IG3 - ESRS 2 - GENERAL DISCLOSURES

ID	ESRS	Paragraph	Related AR	DR	Name	Data Type	Conditional or alternative DP	May [V]	Appendix B - ESRS 2 (SFDR + PILLAR 3 + Benchmark + CL)	DPs to be disclosed in case of phased-in [Appendix C - ESRS 1] Undertaking less than 750 employees	Appendix C - ESRS 1 [DPs subject to phased-in]
MDR-A_08	ESRS 2	AR 23.		MDR-A	Current and future financial resources allocated to action plan, breakdown by time horizon and resources	Table/monetary	Conditional	V
GOV-2_04	ESRS 2	AR 6.		GOV-2	Disclosure of how governance bodies ensure that appropriate mechanism for performance monitoring is in place	narrative		V
BP-2_19	ESRS 2	AR 2.		BP-2	Disclosure of extent to which data and processes that are used for sustainability reporting purposes have been verified by external assurance provider and found to conform to corresponding ISO/IEC or CEN/CENELEC standard	narrative		V
BP-2_18	ESRS 2	AR 2.		BP-2	European standards approved by European Standardisation System (ISO/IEC or CEN/CENELEC standards) have been relied on	semi-narrative		V
MDR-T_18	ESRS 2	81. (b) ii.		MDR-T	Description of defined level of ambition to be achieved and of any qualitative or quantitative indicators used to evaluate progress	narrative/numerical	Conditional
MDR-T_19	ESRS 2	81. (b) ii.		MDR-T	Base year from which progress is measured	GYear	Conditional
MDR-T_17	ESRS 2	81. (b) i.		MDR-T	Description of processes through which effectiveness of policies and actions is tracked in relation to material sustainability-related impact, risk and opportunity	narrative	Conditional
MDR-T_16	ESRS 2	81. (b)		MDR-T	Effectiveness of policies and actions is tracked in relation to material sustainability-related impact, risk and opportunity	semi-narrative	Conditional
MDR-T_14	ESRS 2	81. (a)		MDR-T	Disclosure of timeframe for setting of measurable outcome-oriented targets	narrative	Conditional	V
MDR-T_15	ESRS 2	81. (a)		MDR-T	Description of reasons why there are no plans to set measurable outcome-oriented targets	narrative	Conditional
MDR-T_13	ESRS 2	80. (j)	AR 24 - AR 26	MDR-T	Description of performance against disclosed target	narrative
MDR-T_12	ESRS 2	80. (i)	AR 24 - AR 26	MDR-T	Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data	narrative
MDR-T_11	ESRS 2	80. (h)	AR 24 - AR 26	MDR-T	Disclosure of whether and how stakeholders have been involved in target setting	narrative
MDR-T_10	ESRS 2	80. (g)	AR 24 - AR 26	MDR-T	Target related to environmental matters is based on conclusive scientific evidence	semi-narrative
MDR-T_03	ESRS 2	80. (b)	AR 24 - AR 26	MDR-T	Nature of target	semi-narrative	Conditional
MDR-T_02	ESRS 2	80. (b)	AR 24 - AR 26	MDR-T	Measurable target	Decimal/Percent/narrative
MDR-T_09	ESRS 2	80. (f)	AR 24 - AR 26	MDR-T	Description of methodologies and significant assumptions used to define target	narrative
MDR-T_08	ESRS 2	80. (e)	AR 24 - AR 26	MDR-T	Indication of milestones or interim targets	narrative	Conditional
MDR-T_07	ESRS 2	80. (e)	AR 24 - AR 26	MDR-T	Period to which target applies	semi-narrative
MDR-T_19	ESRS 2	80. (d)		MDR-T	Base year from which progress is measured	GYear	Conditional
MDR-T_05	ESRS 2	80. (d)	AR 24 - AR 26	MDR-T	Baseline value	Integer
MDR-T_06	ESRS 2	80. (d)	AR 24 - AR 26	MDR-T	Baseline year	Integer
MDR-T_04	ESRS 2	80. (c)	AR 24 - AR 26	MDR-T	Description of scope of target	narrative
MDR-T_01	ESRS 2	80. (a)	AR 24 - AR 26	MDR-T	Relationship with policy objectives	narrative
MDR-M_03	ESRS 2	77. (b)		MDR-M	Type of external body other than assurance provider that provides validation	narrative
MDR-M_02	ESRS 2	77. (a)		MDR-M	Disclosure of methodologies and significant assumptions behind metric	narrative
