E1-9_37 | ESRS E1 | AR 76. (b) |
| E1-9 | Disclosure of risk factors for net revenue from business activities at material transition risk | narrative | | V | | | 1 year |
E1-9_38 | ESRS E1 | AR 76. (b) |
| E1-9 | Disclosure of anticipated financial effects in terms of margin erosion for business activities at material transition risk | narrative/monetary | | V | | | 1 year |
E1-9_36 | ESRS E1 | AR 76. |
| E1-9 | Percentage of net revenue from business activities at material transition risk | Table/percent | | V | | | 3 years |
E1-9_28 | ESRS E1 | AR 74. (e) |
| E1-9 | Monetised total GHG emissions | monetary | | V | | | 3 years |
E1-9_27 | ESRS E1 | AR 74. (e) |
| E1-9 | Monetised gross Scope 1 and 2 GHG emissions | monetary | | V | | | 3 years |
E1-9_26 | ESRS E1 | AR 74. (d) |
| E1-9 | Potential future liabilities, based on existing contractual agreements, associated with carbon credits planned to be cancelled in near future | monetary | | V | | | 3 years |
E1-9_25 | ESRS E1 | AR 74. (c) |
| E1-9 | Number of emission allowances stored (from previous allowances) at beginning of reporting period | integer | | V | | | 3 years |
E1-9_24 | ESRS E1 | AR 74. (c) |
| E1-9 | Number of Scope 1 GHG emission allowances within regulated emission trading schemes | integer | | V | | | 3 years |
E1-9_22 | ESRS E1 | AR 73. (b) |
| E1-9 | Total carrying amount of real estate assets for which energy consumption is based on internal estimates | monetary | | | | | 3 years |
E1-9_18 | ESRS E1 | AR 72. (a) |
| E1-9 | Disclosure of whether and how potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed | narrative | | | | | 1 year |
E1-9_21 | ESRS E1 | AR 73. (a) |
| E1-9 | Percentage of estimated share of potentially stranded assets of total assets at material transition risk | percent | | | | | 3 years |
E1-9_18 | ESRS E1 | AR 73. (a) |
| E1-9 | Disclosure of whether and how potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed | narrative | | | | | 1 year |
E1-9_20 | ESRS E1 | AR 73. (a) |
| E1-9 | Estimated amount of potentially stranded assets | monetary | | | | | 3 years |
E1-9_19 | ESRS E1 | AR 72. (b) |
| E1-9 | Disclosure of whether and how assessment of assets and business activities considered to be at material transition risk relies on or is part of process to determine material transition risks and to determine scenarios | narrative | | | | | 1 year |
E1-9_13 | ESRS E1 | AR 71. (b) |
| E1-9 | Disclosure of magnitude of anticipated financial effects in terms of margin erosion for business activities at material physical risk | narrative | Conditional | V | | | 1 year |
E1-9_12 | ESRS E1 | AR 71. (b) |
| E1-9 | Disclosure of risk factors for net revenue from business activities at material physical risk | narrative | | V | | | 1 year |
E1-9_06 | ESRS E1 | AR 70. (c) i. |
| E1-9 | Disclosure of location of its significant assets at material physical risk (disaggregated by NUTS codes) | Table/narrative | | | PILLAR 3 | | 1 year |
E1-9_11 | ESRS E1 | AR 69. (b) |
| E1-9 | Disclosure of whether and how assessment of assets and business activities considered to be at material physical risk relies on or is part of process to determine material physical risk and to determine climate scenarios | narrative | | | | | 1 year |
E1-9_10 | ESRS E1 | AR 69. (a) |
| E1-9 | Disclosure of whether and how anticipated financial effects for assets and business activities at material physical risk have been assessed | narrative | | | | | 1 year |
E1-8_09 | ESRS E1 | AR 65. |
| E1-8 | Disclosure of whether and how carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements | Table/Narrative | Conditional | | | | |
E1-7_19 | ESRS E1 | AR 64. |
| E1-7 | Date when carbon credits outside value chain are planned to be cancelled | gYear | | | | | |
E1-7_16 | ESRS E1 | AR 62. (c) |
| E1-7 | Percentage for recognised quality standard | percent | | | | | |
E1-7_15 | ESRS E1 | AR 62. (b) |
| E1-7 | Type of carbon credits from removal projects | semi-narrative | | | | | |
E1-7_18 | ESRS E1 | AR 62. (e) |
| E1-7 | Percentage that qualifies as corresponding adjustment | percent | | | | | |
E1-7_17 | ESRS E1 | AR 62. (d) |
| E1-7 | Percentage issued from projects in European Union | percent | | | | | |
E1-7_14 | ESRS E1 | AR 62. (a) |
| E1-7 | Percentage of removal projects | percent | | | | | |
E1-7_13 | ESRS E1 | AR 62. (a) |
| E1-7 | Percentage of reduction projects | percent | | | | | |
E1-7_12 | ESRS E1 | AR 61. |
| E1-7 | Disclosure of extent of use and quality criteria used for carbon credits | narrative | | | | | |
E1-7_07 | ESRS E1 | AR 60. |
| E1-7 | Reversals | ghgEmissions | Conditional | | | | |
E1-7_06 | ESRS E1 | AR 58. (f) |
| E1-7 | GHG emissions associated with removal activity | Table/ghgEmissions | Conditional | | | | |
