CSRD content index
CSRD content index
This Integrated Report is drafted in line with ESRS standards, but not fully compliant to meet external assurance. Sustainability statements in this Integrated Report have not been verified by an independent third party. From this year onwards, we will improve our Integrated Report and gradually ensure compliancy with CSRD requirements. The following table shows the CSRD content in this report and chapter navigation. The content table will be refined with specific datapoints in the coming years.
| ESRS | Reporting requirement | Description | Chapter |
| ESRS 2 | BP-1 | General basis for preparation of the sustainability statement | Basis for preparation |
| ESRS 2 | BP-2 | Disclosures in relation to specific circumstances | Basis for preparation |
| ESRS 2 | GOV-1 | The role of the administrative, management and supervisory bodies | Sustainability governance |
| ESRS 2 | GOV-2 | Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies | Sustainability governance |
| ESRS 2 | GOV-3 | Integration of sustainability-related performance in incentive schemes | Sustainability governance |
| ESRS 2 | GOV-4 | Statement on due diligence | Phase in 2025 |
| ESRS 2 | GOV-5 | Risk management and internal controls over sustainability reporting | Phase in 2025 |
| ESRS 2 | IRO-1 | Description of the process to identify and assess material impacts, risks and opportunities | Double materiality process and outcomes |
| ESRS 2 | IRO-2 | Disclosure requirements in ESRS covered by the undertaking's sustainability statement | CSRD content index |
| ESRS 2 | SBM-1 | Strategy, business model and value chain | Company overview |
| ESRS 2 | SBM-2 | Interests and views of stakeholders | Engaging our stakeholders |
| ESRS 2 | SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Double materiality process and outcomes |
| ESRS E1 | E1.GOV-3 | Integration of sustainability-related performance incentive schemes | Sustainability governance |
| ESRS E1 | E1.IRO-1 | Description of the processes to identy and assess material climate-related impacts, risks and opportunities | Double materiality process and outcomes |
| ESRS E1 | E1.SBM-3 | Material impacts, risks and opportunities and their interaciton with strategy and business model(s) | Double materiality process and outcomes |
| ESRS E1 | E1-1 | Transition plan for climate change mitigation | Climate action |
| ESRS E1 | E1-2 | Policies related to climate change mitigation and adaptation | Climate action |
| ESRS E1 | E1-3 | Actions and resources in relation to climate change policies | Climate action |
| ESRS E1 | E1-4 | Targets related to climate change mitigation and adaptation | Climate action |
| ESRS E1 | E1-5 | Energy consumption and mix | Climate action |
| ESRS E1 | E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions | Climate action |
| ESRS E1 | E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | Climate action |
| ESRS E1 | E1-8 | Internal carbon pricing | Climate action |
| ESRS E1 | E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | Phase in 2025 |
| ESRS E5 | E5-1 | Policies related to resource use and circular economy | Resource use and circular economy |
| ESRS E5 | E5-2 | Actions and resources in relation to resource use and circular economy | Resource use and circular economy |
| ESRS E5 | E5-3 | Targets related to resource use and circular economy | Resource use and circular economy |
| ESRS E5 | E5-4 | Resource inflows | Phase in 2025 |
| ESRS E5 | E5-5 | Resource outflows | Phase in 2025 |
| ESRS E5 | E5-6 | Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities | Phase in 2025 |
| ESRS E5 | E5.IRO-1 | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | Double materiality process and outcomes |
| ESRS S1 | S1-1 | Policies related to own workforce | Own workforce |
| ESRS S1 | S1-11 | Social protection | Own workforce |
| ESRS S1 | S1-12 | Persons with disabilities | Own workforce |
| ESRS S1 | S1-14 | Health and safety metrics | Own workforce |
| ESRS S1 | S1-2 | Processes for engaging with own workers and workers’ representatives about impacts | Engaging our stakeholders |
| ESRS S1 | S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | Engaging our stakeholders |
| ESRS S1 | S1-4 | Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | Own workforce |
| ESRS S1 | S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Own workforce |
| ESRS S1 | S1-9 | Diversity metrics | Own workforce |
| ESRS S1 | SBM-2 | Interests and views of stakeholders | Engaging our stakeholders |
| ESRS S1 | S1.SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model(s) | Double materiality process and outcomes |
| ESRS S4 | S4-1 | Policies related to consumers and end-users | Phase in 2025 |
| ESRS S4 | S4-2 | Processes for engaging with consumers and end-users about impacts | Engaging our stakeholders |
| ESRS S4 | S4-3 | Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | Engaging our stakeholders |
| ESRS S4 | S4-4 | Taking action on material impacts on consumers and end-users, and approaches to mitigating material risks and pursuing material opportunities related toconsumers and end-users,and effectiveness of those actions | Customers and end-users |
| ESRS S4 | S4-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Customers and end-users |
| ESRS S4 | SBM-2 | Interests and views of stakeholders | Engaging our stakeholders |
| ESRS S4 | S4.SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model(s) | Double materiality process and outcomes |
| ESRS G1 | G1-1 | Corporate culture and business conduct policies | Company culture Governance information |
| ESRS G1 | G1-2 | Management of relationships with suppliers | Phase in 2025 |
| ESRS G1 | G1-3 | Prevention and detection of corruption or bribery | Governance information |
| ESRS G1 | G1-4 | Confirmed incidents of corruption or bribery | Governance information |
| ESRS G1 | G1.GOV-1 | The role of the administrative, supervisory and management bodies | Leadership and governance |
| ESRS G1 | IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | Double materiality process and outcomes |