ESRS 2 – General disclosures
| DR | Requirement | Reference | ||
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BP-1 |
General basis for preparation of sustainability |
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BP-2 |
Disclosures in relation to specific circumstances |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
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GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
General information > Governance > Sustainability-related performance measures in incentive schemes |
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GOV-4 |
Statement on due diligence |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
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SBM-1 |
Strategy, business model and value chain |
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SBM-2 |
Interests and views of stakeholders |
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SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
General information > Impact, risk, and opportunity (IRO) management Environmental information > Climate change > Resilience Analysis Environmental information > Biodiversity and ecosystems > DIRO assessment methodology and findings |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
ESRS E1 – Climate Change
| DR | Requirement | Reference | ||
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E1-1 |
Transition plan for climate change mitigation |
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E1-2 |
Policies related to climate change mitigation and adaptation |
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E1-3 |
Actions and resources in relation to climate change policies |
Environmental information > Climate change > Actions and resources |
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E1-4 |
Targets related to climate change mitigation and adaptation |
Environmental information > Climate change > Metrics and targets |
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E1-5 |
Energy consumption and mix |
Environmental information > Climate change > Reducing our operational emissions – Scope 1 & 2 Environmental information > Climate change > Energy Consumption |
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E1-6 |
Gross Scopes 1, 2, 3 and Total GHG emissions |
Environmental information > Climate change > Greenhouse gas emissions |
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E1-7 |
GHG removals and GHG mitigation projects financed through carbon credits |
Environmental information > Climate change > Removals and carbon credits |
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E1-8 |
Internal carbon pricing |
Environmental information > Climate change > Internal carbon pricing |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
Transitional provision |
ESRS E2 – Pollution
| DR | Requirement | Reference | ||
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E2-1 |
Policies related to pollution |
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E2-2 |
Actions and resources related to pollution |
Environmental information > Pollution > Actions and resources |
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E2-3 |
Targets related to pollution |
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E2-4 |
Pollution of air, water and soil |
Non material – voluntary disclosure |
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E2-5 |
Substances of concern and substances of very high concern |
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E2-6 |
Anticipated financial effects from pollution-related impacts, risks and opportunities |
Transitional provision |
ESRS E3 – Water and marine resources
| DR | Requirement | Reference | ||
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E3-1 |
Policies related to water and marine resources |
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E3-2 |
Actions and resources related to water and marine resources |
Environmental information > Water and marine resources > Actions and resources |
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E3-3 |
Targets related to water and marine resources |
Environmental information > Water and marine resources > Water use |
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E3-4 |
Water consumption |
Environmental information > Water and marine resources > Metrics and targets |
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E3-5 |
Anticipated financial effects from water and marine resources-related impacts, risks and opportunities |
Transitional provision |
ESRS E4 – Biodiversity and ecosystems
| DR | Requirement | Reference | ||
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E4-1 |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
Environmental information > Biodiversity and ecosystems > Strategy |
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E4-2 |
Policies related to biodiversity and ecosystems |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
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E4-4 |
Targets related to biodiversity and ecosystems |
Environmental information > Biodiversity and ecosystems > Metrics and targets |
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E4-5 |
Impact metrics related to biodiversity and ecosystems change |
Environmental information > Biodiversity and ecosystems > Metrics and targets |
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E4-6 |
Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities |
Transitional provision |
ESRS S1 – Own workforce
| DR | Requirement | Reference | ||
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S1-1 |
Policies related to own workforce |
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S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
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S1-3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
Social information > Own workforce > Incidents and human rights impactsand resources |
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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 |
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S1-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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S1-6 |
Characteristics of the undertaking’s employees |
Social information > Own workforce > Metrics and targets > Characteristics of our employees |
