upstream and downstream value chain [text block]
326. Description of process in relation to climate-related transition risks and opportunities in own operations and along upstream and downstream value chain [text block]
327. Description of process in relation to identification of climate-related hazards, considering at least high emission climate scenarios [text block]
328. Description of process in relation to identification of climate-related transition events, considering at least climate scenario in line with limiting global warming to one and half degrees Celsius with no or limited overshoot [text block]
329. Description of process in relation to impacts on climate change [text block]
330. Description of process to identify, assess, prioritise and monitor potential and actual impacts on people and environment, informed by due diligence process [text block]
331. Description of process used to identify, assess, prioritise and monitor risks and opportunities that have or may have financial effects [text block]
332. Description of process(es) to collect data for pollution-related accounting and reporting [text block]
333. Description of processes and mechanisms to monitor compliance with UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and OECD Guidelines for Multinational Enterprises [text block]
334. Description of processes through which effectiveness of policies and (or) actions is tracked in relation to material sustainability-related impact, risk and opportunity [text block]
335. Description of processes through which undertaking identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce / value chain workers / affected communities / consumers and end-users [text block]
336. Description of products and services that are banned in certain markets [text block]
337. Description of products and services that are banned in certain markets [text block]
338. Description of purpose of stakeholder engagement [text block]
339. Description of reasons why there are no plans to set measurable outcome-oriented targets [text block]
340. Description of relationship of target to policy objectives [text block]
341. Description of resource inflows for products and materials, water and property, plant and equipment used in own operations and along upstream value chain [text block]
342. Description of resulting level of accuracy of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [text block]
343. Description of results of resilience analysis [text block]
344. Description of risk assessment approach followed in relation to sustainability reporting process [text block]
345. Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [text block]
346. Description of scope of key action (own operations, value chain, subsidiaries, geographies, affected stakeholder groups) [text block]
347. Description of scope of key action in own operations [text block]
348. Description of scope of key action in upstream and (or) downstream value chain [text block]
349. Description of scope of policy or of its exclusions (own operations, value chain, geographies, affected stakeholder groups) [text block]
350. Description of scope of policy or of its exclusions [text block]
351. Description of scope of resilience analysis [text block]
352. Description of scope of target [text block]
353. Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting [text block]
354. Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting [text block]
355. Description of significant changes to the process to identify and assess material impacts, risks and opportunities and material information compared to the prior reporting period [text block]
356. Description of significant groups of products and (or) services offered, including changes in reporting period (new/removed products and/or services) [text block]
357. Description of significant markets and (or) customer groups served, including changes in reporting period (new/removed markets and/or customer groups) [text block]
358. Description of specific scope of application of carbon pricing scheme [text block]
359. Description of specific sustainability-related targets and (or) impacts used to assess performance of members of administrative, management and supervisory bodies [text block]
360. Description of specific sustainability-related targets or metrics used to assess sustainability-related performance in incentive schemes [text block]
361. Description of stakeholder engagement [text block]
362. Description of stakeholder engagement, including information about the key stakeholders with which the undertaking has engaged [text block]
363. Description of sustainability-related goals in terms of significant groups of products and services, customer categories, geographical areas and relationships with stakeholders [text block]
364. Description of the channels available to consumers and end-users to bring concerns or needs to the undertaking's attention and an assessment of the effectiveness of those channels [text block]
365. Description of the channels available to own workforce to bring concerns or needs to the undertaking's attention and an assessment of the effectiveness of those channels [text block]
366. Description of the channels available to workers in the value chain to bring concerns or needs to the undertaking's attention and an assessment of the effectiveness of those channels [text block]
367. Description of the general approach and processes to provide or cooperate in remediation where the undertaking has caused or contributed to a material negative impact on people in its own workforce [text block]
368. Description of the general approach and processes to provide or cooperate in remediation where the undertaking has caused or contributed to a material negative impact on value chain workers [text block]
369. Description of the GHG removal and storage projects [text block]
370. Description of the key contents of the policy, including its general objectives and the material impacts, risks or opportunities it relates to, and, if there have been changes to the policies adopted during the reporting period, a description of the changes to the policies adopted during the reporting period [text block]
371. Description of the key materials used, with a specification of the critical raw materials and strategic raw materials contained [text block]
372. Description of the process to identify and assess material impacts, risks and opportunities and material information to be reported [text block]
373. Description of the reasons for differences from the reporting boundary used in the consolidated financial statements [text block]
374. Description of the relationship of target to its policy objectives and actions [text block]
375. Description of the results of the analysis of climate resilience in relation to climate-related risks [text block]
376. Description of the significant groups of products and services offered, significant markets or customer groups served, and their relevance in contributing to the undertaking's overall sustainability-related objectives, including significant changes in the reporting period [text block]
377. Description of the type of current and future significant financial resources allocated to the key action [text block]
378. Description of the undertaking's standard payment terms in number of days by main category of suppliers, specifying those that apply to SMEs if different from the others [text block]
379. Description of the undertaking’s understanding of the interests and views of key stakeholders as they relate to the undertaking's strategy and business model [text block]
380. Description of the undertaking’s waste streams [text block]
381. Description of type of current and future financial and other resources allocated to action plan [text block]
382. Description of types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users subject to material impacts [text block]
383. Description of underlying standards for internal audit or external certification of health and safety management system [text block]
384. Description of understanding of interests and views of key stakeholders as they relate to undertaking's strategy and business model [text block]
385. Description of undertaking's actual and potential, positive and negative material impacts and how they affect or are likely to affect people or the environment, as well as its material risks and opportunities, and how and where impacts, risks and opportunities are connected to its own operations and its upstream and downstream value chain [text block]
386. Description of undertaking's standard payment terms [text block]
387. Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce / value chain workers / affected communities / consumers and end-users and how effectiveness is tracked [text block]
388. Description of what action is planned or underway to pursue material opportunities in relation to own workforce / value chain workers / affected communities / consumers and end-users [text block]
389. Description of where in business model, own operations and upstream and downstream value chain material impacts are concentrated [text block]
390. Description of where in business model, own operations and upstream and downstream value chain material risks and opportunities are concentrated [text block]
391. Description of whether key action may induce significant negative sustainability impacts [text block]
392. Designed recyclability rate of the key products
393. Designed recyclability rate of the key products packaging
394. Disclosure of a qualitative explanation in case of inconsistencies between information reported under 19 a and the most representative number reported in the financial statements [text block]
395. Disclosure of activities and commitments related to exerting political influence, including lobbying activities related to material impacts, risks and opportunities [text block]
396. Disclosure of activities negatively affecting biodiversity sensitive areas [text block]
397. Disclosure of activities that are internal to the group if those activities are significant or are connected or may be connected to material impacts, risks and opportunities [text block]
398. Disclosure of actual performance against environmental performance levels associated with best available techniques (BAT-AEPLs) applicable to sector and installation [text block]
399. Disclosure of actual performance, as specified in EU-BAT conclusions for industrial installations, and comparison of environmental performance against emission levels associated with best available techniques (BAT-AEL) as described in EU-BAT conclusions [text block]
400. Disclosure of additional information about project, its sponsors and other participants [text block]
401. Disclosure of additional water intensity ratio [text block]
402. Disclosure of adopted policies to manage material impacts, risks, dependencies and opportunities that are related to biodiversity and ecosystems [text block]
403. Disclosure of aim of biodiversity offset and key performance indicators used [text block]
404. Disclosure of aims for continued improvement [text block]
405. Disclosure of all relevant criteria used in process to identify material impacts, risks and opportunities in relation to business conduct matters [text block]
406. Disclosure of amount of GHG removals and storage resulting from the undertaking's projects
407. Disclosure of anticipated financial effects from material physical risks [text block]
408. Disclosure of anticipated financial effects from material physical risks, material transition risks and potential to benefit from material climate-related opportunities [text block]
409. Disclosure of anticipated financial effects from material transition risks [text block]
410. Disclosure of anticipated financial effects of material risks and opportunities [text block]
411. Disclosure of anticipated financial effects of material risks and opportunities on financial performance and cash flows over short-, medium- and long-term [text block]
412. Disclosure of anticipated financial effects of material risks and opportunities on financial position over short-, medium- and long-term [text block]
413. Disclosure of anticipated financial effects related to margin erosion for business activities at material transition risk [text block]
414. Disclosure of any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery [text block]
415. Disclosure of any conflicting interests that have arisen among own workforce and how these conflicting interests have been resolved [text block]
416. Disclosure of any Global Framework Agreement or other outcomes related to respect of human rights of workers [text block]
417. Disclosure of assessment of current significant products and (or) services, and significant markets and customer groups, in relation to sustainability-related goals [text block]
418. Disclosure of assumptions, approximations and judgements made in metric measurement [text block]
419. Disclosure of benchmarks undertaking uses to determine adequate wages with an indication of the countries for which a given benchmark is used [text block]
420. Disclosure of biodiversity and ecosystem-related targets [text block]
421. Disclosure of biodiversity and ecosystems-related actions and resources allocated to their implementation [text block]
422. Disclosure of biodiversity-sensitive areas impacted [text block]
423. Disclosure of by whom and how frequently administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, or results and effectiveness of policies, actions, metrics and targets adopted to address them [text block]
424. Disclosure of calculation assumptions, methodologies and frameworks applied (GHG removals and storage) [text block]
425. Disclosure of changes to material impacts, risks and opportunities compared to previous reporting period [text block]
426. Disclosure of changes to material impacts, risks or opportunities compared to previous reporting period [text block]
427. Disclosure of climate change mitigation and adaptation actions and resources allocated for their implementation [text block]
428. Disclosure of climate-related targets [text block]
429. Disclosure of communication tools and channels aimed at ensuring that policy is accessible and that different audiences understand its implications, as well as explanation of how potential barriers for dissemination are identified and removed [text block]
430. Disclosure of composition of administrative, management and supervisory bodies, their roles and responsibilities and access to expertise and skills with regard to sustainability matters [text block]
431. Disclosure of composition of waste [text block]
432. Disclosure of contextual information about the metric [text block]
433. Disclosure of contextual information necessary to understand data (employees) [text block]
434. Disclosure of contextual information necessary to understand data (non-employees) [text block]
435. Disclosure of contextual information necessary to understand data and how data has been compiled (incidents, complaints and severe human rights impacts) [text block]
436. Disclosure of contextual information necessary to understand data and how data has been compiled (persons with disabilities) [text block]
437. Disclosure of contextual information necessary to understand data, how data has been compiled and other changes to underlying data that are to be considered [text block]
438. Disclosure of contextual information on relations between policies implemented and how policies contribute to EU Action Plan Towards Zero Pollution for Air, Water and Soil [text block]
439. Disclosure of contextual information regarding payment practices [text block]
440. Disclosure of contextual information related to water consumption, water recycled and reused, water stored and changes in water storage and how data have been compiled [text block]
441. Disclosure of critical assumptions used to quantify anticipated financial effects, sources and level of uncertainty of assumptions [text block]
442. Disclosure of current and anticipated effects of material impacts, risks and opportunities on business model, value chain, strategy and decision-making, and how undertaking has responded or plans to respond to these effects [text block]
443. Disclosure of current financial effects of material risks and opportunities on financial position, financial performance and cash flows [text block]
444. Disclosure of datapoints that derive from other EU legislation, information on their location in sustainability statement or if they have been assessed to be "not material" [text block]
445. Disclosure of details of public legal cases regarding corruption or bribery brought against undertaking and own workers and outcomes of such cases [text block]
446. Disclosure of ecological thresholds identified and methodology used to identify ecological thresholds [text block]
447. Disclosure of effects of significant events and changes in circumstances relevant to GHG emissions that occur between reporting dates of entities in value chain and date of undertaking's general purpose financial statements [text block]
448. Disclosure of elements of strategy that relate to or impact sustainability matters [text block]
449. Disclosure of elements of strategy that relate to or impact sustainability matters, business model and value chain [text block]
450. Disclosure of energy consumption and mix [text block]
451. Disclosure of engagement in product end-of-life waste management [text block]
452. Disclosure of ESRS Disclosure Requirements complied with in sustainability statements [text block]
