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2025 Apr 16
11:46 AM
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Co-author @elsandoval
Disclaimer: This blog post reflects the state of the SAP Sustainability Control Tower (SCT) as of May 30th, 2025.
SAP Sustainability Control Tower (SCT) supports customers on ESG reporting. Therefore, SCT enhances the coverage of metrics provided which are in line with the European Sustainability Reporting Standards (ESRS).
This blog-post provides an overview of metrics which are planned or newly released and gets updated regularly. Please note that the names of planned metrics may be subject to change. For the full list of available metrics in SCT, please visit Metrics | SAP Help Portal
Released Metrics (as of May 30th 2025)
In some cases metrics are marked as "(documentation only)". That means those datapoints are not part of the scope of standard metrics delivered by SAP and therefore documentation is provided in the help portal. This is the case if e.g. for quantitative metrics a customer specific breakdown is requested or for qualitative metrics, in case datapoints are already covered in other datapoints.
Qualitative
| Sustainability Matter | Metric Name | Disclosure Requirement | Data Point |
| CLIMATE CHANGE | Process of Climate-Related Considerations in Executive Bodies Remuneration | E1.GOV-3 | (13) (1) |
| CLIMATE CHANGE | Climate-Related Considerations in Executive Bodies Remuneration | E1.GOV-3 | (13) (3) |
| CLIMATE CHANGE | Climate Change Mitigation Transition Plan | E1-1 | (14)(AR 1) |
| CLIMATE CHANGE | Alignment of Targets to Paris Agreement | E1-1 | (16a)(AR 2) |
| CLIMATE CHANGE | Decarbonization Levers and Actions | E1-1 | (16b) |
| CLIMATE CHANGE | Significant CapEx/OpEx for Action Plan | E1-1 | (16c) (1) |
| CLIMATE CHANGE | Locked-In GHG Emissions and Risks in GHG Emission Reduction Targets | E1-1 | (16d)(AR 3) |
| CLIMATE CHANGE | Economy Activities Alignment Plans with Criteria in Regulation 2021/2139 | E1-1 | (16e)(AR 4) |
| CLIMATE CHANGE | Is Excluded from EU Paris-Aligned Benchmarks | E1-1 | (16g) |
| CLIMATE CHANGE | Transition Plan Integration with Strategy and Finance | E1-1 | (16h) |
| CLIMATE CHANGE | Is Transition Plan for Climate Change Approved by Executives Bodies | E1-1 | (16i) |
| CLIMATE CHANGE | Implementation Progress for Transition Plan | E1-1 | (16j) |
| CLIMATE CHANGE | Transition Plan Adoption and Timing | E1-1 | (17) |
| CLIMATE CHANGE | Climate-Related Risk Type | E1.SBM-3 | (18) |
| CLIMATE CHANGE | Resilience Analysis Scope | E1.SBM-3 | (19a)(AR 6, AR 13) |
| CLIMATE CHANGE | Resilience Analysis Conducted | E1.SBM-3 | (19b)(AR 7a, AR 13) (1) |
| CLIMATE CHANGE | Resilience Analysis Date | E1.SBM-3 | (19b)(AR 7a, AR 13) (2) |
| CLIMATE CHANGE | Time Periods and Resilience Analysis Alignment with Climate and Strategy | E1.SBM-3 | (AR 7b) |
| CLIMATE CHANGE | Resilience Analysis Results | E1.SBM-3 | (19c)(AR 8a) |
| CLIMATE CHANGE | Ability to Adapt Strategy to Climate Change Over Time | E1.SBM-3 | (AR 8b) |
| CLIMATE CHANGE | Process of Impact Assessment on Climate Change | E1.IRO-1 | (20a)(AR 9, AR 10) |
| CLIMATE CHANGE | Process of Assessment on Climate Physical Risks | E1.IRO-1 | (20b)(AR 13-AR 14) |
| CLIMATE CHANGE | Process of Identification of Climate-Related Hazards Over Time | E1.IRO-1 | (AR 11a, AR 13-AR 14) (1) |
| CLIMATE CHANGE | Screening for Exposure to Climate-Related Hazards | E1.IRO-1 | (AR 11a, AR 13-AR 14) (2) |
| CLIMATE CHANGE | Time Period Definition and Link to Lifetime of Assets and Plans | E1.IRO-1 | (AR 11b, AR 13-AR 14) |
| CLIMATE CHANGE | Assets and Operations Exposed to Climate-Related Hazards | E1.IRO-1 | (AR 11c, AR 13-AR 14) |
| CLIMATE CHANGE | Climate Related Hazards and Assessment of Exposure and Sensitivity Informed by Emissions Climate Scenarios | E1.IRO-1 | (AR 11d, AR 13-AR 14) |
| CLIMATE CHANGE | Climate Scenario Analysis Role Informing Physical Risk Assessment | E1.IRO-1 | (21)(AR 13-AR 14) (1) |
| CLIMATE CHANGE | Process of Climate-Related Hazard Identification: High Emission Climate Scenarios | E1.IRO-1 | (20bi)(AR 11, AR 13-AR 15) |
| CLIMATE CHANGE | Exposure and Sensitivity Assessment: Climate-Related Hazards with Gross Physical Risk | E1.IRO-1 | (20bii)(AR 11, AR 13-AR 15) |
| CLIMATE CHANGE | Process of Climate Transition Risk Identification: 1.5°C Scenario | E1.IRO-1 | (20ci)(AR 11-AR 15) |
| CLIMATE CHANGE | Exposure Assessment: Climate-Transition Events with Gross Transition Risk | E1.IRO-1 | (20cii)(AR 11-AR 15) |
| CLIMATE CHANGE | Process of Assessment on Climate Transition Risks and Opportunities | E1.IRO-1 | (20c)(AR 13-AR 14) |
| CLIMATE CHANGE | Process of Identification of Transition Events Over Time | E1.IRO-1 | (AR 12a, AR 13-AR 14) (1) |
| CLIMATE CHANGE | Screening for Exposure to Transition Events | E1.IRO-1 | (AR 12a, AR 13-AR 14) (2) |
| CLIMATE CHANGE | Assets and Operations Exposed to Transition Events | E1.IRO-1 | (AR 12b, AR 13-AR 14) |
| CLIMATE CHANGE | Transition Events and Exposure Assessment Informed by Climate Scenario Analysis | E1.IRO-1 | (AR 12c, AR 13-AR 14) |
| CLIMATE CHANGE | Incompatibility and Effort for Transition to Climate-Neutral Operations | E1.IRO-1 | (AR 12d, AR 13-AR 14) |
