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Questions & Answers

If a company’s metric is verified by an [EU] Ecolabel, can the [EU] Ecolabel be mentioned as an external body?

Key Terms

Ecolabel
external body

Background

For information on the ‘EU Ecolabel’, please visit the EU Ecolabel site.

ESRS 2 paragraph 77 states: ‘For each metric, the undertaking shall: …

(a) disclose whether the measurement of the metric is validated by an external body other than the assurance provider and, if so, which body …’.

Answer

Yes, if a company’s metric is verified by an EU Ecolabel, and assuming that the Ecolabel is not an internal body of the undertaking, the Ecolabel can be mentioned as an external body.

According to ESRS 2 paragraph 77 (b), the undertaking is required to disclose whether the measurement of the metric is validated by an external body other than the assurance provider and to specify which body.

Relations

Paragraph	Content
2023 ESRSESRS 2 - GENERAL DISCLOSURES...Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters77. (b)	disclose whether the measurement of the metric is validated by an external body other than the assurance provider and, if so, which body;
2023 ESRSESRS 2 - GENERAL DISCLOSURES...Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters77. (b)	disclose whether the measurement of the metric is validated by an external body other than the assurance provider and, if so, which body;
2023 ESRSESRS 2 - GENERAL DISCLOSURES...Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters77. (b)	disclose whether the measurement of the metric is validated by an external body other than the assurance provider and, if so, which body;