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S1-7 |
Characteristics of non-employee workers in the undertaking’s own workforce |
Transitional provision |
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S1-8 |
Collective bargaining coverage and social dialogue |
Social information > Own workforce > Metrics and targets > Collective bargaining |
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S1-9 |
Diversity metrics |
Social information > Own workforce > Metrics and targets > Diversity metrics Social information > Own workforce > Metrics and targets > Inclusion and belonging |
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S1-10 |
Adequate wages |
Social information > Own workforce > Metrics and targets > Compensation-related metrics (voluntarily reported) |
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S1-11 |
Social protection |
Not material |
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S1-12 |
Persons with disabilities |
Not material |
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S1-13 |
Training and skills development metrics |
Transitional provision (total training hours voluntarily reported) |
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S1-14 |
Health and safety metrics |
Social information > Own workforce > Metrics and targets > Safety and health |
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S1-15 |
Work-life balance metrics |
Transitional provision |
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S1-16 |
Compensation metrics (pay gap and total compensation) |
Social information > Own workforce > Metrics and targets > Compensation-related metrics |
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S1-17 |
Incidents, complaints and severe human rights impacts |
Social information > Own workforce > Metrics and targets > Incidents and human rights impacts |
ESRS S2 – Workers in the value chain
| DR | Requirement | Reference | ||
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S2-1 |
Policies related to value chain workers |
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S2-2 |
Processes for engaging with value chain workers about impacts |
Social information > Workers in the value chain > Actions and resources General information > Stakeholder engagement > Engaging with our supply chain |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
Social information > Workers in the value chain > Actions and resources |
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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 |
Social information > Workers in the value chain > Actions and resources General information > Stakeholder engagement > Engaging with our supply chain |
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S2-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Social information > Workers in the value chain > Metrics and targets |
ESRS S4 – Consumers and end-users
| DR | Requirement | Reference | ||
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S4-1 |
Policies related to consumers and end-users |
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S4-2 |
Processes for engaging with consumers and end-users about impacts |
Social information > Consumers and end-users > Actions and resources |
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S4-3 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
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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 |
Social information > Consumers and end-users > Actions and resources |
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S4-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Social information > Consumers and end-users > Metrics and targets (entity-specific) |
ESRS G1 – Business Conduct
| DR | Requirement | Reference | ||
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G1-1 |
Corporate culture and business conduct policies and corporate culture |
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G1-3 |
Prevention and detection of corruption and bribery |
Governance information > Business conduct > Identifying and managing bribery and corruption risks |
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G1-4 |
Confirmed incidents of corruption or bribery |
Governance information > Business conduct > Metrics and targets (voluntarily reported) |
ESRS Datapoints
| DR | Related datapoint | Paragraph | SFDR | Pillar 3 | Benchmark Regulation | Climate law | Location | |||||||
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GOV-1 |
Board’s gender diversity |
21 (d) |
Benchmark Regulation yes |
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GOV-1 |
Percentage of board members who are independent |
21 (e) |
Benchmark Regulation yes |
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SBM-1 |
Involvement in activities related to fossil fuel activities |
40 (d) i |
Benchmark Regulation yes |
Not material |
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SBM-1 |
Involvement in activities related to chemical production |
40 (d) ii |
Benchmark Regulation yes |
Not material |
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SBM-1 |
Involvement in activities related to controversial weapons |
40 (d) iii |
Benchmark Regulation yes |
Not material |
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SBM-1 |
Involvement in activities related to cultivation and production of tobacco |
40 (d) iv |
Benchmark Regulation yes |
Not material |
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SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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GOV-4 |
Statement on due diligence |
30 |
General information > Governance > Statement on due diligence |
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E1-1 |
Transition plan to reach climate neutrality by 2050 |
14 |
Climate law yes |
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E1-1 |
Undertakings excluded from Paris-aligned Benchmarks |
16 (g) |
Pillar 3 yes |
Benchmark Regulation yes |
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E1-4 |
GHG emission reduction targets |
34 |
SFDR yes |
Pillar 3 yes |
Benchmark Regulation yes |
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E1-5 |
Energy consumption from fossil sources disaggregated by sources |
38 |
SFDR yes |
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E1-5 |
Energy consumption and mix |
37 |