| CLIMATE CHANGE | Climate Scenario Analysis Role Informing Transition Risk Assessment | E1.IRO-1 | (21)(AR13-AR14) (2) |
| CLIMATE CHANGE | Climate Scenario Compatibility with Critical Climate-Related Financial Statements | E1.IRO-1 | (AR 13-AR 14, AR 15) |
| CLIMATE CHANGE | Sustainability Matters Addressed by Climate Change Policy | E1-2 | (25)(AR 16-AR 18) |
| CLIMATE CHANGE | Climate Change Mitigation Actions by Decarbonisation Lever | E1-3 | (29a) |
| CLIMATE CHANGE | Climate Change Adaptation Actions by Solution Type | E1-3 | (AR 19d) |
| CLIMATE CHANGE | Dependency of Climate Change Action Implementation on Resource Availability and Allocation | E1-3 | (AR 21) |
| CLIMATE CHANGE | CapEx/OpEx for Climate Change Actions on Line Items in Financial Statements | E1-3 | (29ci)(AR 20) |
| CLIMATE CHANGE | CapEx/OpEx for Climate Change Actions on KPIs Under Regulation 2021/2178 | E1-3 | (29cii, 16c)(AR 22) |
| CLIMATE CHANGE | CapEx/OpEx for Climate Change Actions on CapEx Plan Under Regulation 2021/2178 | E1-3 | (29ciii, 16c)(AR 20) |
| CLIMATE CHANGE | Target Setting Process for Managing Climate-Related IROs | E1-4 | (33) |
| CLIMATE CHANGE | Consistency of GHG Reduction Targets with Inventory Boundaries | E1-4 | (34b) |
| CLIMATE CHANGE | Progress on GHG Reduction Targets Prior to Base Year | E1-4 | (34c) |
| CLIMATE CHANGE | GHG Emissions Covered By the GHG Emission Reduction Target | E1-4 | (AR 24) |
| CLIMATE CHANGE | Reflection of Activities and External Influences in Baseline Value | E1-4 | (AR 25a) |
| CLIMATE CHANGE | Impact of New Baseline Value on Targets, Achievement, and Progress Tracking | E1-4 | (AR 25b) |
| CLIMATE CHANGE | Emission Reduction Targets: Science-Based 1.5°C, Assurance, Methodology, Change Impact | E1-4 | (34e,16a)(AR 26) |
| CLIMATE CHANGE | Decarbonization Levers and Contribution to GHG Emission Reduction Targets | E1-4 | (34f,16b)(AR 30) |
| CLIMATE CHANGE | Use of Climate Scenarios and Decarbonisation Levers Definition | E1-4 | (AR 30c) |
| CLIMATE CHANGE | Energy Intensity Determined by High Climate Impact Sectors | E1-5 | (42) |
| CLIMATE CHANGE | Reconciliation to Net Revenue from High Climate Impact Sector Activities | E1-5 | (43)(AR 38) |
| CLIMATE CHANGE | Changes in GHG Emission Reporting Scope and Comparability Effect | E1-6 | (47) |
| CLIMATE CHANGE | GHG Emissions Calculation: Methodology, Assumptions and EFs | E1-6 | (AR 39b) |
| CLIMATE CHANGE | GHG Emission Impacts between Value Chain and Financial Statements Reporting Dates | E1-6 | (AR 42c) |
| CLIMATE CHANGE | Contractual Instrument Types Used for Sale/Purchased of Energy Boundled/Unboundled | E1-6 | (AR 45d) (4) |
| CLIMATE CHANGE | Reasons of Excluding Scope 3 GHG Categories | E1-6 | (AR 46i) (1) |
| CLIMATE CHANGE | Scope 3 Categories Included/Excluded | E1-6 | (AR 46i) (2) |
| CLIMATE CHANGE | Reporting Boundaries and Methodology for Scope 3 Calculation | E1-6 | (AR 46h) |
| CLIMATE CHANGE | Reconciliation to Net Revenue Statements for GHG Emissions Intensity | E1-6 | (55) |
| CLIMATE CHANGE | GHG Removals via Climate Change Mitigation Projects, Natural Sink, or Technical Solutions | E1-7 | (56a)(AR 56-AR 57) |
| CLIMATE CHANGE | GHG Reduction via Climate Change Mitigation Projects and Technical Solutions | E1-7 | (56b)(AR 56) |
| CLIMATE CHANGE | GHG Emissions Type in Removal and Storage Activity | E1-7 | (AR 57a)(AR 56) |
| CLIMATE CHANGE | GHG Removal Activity: Sink, Pool, Nature-Based Solution, Non-Permanence Risk Management | E1-7 | (AR 57b)(AR 56) |
| CLIMATE CHANGE | GHG Removals by Removal Activity | E1-7 | (58)(AR 56) |
| CLIMATE CHANGE | GHG Removal Calculation: Methodology, Assumptions, and Framework | E1-7 | (58b)(AR 58h) |
| CLIMATE CHANGE | GHG Removal Role in the Climate Change Mitigation Policy | E1-7 | (AR 58c) |
| CLIMATE CHANGE | Carbon Credit: Separate Reporting Confirmation, Usage, and Quality Criteria | E1-7 | (AR 61) |
| CLIMATE CHANGE | Net-Zero and GHG Reduction Targets: Scope, Methodology, Framework, Neutralized Emissions | E1-7 | (60) |
| CLIMATE CHANGE | GHG Neutrality Claim Involving Carbon Credits | E1-7 | (61) |
| CLIMATE CHANGE | Net-Zero and GHG Reduction Targets: Carbon Credit-Based Neutrality Claims and Impact | E1-7 | (61a,b) |
| CLIMATE CHANGE | Integrity of Carbon Credits Used | E1-7 | (61c) |
| CLIMATE CHANGE | Is Internal Carbon Pricing Scheme Applied | E1-8 | (62)(AR 65-AR 66) |
| CLIMATE CHANGE | Type of Internal Carbon Pricing Scheme | E1-8 | (63 a) |
| CLIMATE CHANGE | Application Scope of Internal Carbon Pricing Scheme | E1-8 | (63b) |
| CLIMATE CHANGE | Critical Assumptions in Determining Carbon Price and Methodology | E1-8 | (63c) (2) |
| CLIMATE CHANGE | Consistency of Internal Carbon Pricing with Financial Statements | E1-8 | (AR 65) |
| CLIMATE CHANGE | Assessment of Anticipated Financial Effects of Material Physical Risk | E1-9 | (AR 69a) |
| CLIMATE CHANGE | Integration of Assets and Operations in Physical Risk and Climate Scenario Identification | E1-9 | (AR 69b) |
| CLIMATE CHANGE | Risk Factors for Net Revenue in Operations at Physical Risk | E1-9 | (AR 71b) (1) |
| CLIMATE CHANGE | Margin Erosion Over Time from Net Revenue in Operations at Physical Risk | E1-9 | (AR 71b) (2) |
| CLIMATE CHANGE | Assets at Material Transition Risk Over Time Before Climate Change Mitigation Actions | E1-9 | (67a) (1) |
