Kapitel 4 Introduktion til første sæt ESRS-standarder
Oplys- ningskrav Navn på oplysningskrav
ESRS
Indfasning og ikrafttræden
The undertaking may omit the information prescribed by ESRS E2-6 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 E2-6 for the first 3 years of preparation of their 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 inci- dents 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 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 E3-5 for the first 3 years of preparation of their sustainability statement. The undertaking may comply with ESRS E3-5 by report- ing only qualitative disclosures, for the first 3 years of preparation of its sustainability statement. 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 information specified in the dis- closure requirements of ESRS E4 for the first 2 years of preparation of their sustainability statement. By way of derogation from the first sentence, undertakings as re- ferred to in Article 5(2), first subparagraph, point (a), and third subparagraph, point (a), of Directive (EU) 2022/2464 may omit the information specified in the disclosure requirements of ESRS E4 for the first 3 years of preparation of their sustainability statement. The undertaking may omit the information prescribed by ESRS E4-6 for the first year of preparation of its sus- tainability statement. The undertaking may comply with ESRS E4-6 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 E5-6 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 E5-6 for the first 3 years of preparation of their sustainability statement. The undertaking may comply with ESRS E5-6 by report- ing only qualitative disclosures, for the first 3 years of preparation of its sustainability statement.
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
EY | Indsigt i bæredygtighedsrapportering | 55
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