ESRS guidelines - Encompassing 97 disclosure requirements

Double Materiality THE ESRS STANDARDS

► Description of business model and strategy
CROSS-CUTTING STANDARDS
► Strategy compatibility with the transition to a sustainable
ESRS 1 ESRS 2 economy
General Principles General Disclosures
► Time-bound targets, progress toward achieving targets and
TOPICAL STANDARDS scientific evidence statement
► Role of the administrative, management and supervisory
ESRS E1 ESRS S1 (Own
Climate Change
bodies regarding sustainability matters
workforce)
► Policies in relation to sustainability matters and incentives
ESRS E2 schemes
Pollution ESRS S2 (Workers
in the value chain) ► Due diligence process implemented regarding sustainability
ESRS E3 (Water & ESRS G1 (Business matters, and, where applicable, in line with EU requirements
Marine Resources) Conduct)
ESRS S3 (Affected ► Company’s principal actual or potential adverse impacts
communities)
ESRS E4 (Biodiversity connected with the own operations and value chain
and ecosystems)
► Actions taken to identify and monitor in order to prevent,
ESRS S4
ESRS E5 (Resource mitigate, remediate or bring an end to these impacts
(Consumers &
use & circular
end-users)
economy) ► Principal risks related to sustainability matters, including
principal dependencies on those matters, and how the

12 97 company manage those risks.1

ESRS Guidelines (Nov Draft) Disclosure Requirements

Changes from the November 2022 draft ESRS standards
3 2

Highlights For companies and groups with ≥750

Disclosure employees
ESRS Standard For all companies
Requirement
Year 1 Year 2
1 Revised materiality approach Year 1: May be omi ed
Anticipated financial Year 1-3:
E1-E5
effects Qualitative information
only*
2 Additional phase-in provisions
Datapoints on Scope 3
E1 and Total GHG May be omi ed
Voluntary disclosure emissions
3
requirements
E4 All May be omi ed** May be omi ed**

Selected
4 Enhanced international S1 disclosure requirement Year 1: May be omi ed
interoperability – IFRS and GRI s and datapoints

S1 All May be omi ed**

May be omi ed** May be omi ed**

S2-S4 All