MDR-M_01	ESRS 2	75.		MDR-M	Description of metric used to evaluate performance and effectiveness, in relation to material impact, risk or opportunity	narrative
MDR-T_21	ESRS 2	72.	AR 24 - AR 26	MDR-T	Disclosure of reason for not having adopted targets	narrative	Conditional
MDR-T_20	ESRS 2	72.	AR 24 - AR 26	MDR-T	Sustainability matter(s) for which targets have not been adopted	semi-narrative	Conditional
MDR-A_12	ESRS 2	69. (c)		MDR-A	Future financial resources allocated to action plan (Opex)	Monerary	Conditional
MDR-A_11	ESRS 2	69. (c)		MDR-A	Future financial resources allocated to action plan (Capex)	Monerary	Conditional
MDR-A_04	ESRS 2	68. (d)		MDR-A	Description of key action taken, and its results, to provide for and cooperate in or support provision of remedy for those harmed by actual material impacts	narrative	Conditional
MDR-A_10	ESRS 2	69. (b)		MDR-A	Current financial resources allocated to action plan (Opex)	Monerary	Conditional
MDR-A_09	ESRS 2	69. (b)		MDR-A	Current financial resources allocated to action plan (Capex)	Monerary	Conditional
MDR-A_07	ESRS 2	69. (b)		MDR-A	Explanation of how current financial resources relate to most relevant amounts presented in financial statements	narrative	Conditional
MDR-A_06	ESRS 2	69. (a)		MDR-A	Disclosure of the type of current and future financial and other resources allocated to the action plan (Capex and Opex)	narrative	Conditional
MDR-A_05	ESRS 2	68. (e)		MDR-A	Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods	narrative	Conditional
MDR-A_03	ESRS 2	68. (c)		MDR-A	Time horizon under which key action is to be completed	semi-narrative	Conditional
MDR-A_02	ESRS 2	68. (b)		MDR-A	Description of scope of key action	narrative	Conditional
MDR-A_01	ESRS 2	68. (a)	AR 22	MDR-A	Disclosure of key action	narrative	Conditional
MDR-P_04	ESRS 2	65. (d)		MDR-P	Disclosure of third-party standards or initiatives that are respected through implementation of policy	narrative	Conditional
MDR-P_06	ESRS 2	65. (f)		MDR-P	Explanation of whether and how policy is made available to potentially affected stakeholders and stakeholders who need to help implement it	narrative	Conditional
MDR-P_05	ESRS 2	65. (e)		MDR-P	Description of consideration given to interests of key stakeholders in setting policy	narrative	Conditional
MDR-P_03	ESRS 2	65. (c)		MDR-P	Description of most senior level in organisation that is accountable for implementation of policy	narrative
MDR-P_02	ESRS 2	65. (b)		MDR-P	Description of scope of policy or of its exclusions	narrative
MDR-P_01	ESRS 2	65. (a)	AR 21	MDR-P	Description of key contents of policy	narrative
MDR-A_14	ESRS 2	62.		MDR-A	Disclosure of timeframe in which the undertakings aims to adopt actions	narrative	Conditional	V
MDR-A_15	ESRS 2	62.		MDR-A	Sustainability matter(s) for which actions have not been adopted	semi-narrative	Conditional
MDR-P_09	ESRS 2	62.	AR 20 - AR 21	MDR-P	Sustainability matter(s) for which policies have not been adopted	semi-narrative	Conditional
MDR-P_08	ESRS 2	62.		MDR-P	Disclosure of timeframe in which the undertakings aims to adopt policies	narrative	Conditional	V
MDR-P_07	ESRS 2	62.	AR 22 - AR 23	MDR-P	Disclosure of reasons for not having adopted policies	narrative	Conditional
MDR-A_13	ESRS 2	62.		MDR-A	Disclosure of reasons for not having adopted actions	narrative	Conditional
IRO-2_13	ESRS 2	59.		IRO-2	Explanation of how material information to be disclosed in relation to material impacts, risks and opportunities has been determined	narrative
IRO-2_07	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS E5 Circular economy	narrative	Conditional	V
