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 |