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 |