IRO-2_05	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS E3 Water and marine resources	narrative	Conditional	V
IRO-2_04	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS E2 Pollution	narrative	Conditional	V
IRO-2_06	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS E4 Biodiversity and ecosystems	narrative	Conditional	V
IRO-2_10	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS S3 Affected communities	narrative	Conditional	V
IRO-2_09	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS S2 Workers in value chain	narrative	Conditional	V
IRO-2_08	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS S1 Own workforce	narrative	Conditional	V
IRO-2_12	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS G1 Business conduct	narrative	Conditional	V
IRO-2_11	ESRS 2	58.		IRO-2	Explanation of negative materiality assessment for ESRS S4 Consumers and end-users	narrative	Conditional	V
IRO-2_03	ESRS 2	57.		IRO-2	Explanation of negative materiality assessment for ESRS E1 Climate change	narrative	Conditional
IRO-2_01	ESRS 2	56.		IRO-2	Disclosure of list of data points that derive from other EU legislation and information on their location in sustainability statement	semi-narrative
IRO-2_02	ESRS 2	56.	AR 19	IRO-2	Disclosure of list of ESRS Disclosure Requirements complied with in preparing sustainability statement following outcome of materiality assessment	semi-narrative
IRO-1_15	ESRS 2	53. (h)		IRO-1	Description of how process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period	narrative
IRO-1_14	ESRS 2	53. (g)		IRO-1	Description of input parameters used in process to identify, assess and manage material impacts, risks and opportunities	narrative/numerical
IRO-1_13	ESRS 2	53. (f)		IRO-1	Description of extent to which and how process to identify, assess and manage opportunities is integrated into overall management process	narrative	Conditional
IRO-1_12	ESRS 2	53. (e)		IRO-1	Description of extent to which and how process to identify, assess and manage impacts and risks is integrated into overall risk management process and used to evaluate overall risk profile and risk management processes	narrative
IRO-1_11	ESRS 2	53. (d)		IRO-1	Description of decision-making process and related internal control procedures	narrative
IRO-1_06	ESRS 2	53. (b) iv.		IRO-1	Description of how process prioritises negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes	narrative
IRO-1_10	ESRS 2	53. (c) iii.		IRO-1	Description of how sustainability-related risks relative to other types of risks have been prioritised	narrative
IRO-1_09	ESRS 2	53. (c) ii.		IRO-1	Description of how likelihood, magnitude, and nature of effects of identified risks and opportunities have been assessed	narrative
IRO-1_08	ESRS 2	53. (c) i.		IRO-1	Description of how connections of impacts and dependencies with risks and opportunities that may arise from those impacts and dependencies have been considered	narrative
IRO-1_07	ESRS 2	53. (c)		IRO-1	Description of process used to identify, assess, prioritise and monitor risks and opportunities that have or may have financial effects	narrative
IRO-1_05	ESRS 2	53. (b) iii.		IRO-1	Description of how process includes consultation with affected stakeholders to understand how they may be impacted and with external experts	narrative
IRO-1_04	ESRS 2	53. (b) ii.		IRO-1	Description of how process considers impacts with which undertaking is involved through own operations or as result of business relationships	narrative
IRO-1_03	ESRS 2	53. (b) i.		IRO-1	Description of how process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts	narrative