E1-7_09 | ESRS E1 | AR 58. (e) |
| E1-7 | Removal activity has been converted into carbon credits and sold on to other parties on voluntary market | semi-narrative | Conditional | | | | |
E1-7_27 | ESRS E1 | AR 57. (b) | AR 56
| E1-7 | Description of GHGs concerned for removal and storage activity, technological details about GHG removal, type of storage and transport of removed GHGs, whether activity qualifies as nature-based solution and how risk of non-permanence is managed | narrative | | | | | |
E1-7_26 | ESRS E1 | AR 57. (a) | AR 56
| E1-7 | Type of GHGs concerned for removal and storage activity | semi-narrative | | | | | |
E1-6_35 | ESRS E1 | AR 55. |
| E1-6 | Net revenue other than used to calculate GHG intensity | monetary | Conditional | | | | |
E1-6_33 | ESRS E1 | AR 55. |
| E1-6 | Net revenue | monetary | Conditional | | | | |
E1-6_34 | ESRS E1 | AR 55. |
| E1-6 | Net revenue used to calculate GHG intensity | monetary | Conditional | | | | |
E1-6_06 | ESRS E1 | AR 52. |
| E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions - value chain [table] | Table | | V | | 1 year | |
E1-6_28 | ESRS E1 | AR 46. (j) |
| E1-6 | Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in value chain not included in Scope 3 GHG emissions | ghgEmissions | | | | 1 year | |
E1-6_26 | ESRS E1 | AR 46. (i) |
| E1-6 | Disclosure of why Scope 3 GHG emissions category has been excluded | narrative | | | | 1 year | |
E1-6_27 | ESRS E1 | AR 46. (i) |
| E1-6 | List of Scope 3 GHG emissions categories included in inventory | semi-narrative | | | | 1 year | |
E1-6_29 | ESRS E1 | AR 46. (h) |
| E1-6 | Disclosure of reporting boundaries considered and calculation methods for estimating Scope 3 GHG emissions | narrative | | | | 1 year | |
E1-6_25 | ESRS E1 | AR 46. (g) |
| E1-6 | Percentage of GHG Scope 3 calculated using primary data | Percent | | | | 1 year | |
E1-6_24 | ESRS E1 | AR 45. (e) |
| E1-6 | Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions | ghgEmissions | | | | | |
E1-6_19 | ESRS E1 | AR 45. (d) |
| E1-6 | Disclosure of types of contractual instruments, Scope 2 GHG emissions | percent | | | | | |
E1-6_22 | ESRS E1 | AR 45. (d) |
| E1-6 | Percentage of contractual instruments used for sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions | percent | | | | | |
E1-6_20 | ESRS E1 | AR 45. (d) |
| E1-6 | Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments | percent | | V | | | |
E1-6_21 | ESRS E1 | AR 45. (d) |
| E1-6 | Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions | percent | | | | | |
E1-6_23 | ESRS E1 | AR 45. (d) |
| E1-6 | 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 | narrative | | | | | |
E1-6_18 | ESRS E1 | AR 45. (d) |
| E1-6 | Percentage of contractual instruments, Scope 2 GHG emissions | percent | | | | | |
E1-6_17 | ESRS E1 | AR 43. (c) |
| E1-6 | biogenic emissions of CO2 from the combustion or bio-degradation of biomassnot included in Scope 1 GHG emissions | ghgEmissions | | | | | |
E1-6_16 | ESRS E1 | AR 42. (c) |
| E1-6 | 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 | narrative | Conditional | | | | |
E1-6_03 | ESRS E1 | AR 41. |
| E1-6 | Disaggregation of GHG emissions - by country, operating segments, economic activity, subsidiary, GHG category or source type | Table | | | | | |
E1-6_15 | ESRS E1 | AR 39. (b) |
| E1-6 | Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions | narrative | | | | | |
E1-5_23 | ESRS E1 | AR 38. (b) |
| E1-5 | Net revenue from activities other than in high climate impact sectors | monetary | Conditional | V | | | |
E1-5_22 | ESRS E1 | AR 38. (b) |
| E1-5 | Net revenue from activities in high climate impact sectors | monetary | Conditional | V | | | |
E1-5_09 | ESRS E1 | AR 34. |
| E1-5 | Percentage of renewable sources in total energy consumption | percent | | | | | |
E1-5_04 | ESRS E1 | AR 34. |
| E1-5 | Percentage of energy consumption from nuclear sources in total energy consumption | percent | | | | | |
E1-5_15 | ESRS E1 | AR 34. |
| E1-5 | Percentage of fossil sources in total energy consumption | percent | Conditional | | | | |
E1-4_24 | ESRS E1 | AR 30. (c) |
| E1-4 | Diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers | narrative | | | | | |
E1-4_21 | ESRS E1 | AR 25. (b) |
| E1-4 | Description of how new baseline value affects new target, its achievement and presentation of progress over time | narrative | | | | | |
E1-4_20 | ESRS E1 | AR 25. (a) |
| E1-4 | Description of how it has been ensured that baseline value is representative in terms of activities covered and influences from external factors | narrative | | | | | |
E1-4_25 | ESRS E1 | AR 24. |
| E1-4 | GHGs covered by the target | semi-narrative | | | | | |
E1.IRO-1_16 | ESRS E1 | AR 15. | AR 13 - AR 14