453. Disclosure of existence of any agreement with employees for representation by European Works Council (EWC), Societas Europaea (SE) Works Council, or Societas Cooperativa Europaea (SCE) Works Council [text block]
454. Disclosure of expected durability of product placed on market in relation to industry average [text block]
455. Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [text block]
456. Disclosure of expertise of administrative, management and supervisory bodies on business conduct matters [text block]
457. Disclosure of explanations for significant changes to policies adopted during reporting year [text block]
458. Disclosure of extent of use and quality criteria used for carbon credits [text block]
459. Disclosure of extent to which cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve affected communities have been reported in own operations or in upstream and downstream value chain [text block]
460. Disclosure of extent to which cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve consumers and end-users have been reported in downstream value chain [text block]
461. Disclosure of extent to which cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve value chain workers have been reported in upstream and downstream value chain [text block]
462. Disclosure of extent to which data and processes that are used for sustainability reporting purposes have been verified by external assurance provider and found to conform to corresponding ISO/IEC or CEN/CENELEC standard [text block]
463. Disclosure of extent to which employees are entitled to and make use of family-related leave [text block]
464. Disclosure of extent to which own workforce is covered by health and safety management system [text block]
465. Disclosure of extent to which Scope 3 GHG emissions are measured using inputs from specific activities within upstream and downstream value chain [text block]
466. Disclosure of extent to which sustainability statement covers upstream and downstream value chain [text block]
467. Disclosure of extent to which training and skills development is provided to employees [text block]
468. Disclosure of extent to which working conditions and terms of employment of employees are determined or influenced by collective bargaining agreements and extent to which employees are represented in social dialogue in European Economic Area (EEA) [text block]
469. Disclosure of extent to which working conditions and terms of employment of non-employees in own workforce are determined or influenced by collective bargaining agreements [text block]
470. Disclosure of framework and methodology that has been used to determine GHG emission reduction target, underlying climate and policy scenarios for target, how future developments have been considered and how these will potentially impact GHG emissions and emissions reductions [text block]
471. Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking's approach [text block]
472. Disclosure of functions within undertaking that are most at risk in respect of corruption and bribery [text block]
473. Disclosure of gender distribution at top management and age distribution amongst employees [text block]
474. Disclosure of general and specific approaches to addressing material negative impacts [text block]
475. Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users [text block]
476. Disclosure of general basis for preparation of sustainability statement [text block]
477. Disclosure of general processes for engaging with people in own workforce / value chain workers / affected communities / consumers and end-users and their representatives about actual and potential impacts [text block]
478. Disclosure of geographies or commodities for which there is significant risk of child labour, or of forced labour or compulsory labour, among workers in undertaking's value chain [text block]
479. Disclosure of GHG emissions [text block]
480. Disclosure of GHG removals and GHG mitigation projects financed through carbon credits [text block]
481. Disclosure of Global Framework Agreement or other agreements with workers' representatives related to respect of human rights of own workforce [text block]
482. Disclosure of Global Framework Agreement or other outcomes related to respect of human rights of own workforce [text block]
483. Disclosure of Global Framework Agreements or agreements with global union federations related to respect of human rights of workers in value chain [text block]
484. Disclosure of how action is taken to address material negative and positive impacts, and to manage material risks and pursue material opportunities related to own workforce / value chain workers / affected communities / consumers and end-users, and effectiveness of those actions [text block]
485. Disclosure of how action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [text block]
486. Disclosure of how actual and potential impacts on biodiversity and ecosystems at own site locations and (or) in upstream and downstream value chain have been identified and assessed [text block]
487. Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [text block]
488. Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [text block]
489. Disclosure of how administrative, management and supervisory bodies and senior executive management oversee setting of targets related to material impacts, risks and opportunities and how progress towards them is monitored [text block]
490. Disclosure of how administrative, management and supervisory bodies are informed about sustainability matters and how these matters were addressed [text block]
491. Disclosure of how administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to material impacts, risks or opportunities [text block]
492. Disclosure of how administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing strategy, decisions on major transactions and risk management process [text block]
493. Disclosure of how administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters [text block]
494. Disclosure of how administrative, management and supervisory bodies or individuals consider impacts, risks or opportunities when overseeing strategy, decisions on major transactions and risk management process and whether they have considered trade-offs associated with those impacts, risks and opportunities [text block]
495. Disclosure of how administrative, management and supervisory bodies or individuals oversee setting of targets related to material impacts, risks or opportunities and how progress towards them is monitored [text block]
496. Disclosure of how affected communities / consumers and end-users that may be affected are able to access channels at level of undertaking they are affected by [text block]
497. Disclosure of how affected communities were involved in materiality assessment [text block]
498. Disclosure of how and when resilience analysis has been conducted [text block]
499. Disclosure of how anticipated financial effects for assets and (or) business activities at material physical risk have been assessed [text block]
500. Disclosure of how assessment of assets and (or) business activities considered to be at material physical risk either relies on or is part of process to determine material physical risk or to determine climate scenarios [text block]
501. Disclosure of how assessment of assets and (or) business activities considered to be at material transition risk either relies on or is part of process to determine material transition risks or to determine scenarios [text block]
502. Disclosure of how assets and (or) activities have been screened in order to identify actual and potential impacts, risks and opportunities in either own operations or upstream and downstream value chain and methodologies, assumptions and tools used in screening [text block]
503. Disclosure of how biodiversity and ecosystems scenario analysis has been used to inform identification and assessment of material risks and opportunities over short, medium and long-term time horizons [text block]
504. Disclosure of how biodiversity offsets were used in setting biodiversity targets [text block]
505. Disclosure of how body's or individual's within body responsibilities for impacts, risks and opportunities are reflected in undertaking's terms of reference, board mandates and other related policies [text block]
506. Disclosure of how business model and strategy take account of impacts related to sustainability matters assessed to be material (phase-in) [text block]
507. Disclosure of how business model and strategy take account of impacts related to sustainability matters assessed to be material (phase-in) [text block]
508. Disclosure of how carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements [text block]
509. Disclosure of how claims and reliance on carbon credits neither hinder nor undermine GHG target achievement [text block]
510. Disclosure of how climate-related considerations are factored into remuneration of members of administrative, management and supervisory bodies [text block]
511. Disclosure of how considered scenarios are updated according to evolving conditions and emerging trends [text block]
512. Disclosure of how consultations have been conducted [text block]
513. Disclosure of how consultations with affected communities on sustainability assessments of shared biological resources and (or) ecosystems have been conducted [text block]
514. Disclosure of how consultations with affected stakeholders and external experts inform materiality assessment [text block]
515. Disclosure of how dedicated controls and procedures applied to management of impacts, risks and opportunities are integrated with other internal functions [text block]
516. Disclosure of how dependencies on biodiversity and ecosystems and (or) their services have been identified and assessed at either own site locations or in upstream and downstream value chain [text block]
517. Disclosure of how diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers [text block]
518. Disclosure of how ecological entity-specific thresholds were determined [text block]
519. Disclosure of how effectiveness of engagement with own workforce / value chain workers / affected communities / consumers and end-users is assessed [text block]
520. Disclosure of how far undertaking has progressed in efforts during reporting period [text block]
521. Disclosure of how GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities [text block]
522. Disclosure of how governance bodies ensure that appropriate mechanism for performance monitoring is in place [text block]
523. Disclosure of how impacts originate from or are connected to strategy and business model [text block]
524. Disclosure of how indigenous peoples have been consulted on mode and (or) parameters of engagement [text block]
525. Disclosure of how indigenous peoples have been consulted on the mode and parameters of engagement [text block]
526. Disclosure of how interests and views of stakeholders are taken into account by strategy and business model [text block]
527. Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured, including through involvement of stakeholders who are intended users [text block]
528. Disclosure of how material negative and positive impacts affect (or are likely to affect) people or environment [text block]
529. Disclosure of how mitigation hierarchy has been applied with regard to actions [text block]
530. Disclosure of how monetary value of in-kind contributions is estimated [text block]
531. Disclosure of how negative impacts on ecosystem services of relevance to affected communities may be avoided [text block]
532. Disclosure of how often anti-corruption and anti-bribery training is required [text block]
533. Disclosure of how own workforce or workers' representatives were engaged directly in identifying lessons or improvements as result of undertaking's performance [text block]
534. Disclosure of how own workforce or workers' representatives were engaged directly in tracking performance against targets [text block]
535. Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material negative impacts [text block]
536. Disclosure of how people in own workforce / value chain workers that may be affected are able to access channels at level of undertaking they are employed by or contracted to work for in relation to each material impact [text block]
537. Disclosure of how people in own workforce and (or) workers' representatives play role in decisions regarding either design or implementation of programmes or processes whose primary aim is to deliver positive impacts [text block]
538. Disclosure of how people in own workforce are provided with information that is understandable and accessible through appropriate communication channels [text block]
539. Disclosure of how perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [text block]
540. Disclosure of how policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected and (or) to advance diversity and inclusion [text block]
541. Disclosure of how policy addresses raw materials originating from ecosystems that have been managed to maintain or enhance conditions for biodiversity [text block]
542. Disclosure of how policy enables to avoid negative impacts on biodiversity and ecosystems in own operations and related upstream and downstream value chain [text block]
543. Disclosure of how policy enables to reduce and minimise negative impacts on biodiversity and ecosystems in own operations and throughout upstream and downstream value chain that cannot be avoided [text block]
544. Disclosure of how policy enables to restore and rehabilitate degraded ecosystems or restore cleared ecosystems following exposure to impacts that cannot be completely avoided and (or) minimised [text block]
545. Disclosure of how policy limits procurement from suppliers that cannot demonstrate that they are not contributing to significant damage to protected areas or key biodiversity areas [text block]
546. Disclosure of how policy refers to recognised standards or third-party certifications overseen by regulators [text block]
547. Disclosure of how potential barriers to engagement with people in own workforce are taken into account [text block]
548. Disclosure of how potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed [text block]
549. Disclosure of how remuneration of members of the administrative, management and supervisory bodies is linked to sustainability topics [text block]
550. Disclosure of how respect for indigenous peoples particular rights in stakeholder engagement approach is taken into account and ensured with regard to activities affecting their lands and territories [text block]
551. Disclosure of how respect for indigenous peoples particular rights in stakeholder engagement approach is taken into account and ensured with regard to legislative or administrative measures that affect them [text block]
552. Disclosure of how respect for indigenous peoples particular rights in stakeholder engagement approach is taken into account and ensured with regard to their cultural, intellectual, religious and spiritual property [text block]
553. Disclosure of how responsibility for respecting identified ecological thresholds is allocated [text block]
554. Disclosure of how social and (or) environmental criteria are taken into account for selection of suppliers [text block]
555. Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [text block]
556. Disclosure of how sustainability performance is taken into account in the selection of suppliers [text block]
557. Disclosure of how sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies [text block]
558. Disclosure of how sustainability-related skills and expertise relate to undertaking's material impacts, risks and opportunities [text block]
559. Disclosure of how systemic risks have been considered [text block]
560. Disclosure of how target relates to either prevention or control of substances of concern and (or) substances of very high concern [text block]
561. Disclosure of how the risk of non-permanence is managed, including assumptions and determining and monitoring leakage and reversals [text block]
562. Disclosure of how the undertaking applies carbon pricing in decision-making and the consistency of the prices used with the prices used in the financial statements for impairment tests [text block]
563. Disclosure of how the undertaking engages directly with consumers and end-users and how the perspectives of consumers and end-users inform decisions or activities aimed at managing actual and potential impacts [text block]
564. Disclosure of how the undertaking engages directly with workers in value chain and how perspectives of value chain workers inform decisions or activities aimed at managing actual and potential impacts on value chain workers [text block]
565. Disclosure of how the undertaking gains insight into the perspectives of affected communities that may be particularly vulnerable to impacts and/or marginalised [text block]
566. Disclosure of how the undertaking gains insight into the perspectives of consumers and end-users that may be particularly vulnerable to impacts and/or marginalised [text block]
567. Disclosure of how the undertaking gains insight into the perspectives of value chain workers that may be particularly vulnerable to impacts and/or marginalised [text block]
568. Disclosure of how the undertaking takes into account and ensures respect of particular rights of indigenous peoples in its stakeholder engagement approach, including right to free, prior and informed consent (FPIC) [text block]
569. Disclosure of how transition and (or) physical risks and opportunities related to biodiversity and ecosystems have been identified and assessed [text block]
