ESRS Standard
ESRS Standard
7. The objective of this DR is to enable an understanding of the phasing-in provisions that the undertaking has used.
8. If, by applying the phase-in provisions provided by ESRS 1 General Requirements paragraphs 125(a), 126(a) and 127(a), the undertaking omits the information required by one or more of the standards listed in that paragraph, it shall nevertheless disclose whether the impacts, risks and opportunities related to the topics covered in those standards have been assessed to be material as a result of the undertaking's materiality assessment.
9. In addition to paragraph 8, if one or more of these topics have been assessed to be material, the undertaking shall:
(a) disclose the topic or sub-topic(s) that are assessed to be material, and briefly describe how the undertaking's business model and strategy take account of its impacts related to those topics. The undertaking may disclose this information at the level of topic or sub-topic;
(b) briefly describe any time-bound targets it has set related to the topics in question, the progress it has made towards achieving those targets, and whether its targets related to biodiversity and ecosystems are based on conclusive scientific evidence;
(c) briefly describe its policies in relation to the topics in question;
(d) briefly describe actions it has taken to identify, monitor, prevent, mitigate, bring to an end, minimise or remediate actual or potential negative impacts related to the topic in question, and the result of such actions; and
(e) disclose metrics relevant to the topic in question.
10. If, by applying the other phase-in provisions provided by ESRS 1 General Requirements in paragraphs 125(b)-(e), 126(b)-(e) and 127(b)-(e), the undertaking omits the information required by other DRs listed in those paragraphs, it shall disclose this fact.
Application Requirements (AR)
Application Requirements (AR)
AR 3 for para. 9
The undertaking may present the information required in paragraph 9 either in the general part of its sustainability statement or alongside the relevant topical disclosures.
AR 4 for para. 10
The undertaking may present the information required in paragraph 10 either in the general part of its sustainability statement or within the content index as referred to in ESRS 2 General Disclosures IRO-2, AR 29 if it chooses that option.
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