| IRO-1 | Explanation of how climate scenarios used are compatible with critical climate-related assumptions made in financial statements | narrative | | | | | |
E1.IRO-1_14 | ESRS E1 | AR 12. (d) | AR 13 - AR 14
| IRO-1 | Assets and business activities that are incompatible with or need significant efforts to be compatible with transition to climate-neutral economy have been identified | semi-narrative | | | | | |
E1.IRO-1_13 | ESRS E1 | AR 12. (c) | AR 13 - AR 14
| IRO-1 | Identification of transition events and assessment of exposure has been informed by climate-related scenario analysis | semi-narrative | | | | | |
E1.IRO-1_12 | ESRS E1 | AR 12. (b) | AR 13 - AR 14
| IRO-1 | Extent to which assets and business activities may be exposed and are sensitive to identified transition events has been assessed | semi-narrative | | | | | |
E1.IRO-1_10 | ESRS E1 | AR 12. (a) | AR 13 - AR 14
| IRO-1 | Transition events have been identified over short-, medium- and long-term time horizons | semi-narrative | | | | | |
E1.IRO-1_11 | ESRS E1 | AR 12. (a) | AR 13 - AR 14
| IRO-1 | Undertaking has screened whether assets and business activities may be exposed to transition events | semi-narrative | | | | | |
E1.IRO-1_07 | ESRS E1 | AR 11. (d) | AR 13 - AR 14
| IRO-1 | Identification of climate-related hazards and assessment of exposure and sensitivity are informed by high emissions climate scenarios | semi-narrative | | | | | |
E1.IRO-1_06 | ESRS E1 | AR 11. (c) | AR 13 - AR 14
| IRO-1 | Extent to which assets and business activities may be exposed and are sensitive to identified climate-related hazards has been assessed | semi-narrative | | | | | |
E1.IRO-1_05 | ESRS E1 | AR 11. (b) | AR 13 - AR 14
| IRO-1 | Short-, medium- and long-term time horizons have been defined | semi-narrative | | | | | |
E1.IRO-1_03 | ESRS E1 | AR 11. (a) | AR 13 - AR 14
| IRO-1 | Climate-related hazards have been identified over short-, medium- and long-term time horizons | semi-narrative | | | | | |
E1.IRO-1_04 | ESRS E1 | AR 11. (a) | AR 13 - AR 14
| IRO-1 | Undertaking has screened whether assets and business activities may be exposed to climate-related hazards | semi-narrative | | | | | |
E1.IRO-1_01 | ESRS E1 | AR 9. | AR 10
| IRO-1 | Description of process in relation to impacts on climate change | narrative | | | | | |
E1-3_05 | ESRS E1 | AR 21. |
| E1-3 | Explanation of extent to which ability to implement action depends on availability and allocation of resources | narrative | | | | | |
E1-3_02 | ESRS E1 | AR 19. (d) |
| E1-3 | Adaptation solution type | semi-narrative | | V | | | |
E1.SBM-3_07 | ESRS E1 | AR 8. (b) |
| SBM-3 | Description of ability to adjust or adapt strategy and business model to climate change | narrative | | | | | |
E1.SBM-3_05 | ESRS E1 | AR 7. (b) |
| SBM-3 | Time horizons applied for resilience analysis | semi-narrative | | | | | |
E1-9_43 | ESRS E1 | 69. (b) | AR 81
| E1-9 | Potential market size of low-carbon products and services or adaptation solutions to which undertaking has or may have access | monetary | | | BENCHMARK | | 3 years |
E1-9_44 | ESRS E1 | 69. (b) | AR 81
| E1-9 | Expected changes to net revenue from low-carbon products and services or adaptation solutions to which undertaking has or may have access | monetary | | | BENCHMARK | | 3 years |
E1-9_41 | ESRS E1 | 69. (a) | AR 80
| E1-9 | Expected cost savings from climate change mitigation actions | monetary | | | BENCHMARK | | 3 years |
E1-9_42 | ESRS E1 | 69. (a) | AR 80
| E1-9 | Expected cost savings from climate change adaptation actions | monetary | | | BENCHMARK | | 3 years |
E1-9_40 | ESRS E1 | 68. (b) |
| E1-9 | Disclosure of reconciliations with financial statements of significant amounts of assets, liabilities and net revenue at material transition risk | narrative | | | | | 1 year |
E1-9_39 | ESRS E1 | 68. (a) |
| E1-9 | Disclosure of reconciliations with financial statements of significant amounts of assets and net revenue at material physical risk | narrative | | | | | 1 year |
E1-9_34 | ESRS E1 | 67. (e) |
| E1-9 | Percentage of net revenue from customers operating in oil-related activities | percent | Conditional | | | | 3 years |
E1-9_29 | ESRS E1 | 67. (e) |
| E1-9 | Net revenue from business activities at material transition risk | monetary | | | | | 3 years |
E1-9_30 | ESRS E1 | 67. (e) |
| E1-9 | Net revenue from customers operating in coal-related activities | monetary | Conditional | | | | 3 years |
E1-9_33 | ESRS E1 | 67. (e) |
| E1-9 | Percentage of net revenue from customers operating in coal-related activities | percent | Conditional | | | | 3 years |
E1-9_35 | ESRS E1 | 67. (e) |
| E1-9 | Percentage of net revenue from customers operating in gas-related activities | percent | Conditional | | | | 3 years |
E1-9_32 | ESRS E1 | 67. (e) |
