ESRS Content Index
| CSRD Standard | Disclosure | Location/Response |
|---|---|---|
| General Disclosures | ||
| ESRS 2: General Disclosures | BP-1 - General basis for preparation of the sustainability statement | Basis of Reporting document |
| BP-2 - Disclosures in Relation to Specific Circumstances | About Our Report Basis of Reporting document | |
| GOV-1 - The role of the administrative, management and supervisory bodies | Governance, Policies, & Partnerships - Corporate Policies | |
| GOV-2 - Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies | Governance, Policies, & Partnerships Basis of Reporting document | |
| GOV-3 - Integrated of sustainability-related performance in incentive schemes | At this time, sustainability-related performance is not integrated into incentive schemes for members of our management and supervisory bodies. | |
| GOV-4 - Statement on due diligence | To be reported, as relevant, in future years. | |
| GOV-5 - Risk management and internal controls of sustainability reporting | To be reported, as relevant, in future years. | |
| SBM-1 - Strategy, business model, and value chain | Stakeholder Engagement & Materiality Governance, Policies, & Partnerships About Our Company Strategic Integration | |
| SBM-2 - Interests and views of stakeholders | Stakeholder Engagement & Materiality | |
| SBM-3 - Material impacts, risk, and opportunities and their interaction with strategy and business model | Stakeholder Engagement & Materiality | |
| IRO-1 - Description of the processes to identify and assess material impacts, risks, and opportunities | Stakeholder Engagement & Materiality | |
| IRO-2 - Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | To be reported, as relevant, in future years. | |
| Climate Change | ||
| ESRS E1: Climate Change | E1-1 - Transition plan for climate change mitigation | We detail our climate strategy within our CDP response and the Strategic Integration, Climate Strategy, and Prioritizing Nature sections of this report. We are continuing to develop a climate change transition plan in alignment with regulatory requirements. We will report on our progress and transition plan, as relevant, in future years. |
| E1 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model | Stakeholder Engagement & Materiality | |
| E1 IRO-1 - Description of the processes to identify and assess material climate-related impacts, risks, and opportunities | Stakeholder Engagement & Materiality Climate Strategy 2024 CDP Climate Change | |
| E1-2 - Policies related to climate change mitigation and adaptation | Governance, Policies, & Partnerships - Corporate Policies | |
| E1-3 - Actions and resources in relation to climate change policies | Climate Strategy Prioritizing Nature 2024 CDP Climate Change | |
| E1-4 - Targets related to climate change mitigation and adaptation | Sustainability Goals | |
| E1-5 - Energy consumption and mix | Performance Dashboard - Environmental Data - Energy | |
| E1-6 - Gross Scopes 1, 2, 3 and Total GHG emissions | Performance Dashboard - Environmental Data - Emissions | |
| E1-7 - GHG removals and GHG mitigation projects financed through carbon credits | To be reported, as relevant, in future years. | |
| E1-8 - Internal carbon pricing | To be reported, as relevant, in future years. | |
| E1-9 - Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | To be reported, as relevant, in future years. | |
| Pollution | ||
| ESRS E2: Pollution | E2 IRO-1 - Description of the processes to identify and assess material pollution-related impacts, risks, and opportunities | Stakeholder Engagement & Materiality Environmental Management Systems Strategic Integration |
| E2-1 - Policies related to pollution | Governance, Policies, & Partnerships | |
| E2-2 - Actions and resources related to pollution | Environmental Management Systems | |
| E2-3 - Targets related to pollution | Sustainability Goals | |
| E2-4 - Pollution of air, water, and soil | Water Performance Dashboard - Environmental Data | |
| E2-5 - Substances of concern and substances of very high concern | Product Quality | |
| E2-6 - Anticipated financial effects from pollution-related impacts, risks, and opportunities | To be reported, as relevant, in future years. | |
| Water and Marine Resources | ||
| ESRS E3: Water and Marine Resources | E3 IRO-1 - Description of the processes to identify and assess material water and marine resources-related impacts, risks, and opportunities | Stakeholder Engagement & Materiality Water Strategic Integration |
| E3-1 - Policies related to water and marine resources | Governance, Policies, & Partnerships | |
| E3-2 - Actions and resources related to water and marine resources | Water | |
| E3-3 - Targets related to water and marine resources | Sustainability Goals | |
| E3-4 - Water consumption | Performance Dashboard - Environmental Data - Water | |
| E3-5 - Anticipated financial effects from water and marine resources-related impacts, risks, and opportunities | To be reported, as relevant, in future years. | |
| Biodiversity and Ecosystems | ||
| ESRS E4: Biodiversity and Ecosystems | E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business model | We detail our approach to biodiversity and ecosystems within our CDP response and the Strategic Integration, Climate Strategy, and Prioritizing Nature sections of this report. We will report on our progress and transition plan, as relevant, in future years. |
| E4 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model | Stakeholder Engagement & Materiality | |
| E4 IRO-1 - Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies, and opportunities | Stakeholder Engagement & Materiality Prioritizing Nature Strategic Integration | |
| E4-2 - Policies related to biodiversity and ecosystems | Governance, Policies, & Partnerships | |
| E4-3 - Actions and resources related to biodiversity and ecosystems | Prioritizing Nature | |
| E4-4 -Targets related to biodiversity and ecosystems | To be reported, as relevant, in future years. | |
