ESRS Content Index

Disclosures that are incorporated by reference are indicated with (IbR)

ESRS 2 – General disclosures

DR	Requirement	Reference
BP-1	General basis for preparation of sustainability	Basis for preparation
BP-2	Disclosures in relation to specific circumstances	Basis for preparation
GOV-1	The role of the administrative, management and supervisory bodies	Governance Governance and Risk Management – Board of Directors (IbR) Governance and Risk Management – Sustainability committee (IbR) Stakeholder engagement – Internal engagement on sustainability (IbR)
GOV-2	Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	Governance Governance and Risk Management – Board of Directors (IbR) Governance and Risk Management – Sustainability committee (IbR) Stakeholder engagement – Internal engagement on sustainability (IbR)
GOV-3	Integration of sustainability-related performance in incentive schemes	Compensation – Compensation of the Executive Committee (IbR) Note 27 to the Consolidated Financial Statements (IbR)
GOV-4	Statement on due diligence	People – Human rights (IbR) Stakeholder engagement – Supplier engagement (IbR)
GOV-5	Risk management and internal controls over sustainability reporting	Governance and Risk Management – Our approach to risk management (IbR) Risk management over sustainability reporting (IbR)
SBM-1	Strategy, business model and value chain	Our approach to Sustainability – Our integrated report and value creation (IbR)
SBM-2	Interests and views of stakeholders	People – Nutrition and Health (IbR) Stakeholder engagement – Supplier Engagement (IbR) Stakeholder engagement – Investor Engagement (IbR) Stakeholder engagement – Community Engagement (IbR) Stakeholder engagement – Partnerships (IbR)
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Climate change – Material impacts, risks and opportunities Pollution – Material impacts, risks and opportunities Water and marine resources – Material impacts, risks and opportunities Own workforce – Material impacts, risks and opportunities Workers in the value chain – Material impacts, risks and opportunities Consumers and end-users – Material impacts, risks and opportunities Business conduct – Material impacts, risks and opportunities
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Materiality Assessment process Related to E4: Nature – Biodiversity management (IbR)
IRO-2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statement	ESRS Content Index

ESRS E1 – Climate Change

DR	Requirement	Reference
GOV-3	Integration of sustainability-related performance in incentive schemes	Compensation – Compensation of the Executive Committee (IbR)
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Climate change – Material impacts, risks and opportunities
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Climate change – Our net-zero Roadmap Climate change – Physical and transition climate risk assessments
E1-1	Transition plan for climate change mitigation	Climate change – Our net-zero Roadmap Climate change – Strategy
E1-2	Policies related to climate change mitigation and adaptation	Climate change – Policies
E1-3	Actions and resources in relation to climate change policies	Climate change – Our net-zero Roadmap Climate change – Actions and resources
E1-4	Targets related to climate change mitigation and adaptation	Climate change – Metrics and targets
E1-5	Energy consumption and mix	Climate change – Energy
E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions	Climate change – Greenhouse gas emissions
E1-7	GHG removals and GHG mitigation projects financed through carbon credits	Climate change – Our net-zero Roadmap Climate change – Carbon credits and carbon pricing
E1-8	Internal carbon pricing	Climate change – Carbon credits and carbon pricing
E1-9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Transitional provision

ESRS E2 – Pollution

DR	Requirement	Reference
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Materiality Assessment process
E2-1	Policies related to pollution	Pollution – Policies
E2-2	Actions and resources related to pollution	Pollution – Actions and resources
E2-3	Targets related to pollution	Pollution – Metrics and targets
E2-4	Pollution of air, water and soil	Not material
E2-5	Substances of concern and substances of very high concern	Pollution – Metrics and targets
E2-6	Anticipated financial effects from pollution-related impacts, risks and opportunities	Transitional provision

ESRS E3 – Water and marine resources

DR	Requirement	Reference
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Materiality Assessment process
E3-1	Policies related to water and marine resources	Water and marine resources – Material impacts, risks and opportunities
E3-2	Actions and resources related to water and marine resources	Water and marine resources – Material impacts, risks and opportunities
E3-3	Targets related to water and marine resources	Water and marine resources – Material impacts, risks and opportunities
E3-4	Water consumption	Water and marine resources – Material impacts, risks and opportunities
E3-5	Anticipated financial effects from water and marine resources-related impacts, risks and opportunities	Transitional provision