IRO-1_02	ESRS 2	53. (b)		IRO-1	Description of process to identify, assess, prioritise and monitor potential and actual impacts on people and environment, informed by due diligence process	narrative
IRO-1_01	ESRS 2	53. (a)		IRO-1	Description of methodologies and assumptions applied in process to identify impacts, risks and opportunities	narrative
GOV-5_04	ESRS 2	36. (d)	AR 11	GOV-5	Description of how findings of risk assessment and internal controls as regards sustainability reporting process have been integrated into relevant internal functions and processes	narrative
GOV-5_05	ESRS 2	36. (e)	AR 11	GOV-5	Description of periodic reporting of findings of risk assessment and internal controls to administrative, management and supervisory bodies	narrative
GOV-5_03	ESRS 2	36. (c)	AR 11	GOV-5	Description of main risks identified and their mitigation strategies	narrative
GOV-5_02	ESRS 2	36. (b)	AR 11	GOV-5	Description of risk assessment approach followed	narrative
GOV-5_01	ESRS 2	36. (a)	AR 11	GOV-5	Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting	narrative
SBM-3_12	ESRS 2	48. (h)	AR 18	SBM-3	Disclosure of specification of impacts, risks and opportunities that are covered by ESRS Disclosure Requirements as opposed to those covered by additional entity-specific disclosures	narrative
SBM-3_11	ESRS 2	48. (g)	AR 18	SBM-3	Disclosure of changes to material impacts, risks and opportunities compared to previous reporting period	narrative
SBM-3_08	ESRS 2	48. (d)	AR 18	SBM-3	Disclosure of current financial effects of material risks and opportunities on financial position, financial performance and cash flows and material risks and opportunities for which there is significant risk of material adjustment within next annual reporting period to carrying amounts of assets and liabilities reported in related financial statements	narrative/monetary
SBM-3_10	ESRS 2	48. (f)	AR 18	SBM-3	Information about resilience of strategy and business model regarding capacity to address material impacts and risks and to take advantage of material opportunities	narrative
SBM-3_09	ESRS 2	48. (e)	AR 18	SBM-3	Disclosure of anticipated financial effects of material risks and opportunities on financial position, financial performance and cash flows over short-, medium- and long-term	narrative/monetary					1 year
SBM-3_07	ESRS 2	48. (c) iv.	AR 18	SBM-3	Description of nature of activities or business relationships through which undertaking is involved with material impacts	narrative
SBM-3_06	ESRS 2	48. (c) iii.	AR 18	SBM-3	Disclosure of reasonably expected time horizons of material impacts	narrative
SBM-3_05	ESRS 2	48. (c) ii.	AR 18	SBM-3	Disclosure of whether and how material impacts originate from or are connected to strategy and business model	narrative
SBM-3_04	ESRS 2	48. (c) i.	AR 18	SBM-3	Disclosure of how material negative and positive impacts affect (or are likely to affect) people or environment	narrative
SBM-3_03	ESRS 2	48. (b)	AR 18	SBM-3	Disclosure of current and anticipated effects of material impacts, risks and opportunities on business model, value chain, strategy and decision-making, and how undertaking has responded or plans to respond to these effects	narrative
SBM-3_01	ESRS 2	48. (a)	AR 17 - AR 18	SBM-3	Description of material impacts resulting from materiality assessment	narrative
SBM-3_02	ESRS 2	48. (a)	AR 17 - AR 18	SBM-3	Description of material risks and opportunities resulting from materiality assessment	narrative
SBM-2_12	ESRS 2	45. (d)		SBM-2	Description of how administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts	narrative