SFDR yes |
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E1-5 |
Energy intensity associated with activities in high climate impact sectors |
s 40 to 43 |
SFDR yes |
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E1-6 |
Gross Scope 1, 2, 3 and Total GHG emissions |
44 |
SFDR yes |
Pillar 3 yes |
Benchmark Regulation yes |
Climate change > Metrics and targets > Greenhouse gas emissions |
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E1-6 |
Gross GHG emissions intensity |
s 53 to 55 |
SFDR yes |
Pillar 3 yes |
Benchmark Regulation yes |
Climate change > Metrics and targets > Greenhouse gas emissions |
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E1-7 |
GHG removals and carbon credits |
56 |
Climate law yes |
Climate change > Metrics and targets > Removals and carbon credits |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
66 |
Benchmark Regulation yes |
Transitional provisions |
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E2-4 |
Amount of each pollutant listed in Annex II of the E-PRTR Regulation emitted to air, water and soil |
28 |
SFDR yes |
Appendix to the Sustainability Statements > Additional voluntary reporting |
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E2-5 |
Substances of concern and high concern |
32 |
SFDR yes |
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E3-1 |
Water and marine resources |
9 |
SFDR yes |
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E3-1 |
Sustainable oceans and seas |
14 |
SFDR yes |
Not material |
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E3-4 |
Total water recycled and reused |
28 (c) |
SFDR yes |
Not material |
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E3-4 |
Total water consumption in m3 per net revenue on own operations |
29 |
SFDR yes |
Water and marine resources > Metrics and targets > Water use |
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E4-2 |
Policies related to biodiversity and ecosystems |
20 |
SFDR yes |
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E4-4 |
Targets related to biodiversity and ecosystems |
29 |
SFDR yes |
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E4-5 |
Metrics related to biodiversity and ecosystems |
33 |
SFDR yes |
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E5-5 |
Non-recycled waste |
37 (d) |
SFDR yes |
Appendix to the Sustainability Statements > Additional voluntary reporting |
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E5-5 |
Hazardous waste and radioactive waste |
39 |
SFDR yes |
Appendix to the Sustainability Statements > Additional voluntary reporting |
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S1-1 |
Human rights policy commitments |
20 |
SFDR yes |
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S1-1 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
21 |
Pillar 3 yes |
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S1-1 |
processes and measures for preventing trafficking in human beings |
22 |
SFDR yes |
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S1-1 |
workplace accident prevention policy or management system |
23 |
SFDR yes |
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S1-3 |
grievance/complaints handling mechanisms |
32 (c) |
SFDR yes |
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S1-14 |
Number of fatalities and number and rate of work-related accidents |
88 (b) and (c) |
SFDR yes |
Benchmark Regulation yes |
Social information > Own workforce > Metrics and targets > Safety and health |
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S1-14 |
Number of days lost to injuries, accidents, fatalities or illness |
88 (e) |
SFDR yes |
Social information > Own workforce > Metrics and targets > Safety and health |
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S1-16 |
Unadjusted gender pay gap |
97 (a) |
SFDR yes |
Benchmark Regulation yes |
Social information > Own workforce > Metrics and targets > Compensation-related metrics |
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S1-16 |
Excessive CEO pay ratio |
97 (b) |
SFDR yes |
Social information > Own workforce > Metrics and targets > Compensation-related metrics |
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S1-17 |
Incidents of discrimination |
103 (a) |
SFDR yes |
Social information > Own workforce > Metrics and targets > Incidents and human rights impacts |
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S1-17 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
104 (a) |
SFDR yes |
Benchmark Regulation yes |
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S2-1 |
Human rights policy commitments |
17 |
SFDR yes |
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S2-1 |
Policies related to value chain workers |
18 |
SFDR yes |
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S2-1 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
19 |
SFDR yes |
Benchmark Regulation yes |
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S2-1 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
19 |
SFDR yes |
Social information > Workers in the value chain > Actions and resources |
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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 actions |
36 |
SFDR yes |
Social information > Workers in the value chain > Actions and resources |
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S4-1 |
Policies related to consumers and end-users |
16 |
SFDR yes |
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S4-1 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
17 |
SFDR yes |
Benchmark Regulation yes |
Not material |
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S4-4 |
Human rights issues and incidents |
35 |
SFDR yes |
Pillar 3 yes |
Not material |
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G1-1 |
United Nations Convention against Corruption |
10 (b) |
SFDR yes |
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G1-1 |
Protection of whistleblowers |
10 (d) |
SFDR yes |
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G1-4 |
Fines for violation of anti-corruption and anti-bribery laws |
24 (a) |
SFDR yes |
Benchmark Regulation yes |
Business conduct > Metrics and targets (voluntarily reported) |
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G1-4 |
Standards of anti-corruption and anti-bribery |
24 (b) |
SFDR yes |
Business conduct > Speak Up and Incidents of corruption and bribery |