570. Disclosure of how understanding of how affected communities with particular characteristics, living in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [text block]
571. Disclosure of how understanding of how consumers and end-users with particular characteristics, or those using particular products or services may be at greater risk of harm has been developed [text block]
572. Disclosure of how understanding of how people in own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [text block]
573. Disclosure of how undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [text block]
574. Disclosure of how undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [text block]
575. Disclosure of how undertaking engages directly with affected communities and how perspectives of affected communities inform decisions or activities aimed at managing actual and potential impacts [text block]
576. Disclosure of how undertaking engages directly with its own workforce or workers’ representatives and how the perspectives of own workforce inform decisions or activities aimed at managing actual and potential impacts on own workforce [text block]
577. Disclosure of how undertaking engages with at-risk or persons in vulnerable situations [text block]
578. Disclosure of how undertaking ensures that own practices do not cause or contribute to material negative impacts on own workforce [text block]
579. Disclosure of how undertaking gains insight into the perspectives of particularly vulnerable and/or marginalised people in its own workforce [text block]
580. Disclosure of how undertaking seeks to respect human rights of all stakeholders engaged [text block]
581. Disclosure of how undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [text block]
582. Disclosure of how undertaking tracks the effectiveness of its policies and actions in relation to its material impacts, risks or opportunities if no measurable outcome-oriented targets are adopted [text block]
583. Disclosure of how value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [text block]
584. Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [text block]
585. Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [text block]
586. Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [text block]
587. Disclosure of human rights incidents connected to affected communities identified in the reporting period [text block]
588. Disclosure of human rights incidents connected to its consumers and end-users [text block]
589. Disclosure of human rights incidents connected to workers in the value chain identified in the reporting period [text block]
590. Disclosure of incidents of corruption or bribery [text block]
591. Disclosure of information about anti-corruption and anti-bribery training given to functions or roles most at risk within the undertaking, including members of the administrative, management and supervisory bodies [text block]
592. Disclosure of information about any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery [text block]
593. Disclosure of information about appointment of any members of administrative, management and supervisory bodies who held comparable position in public administration in two years preceding such appointment [text block]
594. Disclosure of information about engagement with suppliers for the improvement of their sustainability performance [text block]
595. Disclosure of information about key elements of general strategy that relate to or affect sustainability matters [text block]
596. Disclosure of information about representation of employees and other workers [text block]
597. Disclosure of information about the management of relationships with suppliers [text block]
598. Disclosure of information about water consumption performance related to material impacts, risks and opportunities [text block]
599. Disclosure of information on production, use, distribution, commercialisation and import (or) export of substances of concern and substances of very high concern on their own, in mixtures or in articles [text block]
600. Disclosure of information on resource inflows related to material impacts, risks and opportunities [text block]
601. Disclosure of information on resource outflows related to material impacts, risks and opportunities [text block]
602. Disclosure of initiatives aimed at contributing to additional material positive impacts [text block]
603. Disclosure of integration of sustainability-related performance in incentive schemes [text block]
604. Disclosure of intended or achieved positive outcomes of programmes or processes for people in own workforce / value chain workers / affected communities / consumers and end-users [text block]
605. Disclosure of intended outcomes to be achieved in lives of people in own workforce / value chain workers / affected communities / consumers and end-users [text block]
606. Disclosure of involvement of stakeholders in resilience analysis [text block]
607. Disclosure of key action [text block]
608. Disclosure of key assumptions made in resilience analysis [text block]
609. Disclosure of key elements of the methodology used to assess how its assets and business activities may be exposed to climate-related hazards over the short, medium and long term [text block]
610. Disclosure of key elements of the methodology used to assess how its assets and business activities may be exposed to climate-related transition events and trends over the short, medium and long term [text block]
611. Disclosure of key features of biodiversity and ecosystems transition plan to transform business model and strategy to contribute to the global goal of halting and reversing biodiversity loss [text block]
612. Disclosure of land-use based on Life Cycle Assessment [text block]
613. Disclosure of list of any compliance schedules or derogations granted by competent authorities according to Article 15(4) IED that are associated with implementation of BAT-AELs [text block]
614. Disclosure of list of any non-compliance incidents or enforcement actions necessary to ensure compliance in case of breaches of permit conditions [text block]
615. Disclosure of list of data points that derive from other EU legislation and information on their location in sustainability statement [text block]
616. Disclosure of list of installations operated that fall under IED and EU BAT Conclusions [text block]
617. Disclosure of list of key stakeholders involved in key action and how they are involved, key stakeholders negatively or positively impacted by key action and how they are impacted [text block]
618. Disclosure of list of material impacts, risks and opportunities addressed by administrative, management and supervisory bodies or their relevant committees during reporting period [text block]
619. Disclosure of list of material sites in own operations based on results of identification and assessment of actual and potential impacts on biodiversity and ecosystems [text block]
620. Disclosure of list of supplementary information provided in accordance with ESRS 1 General Requirements Chapter 8.2 [text block]
621. Disclosure of list of the ESRS Disclosure Requirements complied with in preparing the sustainability statement, giving a separate indication of those that are incorporated by reference
622. Disclosure of location of significant assets at material physical risk [text block]
623. Disclosure of magnitude of anticipated financial effects in terms of margin erosion for business activities at material physical risk [text block]
624. Disclosure of main topics covered by lobbying activities and undertaking's main positions on these topics [text block]
625. Disclosure of management of relationships with suppliers and impacts on supply chain [text block]
626. Disclosure of mapping of information about due diligence process (or cross-reference) [text block]
627. Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [text block]
628. Disclosure of material risks and opportunities for which there is significant risk of material adjustment within next annual reporting period to carrying amounts of assets and liabilities reported in related financial statements [text block]
629. Disclosure of matters that are material in relation to, as well as general approach to engagement with people in own workforce / value chain workers / affected communities / consumers and end-users [text block]
630. Disclosure of matters that are material in relation to, as well as general approach to measures to provide and (or) enable remedy for human rights impacts [text block]
631. Disclosure of matters that are material in relation to, as well as general approach to respect for human rights of communities and indigenous peoples [text block]
632. Disclosure of matters that are material in relation to, as well as general approach to respect for human rights of consumers and end-users [text block]
633. Disclosure of matters that are material in relation to, as well as general approach to respect for human rights, including labour rights [text block]
634. Disclosure of measurable outcome-oriented and time-bound target [text block]
635. Disclosure of measures taken to mitigate negative impacts on own workforce that arise from transition to greener, climate-neutral economy [text block]
636. Disclosure of methodologies and significant assumptions behind metric(s) [text block]
637. Disclosure of methodologies and significant assumptions used to define target [text block]
638. Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions [text block]
639. Disclosure of methodology used for calculation of remuneration ratio adjusted for purchasing power differences between countries [text block]
640. Disclosure of metric, its unit of measurement, calculation methodology and sources for the calculation, and estimation methodology, including significant assumptions and limitations [text block]
641. Disclosure of metrics considered relevant for extent and condition of ecosystems [text block]
642. Disclosure of metrics considered relevant for land-use change, freshwater-use change and (or) sea-use change [text block]
643. Disclosure of metrics considered relevant for state of species [text block]
644. Disclosure of metrics on species at extinction risk [text block]
645. Disclosure of metrics related to material impacts on biodiversity and ecosystems [text block]
646. Disclosure of metrics related to sustainability matters assessed to be material (phase-in) [text block]
647. Disclosure of metrics related to sustainability matters assessed to be material (phase-in) [text block]
648. Disclosure of metrics that measure area coverage of ecosystem [text block]
649. Disclosure of metrics that measure changes in ecosystem structural connectivity [text block]
650. Disclosure of metrics that measure changes in number of individuals of species within specific area [text block]
651. Disclosure of metrics that measure changes in relevant habitat for threatened species as proxy for impact on local population's extinction risk [text block]
652. Disclosure of metrics that measure changes in spatial configuration of landscape [text block]
653. Disclosure of metrics that measure changes over time in management of ecosystem [text block]
654. Disclosure of metrics that measure changes to population of scientifically identified species under threat [text block]
655. Disclosure of metrics that measure conversion over time of land cover [text block]
656. Disclosure of metrics that measure functional connectivity [text block]
657. Disclosure of metrics that measure multiple species within ecosystem [text block]
658. Disclosure of metrics that measure process or function that ecosystem completes, or that reflect ability of ecosystem to undertake that specific process or function [text block]
659. Disclosure of metrics that measure quality of ecosystem relative to pre-determined reference state [text block]
660. Disclosure of metrics that measure structural components of ecosystem condition [text block]
661. Disclosure of metrics that measure threat status of species and how activities or pressures may affect threat status [text block]
662. Disclosure of metrics used to manage pathways of introduction and spread of invasive alien species and risks posed by invasive alien species [text block]
663. Disclosure of most common types of non-employees, their relationship with undertaking, and type of work that they perform [text block]
664. Disclosure of names of SVHCs that are present in concentrations above 0,1% weight by weight components or articles placed on the market
665. Disclosure of names of SVHCs that are present in concentrations above 0,1% weight by weight in procured components or articles
666. Disclosure of nature of cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises [text block]
667. Disclosure of nature of confirmed incidents of corruption or bribery [text block]
668. Disclosure of nature of prior period material errors [text block]
669. Disclosure of number of work-related incidents and (or) complaints and severe human rights impacts within own workforce and any related fines, sanctions or compensation [text block]
670. Disclosure of other aspects of diversity of administrative management and supervisory board [text block]
671. Disclosure of other legislation or generally accepted sustainability reporting standards and frameworks based on which information has been included in sustainability statement [text block]
672. Disclosure of other material and (or) entity-specific information to enable users understand undertaking’s sustainability-related impacts, risks or opportunities [text block]
673. Disclosure of other material and (or) entity-specific information to enable users understand undertaking’s sustainability-related impacts, risks or opportunities [text block]
674. Disclosure of own definition of top management used [text block]
675. Disclosure of paragraph in other ESRS environment-related standard in which state of species metric is referred to [text block]
676. Disclosure of past progress made in meeting target before current base year [text block]
677. Disclosure of pathways of introduction and spread of invasive alien species [text block]
678. Disclosure of payment practices, especially with respect to late payments to small and medium enterprises (SMEs) [text block]
679. Disclosure of percentage gap in pay between female and male employees and ratio between remuneration of highest paid individual and median remuneration for employees [text block]
680. Disclosure of percentage of own employees with disabilities [text block]
681. Disclosure of plans to adopt procedures to prevent, detect, and address allegations or incidents of corruption and bribery [text block]
682. Disclosure of plans to minimise unavoidable negative impacts and implement mitigation measures that aim to maintain value and functionality of priority services [text block]
683. Disclosure of policies adopted to manage material impacts on own workforce / value chain workers / affected communities / consumers and end-users, as well as associated material risks and opportunities [text block]
684. Disclosure of policies adopted to manage material impacts, risks and opportunities related to climate change mitigation and adaptation [text block]
685. Disclosure of policies adopted to manage material impacts, risks and opportunities related to pollution prevention and control [text block]
686. Disclosure of policies adopted to manage material impacts, risks and opportunities related to resource use and circular economy [text block]
687. Disclosure of policies adopted to manage material impacts, risks and opportunities related to water and marine resources [text block]
688. Disclosure of policies with respect to business conduct matters and how corporate culture is fostered [text block]
689. Disclosure of pollutants emitted through own operations, as well as microplastics generated or used [text block]
690. Disclosure of pollution-related actions and resources allocated to their implementation [text block]
691. Disclosure of pollution-related targets [text block]
692. Disclosure of population size, range within specific ecosystems and extinction risk [text block]
693. Disclosure of potential to benefit from material climate-related opportunities [text block]
694. Disclosure of process for setting time-bound and outcome-oriented targets [text block]
695. Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [text block]
696. Disclosure of processes in place to provide for or cooperate in remediation of negative impacts on people in own workforce / value chain workers / affected communities / consumers and end-users that undertaking is connected with, as well as channels available to raise concerns and have them addressed [text block]
697. Disclosure of processes through which undertaking supports availability of channels by its business relationships [text block]
698. Disclosure of processes through which undertaking supports availability of channels in workplace of its own workforce [text block]
699. Disclosure of processes through which undertaking supports or requires availability of channels by its business relationships [text block]
700. Disclosure of processes through which undertaking supports or requires availability of channels in workplace of value chain workers [text block]
701. Disclosure of qualitative and combined quantitative information about financial effects [text block]
702. Disclosure of qualitative and quantitative information about how material risks and opportunities have affected its financial position, financial performance and cash flows for the reporting period (current financial effects) [text block]
