Table of indicators

Disclosure requirement Section
ESRS 2 General disclosures BP-1 – General basis for preparation of sustainability statements General basis for preparation of sustainability statements
BP-2 – Disclosures in relation to specific circumstances Disclosures in relation to specific circumstances
GOV-1 – The role of the administrative, management and supervisory bodies Strategy, business model and value chain
GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies Interests and views of stakeholders
GOV-3 – Integration of sustainability-related performance in incentive schemes Material impacts, risks and opportunities and their interaction with strategy and business model
GOV-4 – Statement on due diligence The role of the administrative, management and supervisory bodies
GOV-5 – Risk management and internal controls over sustainability reporting Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
SBM-1 – Strategy, business model and value chain Integration of sustainability-related performance in incentive schemes

Option of gradual disclosure used for paragraphs 40.b. and 40.c.
SBM-2 – Interests and views of stakeholders Statement on due diligence
SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model Risk management and internal controls over sustainability reporting

Option of gradual disclosure used for paragraph 48.e.
IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities Description of the process to identify and assess material impacts, risks and opportunities
IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement
ESRS E1 Climate change E1-1 – Transition plan for climate change mitigation Climate change
ESRS 2 SBM-3 E1 – Material impacts, risks and opportunities and their interaction with strategy and business model Climate change
E1-2 – Policies related to climate change mitigation and adaptation Climate change
E1-3 – Actions and resources in relation to climate change policies Climate change
E1-4 – Targets related to climate change mitigation and adaptation Climate change
E1-5 – Energy consumption and mix Climate change
E1-6 – Gross Scopes 1, 2, 3 and total GHG emissions Climate change
E1-7 – GHG removals and GHG mitigation projects financed through carbon credits Climate change
E1-8 – Internal carbon pricing Climate change
E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Option of gradual disclosure used
ESRS E2 Pollution E2-1 – Policies related to pollution Pollution
E2-2 – Actions and resources related to pollution Pollution
E2-3 – Targets related to pollution Pollution
E2-4 – Pollution of air, water and soil Pollution
E2-5 – Substances of concern and substances of very high concern Pollution
E2-6 – Anticipated financial effects from pollution-related risks and opportunities Option of gradual disclosure used
ESRS E3 Water and marine resources E3-1 – Policies related to water and marine resources Water and marine resources
E3-2 – Actions and resources related to water and marine resources Water and marine resources
E3-3 – Targets related to water and marine resources Water and marine resources
E3-4 – Water consumption Water and marine resources
E3-5 – Anticipated financial effects from water and marine resources-related risks and opportunities Option of gradual disclosure used
ESRS E4 Biodiversity and ecosystems E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model Biodiversity and ecosystems
ESRS 2 SBM-3 E4 – Material impacts, risks and opportunities and their interaction with strategy and business model Biodiversity and ecosystems
E4-2 – Policies related to biodiversity and ecosystems Biodiversity and ecosystems
E4-3 – Actions and resources related to biodiversity and ecosystems Biodiversity and ecosystems
E4-4 – Targets related to biodiversity and ecosystems Biodiversity and ecosystems
E4-5 – Impact metrics related to biodiversity and ecosystems Biodiversity and ecosystems
ESRS E5 Resource use and circular economy E5-1 – Policies related to resource use and circular economy Circular economy
E5-2 – Actions and resources related to resource use and circular economy Circular economy
E5-3 – Targets related to resource use and circular economy Circular economy
E5-4 – Resources inflows Circular economy
E5-5 – Resource outflows Circular economy
E5-6 – Anticipated financial effects from resource use and circular economy-related risks and opportunities Option of gradual disclosure used
ESRS S1 Own workforce ESRS 2 SBM-2 S1 – Interests and views of stakeholders Own workforce
ESRS 2 SBM-3 S1 – Material impacts, risks and opportunities and their interaction with strategy and business model Own workforce
S1-1 – Policies related to own workforce Own workforce
S1-2 – Processes for engaging with own workers and workers’ representatives about impacts Own workforce
S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns Own workforce
S1-4 – Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions Own workforce
S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Own workforce
S1-6 – Characteristics of the undertaking’s employees Own workforce
S1-7 – Characteristics of non-employees in the undertaking’s own workforce Own workforce
S1-8 – Collective bargaining coverage and social dialogue Own workforce
S1-9 – Diversity metrics Own workforce
S1-10 – Adequate wages Own workforce
S1-11 – Social protection Own workforce
S1-13 – Training and skills development metrics Own workforce
Option of gradual disclosure used for paragraph 83.a.