| E1-9 | Net revenue from customers operating in gas-related activities | monetary | Conditional | | | | 3 years |
E1-9_31 | ESRS E1 | 67. (e) |
| E1-9 | Net revenue from customers operating in oil-related activities | monetary | Conditional | | | | 3 years |
E1-9_23 | ESRS E1 | 67. (d) |
| E1-9 | Liabilities from material transition risks that may have to be recognised in financial statements | monetary | | | | | 3 years |
E1-9_17 | ESRS E1 | 67. (c) |
| E1-9 | Total carrying amount of real estate assets by energy efficiency classes | Table/monetary | | | PILLAR 3 | | 3 years |
E1-9_16 | ESRS E1 | 67. (b) |
| E1-9 | Percentage of assets at material transition risk addressed by climate change mitigation actions | percent | | | | | 3 years |
E1-9_14 | ESRS E1 | 67. (a) |
| E1-9 | Assets at material transition risk before considering climate mitigation actions | monetary | | | | | 3 years |
E1-9_15 | ESRS E1 | 67. (a) |
| E1-9 | Percentage of assets at material transition risk before considering climate mitigation actions | percent | | | | | 3 years |
E1-9_03 | ESRS E1 | 66. (a) | AR 70
| E1-9 | Assets at chronic material physical risk before considering climate change adaptation actions | monetary | | | PILLAR 3 | | 3 years |
E1-9_01 | ESRS E1 | 66. (a) | AR 70
| E1-9 | Assets at material physical risk before considering climate change adaptation actions | monetary | | | PILLAR 3 | | 3 years |
E1-9_04 | ESRS E1 | 66. (a) | AR 70
| E1-9 | Percentage of assets at material physical risk before considering climate change adaptation actions | percent | | | PILLAR 3 | | 3 years |
E1-9_02 | ESRS E1 | 66. (a) | AR 70
| E1-9 | Assets at acute material physical risk before considering climate change adaptation actions | monetary | | | PILLAR 3 | | 3 years |
E1-9_08 | ESRS E1 | 66. (d) | AR 71
| E1-9 | Net revenue from business activities at material physical risk | monetary | | | | | 3 years |
E1-9_09 | ESRS E1 | 66. (d) | AR 71
| E1-9 | Percentage of net revenue from business activities at material physical risk | percent | | | | | 3 years |
E1-9_05 | ESRS E1 | 66. (c) | AR 70
| E1-9 | Disclosure of location of significant assets at material physical risk | narrative | | | PILLAR 3 | | 1 year |
E1-9_07 | ESRS E1 | 66. (b) |
| E1-9 | Percentage of assets at material physical risk addressed by climate change adaptation actions | percent | | | | | 3 years |
E1-8_07 | ESRS E1 | 63. (d) |
| E1-8 | Percentage of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme | Table/percent | | | | | |
E1-8_08 | ESRS E1 | 63. (d) |
| E1-8 | Percentage of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme | Table/percent | Conditional | | | | |
E1-8_06 | ESRS E1 | 63. (d) |
| E1-8 | Percentage of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme | Table/percent | | | | | |
E1-8_11 | ESRS E1 | 63. (d) | AR 65 - AR 66
| E1-8 | Volume of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme | Table/volume | | | | | |
E1-8_10 | ESRS E1 | 63. (d) | AR 65 - AR 66
| E1-8 | Volume of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme | Table/volume | | | | | |
E1-8_12 | ESRS E1 | 63. (d) | AR 65 - AR 66
| E1-8 | Volume of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme | Table/volume | Conditional | | | | |
E1-8_05 | ESRS E1 | 63. (c) |
| E1-8 | Description of critical assumptions made to determine carbon price applied | Table/Narrative | | | | | |
E1-8_04 | ESRS E1 | 63. (c) |
| E1-8 | Carbon price applied for each metric tonne of greenhouse gas emission | Table/monetary | | | | | |
E1-8_03 | ESRS E1 | 63. (b) |
| E1-8 | Description of specific scope of application of carbon pricing scheme | Table/Narrative | | | | | |
E1-8_02 | ESRS E1 | 63. (a) |
| E1-8 | Type of internal carbon pricing scheme | Table/Narrative | | | | | |
E1-8_01 | ESRS E1 | 63. (a) |
| E1-8 | Carbon pricing scheme by type | Table | | | | | |
E1-8_13 | ESRS E1 | 62. | AR 65 - AR 66
| E1-8 | Internal carbon pricing schemes are applied | boolean | | | | | |
E1-7_25 | ESRS E1 | 61. (c) |
| E1-7 | Explanation of credibility and integrity of carbon credits used | narrative | Conditional | | | | |
E1-7_24 | ESRS E1 | 61. (b) |
| E1-7 | Explanation of whether and how public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets and how claims of GHG neutrality and reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target | narrative | Conditional | | | | |
E1-7_23 | ESRS E1 | 61. (b) |
| E1-7 | Claims of GHG neutrality and reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target | semi-narrative | Conditional | | | | |
E1-7_22 | ESRS E1 | 61. (a) |
| E1-7 | Public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets | semi-narrative | Conditional | | | | |
E1-7_24 | ESRS E1 | 61. (a) |