SBM-2_11	ESRS 2	45. (c) iii.		SBM-2	Further steps that are being planned are likely to modify relationship with and views of stakeholders	semi-narrative	Conditional
SBM-2_10	ESRS 2	45. (c) ii.		SBM-2	Description of any further steps that are being planned and in what timeline	narrative	Conditional
SBM-2_09	ESRS 2	45. (c) i.		SBM-2	Description of how strategy and (or) business model have been amended or are expected to be amended to address interests and views of stakeholders	narrative	Conditional
SBM-2_04	ESRS 2	45. (a) iii.	AR 16	SBM-2	Description of how stakeholder engagement is organised	narrative
SBM-2_08	ESRS 2	45. (c)		SBM-2	Description of amendments to strategy and (or) business model	narrative	Conditional
SBM-2_07	ESRS 2	45. (b)	AR 16	SBM-2	Description of understanding of interests and views of key stakeholders as they relate to undertaking's strategy and business model	narrative
SBM-2_06	ESRS 2	45. (a) v.	AR 16	SBM-2	Description of how outcome of stakeholder engagement is taken into account	narrative
SBM-2_05	ESRS 2	45. (a) iv.	AR 16	SBM-2	Description of purpose of stakeholder engagement	narrative
SBM-2_03	ESRS 2	45. (a) ii.	AR 16	SBM-2	Description of categories of stakeholders for which engagement occurs	narrative
SBM-2_02	ESRS 2	45. (a) i.	AR 16	SBM-2	Description of key stakeholders	narrative
SBM-2_01	ESRS 2	45. (a)	AR 16	SBM-2	Description of stakeholder engagement	narrative
SBM-1_28	ESRS 2	42. (c)	AR 15	SBM-1	Description of main features of upstream and downstream value chain and undertakings position in value chain	narrative
SBM-1_27	ESRS 2	42. (b)		SBM-1	Description of outputs and outcomes in terms of current and expected benefits for customers, investors and other stakeholders	narrative
SBM-1_26	ESRS 2	42. (a)		SBM-1	Description of inputs and approach to gathering, developing and securing inputs	narrative
SBM-1_21	ESRS 2	40. (e)	AR 12 - AR 13	SBM-1	Description of sustainability-related goals in terms of significant groups of products and services, customer categories, geographical areas and relationships with stakeholders	narrative
SBM-1_25	ESRS 2	42.	AR 14	SBM-1	Description of business model and value chain	narrative
SBM-1_24	ESRS 2	41.		SBM-1	List of ESRS sectors that are significant for undertaking	semi-narrative	Conditional
SBM-1_23	ESRS 2	40. (g)	AR 12 - AR 13	SBM-1	Disclosure of elements of strategy that relate to or impact sustainability matters	narrative
SBM-1_22	ESRS 2	40. (f)	AR 12 - AR 13	SBM-1	Disclosure of assessment of current significant products and (or) services, and significant markets and customer groups, in relation to sustainability-related goals	narrative
SBM-1_16	ESRS 2	40. (d) ii.	AR 12 - AR 13	SBM-1	Revenue from chemicals production, i.e., its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006	Monetary	Conditional		SFDR
SBM-1_15	ESRS 2	40. (d) ii.	AR 12 - AR 13	SBM-1	Undertaking is active in chemicals production	semi-narrative	Conditional		SFDR
SBM-1_13	ESRS 2	40. (d) i.	AR 12 - AR 13	SBM-1	Revenue from gas	Monetary	Conditional		SFDR
SBM-1_12	ESRS 2	40. (d) i.	AR 12 - AR 13	SBM-1	Revenue from oil	Monetary	Conditional		SFDR
SBM-1_14	ESRS 2	40. (d) i.	AR 12 - AR 13	SBM-1	Revenue from Taxonomy-aligned economic activities related to fossil gas	Monetary	Conditional		SFDR
SBM-1_09	ESRS 2	40. (d) i.	AR 12 - AR 13	SBM-1	Undertaking is active in fossil fuel (coal, oil and gas) sector	semi-narrative			SFDR
SBM-1_11	ESRS 2	40. (d) i.	AR 12 - AR 13	SBM-1	Revenue from coal	Monetary	Conditional		SFDR
SBM-1_10	ESRS 2	40. (d) i.	AR 12 - AR 13	SBM-1	Revenue from fossil fuel (coal, oil and gas) sector	Monetary	Conditional		SFDR
