Kapitel 4 Introduktion til ESRS
Oplys- ningskrav Navn på oplysningskrav
ESRS
Indfasning og ikrafttræden
The undertaking may omit the information prescribed by ESRS E1-9 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E1-9 by reporting only qualitative disclo- sures for the first 3 years of preparation of its sustain- ability statement if it is impracticable to prepare quan- titative disclosures. The undertaking may omit the information prescribed by ESRS E2-6 for the first year of preparation of its sustainability statement. Except for the information prescribed by paragraph 40 (b) on the operating and capital expenditures occurred in the reporting period in conjunction with major incidents and deposits, the undertaking may comply with ESRS E2-6 by reporting only qualitative disclosures, for the first 3 years of preparation of its sustainability statement. The undertaking may omit the information prescribed by ESRS E3-5 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E3-5 by reporting only qualitative disclo- sures, for the first 3 years of preparation of its sus- tainability statement. For virksomheder med under 750 ansatte Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS E4 for the first 2 years of preparation of their sustainability state- ment. The undertaking may omit the information prescribed by ESRS E4-6 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E4-6 by reporting only qualitative disclo- sures, for the first 3 years of preparation of its sus- tainability statement. The undertaking may omit the information prescribed by ESRS E5-6 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E5-6 by reporting only qualitative disclo- sures, for the first 3 years of preparation of its sus- tainability statement. For virksomheder med under 750 ansatte Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S1 for the first year of preparation of their sustainability statement. The undertaking may omit reporting for all datapoints in this Disclosure Requirement for the first year of preparation of its sustainability statement. The undertaking may omit this Disclosure Require- ment with regard to its own employees in non-EEA countries for the first year of preparation of its sus- tainability statement.
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
ESRS E1
E1-9
Anticipated financial effects from pollution-related impacts, risks and opportunities
ESRS E2
E2-6
Anticipated financial effects from water and marine resources-related impacts, risks and opportunities
ESRS E3
E3-5
All disclosure require- ments
ESRS E4
All disclosure requirements
Anticipated financial effects from biodiversity and ecosystem-related impacts, risks and opportunities
ESRS E4
E4-6
Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities
ESRS E5
E5-6
Sociale forhold (ESRS S)
All disclosure require- ments
ESRS S1
All disclosure Requirements
Characteristics of non-em- ployee workers in the under- taking's own workforce
ESRS S1
S1-7
ESRS S1
Collective bargaining coverage and social dialogue
S1-8
54 | Indsigt i bæredygtighedsrapportering | EY
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