| E1-7 | Explanation of whether and how public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets and how claims of GHG neutrality and reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target | narrative | Conditional | | | | |
E1-7_21 | ESRS E1 | 61. |
| E1-7 | Public claims of GHG neutrality that involve use of carbon credits have been made | semi-narrative | | | | | |
E1-7_20 | ESRS E1 | 60. |
| E1-7 | Explanation of scope, methodologies and frameworks applied and how residual GHG emissions are intended to be neutralised | narrative | Conditional | | | | |
E1-7_11 | ESRS E1 | 59. (b) |
| E1-7 | Total amount of carbon credits outside value chain planned to be cancelled in future | ghgEmissions | Conditional | | | | |
E1-7_10 | ESRS E1 | 59. (a) |
| E1-7 | Total amount of carbon credits outside value chain that are verified against recognised quality standards and cancelled | ghgEmissions | Conditional | | | | |
E1-7_08 | ESRS E1 | 58. (b) |
| E1-7 | Disclosure of calculation assumptions, methodologies and frameworks applied (GHG removals and storage) | narrative | Conditional | | | | |
E1-7_04 | ESRS E1 | 58. (a) | AR 59
| E1-7 | GHG Removals and storage Activity by undertaking scope (breakdown by own operations and value chain) and by removal and storage activity | TABLE | Conditional | | | | |
E1-7_05 | ESRS E1 | 58. (a) |
| E1-7 | Total GHG removals and storage | Table/ghgEmissions | Conditional | | | | |
E1-7_03 | ESRS E1 | 58. | AR 56
| E1-7 | Removals and carbon credits are used | semi-narrative | Conditional | | | | |
E1-4_22 | ESRS E1 | 34. (e) | AR 26
| E1-4 | GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius | semi-narrative | | | | | |
E1-7_02 | ESRS E1 | 56. (b) | AR 56
| E1-7 | Disclosure of GHG emission reductions or removals from climate change mitigation projects outside value chain financed or to be financed through any purchase of carbon credits | narrative | | | CL | | |
E1-7_01 | ESRS E1 | 56. (a) | AR 56 - AR 57
| E1-7 | Disclosure of GHG removals and storage resulting from projects developed in own operations or contributed to in upstream and downstream value chain | narrative | | | CL | | |
E1-4_23 | ESRS E1 | 34. (f) | AR 30
| E1-4 | Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target | narrative | | | | | |
E1-4_19 | ESRS E1 | 34. (c) |
| E1-4 | Disclosure of past progress made in meeting target before current base year | narrative | | V | | | |
E1-4_03 | ESRS E1 | 34. (b) |
| E1-4 | Absolute value of total Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_07 | ESRS E1 | 34. (b) |
| E1-4 | Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_18 | ESRS E1 | 34. (b) |
| E1-4 | Explanation of how consistency of GHG emission reduction targets with GHG inventory boundaries has been ensured | narrative | | | | | |
E1-4_14 | ESRS E1 | 34. (b) |
| E1-4 | Intensity value of market-based Scope 2 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_04 | ESRS E1 | 34. (b) |
| E1-4 | Percentage of total Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_10 | ESRS E1 | 34. (b) |
| E1-4 | Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_02 | ESRS E1 | 34. (b) | AR 23 - AR 24, AR 27 - AR 29, AR 31
| E1-4 | Tables: Multiple Dimensions (baseline year and targets; GHG Types, Scope 3 Categories, Decarbonisation levers, entity-specific denominators for intensity value) | Table | Conditional | | | | |
E1-4_12 | ESRS E1 | 34. (b) |
| E1-4 | Absolute value of market-based Scope 2 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_05 | ESRS E1 | 34. (b) |
| E1-4 | Intensity value of total Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_06 | ESRS E1 | 34. (b) |
| E1-4 | Absolute value of Scope 1 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_13 | ESRS E1 | 34. (b) |
| E1-4 | Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_15 | ESRS E1 | 34. (b) |
| E1-4 | Absolute value of Scope 3 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_17 | ESRS E1 | 34. (b) |
| E1-4 | Intensity value of Scope 3 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_11 | ESRS E1 | 34. (b) |
| E1-4 | Intensity value of location-based Scope 2 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_16 | ESRS E1 | 34. (b) |
| E1-4 | Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_09 | ESRS E1 | 34. (b) |
| E1-4 | Absolute value of location-based Scope 2 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_08 | ESRS E1 | 34. (b) |
| E1-4 | Intensity value of Scope 1 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_11 | ESRS E1 | 34. (a) |
| E1-4 | Intensity value of location-based Scope 2 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_07 | ESRS E1 | 34. (a) |
| E1-4 | Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_15 | ESRS E1 | 34. (a) |
| E1-4 | Absolute value of Scope 3 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_10 | ESRS E1 | 34. (a) |