SBM-1_19	ESRS 2	40. (d) iv.	AR 12 - AR 13	SBM-1	Undertaking is active in cultivation and production of tobacco	semi-narrative	Conditional		SFDR
SBM-1_20	ESRS 2	40. (d) iv.	AR 12 - AR 13	SBM-1	Revenue from cultivation and production of tobacco	Monetary	Conditional		SFDR
SBM-1_18	ESRS 2	40. (d) iii.	AR 12 - AR 13	SBM-1	Revenue from controversial weapons	Monetary	Conditional		SFDR
SBM-1_17	ESRS 2	40. (d) iii.	AR 12 - AR 13	SBM-1	Undertaking is active in controversial weapons	semi-narrative	Conditional		SFDR
SBM-1_08	ESRS 2	40. (c)	AR 12 - AR 13	SBM-1	List of additional significant ESRS sectors in which significant activities are developed or in which undertaking is or may be connected to material impacts	semi-narrative					Until adoption of ESRS Sectors
SBM-1_07	ESRS 2	40. (b)	AR 12 - AR 13	SBM-1	Revenue by significant ESRS Sectors	Table/Monetary					Until adoption of ESRS Sectors
SBM-1_06	ESRS 2	40. (b)	AR 12 - AR 13	SBM-1	Total revenue	Monetary
SBM-1_01	ESRS 2	40. (a) i.	AR 12 - AR 13	SBM-1	Description of significant groups of products and (or) services offered	narrative
SBM-1_05	ESRS 2	40. (a) iv.	AR 12 - AR 13	SBM-1	Description of products and services that are banned in certain markets	narrative	Conditional
SBM-1_03	ESRS 2	40. (a) iii.	AR 12 - AR 13	SBM-1	Number of employees (head count), at end of period	Integer	Alternative
SBM-1_04	ESRS 2	40. (a) iii.	AR 12 - AR 13	SBM-1	Number of employees (head count), during period	Integer	Alternative
SBM-1_02	ESRS 2	40. (a) ii.	AR 12 - AR 13	SBM-1	Description of significant markets and (or) customer groups served	narrative
GOV-4_01	ESRS 2	30.	AR 8 - AR 10	GOV-4	Disclosure of mapping of information provided in sustainability statement about due diligence process	narrative			SFDR
GOV-3_06	ESRS 2	29. (e)		GOV-3	Description of level in undertaking at which terms of incentive schemes are approved and updated	narrative
GOV-4_01	ESRS 2	32.	AR 8 - AR 10	GOV-4	Disclosure of mapping of information provided in sustainability statement about due diligence process	narrative			SFDR
GOV-3_05	ESRS 2	29. (d)		GOV-3	Percentage of variable remuneration dependent on sustainability-related targets and (or) impacts	Percent
GOV-3_04	ESRS 2	29. (c)		GOV-3	Disclosure of how sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies	narrative
GOV-3_03	ESRS 2	29. (b)		GOV-3	Description of specific sustainability-related targets and (or) impacts used to assess performance of members of administrative, management and supervisory bodies	narrative
GOV-3_02	ESRS 2	29. (a)		GOV-3	Description of key characteristics of incentive schemes	narrative
GOV-3_01	ESRS 2	29.	AR 7	GOV-3	Incentive schemes and remuneration policies linked to sustainability matters for members of administrative, management and supervisory bodies exist	semi-narrative
GOV-2_03	ESRS 2	26. (c)		GOV-2	Disclosure of list of material impacts, risks and opportunities addressed by administrative, management and supervisory bodies or their relevant committees	narrative
GOV-2_02	ESRS 2	26. (b)		GOV-2	Disclosure of how administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing strategy, decisions on major transactions and risk management process	narrative
GOV-2_01	ESRS 2	26. (a)		GOV-2	Disclosure of whether, by whom and how frequently administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, and results and effectiveness of policies, actions, metrics and targets adopted to address them	narrative
GOV-1_17	ESRS 2	23. (b)		GOV-1	Disclosure of how sustainability-related skills and expertise relate to material impacts, risks and opportunities	narrative
GOV-1_16	ESRS 2	23. (a)		GOV-1	Information about sustainability-related expertise that bodies either directly possess or can leverage	narrative
