STATEMENT OF CONSOLIDATED NON-FINANCIAL AND SUSTAINABILITY INFORMATION

Annex: ESRS content index

IRO-2. DISCLOSURE REQUIREMENTS IN ESRS COVERED BY THE UNDERTAKING’S SUSTAINABILITY STATEMENT

Standard	Disclosure requirement	Page	Comment
ESRS 2	BP-1	77
ESRS 2	BP-2	79
ESRS 2	GOV-1	73
ESRS 2	GOV-2	76
ESRS 2	GOV-3	76
ESRS 2	GOV-4	81
ESRS 2	GOV-5	59
ESRS 2	SBM-1	55
ESRS 2	SBM-2	62
ESRS 2	SBM-3	68
ESRS 2	IRO-1	70
ESRS 2	IRO-2	82, 183
ESRS E1	SBM-3	95
ESRS E1	GOV-3	76
ESRS E1	IRO-1	70
ESRS E1	E1-1	99
ESRS E1	E1-2	100
ESRS E1	E1-3	101
ESRS E1	E1-4	101
ESRS E1	E1-5	102
ESRS E1	E1-6	103
ESRS E1	E1-7	106
ESRS E1	E1-8	107
ESRS E1	E1-9		Phased-in
ESRS E2			Not material
ESRS E3	IRO-1	71
ESRS E3	E3-1	108
ESRS E3	E3-2	109
ESRS E3	E3-3	110
ESRS E3	E3-4	111
ESRS E3	E3-5		Phased-in
ESRS E4	SBM-3	113
ESRS E4	IRO-1	71
ESRS E4	E4-1	114
ESRS E4	E4-2	117
ESRS E4	E4-3	118
ESRS E4	E4-4	120
ESRS E4	E4-5	122
ESRS E4	E4-6		Phased-in
ESRS E5	IRO-1	72
ESRS E5	E5-1	126
ESRS E5	E5-2	127
ESRS E5	E5-3	128
ESRS E5	E5-4	129
ESRS E5	E5-5	129
ESRS E5	E5-6		Phased-in
ESRS S1	SBM-2	133
ESRS S1	SBM-3	132
ESRS S1	S1-1	133
ESRS S1	S1-2	137
ESRS S1	S1-3	138
ESRS S1	S1-4	139
ESRS S1	S1-5	141
ESRS S1	S1-6	143
ESRS S1	S1-7		Phased-in
ESRS S1	S1-8	145
ESRS S1	S1-9	146
ESRS S1	S1-10	147
ESRS S1	S1-11		Phased-in
ESRS S1	S1-12	147
ESRS S1	S1-13	148	Phased-in: information related to performance review
ESRS S1	S1-14	148	Phased-in: information related to non-employees
ESRS S1	S1-15		Phased-in
ESRS S1	S1-16	149
ESRS S1	S1-17	149
ESRS S2	SBM-2	151
ESRS S2	SBM-3	150
ESRS S2	S2-1	151
ESRS S2	S2-2	154
ESRS S2	S2-3	154
ESRS S2	S2-4	155
ESRS S2	S2-5	156
ESRS S3	SBM-2	157
ESRS S3	SBM-3	157
ESRS S3	S3-1	157
ESRS S3	S3-2	159
ESRS S3	S3-3	160
ESRS S3	S3-4	161
ESRS S3	S3-5	164
ESRS S4			Not material
ESRS G1	GOV-1	173
ESRS G1	IRO-1	72
ESRS G1	G1-1	166
ESRS G1	G1-2	171
ESRS G1	G1-3	173
ESRS G1	G1-4	173
ESRS G1	G1-5		Not material
ESRS G1	G1-6		Not material
ENTITY-SPECIFIC: CYBERSECURITY		174
ENTITY-SPECIFIC: INNOVATION, DIGITALIZATION AND TECHNOLOGY APPLIED TO THE BUSINESS		178

