Questions & Answers

Question-ID: 905

Release Date: Oct 31, 2024


Questions & Answers

There is a reference to Division 20.2 of Annex I to Regulation (EC) No 1893/2006 and I wonder whether you mean Division 20 Group 20.2, which is ‘Manufacture of pesticides and other agrochemical products’.

Key Terms
  • Pesticides
  • chemicals
  • agrochemical products

Background

ESRS 2 paragraph 40 states: ’The undertaking shall disclose the following information about the key elements of its general strategy that relate to or affect sustainability matters …

(a) where applicable, a statement indicating, together with the related revenues, that the undertaking is active in …

(ii) chemicals production, i.e. activities that fall under the Division 20.2 of Annex I to Regulation (EC) No 1893/2006 …’

Answer

Yes, the correct reference is to Division 20 Group 20.2 of Annex I to Regulation (EC) No 1893/2006, which is ‘Manufacture of pesticides and other agrochemical products’.

Supporting Material

Regulation (EC) No 1893/2006


Relations

Paragraph
Content
2023 ESRSESRS 2 - GENERAL DISCLOSURES...Disclosure Requirement SBM-1 – Strategy, business model and value chain40. (d) ii.

chemicals production , i.e., its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006;

2023 ESRSESRS 2 - GENERAL DISCLOSURES...Disclosure Requirement SBM-1 – Strategy, business model and value chain40. (d) ii.

chemicals production , i.e., its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006;

2023 ESRSESRS 2 - GENERAL DISCLOSURES...Disclosure Requirement SBM-1 – Strategy, business model and value chain40. (d) ii.

chemicals production , i.e., its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006;