703. Disclosure of qualitative and quantitative information about the material risks and opportunities identified for which there is a significant risk of a material adjustment within the next annual reporting period to the carrying amounts of assets and liabilities reported in the related financial statements (current financial effects) [text block]
704. Disclosure of qualitative and quantitative information on how the undertaking expects its financial position, financial performance and cash flows to change, given to its strategy to manage material risks and opportunities (anticipated financial effects) [text block]
705. Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [text block]
706. Disclosure of qualitative information about the resilience of its strategy and business model regarding its capacity to manage its material risks, how the analysis was conducted and the time horizons considered [text block]
707. Disclosure of qualitative metrics related to undertaking's material impacts on biodiversity and ecosystems [text block]
708. Disclosure of qualitative or quantitative information on the expected durability of undertaking's key products [text block]
709. Disclosure of qualitative or quantitative information on the extent to which undertaking's key products are repairable [text block]
710. Disclosure of quantitative (absolute measure) metrics related to undertaking's material impacts on biodiversity and ecosystems
711. Disclosure of quantitative (relative measure) metrics related to undertaking's material impacts on biodiversity and ecosystems
712. Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [text block]
713. Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts [text block]
714. Disclosure of rates of recyclable content in product and its packaging [text block]
715. Disclosure of reasons for applying different definitions of time horizons [text block]
716. Disclosure of reasons for choosing inferior methodology to quantify emissions [text block]
717. Disclosure of reasons for not having adopted actions [text block]
718. Disclosure of reasons for not having adopted policies [text block]
719. Disclosure of reasons for not having adopted policy in areas of high-water stress [text block]
720. Disclosure of reasons for not having adopted targets [text block]
721. Disclosure of reasons why scope of consolidation is not same as for financial statements [text block]
722. Disclosure of reconciliation to financial statements of net revenue used for calculation of GHG emissions intensity [text block]
723. Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors [text block]
724. Disclosure of reconciliations with financial statements of significant amounts of assets and net revenue at material physical risk [text block]
725. Disclosure of reconciliations with financial statements of significant amounts of assets, liabilities and net revenue at material transition risk [text block]
726. Disclosure of reference of information reported on total number of employees to most representative number in financial statements [text block]
727. Disclosure of related required information about any relief, option or other specific provision that applies [text block]
728. Disclosure of relationship between material risks and opportunities arising from impacts and (or) dependencies on own workforce / value chain workers / affected communities / consumers and end-users and strategy and business model [text block]
729. Disclosure of reparability of product [text block]
730. Disclosure of reporting boundaries considered and calculation methods for estimating Scope 3 GHG emissions category and, if relevant, calculation tools applied [text block]
731. Disclosure of resilience of current business model and strategy to biodiversity and ecosystems-related physical, transition and systemic risks [text block]
732. Disclosure of resource use and circular economy actions and resources allocated to their implementation [text block]
733. Disclosure of resource use and circular economy-related targets [text block]
734. Disclosure of resources allocated to management of material impacts [text block]
735. Disclosure of risk factors for net revenue from business activities at material physical risk [text block]
736. Disclosure of risk factors for net revenue from business activities at material transition risk [text block]
737. Disclosure of risk management and internal controls over sustainability reporting [text block]
738. Disclosure of role of administrative, management and supervisory bodies related to business conduct [text block]
739. Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users that have been reported [text block]
740. Disclosure of significant changes in definition of what constitutes reporting undertaking and its upstream and downstream value chain and explanation of their effect on year-to-year comparability of reported GHG emissions [text block]
741. Disclosure of specific channels in place for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs directly with undertaking and have them addressed [text block]
742. Disclosure of specific countries or regions where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [text block]
743. Disclosure of specific sites, raw materials production or sourcing with negative or potential negative impacts on affected communities [text block]
744. Disclosure of stability of target over time in terms of definitions and methodologies to enable comparability [text block]
745. Disclosure of stage(s) at which engagement occurs, type of engagement and frequency of engagement [text block]
746. Disclosure of standard, sectoral study or sources which form basis of estimates, possible degree of uncertainty and range of estimates reflecting measurement uncertainty [text block]
747. Disclosure of standards or commitments on which target is based [text block]
748. Disclosure of status of incidents and (or) complaints and actions taken (incidents, complaints and severe human rights impacts) [text block]
749. Disclosure of steps taken to gain insight into perspectives of affected communities that may be particularly vulnerable to impacts and (or) marginalised and into perspective of specific groups within affected communities [text block]
750. Disclosure of steps taken to gain insight into perspectives of people in own workforce / value chain workers / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised [text block]
751. Disclosure of subsidiary undertakings included in consolidation that are exempted from individual or consolidated sustainability reporting [text block]
752. Disclosure of system to prevent and detect, investigate, and respond to allegations or incidents relating to corruption and bribery [text block]
753. Disclosure of the amount of significant financial resources allocated to the key action in the reporting period, with a reference to a corresponding line items or notes to where they are included in the financial statements
754. Disclosure of the expertise and skills of the administrative, management and supervisory bodies and whether appropriate skills and expertise are available or will be developed to oversee strategies and other measures designed to respond to material impacts, risks or opportunities [text block]
755. Disclosure of the functions or roles that are most at risk in respect of corruption or bribery [text block]
756. Disclosure of the gender distribution in number (headcount) at top management level
757. Disclosure of the gender distribution in percentage at top management level
758. Disclosure of the global average temperature projection of the climate-related scenarios and why they are considered relevant [text block]
759. Disclosure of the identity and responsibilities of the individuals, board committee, or similar body within the administrative, management and supervisory bodies, with an indication of those impacts, risks or opportunities addressed without delegation [text block]
760. Disclosure of the key assumptions made when climate-related scenario analysis is used, like public policies, macroeconomic trends, national or regional variables, energy use and mix or technology developments [text block]
761. Disclosure of the locations in undertaking's own operations to which the material impacts, risks or opportunities relate [text block]
762. Disclosure of the main issues covered by the undertaking's lobbying activities and the main positions taken [text block]
763. Disclosure of the methodology applied to quantify the amounts specified in anticipated financial effects from material physical risks and transition risks, including the scope, critical assumptions, parameters, and limitations, and whether the calculation leverages the process used to identify and assess transition risks [text block]
764. Disclosure of the names and types of biodiversity-sensitive area(s) related to the undertaking’s material negative impacts for the locations in undertaking's own operations [text block]
765. Disclosure of the percentages of employees not paid an adequate wage
766. Disclosure of the ranges of the climate-related scenarios applied [text block]
767. Disclosure of the relevant timeframe of the planned key action, with timeframe referring to the time horizons over which the undertaking intends to complete each action
768. Disclosure of the reliance of value chain metrics on data from indirect sources or proxies and any planned actions to improve the data quality in the future [text block]
769. Disclosure of the scope of operations used when climate-related scenario analysis is used, like operating locations or business units [text block]
770. Disclosure of the selected scenarios on which it is based, the key data sources and the level of compatibility with national, EU or international policy goals [text block]
771. Disclosure of the total number of non-employees (full-time equivalent) in the undertaking’s own workforce, at the end of the period
772. Disclosure of the total number of non-employees (full-time equivalent) in the undertaking’s own workforce, average of the period
773. Disclosure of the total number of non-employees (head count) in the undertaking’s own workforce, at the end of the period
774. Disclosure of the total number of non-employees (head count) in the undertaking’s own workforce, average of the period
775. Disclosure of the undertaking’s activities that are related to material negative impacts on the biodiversity-sensitive areas [text block]
776. Disclosure of time-bound and outcome-oriented targets related to own workforce / value chain workers / affected communities / consumers and end-users [text block]
777. Disclosure of timeframe for adoption of actions [text block]
778. Disclosure of timeframe for adoption of general process to engage with own workforce / value chain workers / affected communities / consumers and end-users [text block]
779. Disclosure of timeframe for adoption of policies [text block]
780. Disclosure of timeframe for adoption of policy in areas of high-water stress [text block]
781. Disclosure of timeframe for adoption of targets [text block]
782. Disclosure of timeframe for channel for raising concerns to be in place [text block]
783. Disclosure of timeframe for setting of measurable outcome-oriented targets [text block]
784. Disclosure of timetable for implementation of policies on anti-corruption or anti-bribery consistent with United Nations Convention against Corruption [text block]
785. Disclosure of timetable for implementation of policies on protection of whistle-blowers [text block]
786. Disclosure of transition plan and how biodiversity and ecosystem impacts, dependencies, risks and opportunities originate from and trigger adaptation of strategy and business model [text block]
787. Disclosure of transition plan for climate change mitigation [text block]
788. Disclosure of transition plan to improve and achieve alignment of business model and strategy with vision of Kunming-Montreal Global Biodiversity Framework and relevant goals and targets, EU Biodiversity Strategy for 2030, and with respecting planetary boundaries related to biosphere integrity and land-system change [text block]
789. Disclosure of types of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation or for unbundled energy attribute claims [text block]
790. Disclosure of types of contractual instruments, Scope 2 GHG emissions [text block]
791. Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability [text block]
792. Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to parental leave [text block]
793. Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to retirement [text block]
794. Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness [text block]
795. Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking [text block]
796. Disclosure of undertaking's exposure to heightened risk of incidents related to forced or compulsory labour and child labour [text block]
797. Disclosure of undertaking's procedures in place to prevent, detect, and address allegations or incidents of corruption or bribery [text block]
798. Disclosure of water and marine resources-related actions and resources allocated to their implementation [text block]
799. Disclosure of water and marine resources-related targets [text block]
800. Disclosure of whether employees are covered by social protection against loss of income due to major life events and countries where this is not case [text block]
801. Disclosure of whether internal carbon pricing schemes are applied, and if so, how these support decision making and incentivise implementation of climate-related policies and targets [text block]
802. Disclosure of whether or not employees are paid adequate wage, and if not all employees are paid adequate wage, countries and percentage of employees concerned [text block]
803. Disclosure of why considered scenarios were selected [text block]
804. Disclosure of why correction of prior period errors is not practicable [text block]
805. Disclosure of why Scope 3 GHG emissions categories have been excluded from inventory [text block]
806. Disclosures in relation to specific circumstances [text block]
807. Diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers
808. Diversity metrics [text block]
809. Duration of classroom training
810. Duration of computer-based training
811. Duration of voluntary computer-based training
812. Ecological thresholds and (or) entity-specific allocations were taken into consideration when setting target
813. Ecological thresholds are entity-specific
814. Effectiveness of policies and (or) actions is tracked in relation to material sustainability-related impact, risk and opportunity
815. Either option to omit specific piece of information corresponding to intellectual property, know-how or results of innovation has been used
816. Either short-, medium- or long-term time horizons have been defined in processes to identify and assess physical risks
817. Either site, raw material production or sourcing is likely to negatively impact biodiversity or ecosystems
818. Emissions to air
819. Emissions to soil
820. Emissions to water
821. Employees and (or) non-employees coverage by social protection, through public programs or through benefits offered, against loss of income due to major life events
822. Employees numbers are reported using another methodology
823. Energy consumption and mix [text block]
824. Energy consumption from fossil sources
825. Energy consumption from nuclear sources
826. Energy consumption from renewable sources
827. Energy consumption related to own operations
828. Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue)
829. Engagement with affected communities, existence of channels for affected communities to raise concerns or needs and approaches to remedy [text block]
830. Engagement with consumers and end-users, existence of channels for consumers and end-users to raise concerns or needs and approaches to remedy [text block]
831. Engagement with own workforce and workers’ representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedy [text block]
832. Engagement with stakeholder occurs
833. Engagement with workers in the value chain, existence of channels for workers in the value chain to raise concerns or needs and approaches to remedy [text block]
834. ESRS Disclosure Requirement(s) covering impacts, risks and opportunities
835. ESRS metric(s) and monetary amount(s) disclosed that are subject to high level of measurement uncertainty
836. ESRS metric(s) and monetary amount(s) for which upstream and (or) downstream value chain estimation has been used
837. ESRS metric(s) and monetary amount(s) used for target
838. ESRS metric(s) and monetary amount(s) used to evaluate performance and effectiveness, in relation to material impact, risk or opportunity
839. esrs_TYP
840. Establishment of specific channels for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs
841. Estimated amount of potentially stranded assets
842. Estimated potential liabilities that do not meet the accounting recognition criteria at the reporting date but that may have to be recognised in financial statements in future
843. EU Biodiversity Strategy for 2030 target(s) to which transition plan is connected
844. European standards approved by European Standardisation System (ISO/IEC or CEN/CENELEC standards) have been relied on
845. Existence of any agreement with employees for representation by European Works Council (EWC), Societas Europaea (SE) Works Council, or Societas Cooperativa Europaea (SCE) Works Council
846. Expected cost savings from climate change adaptation actions
847. Expected cost savings from climate change mitigation actions
848. Expected GHG emission reductions
849. Expected outcomes of key action and, where applicable, how they contribute to the related policy objectives [text block]