| E1-4 | Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_05 | ESRS E1 | 34. (a) |
| E1-4 | Intensity value of total Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_12 | ESRS E1 | 34. (a) |
| E1-4 | Absolute value of market-based Scope 2 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_06 | ESRS E1 | 34. (a) |
| E1-4 | Absolute value of Scope 1 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_17 | ESRS E1 | 34. (a) |
| E1-4 | Intensity value of Scope 3 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_02 | ESRS E1 | 34. (a) | AR 23 - AR 24, AR 27 - AR 29, AR 31
| E1-4 | Tables: Multiple Dimensions (baseline year and targets; GHG Types, Scope 3 Categories, Decarbonisation levers, entity-specific denominators for intensity value) | Table | Conditional | | | | |
E1-4_08 | ESRS E1 | 34. (a) |
| E1-4 | Intensity value of Scope 1 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_03 | ESRS E1 | 34. (a) |
| E1-4 | Absolute value of total Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_09 | ESRS E1 | 34. (a) |
| E1-4 | Absolute value of location-based Scope 2 Greenhouse gas emissions reduction | Table/ghgEmissions | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_14 | ESRS E1 | 34. (a) |
| E1-4 | Intensity value of market-based Scope 2 Greenhouse gas emissions reduction | Table/decimal | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_04 | ESRS E1 | 34. (a) |
| E1-4 | Percentage of total Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_16 | ESRS E1 | 34. (a) |
| E1-4 | Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_13 | ESRS E1 | 34. (a) |
| E1-4 | Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year) | Table/percent | Conditional/Alternative | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-4_01 | ESRS E1 | 33. | AR 27 - AR 29
| E1-4 | 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 | narrative | | | | | |
E1.MDR-T_01-13 | ESRS E1 | 32. |
| E1-4 | Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T ] | MDR-T | | | | | |
E1-6_10 | ESRS E1 | 52. (b) | AR 45, AR 47
| E1-6 | Gross market-based Scope 2 greenhouse gas emissions | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-6_13 | ESRS E1 | 52. (b) | AR 47
| E1-6 | Total GHG emissions market based | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_32 | ESRS E1 | 55. |
| E1-6 | Disclosure of reconciliation to financial statements of net revenue used for calculation of GHG emissions intensity | narrative | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_31 | ESRS E1 | 53. | AR 53
| E1-6 | GHG emissions intensity, market-based (total GHG emissions per net revenue) | Intensity | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_30 | ESRS E1 | 53. | AR 53
| E1-6 | GHG emissions intensity, location-based (total GHG emissions per net revenue) | Intensity | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_09 | ESRS E1 | 52. (a) | AR 45, AR 47
| E1-6 | Gross location-based Scope 2 greenhouse gas emissions | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-6_12 | ESRS E1 | 52. (a) | AR 47
| E1-6 | Total GHG emissions location based | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_11 | ESRS E1 | 51. | AR 46
| E1-6 | Gross Scope 3 greenhouse gas emissions | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_05 | ESRS E1 | 51. |
| E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (ISO 14064-1) [table] | Table | Alternative | | | 1 year | |
E1-6_04 | ESRS E1 | 51. |
| E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [table] | Table | Alternative | | | 1 year | |
E1-6_02 | ESRS E1 | 50. |
| E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions - financial and operational control [table] | Table | | | | | |
E1-6_10 | ESRS E1 | 49. (b) | AR 45, AR 47
| E1-6 | Gross market-based Scope 2 greenhouse gas emissions | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-6_09 | ESRS E1 | 49. (a) | AR 45, AR 47
| E1-6 | Gross location-based Scope 2 greenhouse gas emissions | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-6_08 | ESRS E1 | 48. (b) | AR 44
| E1-6 | Percentage of Scope 1 GHG emissions from regulated emission trading schemes | Table/Percent | | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-6_07 | ESRS E1 | 48. (a) | AR 43
| E1-6 | Gross Scope 1 greenhouse gas emissions | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | | |
E1-6_14 | ESRS E1 | 47. |
| E1-6 | 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 | narrative | Conditional | | | | |
E1-6_12 | ESRS E1 | 44. | AR 47
| E1-6 | Total GHG emissions location based | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_13 | ESRS E1 | 44. | AR 47
| E1-6 | Total GHG emissions market based | Table/GhgEmissions | | | SFDR+PILLAR 3+ BENCHMARK | 1 year | |
E1-6_01 | ESRS E1 | 44. | AR 39
