Questions & Answers
Do the ESRS 2-related Disclosure Requirements in topical standards have to be reported in the general section of the sustainability statement or in the respective topical section?
- ESRS 2-related Disclosure Requirements in topical standards
Background
ESRS 1 paragraph 115 states: ‘The undertaking shall structure its sustainability statement in four parts in the following order: general information, environmental information (including disclosures pursuant to Article 8 of Regulation (EU) 2020/852), social information and governance information. Respecting the provision in section 3.6 Material impacts or risks arising from actions to address sustainability matters of this Standard, when information provided in one part contains information to be reported in another part, the undertaking may refer in one part to information presented in another part, avoiding duplications.’
ESRS 2 paragraph 49 states: ‘The undertaking may disclose the descriptive information required in paragraph 46 (reference to ESRS 2 SBM-3 Disclosure Requirement) alongside the disclosures provided under the corresponding topical ESRS, in which case it shall still present a statement of its material impacts, risks and opportunities alongside its disclosures prepared under this chapter of ESRS 2.’
ESRS 2-related disclosures in topical standards are identified by reference to ESRS 2 Disclosure Requirements as follows: ‘Disclosure Requirement related to ESRS 2 GOV-1 … ESRS 2 GOV-3 … ESRS 2 SBM-2 … ESRS 2 SBM-3 … and … ESRS 2 IRO-1’.
Answer
ESRS 2-related Disclosure Requirements in topical standards must be reported in the general section of the sustainability statement as they are part of the general disclosures of ESRS 2. They are presented alongside the relevant ESRS 2 disclosure (e.g., ESRS 2 Disclosure Requirement IRO-1-related).
For the descriptive information required in ESRS 2 paragraph 46 (ESRS 2 Disclosure Requirement SBM-3-related disclosures), there is an option to present them alongside the relevant topical disclosure if the undertaking elects to follow the option in ESRS 2 paragraph 49.
Relations
Paragraph | Content |
|---|---|
8.2 Content and structure of the sustainability statement | |
8.2 Content and structure of the sustainability statement | |
8.2 Content and structure of the sustainability statement | |
The undertaking shall structure its sustainability statement in four parts, in the following order: general information, environmental information (including disclosures pursuant to Article 8 of Regulation (EU) 2020/852), social information and governance information. Respecting the provision in section 3.6 Material impacts or risks arising from actions to address sustainability matters of this Standard, when information provided in one part contains information to be reported in another part, the undertaking may refer in one part to information presented in another part, avoiding duplications. The undertaking may apply the detailed structure illustrated in Appendix F of this Standard. | |
In the preparation of disclosures under this Standard, the undertaking shall apply the Disclosure Requirements (including their datapoints) set in topical ESRS, as listed in Appendix C of this Standard Disclosure/Application Requirements in topical ESRS that are applicable jointly with ESRS 2 General Disclosures. The undertaking shall apply the requirements listed in Appendix C: | |
The undertaking shall structure its sustainability statement in four parts, in the following order: general information, environmental information (including disclosures pursuant to Article 8 of Regulation (EU) 2020/852), social information and governance information. Respecting the provision in section 3.6 Material impacts or risks arising from actions to address sustainability matters of this Standard, when information provided in one part contains information to be reported in another part, the undertaking may refer in one part to information presented in another part, avoiding duplications. The undertaking may apply the detailed structure illustrated in Appendix F of this Standard. | |
In the preparation of disclosures under this Standard, the undertaking shall apply the Disclosure Requirements (including their datapoints) set in topical ESRS, as listed in Appendix C of this Standard Disclosure/Application Requirements in topical ESRS that are applicable jointly with ESRS 2 General Disclosures. The undertaking shall apply the requirements listed in Appendix C: | |
In the preparation of disclosures under this Standard, the undertaking shall apply the Disclosure Requirements (including their datapoints) set in topical ESRS, as listed in Appendix C of this Standard Disclosure/Application Requirements in topical ESRS that are applicable jointly with ESRS 2 General Disclosures. The undertaking shall apply the requirements listed in Appendix C: | |
The undertaking shall structure its sustainability statement in four parts, in the following order: general information, environmental information (including disclosures pursuant to Article 8 of Regulation (EU) 2020/852), social information and governance information. Respecting the provision in section 3.6 Material impacts or risks arising from actions to address sustainability matters of this Standard, when information provided in one part contains information to be reported in another part, the undertaking may refer in one part to information presented in another part, avoiding duplications. The undertaking may apply the detailed structure illustrated in Appendix F of this Standard. |