850. Explanation of another methodology used to compile data (employees) [text block]
851. Explanation of another methodology used to compile data (non-employees) [text block]
852. Explanation of any objective or plans (CapEx, CapEx plans, OpEx) for aligning economic activities (revenues, CapEx, OpEx) with criteria established in Commission Delegated Regulation 2021/2139 [text block]
853. Explanation of any potential differences between significant OpEx and CapEx disclosed under ESRS E1 and key performance indicators disclosed under Commission Delegated Regulation (EU) 2021/2178 [text block]
854. Explanation of approximate scope of affected communities covered by social investment or development programmes and rationale for why selected communities were chosen for given social investment or development programme's implementation [text block]
855. Explanation of changes in preparation and presentation of sustainability information and reasons for them [text block]
856. Explanation of climate-related considerations that are factored into remuneration of members of administrative, management and supervisory bodies [text block]
857. Explanation of credibility and integrity of carbon credits used [text block]
858. Explanation of credibility and integrity of carbon credits used [text block]
859. Explanation of decarbonisation levers identified and key actions planned [text block]
860. Explanation of extent to which ability to implement action depends on availability and allocation of resources [text block]
861. Explanation of how climate scenarios used are compatible with critical climate-related assumptions made in financial statements [text block]
862. Explanation of how climate-related scenario analysis has been used to inform identification and assessment of physical risks over short, medium and long-term [text block]
863. Explanation of how climate-related scenario analysis has been used to inform identification and assessment of transition risks and opportunities over short, medium and long-term [text block]
864. Explanation of how consistency of GHG emission reduction target with GHG inventory boundaries has been ensured [text block]
865. Explanation of how current financial resources relate to most relevant amounts presented in financial statements [text block]
866. Explanation of how material information to be disclosed in relation to material impacts, risks and opportunities has been determined [text block]
867. Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [text block]
868. Explanation of how public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets and how claims of GHG neutrality and (or) reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target [text block]
869. Explanation of how target is compatible with limiting of global warming to one and half degrees Celsius in line with Paris Agreement [text block]
870. Explanation of how the undertaking has considered future developments and how these will potentially impact both its GHG emissions and emissions reductions [text block]
871. Explanation of how transition plan is embedded in and aligned with overall business strategy and financial planning [text block]
872. Explanation of how undertaking integrates circular economy principles or eco-design requirements in its key products and circular economy services [text block]
873. Explanation of need for appropriate consultations and need to respect decisions of affected communities [text block]
874. Explanation of negative materiality assessment for ESRS E1 Climate change [text block]
875. Explanation of negative materiality assessment for ESRS E2 Pollution [text block]
876. Explanation of negative materiality assessment for ESRS E3 Water and marine resources [text block]
877. Explanation of negative materiality assessment for ESRS E4 Biodiversity and ecosystems [text block]
878. Explanation of negative materiality assessment for ESRS E5 Circular economy [text block]
879. Explanation of negative materiality assessment for ESRS G1 Business conduct [text block]
880. Explanation of negative materiality assessment for ESRS S1 Own workforce [text block]
881. Explanation of negative materiality assessment for ESRS S2 Workers in value chain [text block]
882. Explanation of negative materiality assessment for ESRS S3 Affected communities [text block]
883. Explanation of negative materiality assessment for ESRS S4 Consumers and end-users [text block]
884. Explanation of potential locked-in GHG emissions from key assets and products and of how locked-in GHG emissions may jeopardise achievement of GHG emission reduction targets and drive transition risk [text block]
885. Explanation of progress in implementing transition plan [text block]
886. Explanation of progress in implementing transition plan for climate change mitigation [text block]
887. Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178 [text block]
888. Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178 [text block]
889. Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to relevant line items or notes in financial statements [text block]
890. Explanation of scope, methodologies and frameworks applied and how residual GHG emissions are intended to be neutralised [text block]
891. Explanation of the basis for concluding that climate change is not material [text block]
892. Explanation of where the application of the main aspects and steps of the due diligence process is reflected in the sustainability statement [text block]
893. Explanation of whether carbon credits are from nature-based or technological sinks from removal projects [text block]
894. Explanation of why it is not possible to disclose data about employees for gender categorised as other than female and male and why this category is not applicable [text block]
895. Explanation of why undertaking has not provided quantitative information regarding current and anticipated financial effects [text block]
896. Explanations of significant changes to policies adopted during reporting year provide contextual information for users
897. Extent to which assets and business activities may be exposed and are sensitive to identified transition events has been assessed
898. Extent to which either assets or business activities may be exposed and (or) are sensitive to identified climate-related hazards has been assessed
899. Financial and in-kind political contributions made
900. Financial political contributions made
901. Financial resources allocated to action plan (CapEx)
902. Financial resources allocated to action plan (OpEx)
903. Financing effects (direct and indirect costs) of biodiversity offsets
904. Framework and methodology used to determine targets are derived using a sectoral decarbonisation pathway
905. Fuel consumption from coal and coal products
906. Fuel consumption from crude oil and petroleum products
907. Fuel consumption from natural gas
908. Fuel consumption from other fossil sources
909. Fuel consumption from renewable sources
910. Gender pay gap
911. GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius
912. GHG emission reduction targets are science-based and compatible with limiting global warming to 1.5ºC
913. GHG emissions associated with removal activity
914. GHG emissions intensity, location-based (total GHG emissions per net revenue)
915. GHG emissions intensity, market-based (total GHG emissions per net revenue)
916. GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities
917. GHG removals and GHG mitigation projects financed through carbon credits [text block]
918. GHG removals and storage
919. GHG reversals occurred in the reporting period
920. Greenhouse gas types covered by the reduction target
921. Greenhouse gas(es) covered by emission reduction target
922. Grievance or complaints handling mechanism related to employee matters is in place
923. Grievances are treated confidentially and (or) with respect to rights of privacy and data protection
924. Gross greenhouse gas emissions
925. Gross location-based Scope 2 greenhouse gas emissions
926. Gross market-based Scope 2 greenhouse gas emissions
927. Gross scope 1 and 2 GHG emissions [text block]
928. Gross Scope 1 greenhouse gas emissions
929. Gross scope 3 GHG emissions [text block]
930. Gross Scope 3 greenhouse gas emissions
931. Ground(s) for discrimination specifically covered by policy
932. Group(s) for which engagement occurs (affected communities)
933. Group(s) for which engagement occurs (consumers and end-users)
934. Group(s) for which engagement occurs (own workforce)
935. Group(s) for which engagement occurs (value chain workers)
936. Hazardous waste
937. Health and safety management system, or certain parts thereof, has been subject to internal audit or external certification
938. Health and safety metrics [text block]
939. High climate impact sector(s) used to determine energy intensity
940. Identification number in transparency register
941. Identification of climate-related hazards and assessment of exposure and sensitivity are informed by high emissions climate scenarios
942. Identification of climate-related risks and scenario analysis [text block]
943. Identification of transition events and (or) assessment of exposure has been informed by climate-related scenario analysis
944. Identifier of action related to the target
945. Identifier of impact, risk or opportunity related to the action
946. Identifier of impact, risk or opportunity related to the metric
947. Identifier of impact, risk or opportunity related to the policy
948. Identifier of impact, risk or opportunity related to the target
949. Identifier of policy related to the action
950. Identifier of policy related to the target
951. Identifier of target related to entity-specific metric
952. Identifier(s) of related action (plans)
953. Identifier(s) of related impacts, risks and opportunities
954. Identifier(s) of related policies
955. Identifier(s) of related targets
956. Impacts originate from or are connected to strategy and business model
957. Impacts, risks and opportunities are covered by entity-specific disclosures
958. In-kind political contributions made
959. Incentive schemes and remuneration policies linked to sustainability matters for members of administrative, management and supervisory bodies exist
960. Incidents of discrimination and other human rights incidents [text block]
961. Increase (decrease) in net revenue from low-carbon products and services or adaptation solutions to which undertaking has or may have access
962. Increase (decrease) in water storage
963. Indicative range of future financial resources expected to be allocated for the implementation of the key actions
964. Indigenous peoples have been consulted on mode and (or) parameters of engagement
965. Indigenous peoples have been consulted on the mode and parameters of engagement
966. Information about appointment of any members of administrative, management and supervisory bodies who held comparable position in public administration in two years preceding such appointment [text block]
967. Information about approach to relationships with suppliers [text block]
968. Information about certification scheme used and application of cascading principle [text block]
969. Information about composition and diversity of members of administrative, management and supervisory bodies [text block]
970. Information about countries or geographic areas with operations considered at significant risk of incidents of child labour [text block]
971. Information about countries or geographic areas with operations considered at significant risk of incidents of forced labour or compulsory labour [text block]
972. Information about effectiveness of processes for engaging with own workforce from previous reporting periods [text block]
973. Information about establishment of internal whistleblower reporting channels [text block]
974. Information about extent to which training is given to members of administrative, management and supervisory bodies [text block]
975. Information about financial or in-kind political contributions [text block]
976. Information about how policies are communicated to those for whom they are relevant (prevention and detection of corruption and bribery) [text block]
977. Information about identity of administrative, management and supervisory bodies or individual(s) within body responsible for oversight of impacts, risks and opportunities [text block]
978. Information about key assumptions used and dependencies on which the transition plan for climate change mitigation relies [text block]
979. Information about materials used to manufacture products and services [text block]
980. Information about measures to protect against retaliation to own workers who are whistleblowers in accordance with applicable law transposing Directive (EU) 2019/1937 [text block]
981. Information about member's experience relevant to sectors, products and geographic locations of undertaking [text block]
982. Information about methodologies, assumptions and tools used to screen assets and (or) activities in order to identify actual and potential impacts, risks and opportunities in either own operations or value chain [text block]
983. Information about methodologies, assumptions and tools used to screen site locations and business activities in order to identify actual and potential pollution-related impacts, risks and opportunities in own operations and upstream and downstream value chain [text block]
984. Information about nature, scope and depth of anti-corruption and anti-bribery training programmes offered or required [text block]
985. Information about policy for training within organisation on business conduct [text block]
986. Information about process to report outcomes to administrative, management and supervisory bodies [text block]
987. Information about reconciliation of amount of fines, penalties, and compensation for damages for severe human rights incidents connected to own workforce with most relevant amount presented in financial statements [text block]
988. Information about reconciliation of fines, penalties, and compensation for damages as result of incidents and complaints with most relevant amount presented in financial statements [text block]
989. Information about reporting lines to administrative, management and supervisory bodies in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities [text block]
990. Information about representation of employees and other workers [text block]
991. Information about representative(s) responsible in administrative, management and supervisory bodies for oversight of activities related to exerting political influence and lobbying [text block]
992. Information about resilience of strategy and business model regarding capacity to address material impacts and risks and to take advantage of material opportunities [text block]
993. Information about roles and responsibilities of administrative, management and supervisory bodies [text block]
994. Information about sources of measurement uncertainty [text block]
995. Information about specific collective action [text block]
996. Information about sustainability-related expertise that bodies either directly possess or can leverage [text block]
997. Information about type of operations at significant risk of incidents of child labour [text block]
998. Information about type of operations at significant risk of incidents of forced labour or compulsory labour [text block]
999. Information and training of own workers and (or) information about designation and training of staff receiving reports are provided
1000. Information has been omitted by applying the phase-in provisions provided by ESRS 1 General Requirements in paragraphs 125(b)-(e), 126(b)-(e) and 127(b)-(e)
1001. Integration of sustainability-related performance in incentive schemes [text block]
1002. Intensity value of combined GHG emissions reduction target
1003. Intensity value of location-based Scope 2 Greenhouse gas emissions reduction
1004. Intensity value of market-based Scope 2 Greenhouse gas emissions reduction
1005. Intensity value of scope 1 GHG emissions reduction target
1006. Intensity value of Scope 1 Greenhouse gas emissions reduction
1007. Intensity value of scope 2 GHG emissions reduction target (location-based)
1008. Intensity value of scope 2 GHG emissions reduction target (market-based)
1009. Intensity value of scope 3 GHG emissions reduction target
1010. Intensity value of Scope 3 Greenhouse gas emissions reduction
1011. Intensity value of total Greenhouse gas emissions reduction
1012. Interaction of material impacts risks and opportunities with strategy and business model, and financial effects [text block]
1013. Interests and views of stakeholders [text block]
1014. Internal carbon pricing [text block]
1015. Internal carbon pricing schemes are applied
1016. Investigators or investigating committee are separate from chain of management involved in prevention and detection of corruption and bribery
1017. It has been concluded that it is necessary to implement biodiversity mitigation measures
1018. Key action coverage
1019. Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts
1020. Key action occurrence (biodiversity and ecosystems)
1021. Key action plan is carried out only by undertaking using its resources
1022. Key action plan is part of wider initiative to which undertaking significantly contributes
1023. Layer(s) in mitigation hierarchy to which action can be allocated (biodiversity and ecosystems)
1024. Layer(s) in mitigation hierarchy to which action can be allocated (pollution)
1025. Layer(s) in mitigation hierarchy to which action can be allocated (water and marine resources)