GOV-1_15	ESRS 2	23.	AR 5	GOV-1	Disclosure of how administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters	narrative
GOV-1_14	ESRS 2	22. (d)		GOV-1	Disclosure of how administrative, management and supervisory bodies and senior executive management oversee setting of targets related to material impacts, risks and opportunities and how progress towards them is monitored	narrative
GOV-1_13	ESRS 2	22. (c) iii.		GOV-1	Disclosure of how dedicated controls and procedures are integrated with other internal functions	narrative
GOV-1_12	ESRS 2	22. (c) ii.		GOV-1	Information about reporting lines to administrative, management and supervisory bodies	narrative
GOV-1_11	ESRS 2	22. (c) i.		GOV-1	Description of how oversight is exercised over management-level position or committee to which management's role is delegated to	narrative
GOV-1_10	ESRS 2	22. (c)	AR 4	GOV-1	Description of management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities	narrative
GOV-1_09	ESRS 2	22. (b)	AR 3	GOV-1	Disclosure of how body's or individuals within body responsibilities for impacts, risks and opportunities are reflected in undertaking's terms of reference, board mandates and other related policies	narrative
GOV-1_08	ESRS 2	22. (a)		GOV-1	Information about identity of administrative, management and supervisory bodies or individual(s) within body responsible for oversight of impacts, risks and opportunities	narrative
GOV-1_03	ESRS 2	21. (b)		GOV-1	Information about representation of employees and other workers	narrative
GOV-1_02	ESRS 2	21. (a)		GOV-1	Number of non-executive members	Integer
GOV-1_01	ESRS 2	21. (a)		GOV-1	Number of executive members	Integer
GOV-1_07	ESRS 2	21. (e)		GOV-1	Percentage of independent board members	Percent			SFDR
GOV-1_06	ESRS 2	21. (d)		GOV-1	Board's gender diversity ratio	Percent			SFDR
GOV-1_05	ESRS 2	21. (d)		GOV-1	Percentage of members of administrative, management and supervisory bodies by gender and other aspects of diversity	Percent
GOV-1_04	ESRS 2	21. (c)	AR 5	GOV-1	Information about member's experience relevant to sectors, products and geographic locations of undertaking	narrative
BP-2_13	ESRS 2	14. (a)		BP-2	Disclosure of nature of prior period material errors	narrative	Conditional
BP-2_16	ESRS 2	15.		BP-2	Disclosure of other legislation or generally accepted sustainability reporting standards and frameworks based on which information has been included in sustainability statement	narrative	Conditional
BP-2_17	ESRS 2	15.		BP-2	Disclosure of reference to paragraphs of standard or framework applied	narrative	Conditional
BP-2_15	ESRS 2	14. (c)		BP-2	Disclosure of why correction of prior period errors is not practicable	narrative	Conditional
BP-2_14	ESRS 2	14. (b)		BP-2	Disclosure of corrections for prior periods included in sustainability statement	narrative/numerical	Conditional
BP-2_26	ESRS 2	17. (d)		BP-2	Description of actions taken to identify, monitor, prevent, mitigate, remediate or bring end to actual or potential adverse impacts related to sustainability matters assessed to be material (phase-in) and result of such actions	narrative	Conditional			According to Appendix C of ESRS 1
BP-2_27	ESRS 2	17. (e)		BP-2	Disclosure of metrics related to sustainability matters assessed to be material (phase-in)	narrative/numerical	Conditional			According to Appendix C of ESRS 1
BP-2_21	ESRS 2	17.		BP-2	Topics (E4, S1, S2, S3, S4) have been assessed to be material	semi-narrative	Conditional			According to Appendix C of ESRS 1
