2024 Annual Report

Mandatory disclosures pursuant to ESRS 2

MANDATORY DISCLOSURES RELATING TO PREPARATION OF THE GROUP NONFINANCIAL STATEMENT/SUSTAINABILITY STATEMENT ON THE BASIS OF THE MATERIALITY ASSESSMENT
    Reference
ESRS 2 General disclosures General information
ESRS 2 BP-1 General basis for preparation of sustainability statements General information
ESRS 2 BP-2 Disclosures in relation to specific circumstances General information
ESRS 2 GOV-1 The role of the administrative, management and supervisory bodies General information
ESRS 2 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s
administrative, management and supervisory bodies		 General information; environment: material climate-related impacts and risks; own workforce: material impacts, risks and opportunities identified; workers in the value chain: material impacts; business conduct: material impacts and risks; cybersecurity: material impacts and risks
ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes General information
ESRS 2 GOV-4 Statement on due diligence General information
ESRS 2 GOV-5 Risk management and internal controls over sustainability reporting General information
ESRS 2 SBM-1 Strategy, business model and value chain Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS 2 SBM-2 Interests and views of stakeholders Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business
model		 Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities; environment: material climate-related impacts and risks; own workforce: material impacts, risks and opportunities identified; workers in the value chain: material impacts; business conduct: material impacts and risks; cybersecurity: material impacts and risks
ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS 2 IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS E1 Climate change Environment
ESRS 2 GOV-3 – E1 Integration of sustainability-related performance in incentive schemes Sustainability in Board of Management remuneration
ESRS E1-1 Transition plan for climate change mitigation Environment
ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS E1-2 Policies related to climate change mitigation and adaptation Environment
ESRS E1-3 Actions and resources in relation to climate change policies Environment
ESRS E1-4 Targets related to climate change mitigation and adaptation Environment
ESRS E1-5 Energy consumption and mix Environment
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions Environment
ESRS E1-7 GHG removals and GHG mitigation projects financed through carbon credits Environment
ESRS E1-8 Internal carbon pricing Environment
ESRS E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Environment
ESRS S1 Own workforce Own workforce
ESRS 2 SBM-2 – S1 Interests and views of stakeholders Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS 2 SBM-3 – S1 Material impacts, risks and opportunities and their interaction with strategy and business model

Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities

Own workforce
ESRS S1-1 Policies related to own workforce Own workforce
ESRS S1-2 Processes for engaging with own workforce and workers’ representatives about impacts Own workforce
ESRS S1-3 Processes to remediate negative impacts and channels for own workers to raise concerns Own workforce
ESRS S1-4 Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions Own workforce
ESRS S1-5 Targets related to managing material negative impacts, advancing positive impacts, and
managing material risks and opportunities		 Own workforce
ESRS S1-6 Characteristics of the undertaking’s employees Own workforce
ESRS S1-7 Characteristics of non-employee workers in the undertaking’s own workforce Own workforce
ESRS S1-8 Collective bargaining coverage and social dialogue Own workforce
ESRS S1-9 Diversity metrics Own workforce
ESRS S1-10 Adequate wages Own workforce
ESRS S1-13 Training and skills development metrics Own workforce
ESRS S1-14 Health and safety metrics Own workforce
ESRS S1-16 Compensation metrics (pay gap and total compensation) Own workforce
ESRS S1-17 Incidents, complaints and severe human rights impacts Own workforce
ESRS S2 Workers in the value chain Workers in the value chain
ESRS 2 SBM-2 – S2 Interests and views of stakeholders Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS 2 SBM-3 – S2 Material impacts, risks and opportunities and their interaction with strategy and business model Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities, workers in the value chain
ESRS S2-1 Policies related to value chain workers Workers in the value chain
ESRS S2-2 Processes for engaging with value chain workers about impacts Workers in the value chain
ESRS S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns Workers in the value chain
ESRS S2-4 Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action Workers in the value chain
ESRS S2-5 Targets related to managing material negative impacts, advancing positive impacts, and
managing material risks and opportunities		 Workers in the value chain
ESRS G1 Business conduct Business conduct
ESRS 2 GOV-1 – G1 The role of the administrative, management and supervisory bodies General information
ESRS 2 IRO-1 – G1 Description of the processes to identify and assess material impacts, risks and opportunities Strategy, business model, value chain, interests and views of stakeholders, and material impacts, risks and opportunities
ESRS G1-1 Corporate culture and business conduct policies Business conduct
ESRS G1-2 Management of relationships with suppliers Business conduct
ESRS G1-3 Prevention and detection of corruption and bribery Business conduct
ESRS G1-4 Confirmed incidents of corruption or bribery Business conduct
LIST OF DATAPOINTS IN GENERAL AND TOPIC-SPECIFIC STANDARDS RESULTING FROM OTHER EU LEGISLATION (ESRS 2, APPENDIX B)
  Reference
ESRS 2 GOV-1 Gender diversity of management and supervisory bodies paragraph 21(d) The role of Board of Management and Supervisory Board
ESRS 2 GOV-1 Percentage of independent board members paragraph 21(e) Composition of the Supervisory Board and its committees
ESRS 2 GOV-4 Statement on due diligence paragraph 30 Statement on due diligence
ESRS 2 SBM-1 Involvement in activities related to fossil fuels paragraph 40(d)(i) Not reported
ESRS 2 SBM-1 Involvement in activities related to the production of chemicals paragraph 40(d)(ii) Not reported
ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40(d)(iii) Not reported
ESRS 2 SBM-1 Involvement in activities related to the cultivation and production of tobacco paragraph 40(d)(iv) Not reported
ESRS E1-1 Transition plan for achieving climate neutrality by 2050 paragraph 14 Transition plan for climate change mitigation
ESRS E1-4 GHG emissions and reduction targets paragraph 34 Targets related to climate change mitigation and adaptation
ESRS E1-5 Energy consumption from fossil fuels, disaggregated by source (only high climate impact sectors) paragraph 38 Energy consumption, energy mix and energy efficiency
ESRS E1-5 Energy consumption and mix paragraph 37 Energy consumption, energy mix and energy efficiency
ESRS E1-5 Energy intensity from activities in high climate impact sectors paragraphs 40 to 43 Energy consumption, energy mix and energy efficiency
ESRS E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions paragraph 44 Decarbonization progress
ESRS E1-6 Intensity of gross GHG emissions paragraphs 53 to 55 Decarbonization progress
ESRS E1-7 GHG removals and carbon credits paragraph 56 Carbon credits and GHG mitigation projects
ESRS E1-9 Risk exposure of reference value portfolio with regard to physical climate-related risks paragraph 66 Anticipated financial effects from material physical risks, transition risks and opportunities
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, paragraph 66(a) and ESRS E1-9 Location of significant assets with a material physical risk paragraph 66(c) Anticipated financial effects from material physical risks, transition risks and opportunities
ESRS E1-9 Breakdown of the carrying value of real estate assets by energy efficiency classes paragraph 67(c) Anticipated financial effects from material physical risks, transition risks and opportunities
ESRS E1-9 Portfolio’s degree of exposure to climate-related opportunities paragraph 69 Anticipated financial effects from material physical risks, transition risks and opportunities
ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to
air, water and soil paragraph 28		 Not material
ESRS E3-1 Water and marine resources paragraph 9 Not material
ESRS E3-1 Dedicated policy paragraph 13 Not material
ESRS E3-1 Sustainable oceans and seas paragraph 14 Not material
ESRS E3-4 Total water recycled and reused paragraph 28 (c) Not material
ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29 Not material
ESRS 2 – SBM-3 – E4 paragraph 16 (a) i Not material
ESRS 2 – SBM-3 – E4 paragraph 16 (b) Not material
ESRS 2 – SBM-3 – E4 paragraph 16 (c) Not material
ESRS E4-2 Sustainable land/agriculture practices or policies paragraph 24 (b) Not material
ESRS E4-2 Sustainable oceans/seas practices or policies paragraph 24 (c) Not material
ESRS E4-2 Policies to address deforestation paragraph 24 (d) Not material
ESRS E5-5 Non-recycled waste paragraph 37 (d) Not material
ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 Not material
ESRS 2 SBM3 – S1 Risk of forced labor paragraph 14(f) Not reported
ESRS 2 SBM3 – S1 Risk of child labor paragraph 14(g) Not reported
ESRS S1-1 Commitments related to human rights policy paragraph 20 Respect for human rights
ESRS S1-1 Regulations regarding due diligence assessments in relation to the matters addressed in Conventions 1 to 8 of the International
Labor Organization paragraph 21		 Respect for human rights
ESRS S1-1 Processes and actions to combat human trafficking paragraph 22 Respect for human rights
ESRS S1-1 Policies or management system to prevent accidents at work paragraph 23 Policies related to own workforce
ESRS S1-3 Processing of complaints paragraph 32(c) Not reported
ESRS S1-14 Number of fatalities and number and rate of accidents at work paragraph 88 (b) and (c) Health and safety metrics
ESRS S1-14 Number of missed working days caused by injury, accidents, fatal accidents or illness paragraph 88(e) Health and safety metrics
ESRS S1-16 Unadjusted, gender-specific pay gap paragraph 97(a) Remuneration metrics (pay gap and total remuneration)
ESRS S1-16 Excessive remuneration of board members paragraph 97(b) Remuneration metrics (pay gap and total remuneration)
ESRS S1-17 Cases of discrimination paragraph 103(a) Incidents, complaints and severe human rights impacts
ESRS S1-17 Failure to adhere to the United Nations (UN) Guiding Principles on Business and Human Rights and the OECD Guidelines paragraph 104(a) Incidents, complaints and severe human rights impacts
ESRS 2 SBM3 – S2 Significant risk of child labor or forced labor in the value chain paragraph 11(b) Workers in the value chain
ESRS S2-1 Commitments related to human rights policy paragraph 17 Policies related to value chain workers
ESRS S2-1 Policies related to value chain workers paragraph 18 Policies related to value chain workers
ESRS S2-1 Failure to adhere to the United Nations (UN) Guiding Principles on Business and Human Rights and the OECD Guidelines paragraph 19 Policies related to value chain workers
ESRS S2-1 Regulations regarding due diligence assessments in relation to the matters addressed in Conventions 1 to 8 of the International Labor Organization paragraph 19 Policies related to value chain workers
ESRS S2-4 Human rights issues and incidents connected to upstream and downstream value chain paragraph 36 Managing material impacts
ESRS S3-1 Human rights policy commitments paragraph 16 Not material
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines paragraph 17 Not material
ESRS S3-4 Human rights issues and incidents paragraph 36 Not material
ESRS S4-1 Policies related to consumers and end-users paragraph 16 Not material
ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 Not material
ESRS S4-4 Human rights issues and incidents paragraph 35 Not material
ESRS G1-1 United Nations Convention against Corruption paragraph 10(b) Not material
ESRS G1-1 Protection of whistleblowers paragraph 10(d) Not material
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24(a) Targets and results, confirmed incidents of corruption or bribery
ESRS G1-4 Standards to combat corruption and bribery paragraph 24(b) Targets and results, confirmed incidents of corruption or bribery
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2024 Annual Report