1026. Layer(s) in mitigation hierarchy to which resources can be allocated (biodiversity and ecosystems)
1027. Layer(s) in mitigation hierarchy to which resources can be allocated (pollution)
1028. Layer(s) in mitigation hierarchy to which resources can be allocated (water and marine resources)
1029. Layer(s) in mitigation hierarchy to which target can be allocated (biodiversity and ecosystems)
1030. Layer(s) in waste hierarchy that policy addresses
1031. Layer(s) in waste hierarchy to which target relates
1032. Level1Element
1033. Liabilities
1034. Liabilities from material transition risks that may have to be recognised in financial statements
1035. List of additional significant ESRS sector(s) in which significant activities are developed or in which undertaking is or may be connected to material impacts other than disclosed under breakdown of revenue
1036. List of ESRS Disclosure Requirements complied with in preparing sustainability statement following outcome of materiality assessment
1037. List of ESRS sectors that are significant for undertaking when omitting breakdown of revenue by significant ESRS sector
1038. List of not material topic(s)
1039. List of reliefs, options or other specific provisions prescribed in ESRS 1 General Requirements that apply
1040. List of Scope 3 GHG emissions categories excluded from inventory (GHG Protocol)
1041. List of Scope 3 GHG emissions categories excluded from inventory (ISO 14064-1)
1042. List of Scope 3 GHG emissions categories included in inventory (GHG Protocol)
1043. List of Scope 3 GHG emissions categories included in inventory (ISO 14064-1)
1044. List of significant NACE economic activities (sectors)
1045. List of sustainability matter(s) assessed to be material (phase-in)
1046. LIT
1047. Local and indigenous knowledge and (or) nature-based solutions have been incorporated into biodiversity and ecosystems-related action
1048. Location-based greenhouse gas emissions
1049. Locked-in GHG emissions may jeopardise achievement of GHG emission reduction targets and (or) drive transition risk
1050. Management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities is delegated to specific management-level position or committee
1051. MandatoryDatapoint
1052. Market-based greenhouse gas emissions
1053. Material impact, risk and (or) opportunity
1054. Material impacts, risks and opportunities (organised under the topics for which phase-ins have been used) when the undertaking has omitted information applying the phase-in provision [text block]
1055. Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement [text block]
1056. Material negative impacts occurrence (own workforce)
1057. Material negative impacts occurrence (value chain workers / affected communities / consumers and end-users)
1058. Material negative impacts with regards to land degradation, desertification or soil sealing have been identified
1059. Material risks and opportunities arising from impacts and (or) dependencies either on people in own workforce / value chain workers / affected communities / consumers and end-users relate to specific groups
1060. Measurable outcome-oriented targets have not been set
1061. Measurable outcome-oriented targets will be set
1062. Measurable target (absolute value)
1063. Measurable target (percentage)
1064. Measurement of quantitative metric(s) is validated by external body other than assurance provider
1065. Mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of code of conduct or similar internal rules accommodate reporting from internal and (or) external stakeholders
1066. Methodology of employees measurement
1067. Methodology of non-employees measurement
1068. Metric value (absolute measure)
1069. Metric value (measure expressed in relation to another metric)
1070. Metric value (qualitative measure) [text block]
1071. Metric(s) are informed by or correspond to expectations or recommendations of relevant and authoritative national, EU-level or intergovernmental guidelines, policies, legislation or agreements
1072. Metric(s) are mandatory (required by legislation)
1073. Metric(s) are voluntary
1074. Metrics related to biodiversity and ecosystems change [text block]
1075. Metrics related to corruption or bribery [text block]
1076. Metrics related to payment practices [text block]
1077. Metrics related to political influence, including lobbying activities [text block]
1078. Microplastics generated
1079. Microplastics generated or used
1080. Microplastics used
1081. Mitigation hierarchy was considered
1082. Monetised gross Scope 1 and 2 GHG emissions
1083. Monetised total GHG emissions
1084. Name and reference to other legislation or generally accepted sustainability reporting standards and frameworks
1085. Name of action (plan)
1086. Name of action(s)
1087. Name of impact, risk and opportunity
1088. Name of impact, risk or opportunity
1089. Name of metric(s)
1090. Name of policy
1091. Name of policy(ies)
1092. Name of removal and storage activity
1093. Name of target
1094. Name of target(s)
1095. Name of transparency register
1096. Name(s) of metrics
1097. Name(s) of related action (plans)
1098. Name(s) of related impacts, risks and opportunities
1099. Name(s) of related policies
1100. Name(s) of related targets
1101. Nature-oriented area off site
1102. Nature-oriented area on site
1103. Negative impacts on ecosystem services of relevance to affected communities are unavoidable
1104. Net revenue at material physical risk
1105. Net revenue at material transition risk
1106. Net revenue from business activities at material transition risk
1107. Net revenue from undertaking's customers operating in coal-, oil- and gas-related activities
1108. Net revenue other than used to calculate GHG intensity
1109. Net revenue used to calculate GHG intensity
1110. Net-zero target is disclosed in addition to gross GHG emission reduction targets
1111. New technologies are planned to be adopted to achieve GHG emission reduction target
1112. No channel for raising concerns either for people in own workforce / value chain workers / affected communities / consumers and end-users has been adopted
1113. No general process to engage with own workforce / value chain workers / affected communities / consumers and end-users has been adopted
1114. No severe human rights incidents connected to own workforce have occurred
1115. Non-employees data is estimated because data is not available
1116. Non-employees numbers are reported using another methodology
1117. Non-recycled waste
1118. Non-renewable energy production
1119. Number of cases of recordable work-related ill health
1120. Number of cases of recordable work-related ill health of undertaking's employees (subject to legal restrictions)
1121. Number of complaints filed through channels for people in own workforce to raise concerns
1122. Number of complaints filed to National Contact Points for OECD Multinational Enterprises
1123. Number of complaints received from consumers and end-users
1124. Number of confirmed incidents in which own workers were dismissed or disciplined for corruption or bribery-related incidents
1125. Number of confirmed incidents of corruption or bribery
1126. Number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to violations related to corruption or bribery
1127. Number of convictions and sanctions for violation of anti-corruption and anti- bribery laws
1128. Number of convictions for violation of anti-corruption and anti-bribery laws
1129. Number of days lost to recordable work-related accidents and recordable work-related ill health for undertaking's employees
1130. Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health
1131. Number of days of standard payment terms applied to all suppliers
1132. Number of days of standard payment terms applied to SME suppliers
1133. Number of emission allowances stored (from previous allowances) at beginning of reporting period
1134. Number of employees (head count or full-time equivalent), at end of period
1135. Number of employees (head count or full-time equivalent), during period
1136. Number of employees (head count) at top management level, at end of period
1137. Number of employees (head count) at top management level, during period
1138. Number of employees (head count) between 30 and 50 years old, at end of period
1139. Number of employees (head count) between 30 and 50 years old, during period
1140. Number of employees (head count) over 50 years old, at end of period
1141. Number of employees (head count) over 50 years old, during period
1142. Number of employees (head count) representing the ten largest countries in terms of employees, at the end of the period
1143. Number of employees (head count) representing the ten largest countries in terms of employees, average of the period
1144. Number of employees (head count) under 30 years old, at end of period
1145. Number of employees (head count) under 30 years old, during period
1146. Number of employees (head count), at end of period
1147. Number of employees (head count), during period
1148. Number of employees in countries with 50 or more employees representing at least 10% of total number of employees, at end of period
1149. Number of employees in countries with 50 or more employees representing at least 10% of total number of employees, during period
1150. Number of employees receiving anti-corruption and anti-bribery training, during period
1151. Number of employees who have left undertaking, during period
1152. Number of executive members
1153. Number of fatalities as result of work-related ill health of other workers working on undertaking's sites
1154. Number of fatalities as result of work-related injuries and work-related ill health of other workers working on undertaking's sites
1155. Number of fatalities as result of work-related injuries of other workers working on undertaking's sites
1156. Number of fatalities from work-related accidents (subject to legal restrictions)
1157. Number of fatalities from work-related ill health among its employees (subject to legal restrictions)
1158. Number of fatalities in own workforce as result of work-related ill health
1159. Number of fatalities in own workforce as result of work-related injuries
1160. Number of fatalities in own workforce as result of work-related injuries and work-related ill health
1161. Number of incidents of discrimination
1162. Number of invasive alien species
1163. Number of legal proceedings outstanding for late payments
1164. Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities, at end of period
1165. Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities, during period
1166. Number of non-employees in own workforce - self-employed people, at end of period
1167. Number of non-employees in own workforce - self-employed people, during period
1168. Number of non-employees in own workforce, at end of period
1169. Number of non-employees in own workforce, during period
1170. Number of non-executive members
1171. Number of outstanding legal proceedings for late payments
1172. Number of recordable work-related accidents
1173. Number of recordable work-related accidents among own workforce
1174. Number of Scope 1 GHG emission allowances within regulated emission trading schemes
1175. Number of severe human rights incidents connected to own workforce
1176. Number of severe human rights incidents connected to own workforce that are non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises
1177. Number of severe human rights incidents where undertaking played role securing remedy for those affected
1178. Number of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting
1179. Number of substantiated human rights incidents connected to the own workforce
1180. Number of substantiated incidents of discrimination
1181. NUTS code(s) for location of significant assets at material physical risk
1182. Operating expenditures (OpEx) in conjunction with major incidents and deposits
1183. Option allowed by Member State to omit disclosure of impending developments or matters in course of negotiation has been used
1184. Other material and (or) entity-specific information [text block]
1185. Other sector and/or industry classifications
1186. Other sector and/or industry classifications code
1187. Other sector and/or industry classifications description [text block]
1188. Other sector and/or industry classifications name
1189. Overview of the extent to which the sustainability statement covers the upstream and downstream value chain [text block]
1190. Own operations affect threatened species
1191. Own workforce or workers' representatives were engaged directly in identifying lessons or improvements as result of undertaking's performance
1192. Own workforce or workers' representatives were engaged directly in tracking performance against targets
1193. People in own workforce / value chain workers that may be affected are able to access channels at level of undertaking they are employed by or contracted to work for in relation to each material impact
1194. People in own workforce and (or) workers' representatives play role in decisions regarding either design or implementation of programmes or processes whose primary aim is to deliver positive impacts
1195. Percentage of approximate gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme
1196. Percentage of approximate gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme
1197. Percentage of approximate gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme
1198. Percentage of assets at material physical risk addressed by climate change adaptation actions
1199. Percentage of assets at material physical risk before considering climate change adaptation actions
1200. Percentage of assets at material transition risk addressed by climate change mitigation actions
1201. Percentage of assets at material transition risk before considering climate mitigation actions
1202. Percentage of biological materials used to manufacture products and services that are sustainably sourced
1203. Percentage of carbon credits cancelled for recognised quality standard
1204. Percentage of carbon credits cancelled from projects in European Union
1205. Percentage of carbon credits cancelled from reduction projects
1206. Percentage of carbon credits cancelled from removal projects
1207. Percentage of carbon credits cancelled that qualifies as corresponding adjustment
1208. Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions
1209. Percentage of contractual instruments used for sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions
1210. Percentage of contractual instruments, Scope 2 GHG emissions
1211. Percentage of data obtained from best estimates (water consumption)
1212. Percentage of data obtained from direct measurement (water consumption)
1213. Percentage of data obtained from sampling and extrapolation (water consumption)
1214. Percentage of employee turnover
1215. Percentage of employees and (or) non-employees paid below applicable adequate wage benchmark
1216. Percentage of employees and (or) non-employees that participated in regular performance and career development reviews
1217. Percentage of employees at top management level
1218. Percentage of employees between 30 and 50 years old
1219. Percentage of employees covered by workers' representatives within the EEA
1220. Percentage of employees entitled to take family-related leave
1221. Percentage of employees entitled to take family-related leaves
1222. Percentage of employees over 50 years old
1223. Percentage of employees that participated in formalised performance and career development reviews
1224. Percentage of employees under 30 years old
1225. Percentage of energy consumption from nuclear sources in total energy consumption
1226. Percentage of entitled employees that took family-related leave
1227. Percentage of estimated share of potentially stranded assets of total assets at material transition risk
1228. Percentage of fossil sources in total energy consumption
1229. Percentage of functions-at-risk covered by anti-corruption and anti-bribery training programmes
1230. Percentage of GHG emission target with diverging scope (entity, gas types, geography) related to overall emission scope 1
1231. Percentage of GHG emission target with diverging scope (entity, gas types, geography) related to overall emission scope 2 (location-based)
1232. Percentage of GHG emission target with diverging scope (entity, gas types, geography) related to overall emission scope 2 (market-based)
1233. Percentage of GHG emission target with diverging scope (entity, gas types, geography) related to overall emission scope 3
1234. Percentage of Gross Scope 3 greenhouse gas emissions calculated using primary data obtained from suppliers or other value chain partners
1235. Percentage of independent board members
1236. Percentage of its total employees covered by collective bargaining agreements
1237. Percentage of key material from total weight of all key materials
1238. Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)
1239. Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments
1240. Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)
1241. Percentage of members of administrative management and supervisory board as average ratio of female to male board members
1242. Percentage of members of administrative, management and supervisory bodies
1243. Percentage of net revenue from business activities at material physical risk
1244. Percentage of net revenue from business activities at material transition risk
1245. Percentage of net revenue from customers operating in coal-related activities
1246. Percentage of net revenue from customers operating in gas-related activities
1247. Percentage of net revenue from customers operating in oil-related activities
