Addendum 2: Scope for limited assurance

Table 1: Disclosures included in limited assurance

Limited assurance on selected sustainability information was performed by Ernst & Young Ltd (EY). The table below summarizes the disclosure requirements included in the scope of the limited assurance engagement. The data points are aligned with the ESRS implementation guidance issued by EFRAG. Further details on the procedures performed and the conclusion of the engagement are provided in the independent assurance report (Addendum 3).

ID

Description

P.

ID

Description

P.

E1.IRO-1_01

Description of process in relation to impacts on climate change

121

E1-3_01

Decarbonisation lever type

123

E1-1_01

Disclosure of transition plan for climate change mitigation

122

E1-3_03

Achieved GHG emission reductions

123

E1-1_02

Explanation of how targets are compatible with limiting of global warming to 1.5° C in line with Paris Agreement

121

E1-3_04

Expected GHG emission reductions

123

E1-1_03

Disclosure of decarbonisation levers and key actions

123

E1-3_05

Explanation of extent to which ability to implement action depends on availability and allocation of resources

121-122

E1-1_04

Disclosure of significant operational expenditures (OpEx) and (or) capital expenditures (Capex) required for implementation of action plan

122

E1-4_01

Disclosure of whether and how GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities

121-122

E1-1_05

Financial resources allocated to action plan (OpEx) & Financial resources allocated to action plan (Capex) & Explanation of how transition plan is embedded in and aligned with overall business strategy and financial planning

125

E1-4_02

Tables: Multiple Dimensions (baseline year and targets; GHG Types, Scope 3 Categories, Decarbonisation levers, entity-specific denominators for intensity value)

121-124

E1-1_06

Financial resources allocated to action plan (Capex)

122

E1-4_05

Intensity value of total Greenhouse gas emissions reduction

121

E1-1_07

Explanation of potential locked-in GHG emissions from key assets and products and of how locked-in GHG emissions may jeopardise achievement of GHG emission reduction targets and drive transition risk

122

E1-4_06

Absolute value of Scope 1 Greenhouse gas emissions reduction

121

E1-1_13

Explanation of how transition plan is embedded in and aligned with overall business strategy and financial planning

122

E1-4_12

Absolute value of market-based Scope 2 Greenhouse gas emissions reduction

121

E1-1_14

Transition plan is approved by administrative, management and supervisory bodies

122

E1-4_15

Absolute value of Scope 3 Greenhouse gas emissions reduction

121

E1-1_15

Explanation of progress in implementing transition plan

122

E1-4_16

Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year)

121

E1.MDR-P_01-06

Policies in place to manage its material impacts, risks and opportunities related to climate change mitigation and adaptation

121

E1-4_17

Intensity value of Scope 3 Greenhouse gas emissions reduction

121

E1-2_01

Sustainability matters addressed by policy for climate change

121

E1-4_18

Explanation of how consistency of GHG emission reduction targets with GHG inventory boundaries has been ensured

122

E1.MDR-T_01-13

Tracking effectiveness of policies and actions through targets

121

E1-4_20

Description of how it has been ensured that baseline value is representative in terms of activities covered and influences from external factors

122

E1.MDR-A_01-12

Actions and Resources related to climate change mitigation and adaptation

122

E1-4_22

GHG emission reduction target is science based and compatible with limiting global warming to 1.5° C

121

E1-4_23

Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target

121-123

E1-5_21

Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors

124

E1-4_24

Diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers

121-123

E1-6_01

Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope [table]

124

E1-5_01

Total energy consumption related to own operations

124

E1-6_02

Gross Scopes 1, 2, 3 and Total GHG emissions - financial and operational control [table]

124

E1-5_02

Total energy consumption from fossil sources

123

E1-6_03

Disaggregation of GHG emissions - by country, operating segments, economic activity, subsidiary, GHG category or source type

124

E1-5_03

Total energy consumption from nuclear sources

124

E1-6_04

Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [table]

124

E1-5_04

Percentage of energy consumption from nuclear sources in total energy consumption

124

E1-6_06

Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions - value chain [table]