| CLIMATE CHANGE | Assessment of Financial Effects of Material Transition Risk | E1-9 | (AR 72a, AR 73a) |
| CLIMATE CHANGE | Integration of Assets/Operations in Transition Risk and Climate Scenario Identification | E1-9 | (AR 72b) |
| CLIMATE CHANGE | Risk Factors for Net Revenue in Operations at Transition Risk | E1-9 | (AR 76b) (1) |
| CLIMATE CHANGE | Margin Erosion Over Time from Net Revenue in Operations at Transition Risk | E1-9 | (AR 76b) (2) |
| CLIMATE CHANGE | Reconciliation of Significant Assets and Net Revenue at Material Physical Risk | E1-9 | (68a) |
| CLIMATE CHANGE | Reconciliation of Significant Assets and Net Revenue at Material Transition Risk | E1-9 | (68b) |
Quantitative
| Sustainability Matter | Metric Name | Disclosure Requirement | Data Point |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from Fossil Sources | ESRS E1-5 | (37 a)(AR 33, AR 32) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from Nuclear Sources | ESRS E1-5 | (37 b) |
| CLIMATE CHANGE (Energy) | Total Non-Renewable Energy Production | ESRS E1-5 | (39) (1) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from High Climate Impact Sector Activities | ESRS E1-5 | (41) |
| CLIMATE CHANGE (Emissions) | Total Biogenic GHG Emissions Not Included in Scope 1 | ESRS E1-6 | (AR 43c) |
| CLIMATE CHANGE (Emissions) | Total Biogenic GHG Emissions Not Included in Scope 2 | ESRS E1-6 | (AR 45e) |
| CLIMATE CHANGE (Emissions) | Total Biogenic GHG Emissions Not Included in Scope 3 | ESRS E1-6 | (AR 46j) |
| WATER AND MARINE RESOURCES | Other Water Consumption Breakdowns (documentation only) | ESRS E3-4 | (AR 30) |
| WATER AND MARINE RESOURCES | Other Water Consumption Intensity (documentation only) | ESRS E3-4 | (AR31) |
Planned Delivery in June (as of May 30th 2025)
Qualitative
All metrics marked in blue have been added since the last update (May 7th) to the list of planned metrics.
| Sustainability Matter | Metric Name | Disclosure Requirement | Data Point |
| CLIMATE CHANGE | Public claims of GHG neutrality accompanied by GHG emission reduction targets (documentation only) | E1-7 | (61a) |
| CLIMATE CHANGE | Claims of GHG neutrality and reliance on carbon credits (documentation only) | E1-7 | (61b) |
| CLIMATE CHANGE | Disclosure of location of significant assets at material physical risk (documentation only) | E1-9 | (66c)(AR 70) |
| POLLUTION | Pollution IROs Across Operations and Value Chain: Methodology, Assumptions, Tools | E2.IRO-1 | (11 a)(AR 1-AR 8 ) |
| POLLUTION | Process for Consultations on Pollution-Related IROs | E2.IRO-1 | (11 b) |
| POLLUTION | Results of Materiality Assessment on Pollution | E2.IRO-1 | (AR 9) |
| POLLUTION | Policy on Mitigation of Air, Water, and Soil Pollution Impacts | E2-1 | (15 a)(AR 11) |
| POLLUTION | Policy on Reducing Substances of Concern and Phasing Out Substances of Very High Concern | E2-1 | (15b)(AR 11) |
| POLLUTION | Policy on Pollution Incident and Emergency Control | E2-1 | (15c) |
| POLLUTION | Policy Contribution to EU Zero Pollution Action Plan | E2-1 | (AR 12) |
| POLLUTION | Pollution Actions Covering Upstream and Downstream Value Chain | E2-2 | (AR 13) |
| POLLUTION | Mitigation Hierarchy Layer for Pollution-Related Actions | E2-2 | (19) |
| POLLUTION | Mitigation Hierarchy Layer for Pollution-Related Resources | E2-2 | (19)(AR 14) |
| POLLUTION | Site-Level Pollution Action Plans Implemented | E2-2 | (AR 15) |
| POLLUTION | Target Relation to Air Pollutant Control and Specific Loads | E2-3 | (23 a) |
| POLLUTION | Target Relation to Water Emissions Control and Specific Loads | E2-3 | (23 b) |
| POLLUTION | Target Relation to Soil Pollution Control and Specific Loads | E2-3 | (23 c) |
| POLLUTION | Target Relation to Control of Substances of Concern and Very High Concern | E2-3 | (23 d) |
| POLLUTION | Pollution Targets Consider Ecological Thresholds and Entity-Specific Allocations | E2-3 | (24)(AR 16) |
| POLLUTION | Pollution: Ecological Thresholds and Methodology | E2-3 | (24 a)(AR 16) |
| POLLUTION | Determination of Entity-Specific Ecological Thresholds and Methodology | E2-3 | (24 b)(AR 16) |
| POLLUTION | Pollution: Accountability in Allocated Ecological Thresholds | E2-3 | (24 c)(AR 16) |
| POLLUTION | Pollution-Related Target: Mandatory or Voluntary | E2-3 | (25) |
| POLLUTION | Pollution Target: Control about Shortcomings in Substantial Contribution Criteria | E2-3 | (AR 17) |
| POLLUTION | Site-Level Pollution Targets Implemented | E2-3 | (AR 18) |
| POLLUTION | Changes Over Time of Air, Water, and Soil Pollution | E2-4 | (30a) |
| POLLUTION | Measurement Methodology for Air, Water, and Soil Pollution | E2-4 | (30b)(AR 26-AR 27) |
| POLLUTION | Process for Pollution-Related Data Collection | E2-4 | (30c)(AR 27) |
| POLLUTION | Reason for Selecting an Inferior Methodology for Quantifying and Estimating Emissions | E2-4 | (31) |
| POLLUTION | Directive 2010/75/EU: List of IED-Regulated Installations and EU BAT Applicability | E2-4 | (AR 25a) |
| POLLUTION | Directive 2010/75/EU: List of Non-Compliance Incidents and Enforcement Actions | E2-4 | (AR 25b) |
| POLLUTION | Directive 2010/75/EU: Environmental Performance Against EU-BAT and BAT-AEL Comparison | E2-4 | (AR 25c) |
| POLLUTION | Directive 2010/75/EU: Environmental Performance Against BAT-AEPLs | E2-4 | (AR 25d) |
