The company shall report on the disclosure requirements followed in its Sustainability statements.

Thepurpose of this disclosure requirement is to provide an understanding of the disclosure requirements included in the company's Sustainability statement and the topics that have been omitted as not material as a result of the Materiality Analysis.

The company shall provide a list of the disclosure requirements that have been followed in preparing the Sustainability statement based on the results of the materiality analysis (see ESRS 1 Chapter 3), including the page numbers and/or paragraphs containing the relevant disclosures in the Sustainability statement. This can be presented in the form of an index. The company shall also include a table of all data points arising from other EU legislation listed in Installation B of this standard, indicating where they can be found in the Sustainability statement, including those that the company has assessed as not material, in which case the company shall indicate 'not material' in the table in accordance with ESRS 1 paragraph 35.

If the company concludes that climate change is not material and therefore omits the disclosures required by the disclosure requirements in ESRS E1 Climate Change, it shall disclose in detail the conclusions of its materiality analysis in relation to climate change (see ESRS 2 IRO-2 Disclosure requirements covered by the company's Sustainability statement included in ESRS), including a forward-looking analysis of conditions that may cause the company to consider climate change as material in the future.

If the company concludes that a topic other than climate change is not material and therefore omits all disclosures required by the disclosure requirements in a topic-specific ESRS, it may briefly explain the conclusions of its materiality analysis for that topic.

The company provides an explanation of how it has determined the material information to be disclosed in relation to the Impacts, Risks and Opportunities assessed as material, including the use of thresholds, and/or how it has implemented the criteria contained in ESRS 1 Section 3.2 Material Aspects and Materiality of Information.

AR 19 Notwithstanding the basis for presenting the information on sustainability aspects in accordance with Chapter 8 Structure of the Sustainability Statement of ESRS 1, the company may include the list of disclosure requirements it has established in preparing the Sustainability Statement (see paragraph 54) in the general information section or in other parts of the Sustainability Statement as it deems appropriate. The company may use an index, i.e. a tabular list of the disclosure requirements included in the Sustainability statement with their reference (pages/paragraphs).