Kapitel 4 Introduktion til første sæt ESRS-standarder
Oplysningskravene i henholdsvis BP-1 og BP-2 kan overordnet opsummeres således, idet listen ikke indeholder alle kravene i detaljer.
DR BP-1: General basis for preparation of the sustainability statements
DR BP-2: Disclosures in relation to specific circum- stances
The objective of this Disclosure Requirement is to provide an understanding of how the undertaking prepares its sustainability statement, including the scope of consolidation, the upstream and downstream value chain information and, where relevant, whether the undertaking has used any of the options for omitting information.
The objective of this Disclosure Requirement is to provide an understanding of the effect of these specific circumstances on the preparation of the sustainability statement.
Time horizons: Medium- or long-term time horizons defined by ESRS 1 have been deviated from. Value chain estimation: Metrics include value chain data estimated using indirect sources.
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Basis for preparation of sustainability statement. Scope of consolidation of consolidated sustainability statement is same as for financial statements.
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▪ Sources of estimation and outcome uncertainty.
Changes in preparation or presentation of sustainability information.
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▪ Indication of subsidiary undertakings included
in consolidation that are exempted from individual or consolidated sustainability reporting. Disclosure of extent to which sustainability statement covers upstream and downstream value chain. Option to omit specific piece of information corresponding to intellectual property, know- how or results of innovation has been used. Option allowed by Member State to omit disclosure of impending developments or matters in course of negotiation has been used.
Reporting errors in prior periods.
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Disclosure of other legislation or generally accepted sustainability reporting standards and frameworks based on which information has been included in sustainability statement.
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Incorporation by reference.
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Use of phase-In provisions in accordance with Appendix C of ESRS 1.
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Oplysninger i BP-2 er rettet mod specifikke omstændigheder i virksomheden, og skal dermed op- lyses hvis disse forhold er til stede.
4.3.3 Governance
ESRS 2 er inddelt i sektioner, der indeholder oplysningskravene for de fire rapporteringsområder.
Formål
Governance omfatter den første af de fire rapporteringsområder, der i standarderne er forkortet "GOV", og overordnet handler om administrations-, ledelses- og tilsynsorganer relateret til bære- dygtighedsforhold.
Governance (GOV 1-5)
Formålet med oplysningskravene er at forstå de ledelsesmæssige processer, kontroller og proce- durer, der er indført vedrørende bæredygtighedsforhold. Dette omfatter bl.a. følgende:
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.
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DR GOV-2 – Information provided to, and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies
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60 | Indsigt i bæredygtighedsrapportering | EY
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