| POLLUTION | Directive 2010/75/EU: List of Compliance Schedules or Derogations Under BAT-AELs | E2-4 | (AR 25e) |
| POLLUTION | Anticipated Financial Effects from Pollution Risks Prior to Pollution-Related Actions | E2-6 | (39a)(AR 32, AR 34) |
| POLLUTION | Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from pollution-related impacts (documentation only) | E2-6 | (39a) |
| POLLUTION | Financial Effects Description from Pollution IROs and Time Periods | E2-6 | (39b) |
| POLLUTION | Critical Assumptions for Financial Effects from Pollution Risks and Opportunities | E2-6 | (39c)(AR 33) |
| POLLUTION | Pollution Incidents and Deposits with Negative Impact Across Time Periods | E2-6 | (41) |
| POLLUTION | Financial Effects from Pollution Risks: Assessment of Products/Services at Risk Over Time | E2-6 | (AR 33) |
| WATER AND MARINE RESOURCES | Water and Marine Resource-Related IROs: Process, Methodology, Assumptions, and Tools | E3.IRO-1 | (8a)(AR 1-AR 15) |
| WATER AND MARINE RESOURCES | Consultation Process on Water and Marine Resource-Related IROs | E3.IRO-1 | (8b)(AR 1-AR 15) |
| WATER AND MARINE RESOURCES | Water Management Policy | E3-1 | (12a)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Policy on Sourcing Water and Marine Resources | E3-1 | (12ai)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Policy on Water Treatment | E3-1 | (12a ii)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Policy on Water Pollution Prevention and Abatement | E3-1 | (12aiii)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Policy on Product and Service Design for Water and Marine Resources | E3-1 | (12 b)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Policy on Commitment to Reducing Water Consumption in Water Risk Areas | E3-1 | (12c)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Reasons for Not Having Reducing Water Consumption Policy on High-Water Stress Areas | E3-1 | (13)(AR 16-AR 18) |
| WATER AND MARINE RESOURCES | Timeline for Adoption of Reducing Water Consumption Policies in High-Water Stress Areas | E3-1 | (13) |
| WATER AND MARINE RESOURCES | Adoption of Policies for Sustainable Oceans and Seas | E3-1 | (14) |
| WATER AND MARINE RESOURCES | Policies Contributing to Quality of Water and Marine Resources | E3-1 | (AR 18a) |
| WATER AND MARINE RESOURCES | Policies on Mitigation and Minimization of Impacts and Risks on Water and Marine Resources | E3-1 | (AR 18b) |
| WATER AND MARINE RESOURCES | Policies on Water and Marine Resources which Avoid Impacts on Affected Communities | E3-1 | (AR 18c) |
| WATER AND MARINE RESOURCES | Water and Marine Resources-related Actions based on Mitigation Hierarchy | E3-2 | (18)(AR 19-AR 21) |
| WATER AND MARINE RESOURCES | Collective Actions on Water and Marine Resources | E3-2 | (AR 20) |
| WATER AND MARINE RESOURCES | Actions and Resources Related to Water Risk and High-Water Risk Areas | E3-2 | (19)(AR 19-AR 21) |
| WATER AND MARINE RESOURCES | Target Relation to Managing IROs in Water Risk Areas | E3-3 | (23a) |
| WATER AND MARINE RESOURCES | Target Relation to Responsible Management of Marine Resource IROs | E3-3 | (23b) |
| WATER AND MARINE RESOURCES | Target Relation to Water Consumption Reduction | E3-3 | (23c) |
| WATER AND MARINE RESOURCES | Are Ecological Thresholds and Entity-Specific Allocation Considered in Water Targets | E3-3 | (24)(AR 22) |
| WATER AND MARINE RESOURCES | Ecological Thresholds Identified and Methodology used | E3-3 | (24a)(AR 22) |
| WATER AND MARINE RESOURCES | Entity-Specifc on Ecological Thresholds and Definition | E3-3 | (24b)(AR 22) |
| WATER AND MARINE RESOURCES | Responsibility Allocation for Ecological Thresholds Identification | E3-3 | (24c)(AR 22) |
| WATER AND MARINE RESOURCES | Water and Marine Resources Targets: Mandatory or Voluntary | E3-3 | (25) |
| WATER AND MARINE RESOURCES | Target Relation to Reduction of Water Withdrawal | E3-3 | (AR 23a, AR 24, AR 26) |
| WATER AND MARINE RESOURCES | Target Relation to Reduction of Water Discharges | E3-3 | (AR 23b, AR 24, AR 26) |
| WATER AND MARINE RESOURCES | Water Consumption: Standards, Methodology, Assumptions and Other Contextual Information | E3-4 | (28e)(AR 29) |
| WATER AND MARINE RESOURCES | Anticipated Financial Effects from Water Risks Prior to Water-Related Actions | E3-5 | (33a) |
| WATER AND MARINE RESOURCES | Financial Effects Description from Water IROs, Dependencies and Time Periods | E3-5 | (33b) |
| WATER AND MARINE RESOURCES | Critical Assumptions for Financial Effects from Water Risks and Opportunities | E3-5 | (33c) |
| WATER AND MARINE RESOURCES | Financial Effects from Water Risks: Assessment of Products/Services at Risk Over Time | E3-5 | (AR 33) (1) |
| WATER AND MARINE RESOURCES | Explanation of how time horizons are defined, financial amounts are estimated and critical assumptions made (documentation only) | E3-5 | (AR 33) (2) |
| BIODIVERSITY AND ECOSYSTEMS | List of Operation Sites | E4.SBM-3 | (16a) |
| BIODIVERSITY AND ECOSYSTEMS | Operation Sites Negatively Affecting Biodiversity-Sensitive Areas | E4.SBM-3 | (16ai) |
| BIODIVERSITY AND ECOSYSTEMS | Impacts, Dependencies and Ecological Status of the Operation Sites | E4.SBM-3 | (16aii) |
| BIODIVERSITY AND ECOSYSTEMS | Location of the Biodiversity-Sensitive Area and Responsible Authority | E4.SBM-3 | (16aiii) |