S1-14 – Health and safety metrics Own workforce

Option of gradual disclosure used for paragraph 89.
S1-15 – Work-life balance metrics Own workforce
S1-16 – Remuneration metrics (pay gap and total remuneration) Own workforce
S1-17 – Incidents, complaints and severe human rights impacts Own workforce
ESRS S2 Workers in the value chain ESRS 2 SBM-2 S2 – Interests and views of stakeholders Workers in the value chain
ESRS 2 SBM-3 S2 – Material impacts, risks and opportunities and their interaction with strategy and business model Workers in the value chain
E2-1 – Policies related to value chain workers Workers in the value chain
S2-2 – Processes for engaging with value chain workers about impacts Workers in the value chain
S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns Workers in the value chain
S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions Workers in the value chain
S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Workers in the value chain
ESRS S3 Affected communities ESRS 2 SBM-2 S3 – Interests and views of stakeholders Affected communities
ESRS 2 SBM-3 S3 – Material impacts, risks and opportunities and their interaction with strategy and business model Affected communities
S3-1 – Policies related to affected communities Affected communities
S3-2 – Processes for engaging with affected communities about impacts Affected communities
S3-3 – Processes for remediation of negative impacts and channels for affected communities to raise concerns Affected communities
S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions Affected communities
S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Affected communities
ESRS S4 Consumers and end-users ESRS 2 SBM-2 S4 – Interests and views of stakeholders Consumers and end-users
ESRS 2 SBM-3 S4 – Material impacts, risks and opportunities and their interaction with strategy and business model Consumers and end-users
S4-1 – Policies related to consumers and end-users Consumers and end-users
S4-2 – Processes for engaging with consumers and end-users about impacts Consumers and end-users
S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns Consumers and end-users
S4-4 – Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions Consumers and end-users
S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Consumers and end-users
ESRS G1 Business conduct ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies Corporate governance disclosures
G1-1 – Business conduct policies and corporate culture Corporate governance disclosures
G1-2 – Management of relationships with suppliers Corporate governance disclosures
G1-3 – Prevention and detection of corruption and bribery Corporate governance disclosures
G1-4 – Incidents of corruption or bribery Corporate governance disclosures
G1-5 – Political influence and lobbying activities Corporate governance disclosures
G1-6 – Payment practices Corporate governance disclosures
Disclosure requirement Section
ESRS 2 General disclosures BP-1 – General basis for preparation of sustainability statements General basis for preparation of sustainability statements
BP-2 – Disclosures in relation to specific circumstances Disclosures in relation to specific circumstances
GOV-1 – The role of the administrative, management and supervisory bodies Strategy, business model and value chain
GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies Interests and views of stakeholders
GOV-3 – Integration of sustainability-related performance in incentive schemes Material impacts, risks and opportunities and their interaction with strategy and business model
GOV-4 – Statement on due diligence The role of the administrative, management and supervisory bodies
GOV-5 – Risk management and internal controls over sustainability reporting Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
SBM-1 – Strategy, business model and value chain Integration of sustainability-related performance in incentive schemes

Option of gradual disclosure used for paragraphs 40.b. and 40.c.
SBM-2 – Interests and views of stakeholders Statement on due diligence
SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model Risk management and internal controls over sustainability reporting

Option of gradual disclosure used for paragraph 48.e.
IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities Description of the process to identify and assess material impacts, risks and opportunities
IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement
ESRS E1 Climate change E1-1 – Transition plan for climate change mitigation Climate change
ESRS 2 SBM-3 E1 – Material impacts, risks and opportunities and their interaction with strategy and business model Climate change
E1-2 – Policies related to climate change mitigation and adaptation Climate change
E1-3 – Actions and resources in relation to climate change policies Climate change
E1-4 – Targets related to climate change mitigation and adaptation Climate change
E1-5 – Energy consumption and mix Climate change
E1-6 – Gross Scopes 1, 2, 3 and total GHG emissions Climate change
E1-7 – GHG removals and GHG mitigation projects financed through carbon credits Climate change
E1-8 – Internal carbon pricing Climate change
E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities Option of gradual disclosure used
ESRS E2 Pollution E2-1 – Policies related to pollution Pollution
E2-2 – Actions and resources related to pollution Pollution
E2-3 – Targets related to pollution Pollution
E2-4 – Pollution of air, water and soil Pollution
E2-5 – Substances of concern and substances of very high concern Pollution
E2-6 – Anticipated financial effects from pollution-related risks and opportunities Option of gradual disclosure used
ESRS E3 Water and marine resources E3-1 – Policies related to water and marine resources Water and marine resources
E3-2 – Actions and resources related to water and marine resources Water and marine resources
E3-3 – Targets related to water and marine resources Water and marine resources
E3-4 – Water consumption Water and marine resources
E3-5 – Anticipated financial effects from water and marine resources-related risks and opportunities Option of gradual disclosure used
ESRS E4 Biodiversity and ecosystems E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model Biodiversity and ecosystems
ESRS 2 SBM-3 E4 – Material impacts, risks and opportunities and their interaction with strategy and business model Biodiversity and ecosystems
E4-2 – Policies related to biodiversity and ecosystems Biodiversity and ecosystems
E4-3 – Actions and resources related to biodiversity and ecosystems Biodiversity and ecosystems
E4-4 – Targets related to biodiversity and ecosystems Biodiversity and ecosystems
E4-5 – Impact metrics related to biodiversity and ecosystems Biodiversity and ecosystems
ESRS E5 Resource use and circular economy E5-1 – Policies related to resource use and circular economy Circular economy
E5-2 – Actions and resources related to resource use and circular economy Circular economy
E5-3 – Targets related to resource use and circular economy Circular economy
E5-4 – Resources inflows Circular economy
E5-5 – Resource outflows Circular economy
E5-6 – Anticipated financial effects from resource use and circular economy-related risks and opportunities Option of gradual disclosure used
ESRS S1 Own workforce ESRS 2 SBM-2 S1 – Interests and views of stakeholders Own workforce
ESRS 2 SBM-3 S1 – Material impacts, risks and opportunities and their interaction with strategy and business model Own workforce
S1-1 – Policies related to own workforce Own workforce
S1-2 – Processes for engaging with own workers and workers’ representatives about impacts Own workforce
S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns Own workforce
S1-4 – Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions Own workforce
S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Own workforce
S1-6 – Characteristics of the undertaking’s employees Own workforce
S1-7 – Characteristics of non-employees in the undertaking’s own workforce Own workforce
S1-8 – Collective bargaining coverage and social dialogue Own workforce
S1-9 – Diversity metrics Own workforce
S1-10 – Adequate wages Own workforce
S1-11 – Social protection Own workforce
S1-13 – Training and skills development metrics Own workforce
Option of gradual disclosure used for paragraph 83.a.
S1-14 – Health and safety metrics Own workforce

Option of gradual disclosure used for paragraph 89.
S1-15 – Work-life balance metrics Own workforce
S1-16 – Remuneration metrics (pay gap and total remuneration) Own workforce
S1-17 – Incidents, complaints and severe human rights impacts Own workforce
ESRS S2 Workers in the value chain ESRS 2 SBM-2 S2 – Interests and views of stakeholders Workers in the value chain
ESRS 2 SBM-3 S2 – Material impacts, risks and opportunities and their interaction with strategy and business model Workers in the value chain
E2-1 – Policies related to value chain workers Workers in the value chain
S2-2 – Processes for engaging with value chain workers about impacts Workers in the value chain
S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns Workers in the value chain
