Questions & Answers

ID 1033: In the context of ESRS E1 paragraph 34 (a) and in a situation where a credit institution has set GHG emissions intensity targets, are credit institutions expected to provide associated absolute values in relation to their emissions intensity targets even if such metric is not used to steer the portfolio and due to the fact that it can be neither predictive or of confirmatory value due to the business model of the credit institutions?

ID 1076: Would it be possible for a financial institution to disclose GHG emissions targets set on Scope 3 category 15 (i.e. ‘financed emissions’) without reporting the corresponding targets in absolute emissions?’

ID 1122: Regarding absolute values for financial institutions – why not show exposure and exposure percentages instead of GHG emissions?’

Is the ESRS 1 Disclosure Requirement SBM-3 metric to be reported for ESRS E4 if biodiversity was assessed as not material for the company’s own operations but material only for the upstream value chain? The SBM-3 metric specifically refers to the company’s own sites, i.e. own operations. Additionally, no sites were found located in or near biodiversity-sensitive areas that have negative impacts on these areas.

ESRS E4-5 paragraph 37 mentions that ‘For datapoints specified in paragraphs 38 to 41, the undertaking shall consider its own operations’. Does that mean that ESRS E4 paragraph 33 where it says ‘The undertaking shall report metrics related to its material impacts on biodiversity and ecosystems’ also refers to the undertaking’s own operations only?

For a material matter, if the undertaking assesses that a Disclosure Requirement is not material, is it possible to conclude that a datapoint of such Disclosure Requirement is material and therefore included?

What are the CSRD requirements regarding heating values (Lower Heating Value (LHV) versus Higher Heating value (HHV)), and do they differ based on the location of the preparer?

Is MDR-Policy a prerequisite for MDR-Target?

Does the definition of end users include workers at the client?

Is a company obliged to disclose a discrimination/harassment case that, upon investigation, was found to lack conclusive evidence supporting the allegations (and hence was considered closed without any supporting evidence)?

How can preparers take ‘the changes over time’ into account when disclosing the amounts of pollutants?

Is it necessary to report radioactive waste from analytical devices and tracer applications?

(1) What does ‘consultation with affected communities’ – in the case of pollution, for instance – mean in terms of actions?

(2) Could a company be compliant if it states that it has not done it even though its pollution levels are under control under current law?

Since it is not feasible to provide water consumption data and all the contextual information needed for 200-300 sites in one report, how should contextual information for 200-300 sites be provided?

Could you please specify the short-term time horizon?

May estimates or secondary data also be used for social topics if they concern social protection on own workforce?

(1) Consider an undertaking that has a business plan approved for a three-year duration. The undertaking expects a given impact or risk to arise in four to five years and be material then. Shall the matter be considered material for the reporting period?

(2) Consider a matter that is not assessed to be material over the short-, medium- or long-term horizon as of the reporting date, but – if assessed in four to five years – it might become material in the future. Should the undertaking consider this topic as not-material or as material?

What is the meaning of water treatment ‘as a step towards more sustainable sourcing of water’?

(1) Should individuals on parental leave, long-term sick leave or long-term special leave who receive less than their regular total annual remuneration be excluded from the annual total remuneration calculation considering long-term leave as a consecutive period of at least three months?

(2) When computing the annual total remuneration, do we consider the same salary components for both the highest paid individual and the employees (e.g. benefits in cash / benefits in kind)?

ID 271: What is the difference between work-related accident and work-related injury?

ID 287: What is the difference between an ‘accident’ and an ‘injury’, and how should I count a ‘case’?

Which indicators are to be used to convert fossil fuels to kWh (gasoline, diesel, natural gas)?

Which year does the phase-in apply for a company that voluntarily publishes a CSRD report one year prior to being required? What about comparative information?