| BIODIVERSITY AND ECOSYSTEMS | Are Impacts on Land Degradation, Desertification, or Soil Sealing Identified | E4.SBM-3 | (16b) |
| BIODIVERSITY AND ECOSYSTEMS | Are Operations Affecting Threatened Species | E4.SBM-3 | (16c) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Assessment of Biodiversity and Ecosystem Impacts and Criteria Applied | E4.IRO-1 | (17a)(AR 4-AR 9) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Assessment of Dependencies on Biodiversity and Ecosystem Services and Criteria Applied | E4.IRO-1 | (17b)(AR 8 ) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Assessment of Transition/Physical Risks and Opportunities for Biodiversity | E4.IRO-1 | (17c)(AR 9) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Consideration of Systemic Risks in Biodiversity and Ecosystems | E4.IRO-1 | (17d)(AR 9) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Consultations with Affected Communities on Shared Biological Resources | E4.IRO-1 | (17e) |
| BIODIVERSITY AND ECOSYSTEMS | Site and Raw Material Production or Sourcing with Negative Impact on Communities | E4.IRO-1 | (17ei) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Community Involvement in Materiality Assessment | E4.IRO-1 | (17eii) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Avoidance of Negative Impact on Relevant Ecosystem Services to Communities | E4.IRO-1 | (17eiii) (1) |
| BIODIVERSITY AND ECOSYSTEMS | Plans to Minimize/Mitigate Unavoidable Negative Impact on Ecosystem Services | E4.IRO-1 | (17eiii) (2) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity and Ecosystems Scenario Analysis Use in Risks Assessment Across Time | E4.IRO-1 | (18) |
| BIODIVERSITY AND ECOSYSTEMS | Justification for Considered Biodiversity and Ecosystem Scenarios | E4.IRO-1 | (18a) |
| BIODIVERSITY AND ECOSYSTEMS | Update Process of Biodiversity and Ecosystems Scenarios Based on Conditions and Trends | E4.IRO-1 | (18b) |
| BIODIVERSITY AND ECOSYSTEMS | Scientific and Intergovernmental Basis for Biodiversity and Ecosystems Scenarios | E4.IRO-1 | (18c) |
| BIODIVERSITY AND ECOSYSTEMS | Are Operation Sites In or Near Biodiversity-Sensitive Areas | E4.IRO-1 | (19a)(AR 7d) (1) |
| BIODIVERSITY AND ECOSYSTEMS | Are Operations Negatively Affecting Biodiversity-Sensitive Areas | E4.IRO-1 | (19a)(AR 7d) (2) |
| BIODIVERSITY AND ECOSYSTEMS | Necessity of Implementing Biodiversity Mitigation Measures | E4.IRO-1 | (19b) |
| BIODIVERSITY AND ECOSYSTEMS | Resilience of Strategy on Biodiversity Physical, Transition and Systemic Risks | E4-1 | (13a)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Scope of Biodiversity and Ecosystem Resilience Analysis and Risks Considered | E4-1 | (13b)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Assumptions in Biodiversity and Ecosystem Resilience Analysis | E4-1 | (13c)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Time Periods for Biodiversity and Ecosystem Resilience Analysis | E4-1 | (13d)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Results of Biodiversity and Ecosystems Resilience Analysis | E4-1 | (13e)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Stakeholder Involvement in the Biodiversity and Ecosystem Resilience Strategy | E4-1 | (13f)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Transition Plan for Aligning Strategy with Biodiversity Global/EU Framework and Targets | E4-1 | (15)(AR 2-AR 3) |
| BIODIVERSITY AND ECOSYSTEMS | Strategy Alignment to Local/National/Global Public Policy Targets Link to Biodiversity | E4-1 | (AR 1a) |
| BIODIVERSITY AND ECOSYSTEMS | Response of Transition Plan to Value Chain Impacts | E4-1 | (AR 1b) |
| BIODIVERSITY AND ECOSYSTEMS | Transition Plan Relation with Strategy | E4-1 | (AR 1c) |
| BIODIVERSITY AND ECOSYSTEMS | Transition Plan Contribution to Address Biodiversity Impact Drivers and Mitigation Actions | E4-1 | (AR 1d) |
| BIODIVERSITY AND ECOSYSTEMS | Investments for Transition Plan Implementation and Taxonomy-aligned CapEx Indicators | E4-1 | (AR 1e) |
| BIODIVERSITY AND ECOSYSTEMS | Objectives/Plan to Align Economic Activity with Biodiversity Regulation in Transition Plan | E4-1 | (AR 1f) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Offsets Use in Transition Plan and Mitigation Hierarchy | E4-1 | (AR 1g) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Implementing and Updating Transition Plan | E4-1 | (AR 1h) |
| BIODIVERSITY AND ECOSYSTEMS | Process of Measuring Progress, Metrics, and Methodology in Transition Plan | E4-1 | (AR 1i) |
| BIODIVERSITY AND ECOSYSTEMS | Is Transition Plan for Biodiversity and Ecosystem Approved by Executive Bodies | E4-1 | (AR 1j) |
| BIODIVERSITY AND ECOSYSTEMS | Challenges to Draft Transition Plan of Biodiversity and Ecosystem Impacts | E4-1 | (AR 1k) |
| BIODIVERSITY AND ECOSYSTEMS | Policies on Biodiversity and Ecosystem Materiality Assessment | E4-2 | (23a) |
| BIODIVERSITY AND ECOSYSTEMS | Policies on Biodiversity and Ecosystem Impacts | E4-2 | (23b) |
| BIODIVERSITY AND ECOSYSTEMS | Policies on Dependencies, Physical and Transition Risks, and Opportunities on Biodiversity | E4-2 | (23c) |
| BIODIVERSITY AND ECOSYSTEMS | Policies on Traceability of Products and Raw Materials with Impacts on Biodiversity | E4-2 | (23d) |