124

E1-5_05

Total energy consumption from renewable sources

124

E1-6_07

Gross Scope 1 greenhouse gas emissions

124

E1-5_06

Fuel consumption from renewable sources

124

E1-6_08

Percentage of Scope 1 GHG emissions from regulated emission trading schemes

124

E1-5_07

Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources

124

E1-6_09

Gross location-based Scope 2 greenhouse gas emissions

124

E1-5_08

Consumption of self-generated non-fuel renewable energy

124

E1-6_10

Gross market-based Scope 2 greenhouse gas emissions

124

E1-5_09

Percentage of renewable sources in total energy consumption

124

E1-6_11

Gross Scope 3 greenhouse gas emissions

124

E1-5_10

Fuel consumption from coal and coal products

123

E1-6_12

Total GHG emissions location based

124

E1-5_11

Fuel consumption from crude oil and petroleum products

123

E1-6_13

Total GHG emissions market based

124

E1-5_12

Fuel consumption from natural gas

123

E1-6_14

Disclosure of significant changes in definition of what constitutes reporting undertaking and its value chain and explanation of their effect on year-to year comparability of reported GHG emissions

125

E1-5_14

Consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources

123

E1-6_15

Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions

125

E1-5_15

Percentage of fossil sources in total energy consumption

124

E1-6_16

Disclosure of the effects of significant events and changes in circumstances (relevant to its GHG emissions) that occur between the reporting dates of the entities in its value chain and the date of the undertaking’s general purpose financial statements

125

E1-5_18

Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue)

124

E1-6_17

Biogenic emissions of CO2 from the combustion or biodegradation of biomass not included in Scope 1 GHG emissions

124

E1-5_19

Total energy consumption from activities in high climate impact sectors

124

E1-6_18

Percentage of contractual instruments, Scope 2 GHG emissions

122

E1-5_20

High climate impact sectors used to determine energy intensity

124

E1-6_19

Disclosure of types of contractual instruments, Scope 2 GHG emissions

122

E1-8_05

Description of critical assumptions made to determine carbon price applied

122

E1-6_21

Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions

122

E1-8_09

Disclosure of whether and how carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements

122

E1-6_23

Disclosure of types of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation or for unbundled energy attribute claims

122

S1-1_01

Policies to manage material impacts, risks and opportunities related to its own workforce Policies to manage material impacts, risks and opportunities related to own workforce, including for specific groups within workforce or all own workforce

129

E1-6_24

Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions

124

S1-1_03

Description of relevant human rights policy commitments relevant to own workforce

129

E1-6_25

Percentage of GHG Scope 3 calculated using primary data

125

S1-1_04

Disclosure of general approach in relation to respect for human rights including labour rights, of people in its own workforce

129

E1-6_26

Disclosure of why Scope 3 GHG emissions category has been excluded

124-125

S1-1_05

Disclosure of general approach in relation to engagement with people in its own workforce

131

E1-6_27

List of Scope 3 GHG emissions categories included in inventory

124

S1-1_06

Disclosure of general approach in relation to measures to provide and (or) enable remedy for human rights impacts

129

E1-6_29

Disclosure of reporting boundaries considered and calculation methods for estimating Scope 3 GHG emissions

125

S1-1_07

Disclosure of whether and how policies are aligned with relevant internationally recognised instruments

129

E1-6_30

GHG emissions intensity, location-based (total GHG emissions per net revenue)

124

S1-1_09

Workplace accident prevention policy or management system is in place

129

E1-6_31

GHG emissions intensity, market-based (total GHG emissions per net revenue)

124

S1-2_01

Disclosure of whether and how perspectives of own workforce inform decisions or activities aimed at managing actual and potential impacts

131

E1-6_32

Disclosure of reconciliation to financial statements of net revenue used for calculation of GHG emissions intensity

125

S1-2_02

Engagement occurs with own workforce or their representatives

131

E1-6_33

Net revenue

124

S1-2_03

Disclosure of stage at which engagement occurs, type of engagement and frequency of engagement

131

E1-6_34

Net revenue used to calculate GHG intensity

124-125

S1-2_04

Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertakings approach

131

E1-8_01

Carbon pricing scheme by type

122

S1-2_05

Disclosure of Global Framework Agreement or other agreements related to respect of human rights of workers

129

E1-8_02

Type of internal carbon pricing scheme

122

S1-2_06

Disclosure of how effectiveness of engagement with its own workforce is assessed

131

E1-8_03

Description of specific scope of application of carbon pricing scheme

122

S1-3_01

Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to a material negative impact on people in its own workforce

