Kapitel 4 Introduktion til ESRS
Oplys- ningskrav Navn på oplysningskrav
ESRS
Indfasning og ikrafttræden
The undertaking may omit the information prescribed by ESRS S1-11 for the first year of preparation of its sustainability statement. The undertaking may omit the information prescribed by ESRS S1-12 for the first year of preparation of its sustainability statement. The undertaking may omit the information prescribed by ESRS S1-13 for the first year of preparation of its sustainability statement. The undertaking may omit the data points on cases of work-related ill-health and on number of days lost to injuries, accidents, fatalities and work-related ill health for the first year of preparation of its sustainability statement. The undertaking may omit reporting on non-employ- ees for the first year of preparation of its sustainability statement. The undertaking may omit the information prescribed by ESRS S1-15 for the first year of preparation of its sustainability 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 S2 for the first 2 years of preparation of their sustainability state- ment. 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 S3 for the first 2 years of preparation of their sustainability state- ment. 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 S4 for the first 2 years of preparation of their sustainability state- ment.
ESRS S1
S1-11
Social protection
ESRS S1
Percentage of employees with disabilities
S1-12
ESRS S1
Training and skills develop- ment
S1-13
ESRS S1
S1-14
Health and safety
ESRS S1
S1-14
Health and safety
ESRS S1
S1-15
Work-life balance
All disclosure require- ments
ESRS S2
All disclosure requirements
All disclosure require- ments
ESRS S3
All disclosure requirements
All disclosure require- ments
ESRS S4
All disclosure requirements
Kilde: ESRS 1, appendiks C
4.3
ESRS 2 General disclosures
4.3.1 Introduktion
I modsætning til den første af de to tværgående standarder indeholder ESRS 2 en række oplys- ningskrav, som gælder for alle virksomheder (uanset branche) og for alle bæredygtighedsspørgs- mål. Derfor skal alle virksomheder som led i implementeringen også forholde sig til ESRS 2.
Overordnet formål med standarden, ESRS 2.1
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