| BIODIVERSITY AND ECOSYSTEMS | Policies Addressing Sourcing, Production, or Consumption from Managed Ecosystems | E4-2 | (23e) |
| BIODIVERSITY AND ECOSYSTEMS | Policies Addressing Social Consequences of Biodiversity and Ecosystem Impacts | E4-2 | (23f)(AR 14-AR 15) |
| BIODIVERSITY AND ECOSYSTEMS | Policy on Sourcing, Production, or Consumption of Raw Materials | E4-2 | (AR 12) |
| BIODIVERSITY AND ECOSYSTEMS | Policies Limiting Procurement to Suppliers with Not-Significant-Damage Proof to Key Areas | E4-2 | (AR 12a) |
| BIODIVERSITY AND ECOSYSTEMS | Policies Referring to Standards/Certifications Overseen by Regulators | E4-2 | (AR 12b) |
| BIODIVERSITY AND ECOSYSTEMS | Policy Addressing Raw Materials from Managed Ecosystems | E4-2 | (AR 12c) |
| BIODIVERSITY AND ECOSYSTEMS | Policy Enabling to Avoid, Reduce, Restore, and Mitigate Negative Biodiversity Impacts | E4-2 | (AR 16) |
| BIODIVERSITY AND ECOSYSTEMS | Are Third-Party Standards of Conduct Feasible | E4-2 | (AR 17a) |
| BIODIVERSITY AND ECOSYSTEMS | Are Third-Party Standards of Conduct Developed/Maintained by Stakeholder Consultation | E4-2 | (AR 17b) |
| BIODIVERSITY AND ECOSYSTEMS | Are Third-Party Standards of Conduct Encouraging a Step-Wise Approach and Improvement | E4-2 | (AR 17c) |
| BIODIVERSITY AND ECOSYSTEMS | Are Third-Party Standards of Conduct Verified and ISO-Compliant | E4-2 | (AR 17d) |
| BIODIVERSITY AND ECOSYSTEMS | Are Third-Party Standards of Conduct Conforming to ISEAL Code of Good Practice | E4-2 | (AR 17e) |
| BIODIVERSITY AND ECOSYSTEMS | Has Policy Been Adopted on Biodiversity-Sensitive Area Protection at Operational Sites | E4-2 | (24a) |
| BIODIVERSITY AND ECOSYSTEMS | Have Sustainable Land/Agriculture Practices/Policies Been Adopted | E4-2 | (24b) |
| BIODIVERSITY AND ECOSYSTEMS | Have Sustainable Ocean/Sea Practices/Policies Been Adopted | E4-2 | (24c) |
| BIODIVERSITY AND ECOSYSTEMS | Have Deforestation Policies Been Adopted | E4-2 | (24d) |
| BIODIVERSITY AND ECOSYSTEMS | Application of Mitigation Hierarchy to Biodiversity and Ecosystem-Related Actions | E4-3 | (28a)(AR 19) |
| BIODIVERSITY AND ECOSYSTEMS | Are Biodiversity Offsets Used in Action Plans | E4-3 | (28b) |
| BIODIVERSITY AND ECOSYSTEMS | Aim and KPIs of Biodiversity Offsets | E4-3 | (28bi) |
| BIODIVERSITY AND ECOSYSTEMS | CapEx/OpEx for Biodiversity and Ecosystem Actions on Line Items in Financial Statements | E4-3 | (AR 18a) |
| BIODIVERSITY AND ECOSYSTEMS | CapEx/OpEx for Biodiversity and Ecosystem Actions Link to KPIs Under Regulation 2021/2178 | E4-3 | (AR 18b) |
| BIODIVERSITY AND ECOSYSTEMS | CapEx/OpEx for Biodiversity Actions Link to CapEx Plan Under Regulation 2021/2178 | E4-3 | (AR 18c) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Offset Description: Area, Type, Quality Criteria, and Standards | E4-3 | (28biii) |
| BIODIVERSITY AND ECOSYSTEMS | Integration of Local Knowledge and Nature-Based Solutions in Biodiversity Actions | E4-3 | (28c)(AR 21) |
| BIODIVERSITY AND ECOSYSTEMS | Stakeholders, Involvement Process, and Impact for Biodiversity and Ecosystem Actions | E4-3 | (AR 20a) |
| BIODIVERSITY AND ECOSYSTEMS | Need for Consultation and Respecting Community Decisions for Biodiversity Actions | E4-3 | (AR 20b) |
| BIODIVERSITY AND ECOSYSTEMS | Potential Negative Sustainability Impact from Key Biodiversity and Ecosystem Actions | E4-3 | (AR 20c) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Actions Intended to Be One-Time Initiatives or Systematic Practices | E4-3 | (AR 20d) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Action Plan Carried Out Independently / in Wider Collective Initiative | E4-3 | (AR 20e) (1) |
| BIODIVERSITY AND ECOSYSTEMS | Key action plan is part of wider action plan (collective action), of which undertaking is member (documentation only) | E4-3 | (AR 20e) (2) |
| BIODIVERSITY AND ECOSYSTEMS | Contribution of Biodiversity and Ecosystem Actions to System-Wide Change | E4-3 | (AR 20f) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity and Ecosystem Targets Consider Ecological Thresholds and Allocations | E4-4 | (32a) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Targets: Ecological Thresholds and Methodology | E4-4 | (32ai) |
| BIODIVERSITY AND ECOSYSTEMS | Determination of Entity-Specific Ecological Thresholds Related to Biodiversity Targets | E4-4 | (32aii) |
| BIODIVERSITY AND ECOSYSTEMS | Accountability in Allocated Ecological Thresholds Related to Biodiversity Targets | E4-4 | (32aiii) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Target Alignment to National/EU/Global Policies | E4-4 | (32b) |
| BIODIVERSITY AND ECOSYSTEMS | Target Relation to Biodiversity and Ecosystem IROs and Dependencies | E4-4 | (32c) |
| BIODIVERSITY AND ECOSYSTEMS | Geographical Scope of Biodiversity and Ecosystem Targets | E4-4 | (32d) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Offset Use in Setting Biodiversity and Ecosystem Targets | E4-4 | (32e) |
| BIODIVERSITY AND ECOSYSTEMS | Mitigation Hierarchy Layers for Biodiversity and Ecosystem Targets | E4-4 | (32f) |
| BIODIVERSITY AND ECOSYSTEMS | Biodiversity Targets Address Shortcomings in Substantial Contribution Criteria | E4-4 | (AR 22) |
| BIODIVERSITY AND ECOSYSTEMS | Land-Use Disclosure Based on Life Cycle Assessment | E4-5 | (36) |