ESRS S1 – Own workforce

DR	Requirement	Reference
SBM-2	Interests and views of stakeholders	Own workforce – Policies Own workforce – Actions and resources
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Own workforce – Material impacts, risks and opportunities
S1-1	Policies related to own workforce	Own workforce – Policies
S1-2	Processes for engaging with own workers and workers’ representatives about impacts	Own workforce – Actions and resources
S1-3	Processes to remediate negative impacts and channels for own workers to raise concerns	Own workforce – Actions and resources Business ethics – Speaking up (IbR)
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 – Actions and resources
S1-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Own workforce – Metrics and targets
S1-6	Characteristics of the undertaking’s employees	Own workforce – Characteristics of our employees
S1-7	Characteristics of non-employee workers in the undertaking’s own workforce	Transitional provision
S1-8	Collective bargaining coverage and social dialogue	Own workforce – Collective bargaining agreements
S1-9	Diversity metrics	Own workforce – Other indicators
S1-10	Adequate wages	Own workforce – Compensation-related metrics
S1-11	Social protection	Transitional provision
S1-12	Persons with disabilities	Transitional provision
S1-13	Training and skills development metrics	Transitional provision
S1-14	Health and safety metrics	Own workforce – Safety and health
S1-15	Work-life balance metrics	Transitional provision
S1-16	Compensation metrics (pay gap and total compensation)	Own workforce – Compensation-related metrics
S1-17	Incidents, complaints and severe human rights impacts	Own workforce – Human rights Business ethics – Speaking up (IbR) SpeakUp reports (IbR)

ESRS S2 – Workers in the value chain

DR	Requirement	Reference
SBM-2	Interests and views of stakeholders	Workers in the value chain – Policies Workers in the value chain – Actions and resources
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Workers in the value chain – Material impacts, risks and opportunities
S2-1	Policies related to value chain workers	Workers in the value chain – Policies
S2-2	Processes for engaging with value chain workers about impacts	Workers in the value chain – Actions and resources Stakeholder engagement – Supplier engagement (IbR)
S2-3	Processes to remediate negative impacts and channels for value chain workers to raise concerns	Workers in the value chain – Actions and resources Stakeholder engagement – Supplier engagement (IbR) Business ethics – Speaking up (IbR)
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 – Actions and resources Stakeholder engagement – Supplier engagement (IbR)
S2-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Workers in the value chain – Metrics and targets

ESRS S4 – Consumers and end-users

DR	Requirement	Reference
SBM-2	Interests and views of stakeholders	Consumers and end-users – Policies Consumers and end-users – Actions and resources
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	Consumers and end-users – Material impacts, risks and opportunities
S4-1	Policies related to consumers and end-users	Consumers and end-users – Policies
S4-2	Processes for engaging with consumers and end-users about impacts	Consumers and end-users – Actions and resources
S4-3	Processes to remediate negative impacts and channels for consumers and end-users to raise concerns	Consumers and end-users – Actions and resources Business ethics – Speaking up (IbR)
S4-4	Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions	Consumers and end-users – Actions and resources People – Nutrition and health (IbR)
S4-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Consumers and end-users – Actions and resources People – Nutrition and health (IbR)

ESRS G1 – Business Conduct

DR	Requirement	Reference
GOV-1	The role of the administrative, management and supervisory bodies	Governance
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Materiality Assessment process
G1-1	Corporate culture and business conduct policies and corporate culture	Business Conduct – Policies Business ethics – Code of Business Ethics (IbR)
G1-2	Management of relationships with suppliers	Stakeholder engagement – Our Suppliers (IbR)
G1-3	Prevention and detection of corruption and bribery	Business Ethics – Identifying and managing bribery and corruption risks (IbR)
G1-4	Confirmed incidents of corruption or bribery	SpeakUp reports (IbR)
G1-5	Political influence and lobbying activities	Business Conduct – Political influence and lobbying
G1-6	Payment practices	Business Conduct – Payment practices

Integrated Annual Report 2024

ESRS 2 – General disclosures

ESRS E1 – Climate Change

ESRS E2 – Pollution

ESRS E3 – Water and marine resources

ESRS S1 – Own workforce

ESRS S2 – Workers in the value chain

ESRS S4 – Consumers and end-users

ESRS G1 – Business Conduct

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