129-131

E1-8_04

Carbon price applied for each metric tonne of greenhouse gas emission

122

S1-3_02

Disclosure of specific channels in place for its own workforce to raise concerns or needs directly with undertaking and have them addressed & Disclosure of processes through which undertaking supports or requires availability of channels

129

S1-3_05

Grievance or complaints handling mechanisms related to employee matters exist

129

S1-6_05

Characteristics of undertaking's employees - information on employees by contract type and gender [table]

131

S1-3_07

Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured

129

S1-6_12

Percentage of employee turnover

131

S1-3_08

Disclosure of whether and how it is assessed that its own workforce is aware of and trust structures or processes as way to raise their concerns or needs and have them addressed

129

S1-6_13

Description of methodologies and assumptions used to compile data (employees)

133

S1-3_09

Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place

129

S1-6_14

Employees numbers are reported in head count or full-time equivalent

131

S1.MDR-A_01-12

Action plans and resources to manage its material impacts, risks, and opportunities related to its own workforce [see ESRS 2 - MDR-A]

130

S1-6_15

Employees numbers are reported at end of reporting period/average/other methodology

131

S1-4_03

Description of additional initiatives or actions with primary purpose of delivering positive impacts for own workforce

130

S1-6_17

Disclosure of cross-reference of information reported under paragraph 50 (a) [number of employees] to most representative number in financial statements

133

S1-4_04

Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce is tracked and assessed

130

S1-7_01

Number of non-employees in own workforce

132

S1-4_09

Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce is tracked and assessed

130

S1-7_02

Number of non-employees in own workforce - self-employed people

132

S1.MDR-T_01-13

Targets set to manage material impacts, risks and opportunities related to own workforce [see ESRS 2 - MDR-T]

129-130

S1-7_03

Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities

132

S1-5_01

Disclosure of whether and how own workforce or workforce' representatives were engaged directly in setting targets

129-130

S1-7_06

Description of methodologies and assumptions used to compile data (nonemployees)

133

S1-5_02

Disclosure of whether and how own workforce or workforce' representatives were engaged directly in tracking performance against targets

129-130

S1-7_07

Non-employees numbers are reported in head count/full time equivalent

132

S1-5_03

Disclosure of whether and how own workforce or workforce' representatives were engaged directly in identifying lessons or improvements as result of undertakings performance

129-130

S1-7_08

Non-employees numbers are reported at end of reporting period/average/other methodology

132

S1-6_01

Characteristics of undertaking's employees - number of employees by gender [table]

131

S1-7_09

Disclosure of contextual information necessary to understand data (non-employee workers)

133

S1-6_04

Characteristics of undertaking's employees - number of employees in countries with 50 or more employees representing at least 10% of total number of employees [table]

131

S1-7_10

Description of basis of preparation of non-employees estimated number

133

S1-9_01

Gender distribution Number of employees (head count) at top management level

132

S1-11_09

Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability

132

S1-9_02

Percentage of employees at top management level

132

S1-11_10

Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to maternity leave

132

S1-9_03

Distribution of employees (head count) under 30 years old

132

S1-11_11

Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to retirement

132

S1-9_04

Distribution of employees (head count) between 30 and 50 years old

132

S1-13_01

Training and skills development indicators gender [table]

132

S1-9_05

Distribution of employees (head count) over 50 years old

132

S1-13_02

Percentage of employees that participated in regular performance and career development reviews

132

S1-9_06

Disclosure of own definition of top management used

133

S1-13_03

Average number of training hours by gender [table]

132

S1-11_01

All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to sickness

132

S1-13_04

Average number of training hours per person for employees

132

S1-11_02

All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking

132

S1-14_01

People covered by Health and management systems

133

S1-11_03

All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability

132

S1-14_02

Number of fatalities due to work-related injuries and work-related ill health (own workforce)

133

S1-11_04

All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to parental leave

132

S1-14_03

Number of fatalities as result of work-related injuries and work-related ill health of other workers

133

S1-11_05

All employees in own workforce are covered by social protection, through public programs or through benefits offered, against loss of income due to retirement

132

S1-14_04

Number of recordable work-related accidents (own workforce)

133

S1-11_06

Social protection employees by country by types of events and type of employees [including non-employees]

132

S1-14_05

Rate of recordable work-related accidents

133

S1-11_07

Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness

132

S1-14_06

Number of cases of recordable work-related ill health of employees

133

S1-11_08

Disclosure of types of employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking

132

S1-14_07

Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health related to employees

133

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