S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions Workers in the value chain
S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Workers in the value chain
ESRS S3 Affected communities ESRS 2 SBM-2 S3 – Interests and views of stakeholders Affected communities
ESRS 2 SBM-3 S3 – Material impacts, risks and opportunities and their interaction with strategy and business model Affected communities
S3-1 – Policies related to affected communities Affected communities
S3-2 – Processes for engaging with affected communities about impacts Affected communities
S3-3 – Processes for remediation of negative impacts and channels for affected communities to raise concerns Affected communities
S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions Affected communities
S3-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Affected communities
ESRS S4 Consumers and end-users ESRS 2 SBM-2 S4 – Interests and views of stakeholders Consumers and end-users
ESRS 2 SBM-3 S4 – Material impacts, risks and opportunities and their interaction with strategy and business model Consumers and end-users
S4-1 – Policies related to consumers and end-users Consumers and end-users
S4-2 – Processes for engaging with consumers and end-users about impacts Consumers and end-users
S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns Consumers and end-users
S4-4 – Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions Consumers and end-users
S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Consumers and end-users
ESRS G1 Business conduct ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies Corporate governance disclosures
G1-1 – Business conduct policies and corporate culture Corporate governance disclosures
G1-2 – Management of relationships with suppliers Corporate governance disclosures
G1-3 – Prevention and detection of corruption and bribery Corporate governance disclosures
G1-4 – Incidents of corruption or bribery Corporate governance disclosures
G1-5 – Political influence and lobbying activities Corporate governance disclosures
G1-6 – Payment practices Corporate governance disclosures

Disclosure Requirement and related data point SDFR reference Pillar 3 reference Benchmark Regulation reference EU Climate Law reference Section
ESRS 2 GOV-1
Board gender diversity
paragraph 21 (d)		 Indicator number 13
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II The role of the administrative, management and supervisory bodies
ESRS 2 GOV-1
Percentage of board members who are independent
paragraph 21(e)		 Delegated Regulation (EU) 2020/1816, Annex II The role of the administrative, management and supervisory bodies
ESRS 2 GOV-4
Statement on due diligence
paragraph 30		 indicator number 10
Table #3 of Annex 1		 Statement on due diligence
ESRS 2 SBM-1
Involvement in activities related to fossil fuel activities paragraph 40 (d)(i)		 Indicator number 4
Table #1 of Annex 1		 Regulation (EU) 575/2013, Article 449a;
Commission Implementing Regulation (EU) 2022/2453,
Table #1: Qualitative information on environmental risks
and Table #2: Qualitative information on social risks		 Delegated Regulation (EU) 2020/1816, Annex II Strategy, business model and value chain
ESRS 2 SBM-1
Involvement in activities related to chemical production paragraph 40 (d)(ii)		 Indicator number 9
Table #2 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Strategy, business model and value chain
ESRS 2 SBM-1
Involvement in activities related to controversial weapons paragraph 40(d)(iii)		 Indicator number 14
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1818, Article 12(1)
Delegated Regulation (EU) 2020/1816, Annex II		 Strategy, business model and value chain
ESRS 2 SBM-1
Involvement in activities related to cultivation and production of tobacco
paragraph 40(d)(iv)		 Delegated Regulation (EU)2020/1818, Article12(1), Delegated Regulation (EU) 2020/1816, Annex II Strategy, business model and value chain
ESRS E1-1
Transition plan to reach climate neutrality by 2050
paragraph 14		 Regulation (EU)2021/1119, Article2(1) Climate change
ESRS E1-1
Undertakings excluded from Paris-aligned Benchmarks
paragraph 16(g)		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 1:
Banking book –
Climate change transition risk:
Credit quality of exposures by sector, emissions and residual maturity		 Delegated Regulation (EU) 2020/1818, Article 12(1)(d)-(g) and Article 12(2) Climate change
ESRS E1-4
GHG emission reduction targets
paragraph 34		 Indicator number 4
Table #2 of Annex 1		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3:
Banking book –
Climate change transition risk:
Alignment metrics		 Delegated Regulation (EU) 2020/1818, Article 6 Climate change
ESRS E1-5
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)
paragraph 38		 Indicator number 5 Table #1 and Indicator number 5 Table #2 of Annex 1 Climate change
