ESRS Content Index
|
CSRD Standard |
Розкриття |
Розташування/відповідь |
|---|---|---|
| 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 | Про наш звіт 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 Про нашу компанію Стратегічна інтеграція |
|
| 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 Відповідь CDP і Стратегічна інтеграція, Кліматична стратегія, і 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 Кліматична стратегія 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 Стратегічна інтеграція |
| 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 | вода 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 вода Стратегічна інтеграція |
| E3-1 - Policies related to water and marine resources | Governance, Policies, & Partnerships | |
| E3-2 - Actions and resources related to water and marine resources | вода | |
| 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 Відповідь CDP і Стратегічна інтеграція, Кліматична стратегія, і 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 Стратегічна інтеграція |
|
| 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 Відходи Стратегічна інтеграція |
| 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 Відходи Глобальне управління ланцюгом поставок |
|
| E5-3 - Targets related to resource use and circular economy | Circular Manufacturing Відходи |
|
| 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 | Відходи 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 Права людини та чесна практика праці Talent Attraction & Development Здоров'я та безпека 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 | Права людини та чесна практика праці 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 Права людини та чесна практика праці |
|
| 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 Права людини та чесна практика праці |
|
| 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 | Права людини та чесна практика праці | |
| 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 | Права людини та чесна практика праці | |
| 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 Права людини та чесна практика праці |
|
| S2-1 - Policies related to value chain workers | Governance, Policies, & Partnerships - Corporate Policies | |
| S2-2 - Processes for engaging with value chain workers about impacts | Глобальне управління ланцюгом поставок | |
| S2-3 - Processes to remediate negative impacts and channels for value chain workers to raise concerns | Глобальне управління ланцюгом поставок 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 Права людини та чесна практика праці Talent Attraction & Development Здоров'я та безпека 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 | Глобальне управління ланцюгом поставок | |
| 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. | |
