List of datapoints in cross-cutting and topical standards that are required by EU law (Source: ESRS 2 Appendix C)
• ESRS 2 GOV-1 Board's gender diversity paragraph 21 (d) • ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) • ESRS 2 GOV-4 Statement on due diligence paragraph 30 • ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i • ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii • ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii • ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv • ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 • ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g), • ESRS E1-4 GHG emission reduction targets paragraph 34 • ESRS E1-5 Energy consumption from non-renewable sources disaggregated by sources (only high climate impact sectors) paragraph 38 • ESRS E1-5 Energy consumption and mix paragraph 37 • ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 • ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 • ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 • ESRS E1-7 GHG removals and carbon credits paragraph 56 • ESRS E1-9 Exposure of the benchmark portfolio to climate- related physical risks paragraph 66 • ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) • ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c)
• ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c), • ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 69 • ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28 • ESRS E3-1 Water and marine resources paragraph 9 • ESRS E3-1 Dedicated policy paragraph 13 • ESRS E3-1 Sustainable oceans and seas paragraph 14 • ESRS E3-4 Total water recycled and reused paragraph 28 (c) • ESRS E3-4 Total water consumption in m 3 per net revenue on own operations paragraph 29 • ESRS 2-IRO 1 - E4 paragraph 16 (a) i • ESRS 2-IRO 1 - E4 paragraph 16 (b) • ESRS 2-IRO 1 - E4 paragraph 16 (c), • ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24 (b) • ESRS E4-2 Sustainable oceans/seas practices or policies paragraph 24 (c) • ESRS E4-2 Policies to address deforestation paragraph 24 (d) • ESRS E5-5 Non-recycled waste paragraph 37 (d) • ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 • ESRS 2- SBM3 - S1 Risk of incidents of forced labor paragraph 14 (f) • ESRS 2- SBM3 - S1 Risk of incidents of child labor paragraph 14 (g), • ESRS S1-1 Human rights policy commitments paragraph 20 • ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 • ESRS S1-1 processes and measures for preventing trafficking in human beings paragraph 22 • ESRS S1-1 workplace accident prevention policy or management system paragraph 23
• ESRS S1-3 grievance/complaints handling mechanisms paragraph 32 (c) • ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c), • ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) • ESRS S1-16 Unadjusted gender pay gap and weighted average gender pay gap paragraph 97 (a) • ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) • ESRS S1-17 Incidents of discrimination paragraph 103 (a) • ESRS S1-17 Violations of United Nations Global Compact (UNGC) principles and OECD paragraph 104 (a) • ESRS 2-SBM3 – S2 Significant risk of child labor or forced labor in the value chain paragraph 11 (b) • ESRS S2-1 Human rights policy commitments paragraph 17 • ESRS S2-1 Policies related to value chain workers paragraph 18 • ESRS S2-1 Non-respect of United Nations Guiding Principles on Business and Human Rights principles and OECD guidelines paragraph 19 • ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 19 • ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 • ESRS S3-1 Human right policy commitments paragraph 16 • ESRS S3-1 non respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17 • ESRS S3-4 Human rights issues and incidents paragraph 36 • ESRS S4-1 Policies related to consumer sand end-users paragraph 16 • ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 • ESRS S4-4 Human rights issues and incidents paragraph 35 • ESRS G1-1 United Nations Convention Against corruption paragraph 10 (b)
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