Kapitel 4 Introduktion til ESRS
4.3.3 Governance
ESRS 2 er inddelt i sektioner, der indeholder oplysningskravene for de fire rapporteringsområder.
Formål
Formålet med oplysningskravene er at forstå de ledelsesmæssige processer, kontroller og proce- durer, der er indført vedrørende bæredygtighedsspørgsmål. Dette omfatter bl.a. følgende:
Governance (GOV 1-5)
Disclosure requirement
DR GOV-1 – The role of the administrative, management and supervisory bodies
The undertaking shall disclose the composition of the administrative, management and supervisory bodies, their roles and responsibilities and access to expertise and skills with regard to sustainability matters. The undertaking shall disclose how the administrative, management and supervisory bodies are informed about sustainability matters and how these matters were addressed during the reporting period. The undertaking shall disclose information about the integration of its sustainability-related performance in incentive schemes. The undertaking shall disclose a mapping of the information provided in its sustainability statement about the due diligence process. The undertaking shall disclose the main features of its risk management and internal control system in relation to the sustainability reporting process.
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DR GOV-2 – Information provided to, and sustainability matters addressed by the undertaking ’s administrative, management and supervisory bodies DR GOV-3 – Integration of sustainability- related performance in incentive schemes
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DR GOV – 4 – Statement on due diligence
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DR GOV – 5 – Risk management and internal controls over sustainability reporting
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4.3.4 Strategi
Formålet med oplysningskravene er at forstå, hvordan elementer af virksomhedens strategi påvir- ker eller påvirkes af bæredygtighedsforhold, interaktionen med væsentlige IRO'er, og hvordan virksomhedens interessenter tages i betragtning.
Strategy (SBM 1-3)
Dette omfatter bl.a. følgende:
Disclosure requirement
DR SBM-1 – Strategy, business model and value chain
The undertaking shall disclose the elements of its strategy that relate to or impact sustainability matters, its business model and its value chain. The undertaking shall disclose how the interests and views of its stakeholders are taken into account by the undertaking’s strategy and business model The undertaking shall disclose its material impacts, risks and opportunities and how they interact with its strategy and business model.
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DR SBM-2 – Interests and views of stakeholders
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DR SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
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4.3.5 Påvirkninger, risici og muligheder (IRO)
Formålet med oplysningskravene er at forstå virksomhedens væsentlighedsvurdering, herunder processen, som virksomheden har gennemgået for at identificere væsentlige bæredygtigheds- spørgsmål, og resultatet af denne analyse.
IRO (IRO 1-2)
58 | Indsigt i bæredygtighedsrapportering | EY
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