1. General
   1. 1 General Requirements
      1. Complying with ESRS
      2. Entity-specific disclosures
      3. Disclosure content for policies, actions and targets
      4. Quantitative characteristics of information
      5. Double materiality as the basis for sustainability disclosures
      6. Sustainability due dilligence
      7. Value chain
         1. Reporting undertaking and value chain
         2. Estimation using sector averages and proxies
      8. Time horizons
      9. Preparation and presentation of sustainability information
         1. 86. This chapter provides general requirements to be applied when preparing and presenting sustainability information.
         2. Presenting comparative information
         3. Sources of estimation and outcome uncertainty
         4. Updating disclosures about events after the end of the reporting period
         5. Changes in preparation or presentation of sustainability information
         6. Reporting errors in prior periods
         7. Consolidated reporting and subsidiary exemption
         8. Information on intellectual property, know-how or results of innovation
      10. Structure of sustainability statements
          1. This chapter provides the basis for the presentation of the information about sustainability matters prepared in compliance with the CSRD and the [draft] ESRS (i.e., sustainability statements) within the undertaking’s management report. Such information is presented in a dedicated section of the management report identified as the sustainability statements. Appendix G Example of structure of ESRS sustainability statements of this [draft] Standard provides an illustrative example of sustainability report structured according to the requirements of this chapter.
          2. General presentation requirement
          3. Content and structure of the sustainability statements
          4. Linkages with other parts of corporate reporting and connected information
          5. Incorporation by reference
          6. Connected information and connectivity with financial statements
      11. Transitional provisions
          1. Transitional provision related to section 1.4 Entity-specific disclosures
          2. Transitional provision related to chapter 5 Value chain
          3. Transitional provision related to section 7.1 Presenting comparative information
          4. 10.4 Transitional provision: List of Disclosure Requirements that are phased-in for [draft] ESRS to year 2 or subsequent years
   2. 2 General disclosures
      1. Basis for preparation
         1. Disclosure Requirement BP-1 – General basis for preparation of the sustainability statements
         2. Disclosure Requirement BP-2 – Disclosures in relation to specific circumstances
      2. Governance
         1. Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies
         2. Disclosure Requirement GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
         3. Disclosure Requirement GOV-3 - Integration of sustainability-related performance in incentive schemes
         4. Disclosure Requirement GOV-4 - Statement on sustainability due diligence
         5. Disclosure Requirement GOV-5 - Risk management and internal controls over sustainability reporting
      3. Strategy
         1. Disclosure Requirement SBM-1 – Market position, strategy, business model(s) and value chain
         2. Disclosure Requirement SBM-2 – Interests and views of stakeholders
         3. Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model(s)
      4. Impact, risk and opportunity management
         1. Disclosure Requirement IRO-1 - Description of the processes to identify and assess material impacts, risks and opportunities
         2. Disclosure Requirement IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements
         3. Disclosure Content - Policies DC-P – Policies adopted to manage material sustainability matters
         4. Disclosure Content - Actions DC-A – Actions and resources in relation to material sustainability matters
      5. Metrics and targets
         1. Disclosure Content - Metrics DC-M – Metrics in relation to material sustainability matters
         2. Disclosure Content – Targets DC-T – Tracking effectiveness of policies and actions through targets
2. Environment
   1. E1 Climate Change
      1. Governance
         1. Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes
      2. Strategy
         1. Disclosure Requirement E1-1 Transition plan for climate change mitigation
         2. Disclosure Requirement related to ESRS 2 SBM-3  Material impacts, risks and opportunities and their interaction with strategy and business model(s)
      3. Impacts, risks and opportunities
         1. Disclosure requirement related to ESRS 2 IRO-1  Description of the processes to identify and assess material climate-related impacts, risks and opportunities
         2. Disclosure Requirement E1-2 Policies related to climate change mitigation and adaptation
         3. Disclosure Requirement E1-3  Actions and resources in relation to climate change policies