| E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope [table] | Table | | | | | |
E1-5_21 | ESRS E1 | 43. | AR 38
| E1-5 | Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors | narrative | Conditional | | SFDR | | |
E1-5_20 | ESRS E1 | 42. |
| E1-5 | High climate impact sectors used to determine energy intensity | semi-narrative | Conditional | | SFDR | | |
E1-5_18 | ESRS E1 | 40. | AR 36
| E1-5 | Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue) | Intensity | Conditional | | SFDR | | |
E1-5_17 | ESRS E1 | 39. |
| E1-5 | Renewable energy production | energy | Conditional | | | | |
E1-5_16 | ESRS E1 | 39. |
| E1-5 | Non-renewable energy production | energy | Conditional | | | | |
E1-5_14 | ESRS E1 | 38. (e) | AR 33
| E1-5 | Consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources | energy | Conditional | | SFDR | | |
E1-5_13 | ESRS E1 | 38. (d) | AR 33
| E1-5 | Fuel consumption from other fossil sources | energy | Conditional | | SFDR | | |
E1-5_12 | ESRS E1 | 38. (c) | AR 33
| E1-5 | Fuel consumption from natural gas | energy | Conditional | | SFDR | | |
E1-5_11 | ESRS E1 | 38. (b) | AR 33
| E1-5 | Fuel consumption from crude oil and petroleum products | energy | Conditional | | SFDR | | |
E1-5_06 | ESRS E1 | 37. (c) i. |
| E1-5 | Fuel consumption from renewable sources | energy | | | SFDR | | |
E1-5_10 | ESRS E1 | 38. (a) | AR 33
| E1-5 | Fuel consumption from coal and coal products | energy | Conditional | | SFDR | | |
E1-5_08 | ESRS E1 | 37. (c) iii. |
| E1-5 | Consumption of self-generated non-fuel renewable energy | energy | | | SFDR | | |
E1-5_07 | ESRS E1 | 37. (c) ii. |
| E1-5 | Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources | energy | | | SFDR | | |
E1-5_05 | ESRS E1 | 37. (c) |
| E1-5 | Total energy consumption from renewable sources | energy | | | SFDR | | |
E1-5_03 | ESRS E1 | 37. (b) |
| E1-5 | Total energy consumption from nuclear sources | energy | | | SFDR | | |
E1-5_02 | ESRS E1 | 37. (a) | AR 34, AR 32
| E1-5 | Total energy consumption from fossil sources | energy | | | SFDR | | |
E1-5_01 | ESRS E1 | 37. | AR 35
| E1-5 | Total energy consumption related to own operations | energy | | | SFDR | | |
E1.IRO-1_20 | ESRS E1 | 20. (c) ii. | AR 11, AR 13 - AR 15
| IRO-1 | Description of process in relation to assessment of how assets and business activities may be exposed to climate-related transition events, creating gross transition risks or opportunities for undertaking | narrative | | | | | |
E1.IRO-1_08 | ESRS E1 | 21. | AR 13 - AR 14
| IRO-1 | Explanation of how climate-related scenario analysis has been used to inform identification and assessment of physical risks over short, medium and long-term | narrative | | | | | |
E1.IRO-1_15 | ESRS E1 | 21. | AR 13 - AR 14
| IRO-1 | Explanation of how climate-related scenario analysis has been used to inform identification and assessment of transition risks and opportunities over short, medium and long-term | narrative | | | | | |
E1.IRO-1_19 | ESRS E1 | 20. (c) i. | AR 11, AR 13 - AR 15
| IRO-1 | Description of process in relation to identification of climate-related transition events, considering at least climate scenario in line with limiting global warming to 1.5 °C with no or limited overshoot | narrative | | | | | |
E1.IRO-1_09 | ESRS E1 | 20. (c) | AR 13 - AR 14
| IRO-1 | Description of process in relation to climate-related transition risks and opportunities in own operations and along value chain | narrative | | | | | |
E1.IRO-1_18 | ESRS E1 | 20. (b) ii. | AR 11, AR 13 - AR 15
| IRO-1 | Description of process in relation to assessment of how assets and business activities may be exposed and are sensitive to climate-related hazards, creating gross physical risks for undertaking | narrative | | | | | |
E1.IRO-1_17 | ESRS E1 | 20. (b) i. | AR 11, AR 13 - AR 15
| IRO-1 | Description of process in relation to identification of climate-related hazards, considering at least high emission climate scenarios | narrative | | | | | |
E1-3_07 | ESRS E1 | 29. (c) ii. | AR 22
| E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178 | narrative | | | | | |
E1.IRO-1_02 | ESRS E1 | 20. (b) | AR 13 - AR 14
| IRO-1 | Description of process in relation to climate-related physical risks in own operations and along value chain | narrative | | | | | |
E1.IRO-1_01 | ESRS E1 | 20. (a) | AR 10
| IRO-1 | Description of process in relation to impacts on climate change | narrative | | | | | |
E1-3_08 | ESRS E1 | 29. (c) iii. | AR 20
| E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178 | narrative | Conditional | | | | |
E1-3_01 | ESRS E1 | 29. (a) |
| E1-3 | Decarbonisation lever type | semi-narrative | | | | | |
E1-3_06 | ESRS E1 | 29. (c) i. | AR 20
| E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to relevant line items or notes in financial statements | narrative/monetary | | | | | |
