ESRS Standard
ESRS Standard
This Appendix is an integral part of ESRS 2 General Disclosures and provides a non-binding illustration of the datapoints in ESRS 2 General Disclosures and topical standards that derive from other EU legislation.
Table 1. Datapoints in the main body of the Standard
Disclosure Requirement and related datapoint in ESRS | SFDR reference | Pillar 3 reference | Benchmark Regulation reference | EU Climate Law reference |
ESRS 2 GOV-1 Percentage of board members who are independent | Delegated Regulation (EU) 2020/1816, Annex II | |||
ESRS 2 GOV-3 Statement on due diligence | Indicator number 10 Table #3 of Annex 1 | |||
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities | Indicators number 4 Table #1 of Annex 1 | Article 449a Regulation (EU) No 575/2013 read in conjunction with Article 435 of that Regulation; Commission Implementing Regulation (EU) 2024/3172 Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk; Template 1: Banking book- Indicators of potential climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity | Delegated Regulation (EU) 2020/1818, Article 12(1) | |
ESRS 2 SBM-1 Involvement in activities related to chemical production | Indicator number 9 Table #2 of Annex 1 | Delegated Regulation (EU) 2020/1816, Annex II | ||
ESRS 2 SBM-1 Involvement in activities related to prohibited weapons | Indicator number 14 Table #1 of Annex 1 | Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II | ||
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco | Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II | |||
ESRS 2 GDR-P Human rights policy | Indicator 11 of table #1 and indicator 9 of table #3 of Annex 1 | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social factor in Annex II | ||
ESRS E1-1 Transition plan for climate change mitigation | Regulation (EU) 2021/1119, Article 2(1) | |||
ESRS E1-6 GHG emission reduction targets | Indicator number 4 Table #2 of Annex 1 | Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172 Template 3: Banking book – Climate change transition risk: alignment metrics | Delegated Regulation (EU) 2020/1818, Article 6 | |
ESRS E1-7 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) | Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1 | |||
ESRS E1-7 Energy consumption and mix | Indicator number 5 Table #1 of Annex 1 | |||
ESRS E1-8 Gross Scope 1, 2, 3 GHG emissions | Indicators number 1 and 2 Table #1 of Annex 1 | Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity | Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1) | |
ESRS E1-9 GHG removals and carbon credits | Regulation (EU) 2021/1119, Article 2(1) | |||
ESRS E1-11 Exposure of the benchmark portfolio to climate-related physical risks | Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II | |||
ESRS E1-11 Breakdown of the carrying value of its real estate assets by energy-efficiency classes | Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172; Template 2: Banking book Climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral | |||
ESRS E1-11 Degree of exposure of the portfolio to climate-related opportunities | Delegated Regulation (EU) 2020/1818 | |||
ESRS E2-4 Amount of material pollutants emitted to air, water and soil | Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1 | |||
ESRS E3-1 Water-related policies | Indicator number 7 Table #2 of Annex 1 | |||
ESRS E3-1 Policy covering areas with-water stress | Indicator number 8 Table 2 of Annex 1 | |||
ESRS E3-4 Total water recycled and reused | Indicator number 6.2 Table #2 of Annex 1 | |||
ESRS E4-5 Activities negatively affecting biodiversity-sensitive areas | Indicator number 7 Table #1 of Annex 1 | |||
ESRS E4-2 Policy covering sites in or near biodiversity-sensitive areas | Indicator number 14.2 Table #2 of Annex 1 | |||
ESRS E5-5 Non-recycled waste | Indicator number 13 Table #2 of Annex 1 | |||
ESRS E5-5 Hazardous waste and radioactive waste | Indicator number 9 Table #1 of Annex 1 | |||
ESRS 2 IRO-2 Risk of incidents of forced labour | Indicator number 13 Table #3 of Annex I | |||
ESRS 2 IRO-2 Risk of incidents of child labour | Indicator number 12 Table #3 of Annex I | |||
ESRS 2 GDR-P Human rights policy commitments | Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Annex II | ||
ESRS S1-1 Processes and measures for preventing trafficking in human beings | Indicator number 11 Table #3 of Annex I | |||
ESRS S1-2 Grievance mechanism, including employee-related matters | Indicator number 5 Table #3 of Annex I and Indicator number 11 Table #1 of Annex I | |||
ESRS S1-13 Health and safety management system | Indicator number 1 Table #3 of Annex I | |||
ESRS S1-13 Rate of work-related accidents | Indicator number 2 Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social in Annex II | ||
ESRS S1-13 Number of days lost to injuries, accidents, illness | Indicator number 3 Table #3 of Annex I | |||