1248. Percentage of net revenue made with products and services that are or that contain substances of concern
1249. Percentage of net revenue made with products and services that are or that contain substances of very high concern
1250. Percentage of non-employees in own workforce whose working conditions and terms of employment are determined or influenced by collective bargaining agreements
1251. Percentage of non-recycled waste
1252. Percentage of own employees covered by collective bargaining agreements outside EEA
1253. Percentage of own employees covered by collective bargaining agreements within the EEA
1254. Percentage of own workers covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines and which has been internally audited and (or) audited or certified by external party
1255. Percentage of payments aligned with standard payment terms
1256. Percentage of people in own workforce who are covered by a health and safety management system based on legal requirements and/or recognised standards or guidelines
1257. Percentage of people in own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines
1258. Percentage of persons with disabilities amongst employees
1259. Percentage of persons with disabilities amongst employees (subject to legal restrictions on collection of data)
1260. Percentage of remuneration recognised in current period that is linked to climate related considerations
1261. Percentage of renewable sources in total energy consumption
1262. Percentage of scope 1 GHG emissions from EU Emissions Trading System
1263. Percentage of Scope 1 greenhouse gas emissions from regulated emission trading schemes
1264. Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year)
1265. Percentage of Scope 1 Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction
1266. Percentage of Scope 2 location-based Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction
1267. Percentage of Scope 2 market-based Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction
1268. Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year)
1269. Percentage of Scope 3 Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction
1270. Percentage of secondary resources used from total weight of all key materials
1271. Percentage of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture products and services
1272. Percentage of target related to location-based Scope 2 Greenhouse gas emissions
1273. Percentage of target related to location-based Scope 2 Greenhouse gas emissions (as of emissions of base year)
1274. Percentage of target related to location-based Scope 2 Greenhouse gas emissions (intensity value)
1275. Percentage of target related to market-based Scope 2 Greenhouse gas emissions
1276. Percentage of target related to market-based Scope 2 Greenhouse gas emissions (as of emissions of base year)
1277. Percentage of target related to market-based Scope 2 Greenhouse gas emissions (intensity value)
1278. Percentage of target related to Scope 1 Greenhouse gas emissions
1279. Percentage of target related to Scope 1 Greenhouse gas emissions (as of emissions of base year)
1280. Percentage of target related to Scope 1 Greenhouse gas emissions (intensity value)
1281. Percentage of target related to Scope 3 Greenhouse gas emissions
1282. Percentage of target related to Scope 3 Greenhouse gas emissions (as of emissions of base year)
1283. Percentage of target related to Scope 3 Greenhouse gas emissions (intensity value)
1284. Percentage of target related to total Greenhouse gas emissions
1285. Percentage of target related to total Greenhouse gas emissions (as of emissions of base year)
1286. Percentage of target related to total Greenhouse gas emissions (intensity value)
1287. Percentage of the assets at material physical risk addressed by adaptation actions at the reporting date
1288. Percentage of the carrying amount of assets at material transition risk addressed by mitigation actions
1289. Percentage of total emissions of pollutants to soil occurring in areas at water risk
1290. Percentage of total emissions of pollutants to soil occurring in areas of high-water stress
1291. Percentage of total emissions of pollutants to water occurring in areas at water risk
1292. Percentage of total emissions of pollutants to water occurring in areas of high-water stress
1293. Percentage of total employees covered by collective bargaining agreements
1294. Percentage of total Greenhouse gas emissions reduction (as of emissions of base year)
1295. Percentage of variable remuneration dependent on sustainability-related targets and (or) impacts
1296. Performance against specific sustainability-related targets and (or) impacts is being assessed in incentive schemes for members of administrative, management and supervisory bodies
1297. Performance of members of administrative, management and supervisory bodies has been assessed against GHG emission reduction targets
1298. Period to which target applies (end year)
1299. Period to which target applies (start year)
1300. Persons with disabilities [text block]
1301. Perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts
1302. PhaseIn
1303. Policies aimed at elimination of harassment are in place
1304. Policies aimed at other ways to advance diversity and inclusion are in place
1305. Policies aimed at promoting equal opportunities are in place
1306. Policies and procedures which make either qualifications, skills or experience basis for recruitment, placement, training and (or) advancement at all levels are in place
1307. Policies are aligned with relevant internationally recognised instruments
1308. Policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected and (or) to advance diversity and inclusion
1309. Policies cover specific affected communities or all affected communities
1310. Policies cover specific groups of workers or all workers in the value chain
1311. Policies cover specific groups or all consumers and end-users
1312. Policies cover specific groups within the own workforce or all of its own workforce
1313. Policies explicitly address child labour
1314. Policies explicitly address forced labour or compulsory labour
1315. Policies explicitly address trafficking in human beings
1316. Policies explicitly address trafficking of human beings, forced labour, compulsory labour, and (or) child labour
1317. Policies in relation to affected communities for preventing and addressing impacts on indigenous peoples [text block]
1318. Policies in relation to own workforce address trafficking in human beings, forced labour or compulsory labour and child labour
1319. Policies in relation to value chain workers address trafficking in human beings, forced labour or compulsory labour and child labour
1320. Policies on anti-bribery consistent with United Nations Convention against Corruption are in place
1321. Policies on anti-bribery consistent with United Nations Convention against Corruption are planned to be implemented
1322. Policies on anti-corruption and anti-bribery, consistent with the United Nations Convention against Corruption, are in place
1323. Policies on anti-corruption consistent with United Nations Convention against Corruption are in place
1324. Policies on anti-corruption consistent with United Nations Convention against Corruption are planned to be implemented
1325. Policies on protection of whistle-blowers are in place
1326. Policies on protection of whistle-blowers are planned to be implemented
1327. Policies or practices related to sustainable oceans and seas have been adopted
1328. Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place
1329. Policies related to affected communities [text block]
1330. Policies related to biodiversity and ecosystems [text block]
1331. Policies related to business conduct [text block]
1332. Policies related to consumers and end-users [text block]
1333. Policies related to own workforce [text block]
1334. Policies related to water [text block]
1335. Policies related to workers in the value chain [text block]
1336. Policies to address deforestation have been adopted
1337. Policies with respect to animal welfare are in place
1338. Policy addresses avoiding incidents and (or) emergency situations, and if (when) they occur, it either controls or limits their impact on people and environment
1339. Policy addresses commitment to reducing material water consumption in areas at water risk in own operations and (or) along upstream and downstream value chain
1340. Policy addresses either product or service design in view of addressing water-related issues and (or) preserving marine resources
1341. Policy addresses either use or sourcing of water and (or) marine resources in own operations
1342. Policy addresses mitigating negative impacts related to pollution of air, water and soil
1343. Policy addresses prevention and (or) abatement of water pollution resulting from activities
1344. Policy addresses prioritisation of avoidance or minimisation waste (Re-use, Repair, Refurbish, Remanufacture and Repurpose) over waste treatment (Recycling)
1345. Policy addresses sustainable sourcing and (or) use of renewable resources
1346. Policy addresses transitioning away from use of virgin resources
1347. Policy addresses water management
1348. Policy addresses water treatment as step towards more sustainable sourcing of water
1349. Policy aims at enhancing protection and (or) improving aquatic environment
1350. Policy avoids impacts on affected communities
1351. Policy contributes either to good ecological and (or) chemical quality of surface water bodies or to good chemical quality and (or) quantity of groundwater bodies
1352. Policy either addresses substituting or minimising use of substances of concern and (or) phasing out substances of very high concern
1353. Policy either minimises material impacts and risks or implements mitigation measures that aim at maintaining value and functionality of priority services and (or) to increase resource efficiency in own operations
1354. Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it
1355. Policy prevents further deterioration and protects and enhances status of water bodies and aquatic ecosystems
1356. Policy promotes good environmental status of marine water
1357. Policy promotes reduction of water withdrawals and (or) water discharges
1358. Policy promotes sustainable water use based on long-term protection of available water resources
1359. Pollution of air, water and soil [text block]
1360. Potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed
1361. Potential future liabilities, based on existing contractual agreements, associated with carbon credits planned to be cancelled in near future
1362. Potential market size of low-carbon products and services or adaptation solutions to which undertaking has or may have access
1363. Procedures to investigate business conduct incidents promptly, independently and objectively are in place
1364. Procedures to prevent, detect, and address allegations or incidents of corruption and bribery are in place
1365. Process considers impacts with which undertaking is involved through own operations or as result of business relationships
1366. Process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts
1367. Process includes consultation with affected stakeholders and (or) with external experts to understand how they may be impacted
1368. Process prioritises negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes
1369. Process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period
1370. Products and technical and biological materials used
1371. Programs to promote access to skills development are in place
1372. Progress is in line with what had been initially planned
1373. Proportion of variable remuneration dependent on sustainability-related targets or metrics
1374. Proportion of waste directed to disposal (percentage of total waste generated)
1375. Proportion of waste diverted from disposal (percentage of total waste generated)
1376. Proportion of waste for which final destination is unknown (percentage of total waste generated)
1377. Provisions for environmental protection and remediation costs
1378. Public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets
1379. Public claims of GHG neutrality that involve use of carbon credits have been made
1380. Qualitative assessment of how potential locked-in GHG emissions from key assets and products may jeopardise the achievement of the transition plan and drive transition risk [text block]
1381. Quantitative metric (absolute value)
1382. Quantitative metric (percentage)
1383. Radioactive waste
1384. Range of estimated potential stranded assets from the reporting year until the mid-term and long-term time horizons based on a scenario aligned with limiting climate change to 1.5°C
1385. Rate of recordable work-related accidents
1386. Rate of recordable work-related accidents among own workforce
1387. Rate of turnover of permanent employees
1388. Reasonably expected time horizon(s) of anticipated financial effects of material risks and opportunities on financial performance and cash flows
1389. Reasonably expected time horizon(s) of anticipated financial effects of material risks and opportunities on financial position
1390. Reasonably expected time horizon(s) of material impacts
1391. Reference for identification of aspects of policy that satisfy requirements of disclosure of policies related to own workforce / value chain workers / affected communities / consumers and end-users
1392. Reference to location in sustainability statement of Disclosure Requirements complied with in preparing sustainability statement
1393. Reference to third-party standards or initiatives that are respected through implementation of policy
1394. Reference to third-party standards or initiatives that the undertaking commits to respect through the implementation of the policy [text block]
1395. ReferenceType
1396. Related topics of the impact, risk or opportunity
1397. RelatedAR
1398. Remuneration metrics [text block]
1399. Remuneration ratio adjusted for purchasing power differences between countries
1400. Renewable energy production
1401. Reporting period end date
1402. Reporting period start date
1403. Resilience in relation to climate change [text block]
1404. Resource inflows [text block]
1405. Resource outflows [text block]
1406. Resources cover actions taken to prevent waste generation in upstream and downstream value chain
1407. Resources cover application of circular business practices
1408. Resources cover application of circular design and (or) higher rates of either Reuse, Repair, Refurbishing, Remanufacture, Repurposing or Recycling
1409. Resources cover higher levels of resource efficiency in use of technical and biological materials and water
1410. Resources cover higher rates of use of secondary raw materials (recyclates)
1411. Resources cover optimisation of waste management in line with waste hierarchy
1412. Resources relate to areas at water risk
1413. Resources relate to areas of high-water stress
1414. Revenue
1415. Revenue (monetary amount) from business activities at material physical risk
1416. Revenue from activities in high climate impact sectors
1417. Revenue from activities other than in high climate impact sectors
1418. Revenue from business activities at material physical risk
1419. Revenue from business activities at material transition risk
1420. Revenue from chemicals production
1421. Revenue from coal
1422. Revenue from controversial weapons
1423. Revenue from cultivation and (or) production of tobacco
1424. Revenue from customers operating in coal-related activities
1425. Revenue from customers operating in gas-related activities
1426. Revenue from customers operating in oil-related activities
1427. Revenue from fossil fuel (coal, oil and gas) sector
1428. Revenue from gas
1429. Revenue from oil
1430. Revenue from prohibited weapons (anti-personnel mines, cluster munitions, chemical weapons, or biological weapons)
1431. Revenue from Taxonomy-aligned economic activities related to fossil gas
1432. Revenue from the cultivation and production of tobacco
1433. Revenue from the fossil fuel sector
1434. Reversals
1435. Scenarios are informed by expectations published by authoritative intergovernmental bodies and (or) by scientific consensus
1436. Scope of consolidation of consolidated sustainability statement is same as for financial statements
1437. Scope of the target (in terms of own activities, value chain, and geographical boundaries) [text block]
1438. Sealed area
1439. Secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture products and services
1440. Severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users have been reported
1441. Share of carbon credits from removal projects (percentage of volume)
1442. Share of target related to scope 1 GHG emissions, in case of combined GHG emission reduction targets
1443. Share of target related to scope 2 GHG emissions (location-based), in case of combined GHG emission reduction targets
1444. Share of target related to scope 2 GHG emissions (market-based), in case of combined GHG emission reduction targets
1445. Share of target related to scope 3 GHG emissions, in case of combined GHG emission reduction targets
1446. Significant areas of uncertainty in the assessment of climate resilience [text block]
1447. Significant CapEx for coal-related economic activities
1448. Significant CapEx for gas-related economic activities
1449. Significant CapEx for oil-related economic activities
1450. Significant changes in the performance compared to the previous periods, including progress made in achieving the targets set by the undertaking and, in the case of major acquisitions or disposals, how the transaction affects that progress [text block]