| E4-5 - Impact metrics related to biodiversity and ecosystems change | To be reported, as relevant, in future years. | |
| E4-6 - Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities | To be reported, as relevant, in future years. | |
| Resource Use and Circular Economy | ||
| ESRS E5: Resource Use and Circular Economy | E5 IRO-1 - Description of the processes to identify and assess material resource use and circular economy-related impacts, risks, and opportunities | Stakeholder Engagement & Materiality Circular Manufacturing Waste Strategic Integration |
| E5-1 - Policies related to resource use and circular economy | Environmental, Health and Safety Policy | |
| E5-2 - Actions and resources related to resource use and circular economy | Circular Manufacturing Waste Global Supply Chain Management | |
| E5-3 - Targets related to resource use and circular economy | Circular Manufacturing Waste | |
| E5-4 - Resource inflows | Stakeholder Engagement & Materiality Performance Dashboard - PRODUCT LIFECYCLE MANAGEMENT (SASB RT-CP-410A.1, RT-CP-410A.2) | |
| E5-5 - Resource outflows | Waste Performance Dashboard - Environmental Data - Waste Performance Dashboard - Environmental Data - Product Lifecycle Management | |
| E5-6 - Anticipated financial effects from resource use and circular economy-related impacts, risks, and opportunities | To be reported, as relevant, in future years. | |
| Own Workforce | ||
| ESRS S1: Own Workforce | S1 SBM-2 - Interests and views of stakeholders | Stakeholder Engagement & Materiality |
| S1 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model | Stakeholder Engagement & Materiality Human Rights & Fair Labor Practices Talent Attraction & Development Health & Safety Colleague Engagement & Inclusion | |
| S1-1 - Policies related to own workforce | Governance, Policies, & Partnerships - Corporate Policies | |
| S1-2 - Processes for engaging with own workers and workers’ representatives about impacts | Human Rights & Fair Labor Practices Talent Attraction & Development | |
| S1-3 - Processes to remediate negative impacts and channels for own workers to raise concerns | Ethics & Compliance | |
| 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 | Talent Attraction & Development Colleague Engagement & Inclusion Human Rights & Fair Labor Practices | |
| S1-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Sustainability Goals | |
| S1-6 - Characteristics of the undertaking’s employees | Talent Attraction & Development Colleague Engagement & Inclusion Human Rights & Fair Labor Practices | |
| S1-7 - Characteristics of non-employee workers in the undertaking’s own workforce | To be reported, as relevant, in future years. | |
| S1-8 - Collective bargaining coverage and social dialogue | Human Rights & Fair Labor Practices | |
| S1-9 - Diversity metrics | Performance Dashboard - Social Data | |
| S1-10 - Adequate wages | Colleague Engagement & Inclusion | |
| S1-11 - Social protection | Talent Attraction & Development | |
| S1-13 - Training and skills development metrics | Performance Dashboard - Social Data - Colleague Training | |
| S1-14 - Health and safety metrics | Performance Dashboard - Social Data - Employee Health & Safety | |
| S1-15 - Work-life balance metrics | Performance Dashboard - Social Data - Colleague Covered by Parental Leave Policies | |
| S1-16 - Compensation metrics (pay gap and total compensation) | GRI Content Index | |
| S1-17 - Incidents, complaints and severe human rights impacts | Human Rights & Fair Labor Practices | |
| Workers in the Value Chain | ||
| ESRS S2: Workers in the Value Chain | S2 SBM-2 - Interests and views of stakeholders | Stakeholder Engagement & Materiality |
| S2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model | Product Quality Human Rights & Fair Labor Practices | |
| S2-1 - Policies related to value chain workers | Governance, Policies, & Partnerships - Corporate Policies | |
| S2-2 - Processes for engaging with value chain workers about impacts | Global Supply Chain Management | |
| S2-3 - Processes to remediate negative impacts and channels for value chain workers to raise concerns | Global Supply Chain Management Ethics & Compliance | |
| 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 action | Global Supply Chain Management - GSC Sustainability Pillar Performance | |
| S2-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Sustainability Goals | |
| Consumers and End-Users | ||
| ESRS S4: Consumers and End-Users | S4 SBM-2 - Interests and views of stakeholders | Stakeholder Engagement & Materiality |
| S4 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model | Stakeholder Engagement & Materiality Human Rights & Fair Labor Practices Talent Attraction & Development Health & Safety Colleague Engagement & Inclusion | |
| S4-1 - Policies related to consumers and end-users | Governance, Policies, & Partnerships | |
| S4-2 - Processes for engaging with consumers and end-users about impacts | Customer Service Excellence | |
| S4-3 - Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | Customer Service Excellence | |
| 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 | Customer Service Excellence | |
| S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | To be reported, as relevant, in future years. | |
| Business Conduct | ||
| ESRS G1: Business Conduct | G1 GOV-1 - The role of the administrative, management and supervisory bodies | Governance, Policies, & Partnerships |
| G1 IRO-1 - Description of the processes to identify and assess material impacts, risks, and opportunities | Stakeholder Engagement & Materiality | |
| G1-1 - Corporate culture and Business conduct policies and corporate culture | Governance, Policies, & Partnerships | |
| G1-2 - Management of relationships with suppliers | Global Supply Chain Management | |
| G1-3 - Prevention and detection of corruption and bribery | Ethics & Compliance Talent Attraction & Development | |
| G1-4 - Confirmed incidents of corruption or bribery | To be reported, as relevant, in future years. | |