E1-5 – Energy consumption and mix
paragraph 37		 Indicator number 5 Table #1 of Annex 1 Climate change
ESRS E1-5
Energy intensity associated with activities in high climate impact sectors
paragraphs 40-43		 Indicator number 6 Table #1 of Annex 1 Climate change
ESRS E1-6
Gross Scope 1, 2, 3 and Total GHG emissions
paragraph 44		 Indicator numbers 1 and 2
Table #1 of Annex 1		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 1:
Banking book –
Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity		 Delegated Regulation (EU) 2020/1818, Articles 5(1), 6 and 8(1) Climate change
ESRS E1-6
Gross GHG emissions intensity
paragraphs 53-55		 Indicator number 3 Table #1 of Annex 1 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3:
Banking book –
Climate change transition risk: Alignment metrics		 Delegated Regulation (EU) 2020/1818, Article 8(1) Climate change
ESRS E1-7
GHG removals and carbon credits
paragraph 56		 Regulation (EU)2021/1119, Article2(1) Climate change
ESRS E1-9
Exposure of the benchmark portfolio to climate-related physical risks
paragraph 66		 Delegated Regulation (EU) 2020/1818, Annex II, Delegated Regulation (EU) 2020/1816, Annex II Option of gradual disclosure used
ESRS E1-9
Disaggregation of monetary amounts by acute and chronic physical risk
paragraph 66(a) ESRS E1-9
Location of significant assets at material physical risk
paragraph 66(c)		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5:
Banking book –
Climate change physical risk:
Exposures subject to physical risk		 Option of gradual disclosure used
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy efficiency classes
paragraph 67(c)		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, paragraph 34; Template 2:
Banking book –
Climate change transition risk: Loans collateralized by immovable property –
Energy efficiency of the collateral		 Option of gradual disclosure used
ESRS E1-9
Degree of exposure of the portfolio to climate related opportunities
paragraph 69		 Delegated Regulation (EU) 2020/1818, Annex II Option of gradual disclosure used
ESRS E2-4
Amount of each pollutant listed in Annex II of the EPRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28		 Indicator number 8
Table #1 of Annex 1, Indicator number 2
Table #2 of Annex 1, Indicator number 1
Table #2 of Annex 1, Indicator number 3
Table #2 of Annex 1		 Pollution
ESRS E3-1
Water and marine resources
paragraph 9		 Indicator number 7
Table #2 of Annex 1		 Water and marine resources
ESRS E3-1
Dedicated policy
paragraph 13		 Indicator number 8
Table #2 of Annex 1		 Water and marine resources
ESRS E3-1
Sustainable oceans and seas
paragraph 14		 Indicator number 12
Table #2 of Annex 1		 Water and marine resources
ESRS E3-4
Total water recycled and reused
paragraph 28(c)		 Indicator number 6.2
Table #2 of Annex 1		 Water and marine resources
ESRS E3-4
Total water consumption in m3 per net revenue on own operations
paragraph 29		 Indicator number 6.1
Table #2 of Annex 1		 Water and marine resources
ESRS 2 SBM 3-E4
paragraph 16(a)(i)		 Indicator number 7
Table #1 of Annex 1		 Biodiversity and ecosystems
ESRS 2 SBM 3-E4
paragraph 16(b)		 indicator number 10
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS 2 SBM 3-E4
paragraph 16(c)		 Indicator number 14
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E4-2
Sustainable land/agriculture practices or policies
paragraph 24(b)		 Indicator number 11
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E4-2
Sustainable oceans/seas practices or policies
paragraph 24(c)		 Indicator number 12
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E4-2
Policies to address deforestation
paragraph 24(d)		 Indicator number 15
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E5-5
Non-recycled waste
paragraph 37(d)		 Indicator number 13
Table #2 of Annex 1		 Circular economy
ESRS E5-5
Hazardous waste and radioactive waste
paragraph 39		 Indicator number 9
Table #1 of Annex 1		 Circular economy
ESRS 2- SBM3 – S1
Risk of incidents of forced labor
paragraph 14(f)		 Indicator number 13
Table #3 of Annex 1		 Own workforce
ESRS 2- SBM3 – S1
Risk of incidents of child labor
paragraph 14(g)		 Indicator number 12
Table #3 of Annex 1		 Own workforce
ESRS S1-1
Human rights policy commitments
paragraph 20		 Indicator number 9
Table #3
Indicator number 11
Table #1 of Annex 1		 Own workforce
ESRS S1-1
Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 21		 Delegated Regulation (EU) 2020/1816, Annex II Own workforce
ESRS S1-1
Processes and measures for preventing trafficking in human beings
paragraph 22		 Indicator number 11
Table #3 of Annex 1		 Own workforce
ESRS S1-1
Workplace accident prevention policy or management system
paragraph 23		 Indicator number 1
Table #3 of Annex 1		 Own workforce
ESRS S1-3
Grievance mechanism
paragraph 32(c)		 Indicator number 5
Table #3 of Annex 1		 Own workforce
ESRS S1-14