| BIODIVERSITY AND ECOSYSTEMS | Other Relevant Metrics on Land-, Freshwater-, and Sea-Use Changes | E4-5 | (38)(AR 27-AR 38 ) |
| BIODIVERSITY AND ECOSYSTEMS | Land Cover Conversion Over Time | E4-5 | (38a) |
| BIODIVERSITY AND ECOSYSTEMS | Ecosystem Management Changes Over Time | E4-5 | (38b) |
| BIODIVERSITY AND ECOSYSTEMS | Spatial Configuration Changes of Landscapes | E4-5 | (38c) |
| BIODIVERSITY AND ECOSYSTEMS | Changes in Structural Connectivity of Ecosystems | E4-5 | (38d) |
| BIODIVERSITY AND ECOSYSTEMS | Functional Connectivity Through Land and Water | E4-5 | (38e) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics to Manage Risks and Pathways of Introduction and Spread of Invasive Alien Species | E4-5 | (39) |
| BIODIVERSITY AND ECOSYSTEMS | Other Relevant Metrics on State of Species | E4-5 | (40) |
| BIODIVERSITY AND ECOSYSTEMS | Disclosure of paragraph in another environment-related standard in which metric is referred to (documentation only) | E4-5 | (40a) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Population Size, Range Within Ecosystems, and Extinction Risk | E4-5 | (40b) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Changes in Population Size Within Specific Area | E4-5 | (40c) |
| BIODIVERSITY AND ECOSYSTEMS | Information about species at global extinction risk (documentation only) | E4-5 | (40d) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Threat Status and Activities Affecting Species at Extinction Risk | E4-5 | (40di) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Habitat Changes for Threatened Species | E4-5 | (40dii) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Area Coverage of Ecosystems | E4-5 | (41a) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Ecosystems Quality Relative to Predetermined Condition | E4-5 | (41bi) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Measurement of Multiple Species Within Ecosystems | E4-5 | (41bii) |
| BIODIVERSITY AND ECOSYSTEMS | Metrics on Structural Components Reflecting Ecosystem Condition | E4-5 | (41biii) |
| BIODIVERSITY AND ECOSYSTEMS | Anticipated Financial Effects from Biodiversity Risks Prior to Biodiversity Actions | E4-6 | (45a) |
| BIODIVERSITY AND ECOSYSTEMS | Financial Effects Description from Biodiversity IROs and Time Periods | E4-6 | (45b) |
| BIODIVERSITY AND ECOSYSTEMS | Critical Assumptions for Financial Effects from Biodiversity Risks and Opportunities | E4-6 | (45c) |
| BIODIVERSITY AND ECOSYSTEMS | Financial Effects from Biodiversity Risks: Assess Products/Services at Risk Over Time | E4-6 | (AR 39) (1) |
| BIODIVERSITY AND ECOSYSTEMS | Explanation of how financial amounts are estimated and critical assumptions made (documentation only) | E4-6 | (AR 39) (2) |
| RESOURCE USE & CIRCULAR ECONOMY | Resource Use and Circular Economy IROs: Methodology, Assumptions, Tools | E5.IRO-1 | (11a )(AR 1-AR 7) |
| RESOURCE USE & CIRCULAR ECONOMY | Consultation Process on Resource Use and Circular Economy-Related IROs | E5.IRO-1 | (11b) |
| RESOURCE USE & CIRCULAR ECONOMY | Policies on Transition from Virgin to Secondary/Recycled Resource Use | E5-1 | (15a) |
| RESOURCE USE & CIRCULAR ECONOMY | Policies on Waste Hierarchy | E5-1 | (AR 9a) |
| RESOURCE USE & CIRCULAR ECONOMY | Policies on Waste Prevention and Minimization Versus Treatment | E5-1 | (AR 9b) |
| RESOURCE USE & CIRCULAR ECONOMY | Resource Efficiency in Materials and Water Use | E5-2 | (20a) |
| RESOURCE USE & CIRCULAR ECONOMY | High Rates of Use of Secondary/Recycled Raw Materials | E5-2 | (20b) |
| RESOURCE USE & CIRCULAR ECONOMY | Application of Circular Design Principles | E5-2 | (20c) |
| RESOURCE USE & CIRCULAR ECONOMY | Application of Circular Business Practices | E5-2 | (20d) |
| RESOURCE USE & CIRCULAR ECONOMY | Actions to Prevent Waste Generation in Value Chain | E5-2 | (20e)(AR 13) |
| RESOURCE USE & CIRCULAR ECONOMY | Waste Management Optimization with Waste Hierarchy | E5-2 | (20f) |
| RESOURCE USE & CIRCULAR ECONOMY | Collective Actions to Increase Product and Material Circularity | E5-2 | (AR 11) |
| RESOURCE USE & CIRCULAR ECONOMY | Contribution to Circular Economy | E5-2 | (AR 12a) |
| RESOURCE USE & CIRCULAR ECONOMY | Stakeholders in Collective Actions in Relation to Resource Use and Circular Economy | E5-2 | (AR 12b) |
| RESOURCE USE & CIRCULAR ECONOMY | Contribution and Stakeholder Role in Resource Use and Circular Economy Projects | E5-2 | (AR 12c) |
| RESOURCE USE & CIRCULAR ECONOMY | Disclosure of how target relates to resources (documentation only) | E5-3 | (24)(AR 16) |
| RESOURCE USE & CIRCULAR ECONOMY | Target Relation to Increase Circular Product Design | E5-3 | (24a) |
| RESOURCE USE & CIRCULAR ECONOMY | Target Relation to Increase Circular Material Use Rate | E5-3 | (24b) |
| RESOURCE USE & CIRCULAR ECONOMY | Target Relation to Minimize Use of Primary Raw Material | E5-3 | (24c)(AR 17) |
| RESOURCE USE & CIRCULAR ECONOMY | Target Relation to Sustainable Sourcing and Use of Renewable Sources | E5-3 | (24d) |
| RESOURCE USE & CIRCULAR ECONOMY | Target relates to waste management (documentation only) | E5-3 | (24e) (1) |
| RESOURCE USE & CIRCULAR ECONOMY | Target Relation to Other Matters Related to Resource Use and Circular Economy | E5-3 | (24 f)(AR 18 ) |
| RESOURCE USE & CIRCULAR ECONOMY | Resource Use and Circular Economy Targets: Ecological Thresholds and Methodology | E5-3 | (26a)(AR 14) |