Standard	Disclosure requirement	Datapoint	Reference	Materiality	Page
ESRS 2	GOV-1	P.21 (d)	SFDR/BNCH	Material	73
ESRS 2	GOV-1	P.21 (e)	BNCH	Material	73
ESRS 2	GOV-4	P.30	SFDR	Material	81
ESRS 2	SBM-1	P.40 (d) i	SFDR/P3/BNCH	Material	55
ESRS E1	E1-1	P.14	LC	Material	99
ESRS E1	E1-1	P.16 (g)	P3/BNCH	Material	99
ESRS E1	E1-4	P.34	SFDR/P3/BNCH	Material	101
ESRS E1	E1-5	P.38	SFDR	Material	102
ESRS E1	E1-5	P.37	SFDR	Material	102
ESRS E1	E1-5	P. 40	SFDR	Material	102
ESRS E1	E1-5	P. 41	SFDR	Material	102
ESRS E1	E1-5	P. 42	SFDR	Material	102
ESRS E1	E1-5	P. 43	SFDR	Material	102
ESRS E1	E1-6	P.44	SFDR/P3/BNCH	Material	103
ESRS E1	E1-6	P.53	SFDR/P3/BNCH	Material	103
ESRS E1	E1-6	P.54	SFDR/P3/BNCH	Material	103
ESRS E1	E1-6	P.55	SFDR/P3/BNCH	Material	103
ESRS E1	E1-7	P.56	LC	Material	106
ESRS E1	E1-7	P.56	LC	Material	106
ESRS E1	E1-9	P.66 (a)/ P.66 (c)/ P.67 (c)	P3	Phased-in
ESRS E1	E1-9	P.66/ P.69	BNCH	Phased-in
ESRS E2	E2-4	P.28	SFDR	Not Material
ESRS E3	E3-1	P.9	SFDR	Material	108
ESRS E3	E3-1	P.13	SFDR	Material	108
ESRS E3	E3-1	P.14	SFDR	Material	108
ESRS E3	E3-4	P.28 (c)	SFDR	Material	111
ESRS E3	E3-4	P.29	SFDR	Material	111
ESRS E4	E4 SBM-3	P.16 (a)	SFDR	Material	113
ESRS E4	E4 SBM-3	P.16 (b)	SFDR	Material	113
ESRS E4	E4 SBM-3	P.16 (c)	SFDR	Material	113
ESRS E4	E4-2	P.24 (b)	SFDR	Material	117
ESRS E4	E4-2	P.24 (c)	SFDR	Material	117
ESRS E5	E5-5	P.37 (d)	SFDR	Material	129
ESRS E5	E5-5	P.39	SFDR	Material	129
ESRS S1	S1 SBM-3	P.14 (f)	SFDR	Material	132
ESRS S1	S1 SBM-3	P.14 (g)	SFDR	Material	132
ESRS S1	S1-1	P.20	SFDR	Material	133
ESRS S1	S1-1	ILOC,P.21	P3	Material	133
ESRS S1	S1-1	P.22	SFDR	Material	133
ESRS S1	S1-1	P.23	SFDR	Material	133
ESRS S1	S1-3	P.32 (c)	SFDR	Material	138
ESRS S1	S1-14	P.88 (b) and (c)	SFDR/BNCH	Material	148
ESRS S1	S1-14	P.88 (e)	SFDR	Material	148
ESRS S1	S1-16	P.97 (a)	SFDR/BNCH	Material	149
ESRS S1	S1-16	P.97 (b)	SFDR	Material	149
ESRS S1	S1-17	P.103 (a)	SFDR	Material	149
ESRS S1	S1-17	P.104 (a)	SFDR/BNCH	Material	149
ESRS S2	S2 SBM-3	P.11 (b)	SFDR	Material	150
ESRS S2	S2-1	P.17	SFDR	Material	151
ESRS S2	S2-1	P.18	SFDR	Material	151
ESRS S2	S2-1	P.19	SFDR/BNCH	Material	151
ESRS S2	S2-4	P.36	SFDR	Material	155
ESRS S3	S3-1	P.16	SFDR	Material	157
ESRS S3	S3-1	P.17	SFDR/BNCH	Material	157
ESRS S3	S3-4	P.36	SFDR	Material	161
ESRS S4	S4-1	P.16	SFDR	Not Material
ESRS S4	S4-1	P.17	SFDR/BNCH	Not Material
ESRS S4	S4-4	P.35	SFDR	Not Material
ESRS G1	G1-1	P.10 (b)	SFDR	Material	166
ESRS G1	G1-4	P.24 (a)	SFDR/BNCH	Material	173
ESRS G1	G1-4	P.24 (b)	SFDR	Material	173

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