E1-3_04 | ESRS E1 | 29. (b) |
| E1-3 | Expected GHG emission reductions | ghgEmissions | | | | | |
E1-3_03 | ESRS E1 | 29. (b) |
| E1-3 | Achieved GHG emission reductions | ghgEmissions | | | | | |
E1.MDR-A_01-12 | ESRS E1 | 28. |
| E1-3 | Actions and Resources related to climate change mitigation and adaptation [see ESRS 2 MDR-A] | MDR-A | | | | | |
E1.SBM-3_06 | ESRS E1 | 19. (c) | AR 8 a, AR 13
| SBM-3 | Description of results of resilience analysis | narrative | | | | | |
E1-2_01 | ESRS E1 | 25. | AR 16 - AR 18
| E1-2 | Sustainability matters addressed by policy for climate change | semi-narrative | | | | | |
E1.MDR-P_01-06 | ESRS E1 | 24. |
| E1-2 | Policies in place to manage its material impacts, risks and opportunities related to climate change mitigation and adaptation [see ESRS 2 MDR-P] | MDR-P | | | | | |
E1.SBM-3_01 | ESRS E1 | 18. |
| SBM-3 | Type of climate-related risk | semi-narrative | | | | | |
E1.SBM-3_04 | ESRS E1 | 19. (b) | AR 7 a, AR 13
| SBM-3 | Disclosure of when resilience analysis has been conducted | date | | | | | |
E1.SBM-3_03 | ESRS E1 | 19. (b) | AR 7 a, AR 13
| SBM-3 | Disclosure of how resilience analysis has been conducted | narrative | | | | | |
E1.SBM-3_02 | ESRS E1 | 19. (a) | AR 6, AR 13
| SBM-3 | Description of scope of resilience analysis | narrative | | | | | |
E1-1_16 | ESRS E1 | 17. |
| E1-1 | Date of adoption of transition plan for undertakings not having adopted transition plan yet | gYear | Conditional | | | | |
E1-1_15 | ESRS E1 | 16. (j) |
| E1-1 | Explanation of progress in implementing transition plan | narrative | | | | | |
E1-1_14 | ESRS E1 | 16. (i) |
| E1-1 | Transition plan is approved by administrative, management and supervisory bodies | semi-narrative | | | | | |
E1-1_13 | ESRS E1 | 16. (h) |
| E1-1 | Explanation of how transition plan is embedded in and aligned with overall business strategy and financial planning | narrative | | | | | |
E1-1_07 | ESRS E1 | 16. (d) | AR 3
| E1-1 | 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 | narrative | | | | | |
E1-3_08 | ESRS E1 | 16. (c) | AR 20
| E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178 | narrative | Conditional | | | | |
E1-1_04 | ESRS E1 | 16. (c) |
| E1-1 | Disclosure of significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan | narrative | | | | | |
E1-1_05 | ESRS E1 | 16. (c) |
| E1-1 | Financial resources allocated to action plan (OpEx) | monetary | | | | | |
E1-3_07 | ESRS E1 | 16. (c) | AR 22
| E1-3 | Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178 | narrative | | | | | |
E1-1_06 | ESRS E1 | 16. (c) |
| E1-1 | Financial resources allocated to action plan (CapEx) | monetary | | | | | |
E1-1_12 | ESRS E1 | 16. (g) | AR 5
| E1-1 | Undertaking is excluded from EU Paris-aligned Benchmarks | semi-narrative | | | PILLAR 3 + Benchmark | | |
E1-1_10 | ESRS E1 | 16. (f) |
| E1-1 | Significant CapEx for oil-related economic activities | monetary | Conditional | | | | |
E1-1_09 | ESRS E1 | 16. (f) |
| E1-1 | Significant CapEx for coal-related economic activities | monetary | Conditional | | | | |
E1-1_11 | ESRS E1 | 16. (f) |
| E1-1 | Significant CapEx for gas-related economic activities | monetary | Conditional | | | | |
E1-1_08 | ESRS E1 | 16. (e) | AR 4
| E1-1 | Explanation of any objective or plans (CapEx, CapEx plans, OpEx) for aligning economic activities (revenues, CapEx, OpEx) with criteria established in Commission Delegated Regulation 2021/2139 | narrative | Conditional | | | | |
E1-4_23 | ESRS E1 | 16. (b) | AR 30
| E1-4 | Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target | narrative | | | | | |
E1-1_03 | ESRS E1 | 16. (b) |
| E1-1 | Disclosure of decarbonisation levers and key action | narrative | | | | | |
E1-1_02 | ESRS E1 | 16. (a) | AR 2
| E1-1 | Explanation of how targets are compatible with limiting of global warming to one and half degrees Celsius in line with Paris Agreement | narrative | | | | | |
E1-4_22 | ESRS E1 | 16. (a) | AR 26
| E1-4 | GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius | semi-narrative | | | | | |
E1-1_01 | ESRS E1 | 14. | AR 1
| E1-1 | Disclosure of transition plan for climate change mitigation | narrative | | | CL | | |
E1.GOV-3_01 | ESRS E1 | 13. |
| GOV-3 | Disclosure of whether and how climate-related considerations are factored into remuneration of members of administrative, management and supervisory bodies | narrative | | | | | |
E1.GOV-3_03 | ESRS E1 | 13. |
| GOV-3 | Explanation of climate-related considerations that are factored into remuneration of members of administrative, management and supervisory bodies | narrative | | | | | |
E1.GOV-3_02 | ESRS E1 | 13. |
| GOV-3 | Percentage of remuneration recognised that is linked to climate related considerations | percent | | | | | |