ESRS S1-15 Unadjusted gender pay gap | Indicator number 12 Table #1 of Annex I | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social in Annex II | ||
ESRS S1-15 Annual total remuneration ratio | Indicator number 8 Table #3 of Annex I | |||
ESRS S1-16 Incidents of discrimination | Indicator number 7 Table #3 of Annex I | |||
ESRS S1-16 Human rights incidents | Indicator number 10 Table #1 and Indicator n. 14 Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social in Annex II | ||
ESRS S2-1 Processes and measures for preventing trafficking in human beings | Indicator number 11 Table #3 of Annex I | |||
ESRS S2-1 Code of conduct | Indicator number 4 Table #3 of Annex 1 | |||
ESRS S3-2 Grievance mechanism | Indicator number 11 Table #1 of Annex I | |||
ESRS S2-3 Human rights incidents | Indicator number 10 Table #1 of Annex I and Indicator n. 14 Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social in Annex II | ||
ESRS S3-3 Human rights incidents | Indicator number 10 Table #1 of Annex I and Indicator n. 14 Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social in Annex II | ||
ESRS S4-2 Grievance mechanism | Indicator number 11 Table #1 of Annex I | |||
ESRS S4-3 Human rights incidents | Indicator number 10 Table #1 of Annex I and Indicator n. 14 Table #3 of Annex I | Delegated Regulation (EU) 2020/1816, Section 1 and 2 on Social in Annex II | ||
ESRS G1-1 Policies consistent with United Nations Convention against Corruption | Indicator number 15 Table #3 of Annex 1 | |||
ESRS G1-1 Protection of whistle-blowers | Indicator number 6 Table #3 of Annex 1 | |||
ESRS G1-2 Actions to address breaches of standards of anti-corruption and anti-bribery | Indicator number 16 Table #3 of Annex 1 | |||
ESRS G1-4 Convictions and Fines for violation of anti-corruption and anti-bribery laws | Indicator number 17 Table #3 of Annex 1 | Delegated Regulation (EU) 2020/1816, Annex II |
Explanation of the column headings and the references in Table 1:
SFDR: Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (Sustainable Finance Disclosures Regulation or ‘SFDR’) (OJ L 317, 9.12.2019, p. 1, ELI: http://data.europa.eu/eli/reg/2019/2088/oj).
Pillar 3: Regulation (EU) No 575/2013 of the European Parliament and of the Council (Capital Requirements Regulation or ‘CRR’).
Benchmark Regulation: Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (‘Climate Benchmark Regulation’) (OJ L 171, 29.6.2016, p. 1, ELI: http://data.europa.eu/eli/reg/2016/1011/oj).
EU Climate Law: Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (‘European Climate Law’) (OJ L 243, 9.7.2021, p. 1, ELI: http://data.europa.eu/eli/reg/2021/1119/oj).
Implementing Regulation (EU) 2024/3172: Commission Implementing Regulation (EU) 2024/3172 of 29 November 2024 laying down implementing technical standards for the application of Regulation (EU) No 575/2013 of the European Parliament and of the Council with regard to public disclosures by institutions of the information referred to in Part Eight, Titles II and III, of that Regulation, and repealing Commission Implementing Regulation (EU) 2021/637.
Delegated Regulation (EU) 2020/1818: Commission Delegated Regulation (EU) 2020/1818 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks (OJ L 406, 3.12.2020, p. 17), as amended by Commission Delegated Regulation (EU) 2025/1775.
Table 2. Methodological specifications in AR corresponding to EU legislation
Application Requirement in Amended ESRS | SFDR reference | Pillar 3 reference | Benchmark Regulation reference | EU Climate Law reference |
ESRS 2 GOV-1 Board's gender diversity | Indicator number 13 of Table #1 of Annex 1 | Delegated Regulation (EU) 2020/1816, Annex II | ||
ESRS E1-11 Location of significant assets at material physical risk | Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2024/3172; Template 5: Banking book - Climate change physical risk: Exposures subject to physical risk. | |||
ESRS E4-5 Land degradation, desertification, soil sealing | Indicator number 10 Table #2 of Annex 1 | |||
ESRS E4-5 Natural species and protected areas | Indicator number 14.1 Table #2 of Annex 1 | |||
ESRS E4-2 Sustainable land / agriculture practices or policies | Indicator number 11 Table #2 of Annex 1 | |||
ESRS E4-2 Sustainable oceans / seas practices or policies | Indicator number 12 Table #2 of Annex 1 | |||
ESRS E4-2 Policies to address deforestation | Indicator number 15 Table #2 of Annex 1 |
Explanation of the column headings in Table 2:
SFDR: Regulation (EU) 2019/2088 of the European Parliament and of the Council (‘Sustainable Finance Disclosures Regulation’ or ‘SFDR’).
Pillar 3: Regulation (EU) No 575/2013 of the European Parliament and of the Council (‘Capital Requirements Regulation’ or ‘CRR’).
Benchmark Regulation: Regulation (EU) 2016/1011 of the European Parliament and of the Council (‘Climate Benchmark Regulation’).
EU Climate Law: Regulation (EU) 2021/1119 of the European Parliament and of the Council (‘European Climate Law’).
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