1451. Site locations and business activities have been screened in order to identify actual and potential pollution-related impacts, risks and opportunities in own operations and upstream and downstream value chain
1452. Social and (or) environmental criteria are taken into account for selection of suppliers
1453. Social protection [text block]
1454. Specific information if the undertaking uses phase-in options [text block]
1455. Specific policies aimed at elimination of discrimination are in place
1456. Specific policy commitments related to inclusion or positive action for people from groups at particular risk of vulnerability in own workforce are in place
1457. Staff training on non-discrimination policies and practices has been provided
1458. Stakeholders have been involved in target setting for each material sustainability matter
1459. Status of key action
1460. Strategy, business model and value chain [text block]
1461. Substances of concern and substances of very high concern [text block]
1462. Supplier codes of conduct provisions
1463. Sustainability matter(s) addressed by action
1464. Sustainability matter(s) addressed by metric(s)
1465. Sustainability matter(s) addressed by policy
1466. Sustainability matter(s) addressed by target
1467. Sustainability matter(s) for which actions have not been adopted
1468. Sustainability matter(s) for which measurable outcome-oriented targets have not been adopted
1469. Sustainability matter(s) for which policies have not been adopted
1470. Sustainability matter(s) for which targets have not been adopted
1471. Sustainability matter(s) related to impacts, risks and opportunities
1472. Sustainability statement has been prepared in accordance with ESRS and version of ESRS with which the sustainability statement complies
1473. Sustainability statement has been prepared on a consolidated or individual basis
1474. Sustainability topic(s) related to impacts, risks and opportunities [text block]
1475. Sustainability topics related to material impacts, risks or opportunities for which the undertaking does not have policies, actions, or targets
1476. Sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies
1477. Sustainable Development Goals to which policy is connected
1478. Sustainable Development Goals to which transition plan is connected
1479. Sustainable Development Goals which initiatives or processes whose primary aim is to deliver positive impacts for people in own workforce / value chain workers / affected communities / consumers and end-users are designed to support achievement of
1480. Sustainable land or agriculture practices or policies have been adopted
1481. Sustainable oceans or seas practices or policies have been adopted
1482. Systemic risks have been considered
1483. Target addresses shortcomings related to Do No Significant Harm criteria for Biodiversity
1484. Target addresses shortcomings related to Do No Significant Harm criteria for Circular Economy
1485. Target addresses shortcomings related to Do No Significant Harm criteria for Pollution Prevention and Control
1486. Target addresses shortcomings related to Do No Significant Harm criteria for Water and Marine Resources
1487. Target addresses shortcomings related to Substantial Contribution criteria for Biodiversity
1488. Target addresses shortcomings related to Substantial Contribution criteria for Circular Economy
1489. Target addresses shortcomings related to Substantial Contribution criteria for Pollution Prevention and Control
1490. Target addresses shortcomings related to Substantial Contribution criteria for Water and Marine Resources
1491. Target coverage
1492. Target has been externally assured
1493. Target is derived using sectoral decarbonisation pathway
1494. Target is informed by and (or) aligned with Kunming-Montreal Global Biodiversity Framework
1495. Target is informed by and (or) aligned with other biodiversity and ecosystem-related national policies and legislation
1496. Target is informed by and (or) aligned with relevant aspects of EU Biodiversity Strategy for 2030
1497. Target is mandatory (required by legislation)
1498. Target is required by law
1499. Target related to environmental matters is based on conclusive scientific evidence
1500. Target relates to either prevention or control of emissions to water and (or) to respective specific loads
1501. Target relates to either prevention or control of pollution to soil and (or) to respective specific loads
1502. Target relates to either prevention or control of substances of concern and (or) substances of very high concern
1503. Target relates to increase of circular material use rate
1504. Target relates to increase of circular product design
1505. Target relates to management of material impacts, risks and opportunities related to areas at water risk, including improvement of water quality
1506. Target relates to minimisation of primary raw material
1507. Target relates to prevention and control of air pollutants and respective specific loads
1508. Target relates to reduction of water consumption, including in areas at water risk and (or) in areas of high water-stress
1509. Target relates to reduction of water discharges
1510. Target relates to reduction of water withdrawals
1511. Target relates to responsible management of marine resources impacts, risks and opportunities, including nature and (or) quantity of marine resources-related commodities used by undertaking
1512. Target relates to sustainable sourcing and (or) use of renewable resources
1513. Target relationship to impacts, risks and opportunities
1514. Targets related to biodiversity and ecosystems are based on conclusive scientific evidence
1515. Targets related to climate change [text block]
1516. The assessment of material impacts, risks and opportunities is informed by the undertaking’s sustainability due diligence process
1517. The role of the administrative, management and supervisory bodies in relation to sustainability [text block]
1518. The undertaking applies carbon pricing in decision-making
1519. The undertaking has an overarching human rights policy that implements the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work, and the OECD Guidelines for Multinational Enterprises (SFDR table 1 indicator 11 and SFDR table 3 indicator 9)
1520. Third-party standard of conduct used in policy conforms to ISEAL Code of Good Practice
1521. Third-party standard of conduct used in policy encourages step-wise approach and continuous improvement in standard and its application of better management practices and requires establishment of meaningful targets and specific milestones to indicate progress against principles and criteria over time
1522. Third-party standard of conduct used in policy is either developed or maintained through process of ongoing consultation with relevant stakeholders, with balanced input from all relevant stakeholder groups and no group holding undue authority and (or) veto power over content
1523. Third-party standard of conduct used in policy is either objective and achievable based on scientific approach to identifying issues or realistic in assessing how these issues can be addressed under variety of practical circumstances
1524. Third-party standard of conduct used in policy is verifiable through independent certifying or verifying bodies, which have defined and rigorous assessment procedures that avoid conflicts of interest and are compliant with ISO guidance on accreditation and verification procedures or Article 5(2) of Regulation (EC) No 765/2008
1525. Time horizon(s) applied for resilience analysis
1526. Time horizon(s) under which key action is to be completed
1527. Time horizons for the expected changes in undertaking's financial position financial performance and cash flows (anticipated financial effect)
1528. Time period of when climate-related scenario analysis was carried out
1529. Topic has been assessed to be material (phase-in)
1530. Topic(s) covered by anti-corruption and anti-bribery training
1531. Topical metric
1532. Topical metric related to target
1533. Topics or sub-topics that are assessed to be material but omitted (phase-in)
1534. Total amount of carbon credits outside value chain that are verified against recognised quality standards and cancelled
1535. Total amount of carbon credits purchased in the reporting period and not cancelled yet
1536. Total amount of radioactive waste generated
1537. Total energy consumption from fossil sources
1538. Total energy consumption from nuclear sources
1539. Total energy consumption from renewable sources
1540. Total energy consumption related to the undertaking's own operations
1541. Total financial and in-kind political contributions made directly and indirectly
1542. Total number of employees (head count), at the end of the period
1543. Total number of employees (head count), average of the period
1544. Total number of non-guaranteed hours employees (full-time equivalent), at the end of the period
1545. Total number of non-guaranteed hours employees (full-time equivalent), average of the period
1546. Total number of non-guaranteed hours employees (head count), at the end of the period
1547. Total number of non-guaranteed hours employees (head count), average of the period
1548. Total number of permanent employees (full-time equivalent), at the end of the period
1549. Total number of permanent employees (full-time equivalent), average of the period
1550. Total number of permanent employees (head count), at the end of the period
1551. Total number of permanent employees (head count), average of the period
1552. Total number of temporary (full-time equivalent), at the end of the period
1553. Total number of temporary (full-time equivalent), average of the period
1554. Total number of temporary (head count), at the end of the period
1555. Total number of temporary (head count), average of the period
1556. Total water consumption
1557. Total water consumption in areas with water stress
1558. Total water discharge
1559. Total water recycled and reused
1560. Total water stored
1561. Total water withdrawals
1562. Total weight of key materials
1563. Total weight of SoC directly released (manufacturers, formulators and importers of substances)
1564. Total weight of SoC manufactured (manufacturers, formulators and importers of substances)
1565. Total weight of SoC placed on the market (manufacturers, formulators and importers of substances)
1566. Total weight of SoC procured (manufacturers, formulators and importers of substances)
1567. Total weight of SVHC directly released (manufacturers, formulators and importers of substances)
1568. Total weight of SVHC directly released (users of substances)
1569. Total weight of SVHC manufactured (manufacturers, formulators and importers of substances)
1570. Total weight of SVHC placed on the market (manufacturers, formulators and importers of substances)
1571. Total weight of SVHC procured (manufacturers, formulators and importers of substances)
1572. Total weight of SVHC used during production and delivery of services (users of substances)
1573. Total weight of waste generated
1574. Trade-offs associated with impacts, risks and opportunities have been considered by administrative, management and supervisory bodies
1575. Training and skills development metrics [text block]
1576. Training on sustainability is provided to the procurement team
1577. Transition and (or) physical risks and opportunities related to biodiversity and ecosystems have been identified and assessed
1578. Transition events have been identified either over short-, medium- or long-term time horizons
1579. Transition plan for climate change mitigation [text block]
1580. Transition plan for climate change mitigation not in place or expected to be adopted
1581. TYP
1582. Type of external body other than assurance provider that provides validation [text block]
1583. Type of GHGs concerned for removal and storage activity
1584. Type(s) of carbon credits from removal projects
1585. Type(s) of climate-related risks
1586. Type(s) of communities subject to material impacts by own operations or through upstream and downstream value chain
1587. Type(s) of consumers and end-users subject to material impacts by own operations or through value chain
1588. Type(s) of employees and non-employees in own workforce subject to material impacts by own operations
1589. Type(s) of internal carbon pricing scheme
1590. Type(s) of removal and storage
1591. Type(s) of value chain workers subject to material impacts
1592. Understanding of how affected communities with particular characteristics, living in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed
1593. Understanding of how consumers and end-users with particular characteristics, or those using particular products or services may be at greater risk of harm has been developed
1594. Understanding of how people in own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed
1595. Undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed
1596. Undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective
1597. Undertaking assigns responsibility at top management level for equal treatment and opportunities in employment, issue clear company-wide policies and procedures to guide equal employment practices, and (or) links advancement to desired performance in this area
1598. Undertaking engages directly with affected communities
1599. Undertaking ensures that own practices do not cause or contribute to material negative impacts on own workforce
1600. Undertaking evaluates whether job requirements have been defined in way that could systematically disadvantage certain groups
1601. Undertaking has a grievance mechanism in place available to affected communities
1602. Undertaking has a grievance mechanism in place available to consumers and end-users
1603. Undertaking has a grievance mechanism in place available to its own workforce
1604. Undertaking has a grievance mechanism in place available to value chain workers
1605. Undertaking has in place one or more collective bargaining agreements in European Economic Area
1606. Undertaking has one or more collective bargaining agreements (EEA)
1607. Undertaking has screened whether assets and (or) business activities may be exposed to climate-related hazards
1608. Undertaking has screened whether assets and (or) business activities may be exposed to transition events
1609. Undertaking has sites located in areas with water stress that are not covered by its water-related policies
1610. Undertaking has sites located in or near biodiversity-sensitive areas
1611. Undertaking has supplier code of conduct
1612. Undertaking is active in chemicals production
1613. Undertaking is active in controversial weapons
1614. Undertaking is active in cultivation and (or) production of tobacco
1615. Undertaking is active in cultivation and production of tobacco
1616. Undertaking is active in fossil fuel (coal, oil and gas) sector
1617. Undertaking is active in fossil fuel sector
1618. Undertaking is active in prohibited weapons (anti-personnel mines, cluster munitions, chemical weapons or biological weapons)
1619. Undertaking is excluded from EU Paris-aligned Benchmarks
1620. Undertaking is involved with material impacts because of its business relationships
1621. Undertaking is involved with material impacts through its activities
1622. Undertaking is legally obliged to be member of chamber of commerce or other organisation that represents its interests
1623. Undertaking is not required to draw-up financial statements
1624. Undertaking is relying solely on information provided by its business relationships about existence of channels to raise concerns or needs
1625. Undertaking is subject to legal requirements under national law transposing Directive (EU) 2019/1937, or to equivalent legal requirements with regard to protection of whistleblowers
1626. Undertaking puts in place grievance procedures to address complaints, handle appeals and provide recourse for employees when discrimination is identified, and is alert to formal structures and informal cultural issues that can prevent employees from raising concerns and grievances
1627. Undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users
1628. Undertaking tracks the effectiveness of its policies and actions in relation to its material impacts, risks or opportunities if no measurable outcome-oriented targets are adopted
1629. Undertaking's employees are paid an adequate wage
1630. Undertaking's target related to environmental topics is based on conclusive scientific evidence
1631. Up-to-date records on recruitment, training and promotion that provide transparent view of opportunities for employees and their progression within undertaking have been kept
1632. Use of land area
1633. Value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes
1634. Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance
1635. Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets
1636. Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets
1637. Waste generated
1638. Waste generated directed to disposal
1639. Waste generated diverted from disposal
1640. Water consumption
1641. Water consumption in areas at water risk
1642. Water consumption in areas of high-water stress
1643. Water discharges
1644. Water intensity (total water consumption per net revenue)
1645. Water metrics [text block]
1646. Water recycled and reused
1647. Water stored
1648. Water withdrawals
1649. Weight of key material
1650. Weight of secondary resources used
1651. Wider industry or collaborative action with other relevant parties will be required
1652. Work-life balance metrics [text block]
1653. Workplace accident prevention policy or management system are in place