ESRS Standard
ESRS Standard
The term"Policy" is synonymous with the term"Policy", which is used within the German version of the ESRS Standard.
22. the company shall disclose its policies to address its material impacts, risks and opportunities related to Climate change mitigation and adaptation.
23 The objective of this disclosure requirement is to provide an understanding of the extent to which the company has policies in place to address the identification, assessment, management and/or improvement of its Material Impacts, Risks and Opportunities related to Climate change mitigation and adaptation .
24 The disclosures required by paragraph 22 shall include information on the policies the company has in place to manage its Material Impacts, Risks and Opportunities related to Climate change mitigation and adaptation in accordance with ESRS 2 MDR-P Approaches to addressing Material Sustainability Aspects.
25 The company discloses the extent to which the following areas are considered in its policies :
(a) Climate change mitigation,
b) Climate change adaptation,
c) energy efficiency,
d) Use of Renewable energy and
e) Other
Application Requirement (AR)
Application Requirement (AR)
AR 16 Policies related to Climate change mitigation and Climate change adaptation may be specified separately, as their Targets, the people involved, the Actions and the means required to implement them are different.
AR 17 Climate change mitigation policies address the company 's management of greenhouse gas emissions, removals and transition risks over different time horizons, within its own operations and/or within its upstream and downstream Value chain. The requirement in paragraph 22 may refer to stand-alone Climate change mitigation policies as well as relevant policies in other areas that indirectly support Climate change mitigation, including training policiesand policies related to procurement, supply chains, investments or product development.
AR 18 Policies related to Climate change adaptation concern the management of the company 's physical climate risks and Transition risks related to Climate change adaptation. The requirements in paragraphs 22 and 25 may refer to stand-alone Climate change adaptation policies as well as relevant policies in other areas that indirectly support Climate change adaptation, including training policies and policies related to health and safety.
Examples from past practice
Examples from past practice
Examples serve only as an indication of how a disclosure requirement has been reported by other companies to date. Audited ESRS reports are not yet available. There is no guarantee of accuracy and completeness.
E1-2 - Policies related to Climate change mitigation and adaptation
Extract from the climate protection strategy
We attach great importance to Climate change mitigation and Climate change adaptation. Our guidelines serve as a framework with clear Targets and guiding principles that support us in our decision-making. With the introduction of our sustainability strategy, we have laid the foundation for continuous improvement in our environmental performance. This includes the efficient use of resources and the reduction of emissions along our entire Value chain.
Our commitment to protecting the environment is also reflected in our actions to procure raw materials responsibly. We take care to minimize impacts on ecosystems and rely on sustainable procurement concepts that promote the use of environmentally friendly materials.
Another focus of our strategy is the switch to renewable energies such as solar, hydro and wind power in order to further reduce our ecological footprint. We are also making targeted investments in innovative technologies that enable resource-efficient production while protecting the environment.
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