| RESOURCE USE & CIRCULAR ECONOMY | Determination of Entity-Specific Ecological Thresholds Related to Circular Economy Targets | E5-3 | (26b)(AR 14) |
| RESOURCE USE & CIRCULAR ECONOMY | Accountability in Allocated Ecological Thresholds Related to Circular Economy Targets | E5-3 | (26c)(AR 14) |
| RESOURCE USE & CIRCULAR ECONOMY | Waste: Methodology, Regulation, Assumptions, and Reasons for High Weights | E5-5 | (40)(AR 33) |
| RESOURCE USE & CIRCULAR ECONOMY | Engagement in Product End-of-Life Waste Management | E5-5 | (AR 28 ) |
| RESOURCE USE & CIRCULAR ECONOMY | Disclosure of qualitative information of potential financial effects of material risks and opportunities arising from resource use and circular economy-related impacts (documentation only) | E5-6 | (43a) |
| RESOURCE USE & CIRCULAR ECONOMY | Explanation of how time horizons are defined, financial amounts are estimated and of critical assumptions made (documentation only) | E5-6 | (AR 35) (2) |
Quantitative
Please note that the names of the metrics may be subject to change.
| Sustainability Matter | Metric Name | Disclosure Requirement | Data Point |
| CLIMATE CHANGE (Energy) | Total Energy Consumption of Purchased or Acquired Biogenic Renewable Sources | ESRS E1-5 | (37ci) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption of Purchased or Acquired Electricity from Renewable | ESRS E1-5 | (37cii) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption of Self-Generated Renewable Sources | ESRS E1-5 | (37ciii) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from Coal and Coal Products | ESRS E1-5 | (38 a) (AR 33) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from Crude Oil and Petroleum Products | ESRS E1-5 | (38 b) (AR 33) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from Natural Gas | ESRS E1-5 | (38 c) (AR 33) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption from Other Fossil Sources | ESRS E1-5 | (38 d) (AR 33) |
| CLIMATE CHANGE (Energy) | Total Energy Consumption of Purchased or Acquired Electricity from Fossil Sources | ESRS E1-5 | (38 e) (AR 33) |
| CLIMATE CHANGE (Energy) | Energy Consumption Intensity per Net Revenue in High Climate Impact Sector Activities | ESRS E1-5 | (40) (AR36) |
| CLIMATE CHANGE (Energy) | Net Revenue from High Climate Impact Sector Activities | ESRS E1-5 | (AR38b) (1) |
| CLIMATE CHANGE (Energy) | Net Revenue from Non-High Climate Impact Sector Activities | ESRS E1-5 | (AR38b) (2) |
| CLIMATE CHANGE (Emissions) | Percentage of Contractual Instruments in Scope 2 | ESRS E1-6 | (AR 45d) (5) |
| CLIMATE CHANGE (Emissions) | NET_REVENUE | ESRS E1-6 | (AR 55) (1) |
| CLIMATE CHANGE (Emissions) | Net Revenue for GHG Emissions Intensity: No Direct Cross-Reference to Financial Statements | ESRS E1-6 | (AR 55) (2) |
| CLIMATE CHANGE (Emissions) | Net Revenue Other than to Calculate GHG Emission Intensity | ESRS E1-6 | (AR 55) (3) |
| CLIMATE CHANGE (Emissions) | Location-Based GHG Emission Intensity per Net Revenue: No Direct Cross-Reference | ESRS E1-6 | (53) (AR 53) (3) |
| CLIMATE CHANGE (Emissions) | Market-Based GHG Emission Intensity per Net Revenue: No Direct Cross-Reference | ESRS E1-6 | (53) (AR 53) (4) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Recovery Operations | ESRS E5-5 | (37b) (1) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Reuse | ESRS E5-5 | (37b) (2) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Recycling | ESRS E5-5 | (37b) (3) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Incineration with Energy Recovery | ESRS E5-5 | (37b) (4) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Other Recovery Operation | ESRS E5-5 | (37b) (5) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Disposal Operations | ESRS E5-5 | (37c) (1) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Incineration Without Energy Recovery | ESRS E5-5 | (37c) (2) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Landfill | ESRS E5-5 | (37c) (3) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Hazardous Waste Generated Directed to Other Disposal Operation | ESRS E5-5 | (37c) (4) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Recovery Operations | ESRS E5-5 | (37b) (6) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Reuse | ESRS E5-5 | (37b) (7) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Recycling | ESRS E5-5 | (37b) (8) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Incineration with Energy Recovery | ESRS E5-5 | (37b) (9) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Other Recovery Operation | ESRS E5-5 | (37b) (10) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Disposal Operations | ESRS E5-5 | (37c) (5) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Incineration Without Energy Recovery | ESRS E5-5 | (37c) (6) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Landfill | ESRS E5-5 | (37c) (7) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Non-Hazardous Waste Generated Directed to Other Disposal Operation | ESRS E5-5 | (37c) (8 ) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Waste Non Recycled | ESRS E5-5 | (37d) (1) |
| RESOURCE USE & CIRCULAR ECONOMY | Total Radioactive Waste Generated | ESRS E5-5 | (39) (2) |
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