Number of fatalities and number and rate of work-related accidents
paragraph 88 (b) and (c)		 Indicator number 2
Table #3 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Own workforce
ESRS S1-14
Number of days lost to injuries, accidents, fatalities or illness
paragraph 88(e)		 Indicator number 3
Table #3 of Annex 1		 Own workforce
ESRS S1-16
Unadjusted pay gap between men and women
paragraph 97(a)		 Indicator number 12
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Own workforce
ESRS S1-16
Excessive CEO pay ratio
paragraph 97(b)		 Indicator number 8
Table #3 of Annex 1		 Załącznik II do rozporządzenia delegowanego (UE) 2020/1816 Own workforce
ESRS S1-17
Cases of discrimination
paragraph 103(a)		 Indicator number 7
Table #3 of Annex 1		 Own workforce
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines
paragraph 104(a)		 indicator number 10
Table #1
Indicator number 14
Table #3 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Own workforce
ESRS 2 SBM-3-S2
Significant risk of child labor or forced labor in the value chain
paragraph 11(b)		 Indicator number 12 and number 13
Table #3 of Annex 1		 Workers in the value chain
ESRS S2-1
Human rights policy commitments
paragraph 17		 Indicator number 9
Table #3, Indicator
number 11 Table #1
of Annex 1		 Workers in the value chain
ESRS S2-1 Policies related to value chain workers
paragraph 18		 Indicator number 11 and number 4
Table #3 of Annex 1		 Workers in the value chain
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines
paragraph 19		 indicator number 10
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Workers in the value chain
ESRS S2-1
Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 19		 Delegated Regulation (EU) 2020/1816, Annex II Workers in the value chain
ESRS S2-4
Human rights issues and incidents connected to its upstream and downstream value chain
paragraph 36		 Indicator number 14
Table #3 of Annex 1		 Workers in the value chain
ESRS S3-1
Human rights policy commitments
paragraph 16		 Indicator number 9
Table #3 of Annex 1, Indicator number 11
Table #1 of Annex 1		 Affected communities
ESRS S3-1
Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines
paragraph 17		 indicator number 10
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Affected communities
ESRS S3-4
Human rights issues and incidents
paragraph 36		 Indicator number 14
Table #3 of Annex 1		 Affected communities
ESRS S4-1 Policies related to consumers and end-users paragraph 16 Indicator number 9
Table #3,
Indicator number 11
Table #1 of Annex 1		 Own workforce
ESRS S4-1
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines
paragraph 17		 indicator number 10
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Own workforce
ESRS S4-4
Human rights issues and incidents
paragraph 35		 Indicator number 14
Table #3 of Annex 1		 Own workforce
ESRS G1-1
United Nations Convention against Corruption
paragraph 10(b)		 Indicator number 15
Table #3 of Annex 1		 Corporate governance disclosures
ESRS G1-1
Protection of whistleblowers
paragraph 10(d)		 Indicator number 6
Table #3 of Annex 1		 Corporate governance disclosures
ESRS G1-4
Fines for violation of anti-corruption and anti-bribery laws
paragraph 24(a)		 Indicator number 17
Table #3 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Corporate governance disclosures
ESRS G1-4
Standards of anti-corruption and anti-bribery
paragraph 24(b)		 Indicator number 16
Table #3 of Annex 1		 Corporate governance disclosures
Disclosure Requirement and related data point SDFR reference Pillar 3 reference Benchmark Regulation reference EU Climate Law reference Section
ESRS 2 GOV-1
Board gender diversity
paragraph 21 (d)		 Indicator number 13
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II The role of the administrative, management and supervisory bodies
ESRS 2 GOV-1
Percentage of board members who are independent
paragraph 21(e)		 Delegated Regulation (EU) 2020/1816, Annex II The role of the administrative, management and supervisory bodies
ESRS 2 GOV-4
Statement on due diligence
paragraph 30		 indicator number 10
Table #3 of Annex 1		 Statement on due diligence
ESRS 2 SBM-1
Involvement in activities related to fossil fuel activities paragraph 40 (d)(i)		 Indicator number 4
Table #1 of Annex 1		 Regulation (EU) 575/2013, Article 449a;
Commission Implementing Regulation (EU) 2022/2453,
Table #1: Qualitative information on environmental risks
and Table #2: Qualitative information on social risks		 Delegated Regulation (EU) 2020/1816, Annex II Strategy, business model and value chain
ESRS 2 SBM-1
Involvement in activities related to chemical production paragraph 40 (d)(ii)		 Indicator number 9
Table #2 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Strategy, business model and value chain
ESRS 2 SBM-1
Involvement in activities related to controversial weapons paragraph 40(d)(iii)		 Indicator number 14
