Kapitel 4 Introduktion til første sæt ESRS-standarder
Oversigt over overgangsbestemmelser Appendiks C i ESRS 1 indeholdende en oversigt over overgangsbestemmelser, som indfaser visse oplysningskrav, er gengivet nedenfor. Vi har i oversigten anført, når overgangsbestemmelsen kun kan anvendes af virksomheder med under 750 ansatte.
Oplys- ningskrav Navn på oplysningskrav
ESRS
Indfasning og ikrafttræden
The undertaking shall report the information prescribed by ESRS 2 SBM-1 paragraph 40(b) (breakdown of total revenue by significant ESRS sector) and 40(c) (list of ad- ditional significant ESRS sectors) starting from the ap- plication date specified in a Commission Delegated Act to be adopted pursuant to article 29b(1) third subpara- graph, point (ii), of Directive 2013/34/EU. The undertaking may omit the information prescribed by ESRS 2 SBM-3 paragraph 48(e) (anticipated financial ef- fects) for the first year of preparation of its sustainabil- ity statement. By way of derogation from the first sen- tence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subparagraph, point (a), of Directive (EU) 2022/2464 may omit the infor- mation prescribed by ESRS 2 SBM-3 paragraph 48(e) (anticipated financial effects) for the first 3 years of preparation of their sustainability statement. The undertaking may comply with ESRS 2 SBM-3 para- graph 48(e) by reporting only qualitative disclosures for the first 3 years of preparation of its sustainability statement if it is impracticable to prepare quantitative disclosures. For virksomheder med under 750 ansatte Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees dur- ing the financial year (on a consolidated basis where ap- plicable) may omit the datapoints on scope 3 emissions and total GHG emissions for the first year of preparation of their sustainability statement. By way of derogation from the first sentence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third sub- paragraph, point (a), of Directive (EU) 2022/2464 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 datapoints on scope 3 emissions and total GHG emis- sions for the first 3 years of preparation of their sustain- ability statement. The undertaking may omit the information prescribed by ESRS E1-9 for the first year of preparation of its sus- tainability statement. By way of derogation from the first sentence, undertakings as referred to in Article 5(2), first subparagraph, point (a), and third subpara- graph, point (a), of Directive (EU) 2022/2464 may omit the information prescribed by ESRS E1-9 for the first 3 years of preparation of their sustainability statement. The undertaking may comply with ESRS E1-9 by report- ing only qualitative disclosures for the first 3 years of preparation of its sustainability statement if it is imprac- ticable to prepare quantitative disclosures.
Strategy, business model and value chain
ESRS 2 SBM-1
Material impacts, risks and opportunities and their interaction with strategy and business model
ESRS 2 SBM-3
Klima og miljø (ESRS E)
Gross Scopes 1, 2, 3 and Total GHG emissions
ESRS E1 E1-6
Anticipated financial effects from material physical and tran- sition risks and potential cli- mate-related opportunities
ESRS E1 E1-9
54 | Indsigt i bæredygtighedsrapportering | EY
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