      4. Metrics and targets
         1. Disclosure Requirement E1-4  Targets related to climate change mitigation and adaptation
         2. Disclosure Requirement E1-5  Energy consumption and mix
         3. Disclosure Requirement E1-6  Gross Scopes 1, 2, 3 and Total GHG emissions
         4. Disclosure Requirement E1-7  GHG removals and GHG mitigation projects financed through carbon credits
         5. Disclosure Requirement E1-8  Internal carbon pricing
         6. Disclosure Requirement E1-9  Potential financial effects from material physical and transition risks and potential climate-related opportunities
   2. E2 Pollution
      1. Governance
         1. Disclosure requirement E2-1 Policies related to pollution
      2. Strategy
         1. Disclosure Requirement E2-2 Actions and resources related to pollution
      3. Risk Management
         1. MATERIALITY ASSESSMENT: Disclosure requirement related to ESRS2 IRO1: Description of the processes to identify and assess material pollution-related impacts, risks and opportunities
      4. Metrics and Targets
         1. Disclosure requirement E2-3 Targets related to pollution
         2. Disclosure requirement E2-4 Pollution of air, water and soil
         3. Disclosure requirement E2-5 Substances of concern and substances of very high concern
         4. Disclosure requirement E2-6 Potential financial effects from pollution-related impacts, risks and opportunities
   3. E3 Water and Marine Resources
      1. Impact, risk and opportunity management
         1. MATERIALITY ASSESSMENT Disclosure Requirement related to [draft] ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities
         2. Disclosure Requirement E3-1 – Policies related to water and marine resources
         3. Disclosure Requirement E3-2 – Actions and resources related to water and marine resources
      2. Metrics and targets
         1. Disclosure Requirement E3-3 – Targets related to water and marine resources
         2. Disclosure Requirement E3-4 – Water consumption
         3. Disclosure Requirement E3-5 – Potential financial effects from water and marine resources-related impacts, risks and opportunities
   4. E4 Biodiversity and Ecosystems requirements
      1. Potential financial effects from biodiversity and ecosystem-related impact, risks and opportunities
         1. DISCLOSURE REQUIREMENT E4-6 Potential financial effects from biodiversity and ecosystem-related impact, risks and opportunities
      2. Metrics and targets
         1. DISCLOSURE REQUIREMENT E4-4 Targets related to biodiversity and ecosystems shall describe the biodiversity and ecosystem-related targets it has adopted (Paragraph 32) Additional to mandatory content in ESRS 2 DC-T
         2. DISCLOSURE REQUIREMENT E4-5 Impact metrics related to biodiversity and ecosystems change Shall report metrics related to its material impacts resulting in biodiversity and ecosystem change (Paragraph 36)
      3. Transition plan on biodiversity and ecosystems
         1. DISCLOSURE REQUIREMENT E4-1 Transition plan on biodiversity and ecosystems
      4. Policies related to biodiversity and ecosystems
         1. DISCLOSURE REQUIREMENT E4-2 Policies related to biodiversity and ecosystems
      5. Actions and resources related to biodiversity and ecosystems
         1. DISCLOSURE REQUIREMENT E4-3 Actions and resources related to biodiversity and ecosystems
      6. Materiality assessment
         1. Materiality assessment on biodiversity and ecosystems (DISCLOSURE REQUIREMENT related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities)
   5. E5 Resource use and Circular economy
      1. Impact, risk and opportunity management
         1. MATERIALITY ASSESSMENT Disclosure Requirement related to [draft] ESRS 2 IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities
         2. Disclosure Requirement E5-1 – Policies related to resource use and circular economy
         3. Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy
      2. Metrics and Targets
         1. Disclosure Requirement E5-3 – Targets related to resource use and circular economy
         2. Disclosure Requirement E5-4 – Resource inflows
         3. Disclosure Requirement E5-5 – Resource outflows
         4. Disclosure Requirement E5-6 – Potential financial effects from resource use and circular economy-related impacts, risks and opportunities
3. Social
   1. S1 Own Workforce
      1. AR 3. Examples of workers that fall within the scope of “Own workforce” are:
      2. Applicability of the standard
      3. General disclosures
         1. Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
         2. MATERIALITY ASSESSMENT Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model(s)
      4. Impacts, risks and opportunities management
         1. Disclosure Requirement S1-1 – Policies related to own workforce
         2. Disclosure Requirement S1-2 – Processes for engaging with own workers and workers’ representatives about impacts
         3. Disclosure Requirement S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns
         4. Disclosure Requirement 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
      5. Metrics and targets
         1. Disclosure Requirement S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
         2. Disclosure Requirement S1-6 – Characteristics of the undertaking’s employees
         3. Disclosure Requirement S1-7 – Characteristics of non-employee workers in the undertaking’s own workforce
         4. Disclosure Requirement S1-8 – Collective bargaining coverage and social dialogue
         5. Disclosure Requirement S1-9 – Diversity indicators
         6. Disclosure Requirement S1-10 – Adequate wages
         7. Disclosure Requirement S1-11 – Social protection
         8. Disclosure Requirement S1-12– Persons with disabilities
         9. Disclosure Requirement S1-13 – Training and skills development indicators
         10. Disclosure Requirement S1-14 – Health and safety indicators
         11. Disclosure Requirement S1-15 – Work-life balance indicators
         12. Disclosure Requirement S1-16 – Compensation indicators (pay gap and total compensation)
         13. Disclosure Requirement S1-17 – Incidents, complaints and severe human rights impacts and incidents
   2. S2 Workers in the value chain
      1. ESRS 2
         1. Disclosure Requirement related to ESRS 2 SBM-2 Interests and views of stakeholders
         2. MATERIALITY ASSESSMENT Disclosure Requirement related to ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model(s)
      2. Impact, risk and opportunity management
         1. Disclosure Requirement S2-1 – Policies related to value chain workers
         2. Disclosure Requirement S2-2 – Processes for engaging with value chain workers about impacts
         3. Disclosure Requirement S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns
         4. Disclosure Requirement S2-4 – Taking action on material impacts on value chain workers, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions
      3. Metrics and targets
         1. Disclosure Requirement S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
   3. S3 Affected Communities
      1. ESRS 2 General disclosures
         1. Disclosure Requirement related to ESRS 2 SBM-2 –Interests and views of stakeholders
         2. Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model(s)
      2. Impact, risk and opportunity management
         1. Disclosure Requirement S3-1 – Policies related to affected communities
         2. Disclosure Requirement S3-2 – Processes for engaging with affected communities about impacts
         3. Disclosure Requirement S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns
         4. Disclosure Requirement S3-4 – Taking action on material impacts on affected communities, and approaches to mitigating material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
      3. Metrics and targets
         1. Disclosure Requirement S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
   4. S4 Consumers and end users
      1. ESRS 2 General Disclosures
         1. 6. The requirements of this section should be read in conjunction with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures shall be presented alongside the disclosures required by ESRS 2, except for SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model(s), for which the undertaking has an option to present the disclosures alongside the topical disclosure.
      2. Strategy
         1. Disclosure Requirement related to ESRS 2 SBM-2 – Interests and views of stakeholders
         2. Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model(s)
      3. Impact, risk and opportunity management
         1. Disclosure Requirement S4-1 – Policies related to consumers and end-users
         2. Disclosure Requirement S4-2 – Processes for engaging with consumers and end-users about impacts
         3. Disclosure Requirement S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
         4. Disclosure Requirement S4-4 – Taking action on material impacts on consumers and end-users, and approaches to mitigating material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
      4. Metrics and targets
         1. Disclosure Requirement S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
4. Governance
   1. G1 Business Conduct
      1. Governance
         1. Disclosure Requirement related to ESRS 2 GOV-1 – The role of the administrative, supervisory and management bodies
      2. Impact, risk and opportunity management
         1. Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities
         2. Disclosure Requirement G1-1– Corporate culture and business conduct policies
         3. Disclosure Requirement G1-2 – Management of relationships with suppliers
         4. Disclosure Requirement G1-3 – Prevention and detection of corruption or bribery
      3. Metrics and targets
         1. Disclosure Requirement G1-4 – Confirmed incidents of corruption or bribery
         2. Disclosure Requirement G1-5 – Political influence and lobbying activities
         3. Disclosure Requirement G1-6 – Payment practices
5. Mindmap guide