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1818, Article 12(1)
Delegated Regulation (EU) 2020/1816, Annex II		 Strategy, business model and value chain
ESRS 2 SBM-1
Involvement in activities related to cultivation and production of tobacco
paragraph 40(d)(iv)		 Delegated Regulation (EU)2020/1818, Article12(1), Delegated Regulation (EU) 2020/1816, Annex II Strategy, business model and value chain
ESRS E1-1
Transition plan to reach climate neutrality by 2050
paragraph 14		 Regulation (EU)2021/1119, Article2(1) Climate change
ESRS E1-1
Undertakings excluded from Paris-aligned Benchmarks
paragraph 16(g)		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 1:
Banking book –
Climate change transition risk:
Credit quality of exposures by sector, emissions and residual maturity		 Delegated Regulation (EU) 2020/1818, Article 12(1)(d)-(g) and Article 12(2) Climate change
ESRS E1-4
GHG emission reduction targets
paragraph 34		 Indicator number 4
Table #2 of Annex 1		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3:
Banking book –
Climate change transition risk:
Alignment metrics		 Delegated Regulation (EU) 2020/1818, Article 6 Climate change
ESRS E1-5
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)
paragraph 38		 Indicator number 5 Table #1 and Indicator number 5 Table #2 of Annex 1 Climate change
E1-5 – Energy consumption and mix
paragraph 37		 Indicator number 5 Table #1 of Annex 1 Climate change
ESRS E1-5
Energy intensity associated with activities in high climate impact sectors
paragraphs 40-43		 Indicator number 6 Table #1 of Annex 1 Climate change
ESRS E1-6
Gross Scope 1, 2, 3 and Total GHG emissions
paragraph 44		 Indicator numbers 1 and 2
Table #1 of Annex 1		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 1:
Banking book –
Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity		 Delegated Regulation (EU) 2020/1818, Articles 5(1), 6 and 8(1) Climate change
ESRS E1-6
Gross GHG emissions intensity
paragraphs 53-55		 Indicator number 3 Table #1 of Annex 1 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, Template 3:
Banking book –
Climate change transition risk: Alignment metrics		 Delegated Regulation (EU) 2020/1818, Article 8(1) Climate change
ESRS E1-7
GHG removals and carbon credits
paragraph 56		 Regulation (EU)2021/1119, Article2(1) Climate change
ESRS E1-9
Exposure of the benchmark portfolio to climate-related physical risks
paragraph 66		 Delegated Regulation (EU) 2020/1818, Annex II, Delegated Regulation (EU) 2020/1816, Annex II Option of gradual disclosure used
ESRS E1-9
Disaggregation of monetary amounts by acute and chronic physical risk
paragraph 66(a) ESRS E1-9
Location of significant assets at material physical risk
paragraph 66(c)		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5:
Banking book –
Climate change physical risk:
Exposures subject to physical risk		 Option of gradual disclosure used
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy efficiency classes
paragraph 67(c)		 Regulation (EU) 575/2013, Article 449a; Commission Implementing Regulation (EU) 2022/2453, paragraph 34; Template 2:
Banking book –
Climate change transition risk: Loans collateralized by immovable property –
Energy efficiency of the collateral		 Option of gradual disclosure used
ESRS E1-9
Degree of exposure of the portfolio to climate related opportunities
paragraph 69		 Delegated Regulation (EU) 2020/1818, Annex II Option of gradual disclosure used
ESRS E2-4
Amount of each pollutant listed in Annex II of the EPRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28		 Indicator number 8
Table #1 of Annex 1, Indicator number 2
Table #2 of Annex 1, Indicator number 1
Table #2 of Annex 1, Indicator number 3
Table #2 of Annex 1		 Pollution
ESRS E3-1
Water and marine resources
paragraph 9		 Indicator number 7
Table #2 of Annex 1		 Water and marine resources
ESRS E3-1
Dedicated policy
paragraph 13		 Indicator number 8
Table #2 of Annex 1		 Water and marine resources
ESRS E3-1
Sustainable oceans and seas
paragraph 14		 Indicator number 12
Table #2 of Annex 1		 Water and marine resources
ESRS E3-4
Total water recycled and reused
paragraph 28(c)		 Indicator number 6.2
Table #2 of Annex 1		 Water and marine resources
ESRS E3-4
Total water consumption in m3 per net revenue on own operations
paragraph 29		 Indicator number 6.1
Table #2 of Annex 1		 Water and marine resources
ESRS 2 SBM 3-E4
paragraph 16(a)(i)		 Indicator number 7
Table #1 of Annex 1		 Biodiversity and ecosystems
ESRS 2 SBM 3-E4
paragraph 16(b)		 indicator number 10
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS 2 SBM 3-E4
paragraph 16(c)		 Indicator number 14
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E4-2
Sustainable land/agriculture practices or policies
paragraph 24(b)		 Indicator number 11
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E4-2
Sustainable oceans/seas practices or policies
paragraph 24(c)		 Indicator number 12