BP-2_25	ESRS 2	17. (c)		BP-2	Description of policies related to sustainability matters assessed to be material (phase-in)	narrative	Conditional			According to Appendix C of ESRS 1
BP-2_24	ESRS 2	17. (b)		BP-2	Description of any time-bound targets set related to sustainability matters assessed to be material (phase-in) and progress made towards achieving those targets	narrative/numerical	Conditional			According to Appendix C of ESRS 1
BP-2_23	ESRS 2	17. (a)		BP-2	Disclosure of how business model and strategy take account of impacts related to sustainability matters assessed to be material (phase-in)	narrative	Conditional			According to Appendix C of ESRS 1
BP-2_22	ESRS 2	17. (a)		BP-2	List of sustainability matters assessed to be material (phase-in)	semi-narrative	Conditional			According to Appendix C of ESRS 1
BP-1_04	ESRS 2	5. (c)	AR 1	BP-1	Disclosure of extent to which sustainability statement covers upstream and downstream value chain	narrative
BP-2_20	ESRS 2	16.		BP-2	List of DRs or DPs incorporated by reference	narrative	Conditional
BP-1_06	ESRS 2	5. (e)		BP-1	Option allowed by Member State to omit disclosure of impending developments or matters in course of negotiation has been used	semi-narrative
BP-1_05	ESRS 2	5. (d)		BP-1	Option to omit specific piece of information corresponding to intellectual property, know-how or results of innovation has been used	semi-narrative
BP-1_03	ESRS 2	5. (b) ii.		BP-1	Indication of subsidiary undertakings included in consolidation that are exempted from individual or consolidated sustainability reporting	narrative	Conditional
BP-1_02	ESRS 2	5. (b) i.		BP-1	Scope of consolidation of consolidated sustainability statement is same as for financial statements	narrative	Conditional
BP-1_01	ESRS 2	5. (a)		BP-1	Basis for preparation of sustainability statement	semi-narrative
BP-2_09	ESRS 2	11. (b) ii.		BP-2	Disclosure of assumptions, approximations and judgements made in measurement	narrative
BP-2_07	ESRS 2	11. (a)		BP-2	Disclosure of quantitative metrics and monetary amounts disclosed that are subject to high level of measurement uncertainty	narrative/numerical
BP-2_08	ESRS 2	11. (b) i.		BP-2	Disclosure of sources of measurement uncertainty	narrative
BP-2_12	ESRS 2	13. (c)		BP-2	Disclosure of difference between figures disclosed in preceding period and revised comparative figures	Integer	Conditional
BP-2_11	ESRS 2	13. (b)		BP-2	Adjustment of comparative information for one or more prior periods is impracticable	semi-narrative	Conditional
BP-2_12	ESRS 2	13. (b)		BP-2	Disclosure of difference between figures disclosed in preceding period and revised comparative figures	Integer	Conditional
BP-2_10	ESRS 2	13. (a)		BP-2	Explanation of changes in preparation and presentation of sustainability information and reasons for them	narrative	Conditional
BP-2_03	ESRS 2	10. (a)		BP-2	Disclosure of metrics that include value chain data estimated using indirect sources	narrative	Conditional
BP-2_06	ESRS 2	10. (d)		BP-2	Description of planned actions to improve accuracy in future of metrics that include value chain data estimated using indirect sources	narrative	Conditional
BP-2_05	ESRS 2	10. (c)		BP-2	Description of resulting level of accuracy of metrics that include value chain data estimated using indirect sources	narrative	Conditional
BP-2_04	ESRS 2	10. (b)		BP-2	Description of basis for preparation of metrics that include value chain data estimated using indirect sources	narrative	Conditional
BP-2_02	ESRS 2	9. (b)		BP-2	Disclosure of reasons for applying different definitions of time horizons	narrative	Conditional
BP-2_01	ESRS 2	9. (a)		BP-2	Disclosure of definitions of medium- or long-term time horizons	narrative	Conditional