Kapitel 4 Introduktion til første sæt ESRS-standarder
Oplys- ningskrav Navn på oplysningskrav
ESRS
Indfasning og ikrafttræden
The undertaking may omit the data points on cases of work-related ill-health and on number of days lost to in- juries, accidents, fatalities and work-related ill health for the first year of preparation of its sustainability state- ment. By way of derogation from the first sentence, un- dertakings as referred to in Article 5(2), first subpara- graph, point (a), and third subparagraph, point (a), of Di- rective (EU) 2022/2464 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 3 years of preparation of their sus- tainability statement. The undertaking may omit reporting on non-employees for the first year of preparation of its sustainability 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 reporting on non-employees for the first 3 years of preparation of their sustainability statement. The undertaking may omit the information prescribed by ESRS S1-15 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 S1-15 for the first 3 years of preparation of their 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 S2 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 S2 for the first 3 years of preparation of their 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 S3 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 S3 for the first 3 years of preparation of their sustainability statement.
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
EY | Indsigt i bæredygtighedsrapportering | 57
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