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E4-2
Policies to address deforestation
paragraph 24(d)		 Indicator number 15
Table #2 of Annex 1		 Biodiversity and ecosystems
ESRS E5-5
Non-recycled waste
paragraph 37(d)		 Indicator number 13
Table #2 of Annex 1		 Circular economy
ESRS E5-5
Hazardous waste and radioactive waste
paragraph 39		 Indicator number 9
Table #1 of Annex 1		 Circular economy
ESRS 2- SBM3 – S1
Risk of incidents of forced labor
paragraph 14(f)		 Indicator number 13
Table #3 of Annex 1		 Own workforce
ESRS 2- SBM3 – S1
Risk of incidents of child labor
paragraph 14(g)		 Indicator number 12
Table #3 of Annex 1		 Own workforce
ESRS S1-1
Human rights policy commitments
paragraph 20		 Indicator number 9
Table #3
Indicator number 11
Table #1 of Annex 1		 Own workforce
ESRS S1-1
Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 21		 Delegated Regulation (EU) 2020/1816, Annex II Own workforce
ESRS S1-1
Processes and measures for preventing trafficking in human beings
paragraph 22		 Indicator number 11
Table #3 of Annex 1		 Own workforce
ESRS S1-1
Workplace accident prevention policy or management system
paragraph 23		 Indicator number 1
Table #3 of Annex 1		 Own workforce
ESRS S1-3
Grievance mechanism
paragraph 32(c)		 Indicator number 5
Table #3 of Annex 1		 Own workforce
ESRS S1-14
Number of fatalities and number and rate of work-related accidents
paragraph 88 (b) and (c)		 Indicator number 2
Table #3 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Own workforce
ESRS S1-14
Number of days lost to injuries, accidents, fatalities or illness
paragraph 88(e)		 Indicator number 3
Table #3 of Annex 1		 Own workforce
ESRS S1-16
Unadjusted pay gap between men and women
paragraph 97(a)		 Indicator number 12
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Own workforce
ESRS S1-16
Excessive CEO pay ratio
paragraph 97(b)		 Indicator number 8
Table #3 of Annex 1		 Załącznik II do rozporządzenia delegowanego (UE) 2020/1816 Own workforce
ESRS S1-17
Cases of discrimination
paragraph 103(a)		 Indicator number 7
Table #3 of Annex 1		 Own workforce
ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines
paragraph 104(a)		 indicator number 10
Table #1
Indicator number 14
Table #3 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Own workforce
ESRS 2 SBM-3-S2
Significant risk of child labor or forced labor in the value chain
paragraph 11(b)		 Indicator number 12 and number 13
Table #3 of Annex 1		 Workers in the value chain
ESRS S2-1
Human rights policy commitments
paragraph 17		 Indicator number 9
Table #3, Indicator
number 11 Table #1
of Annex 1		 Workers in the value chain
ESRS S2-1 Policies related to value chain workers
paragraph 18		 Indicator number 11 and number 4
Table #3 of Annex 1		 Workers in the value chain
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines
paragraph 19		 indicator number 10
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Workers in the value chain
ESRS S2-1
Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8, paragraph 19		 Delegated Regulation (EU) 2020/1816, Annex II Workers in the value chain
ESRS S2-4
Human rights issues and incidents connected to its upstream and downstream value chain
paragraph 36		 Indicator number 14
Table #3 of Annex 1		 Workers in the value chain
ESRS S3-1
Human rights policy commitments
paragraph 16		 Indicator number 9
Table #3 of Annex 1, Indicator number 11
Table #1 of Annex 1		 Affected communities
ESRS S3-1
Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines
paragraph 17		 indicator number 10
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Affected communities
ESRS S3-4
Human rights issues and incidents
paragraph 36		 Indicator number 14
Table #3 of Annex 1		 Affected communities
ESRS S4-1 Policies related to consumers and end-users paragraph 16 Indicator number 9
Table #3,
Indicator number 11
Table #1 of Annex 1		 Own workforce
ESRS S4-1
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines
paragraph 17		 indicator number 10
Table #1 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12(1) Own workforce
ESRS S4-4
Human rights issues and incidents
paragraph 35		 Indicator number 14
Table #3 of Annex 1		 Own workforce
ESRS G1-1
United Nations Convention against Corruption
paragraph 10(b)		 Indicator number 15
Table #3 of Annex 1		 Corporate governance disclosures
ESRS G1-1
Protection of whistleblowers
paragraph 10(d)		 Indicator number 6
Table #3 of Annex 1		 Corporate governance disclosures
ESRS G1-4
Fines for violation of anti-corruption and anti-bribery laws
paragraph 24(a)		 Indicator number 17
Table #3 of Annex 1		 Delegated Regulation (EU) 2020/1816, Annex II Corporate governance disclosures
ESRS G1-4
Standards of anti-corruption and anti-bribery
paragraph 24(b)		 Indicator number 16
Table #3 of Annex 1		 Corporate governance disclosures
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