> esrs-xrbl-parser@0.1.0 outline > npx tsx src/outline.ts 2 ∟ General disclosures ∟ ESRS2.BP-1 General basis for preparation of sustainability statement - general ∟ General basis for preparation of sustainability statement - general [string, single item, abstract] ∟ General basis for preparation of sustainability statement [string, single item, abstract] ∟ TABLE: General basis for preparation of sustainability statement [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: General basis for preparation of sustainability statement [string, single item, line items] ∟ 🔡 Disclosure of general basis for preparation of sustainability statement [textBlock, single item, text block] ∟ ⬇️ Basis for preparation of sustainability statement [enumeration, single item] ∟ ✅ Scope of consolidation of consolidated sustainability statement is same as for financial statements [boolean, single item] ∟ 🔡 Disclosure of reasons why scope of consolidation is not same as for financial statements [textBlock, single item, text block] ∟ ✅ Undertaking is not required to draw-up financial statements [boolean, single item] ∟ ✅ Consolidated sustainability reporting is prepared pursuant to Article 48i of Directive 2013/34/EU [boolean, single item] ∟ 🔡 Disclosure of subsidiary undertakings included in consolidation that are exempted from individual or consolidated sustainability reporting [textBlock, single item, text block] ∟ 🔡 Disclosure of extent to which sustainability statement covers upstream and downstream value chain [textBlock, single item, text block] ∟ ✅ Either option to omit specific piece of information corresponding to intellectual property, know-how or results of innovation has been used [boolean, single item] ∟ ✅ Option allowed by Member State to omit disclosure of impending developments or matters in course of negotiation has been used [boolean, single item] ∟ 📅 Reporting period start date [date, single item] ∟ 📅 Reporting period end date [date, single item] ∟ ESRS2.BP-2 Disclosures in relation to specific circumstances - general ∟ Disclosures in relation to specific circumstances - general [string, single item, abstract] ∟ Disclosures in relation to specific circumstances [string, single item, abstract] ∟ TABLE: Disclosures in relation to specific circumstances [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Disclosures in relation to specific circumstances [string, single item, line items] ∟ 🔡 Disclosures in relation to specific circumstances [textBlock, single item, text block] ∟ Other medium- or long-term time horizons than defined in ESRS 1 [string, single item, abstract] ∟ 1️⃣ Definition of number of years for deviated medium-term time horizon counted from reporting period¹ [integer, single item] ∟ 1️⃣ Definition of number of years following reporting period after which deviated long-term time horizon starts¹ [integer, single item] ∟ 🔡 Disclosure of reasons for applying different definitions of time horizons [textBlock, single item, text block] ∟ Metrics value chain data estimated using indirect sources [string, single item, abstract] ∟ ⬇️ ESRS metric(s) and monetary amount(s) for which upstream and (or) downstream value chain estimation has been used [enumerationSet, single item] ∟ 🔡 Description of basis for preparation of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [textBlock, single item, text block] ∟ 🔡 Description of resulting level of accuracy of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [textBlock, single item, text block] ∟ 🔡 Description of planned actions to improve accuracy in future of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [textBlock, single item, text block] ∟ Significant estimation and (or) outcome uncertainty [string, single item, abstract] ∟ ⬇️ ESRS metric(s) and monetary amount(s) disclosed that are subject to high level of measurement uncertainty [enumerationSet, single item] ∟ 🔡 Information about sources of measurement uncertainty [textBlock, single item, text block] ∟ 🔡 Disclosure of assumptions, approximations and judgements made in metric measurement [textBlock, single item, text block] ∟ Changes in preparation and presentation of sustainability information compared to previous reporting period [string, single item, abstract] ∟ 🔡 Explanation of changes in preparation and presentation of sustainability information and reasons for them [textBlock, single item, text block] ∟ ✅ Adjustment of comparative information for one or more prior periods is impracticable [boolean, single item] ∟ Material errors in prior period [string, single item, abstract] ∟ 🔡 Disclosure of nature of prior period material errors [textBlock, single item, text block] ∟ 🔡 Disclosure of why correction of prior period errors is not practicable [textBlock, single item, text block] ∟ Information stemming from other legislation or from generally accepted sustainability reporting standards and frameworks included in sustainability statement [string, single item, abstract] ∟ 🔡 Disclosure of other legislation or generally accepted sustainability reporting standards and frameworks based on which information has been included in sustainability statement [textBlock, single item, text block] ∟ ✅ European standards approved by European Standardisation System (ISO/IEC or CEN/CENELEC standards) have been relied on [boolean, single item] ∟ 🔡 Disclosure of extent to which data and processes that are used for sustainability reporting purposes have been verified by external assurance provider and found to conform to corresponding ISO/IEC or CEN/CENELEC standard [textBlock, single item, text block] ∟ Value chain estimation [string, single item, abstract] ∟ TABLE: Value chain estimation [string, table, table] ∟ TYPED AXIS: Name(s) of metrics [string, dimension, typed axis] ∟ LINE ITEMS: Value chain estimation [string, single item, line items] ∟ ⬇️ ESRS metric(s) and monetary amount(s) for which upstream and (or) downstream value chain estimation has been used [enumerationSet, single item] ∟ 🔡 Description of basis for preparation of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [textBlock, single item, text block] ∟ 🔡 Description of resulting level of accuracy of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [textBlock, single item, text block] ∟ 🔡 Description of planned actions to improve accuracy in future of metrics that include upstream and (or) downstream value chain data estimated using indirect sources [textBlock, single item, text block] ∟ Sources of estimation and outcome uncertainty [string, single item, abstract] ∟ TABLE: Sources of estimation and outcome uncertainty [string, table, table] ∟ TYPED AXIS: Name(s) of metrics [string, dimension, typed axis] ∟ LINE ITEMS: Sources of estimation and outcome uncertainty [string, single item, line items] ∟ ⬇️ ESRS metric(s) and monetary amount(s) disclosed that are subject to high level of measurement uncertainty [enumerationSet, single item] ∟ 🔡 Information about sources of measurement uncertainty [textBlock, single item, text block] ∟ 🔡 Disclosure of assumptions, approximations and judgements made in metric measurement [textBlock, single item, text block] ∟ Use of phase-in provisions in accordance with Appendix C of ESRS 1 [string, single item, abstract] ∟ TABLE: Use of phase-in provisions in accordance with Appendix C of ESRS 1 [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E4 Biodiversity and ecosystems [domain, single item, member] ∟ 🔲 ESRS S1 Own workforce [domain, single item, member] ∟ 🔲 ESRS S2 Workers in value chain [domain, single item, member] ∟ 🔲 ESRS S3 Affected communities [domain, single item, member] ∟ 🔲 ESRS S4 Consumers and end-users [domain, single item, member] ∟ LINE ITEMS: Use of phase-in provisions in accordance with Appendix C of ESRS 1 [string, single item, line items] ∟ ✅ Topic has been assessed to be material (phase-in) [boolean, single item] ∟ ⬇️ List of sustainability matter(s) assessed to be material (phase-in) [enumerationSet, single item] ∟ 🔡 Disclosure of how business model and strategy take account of impacts related to sustainability matters assessed to be material (phase-in) [textBlock, single item, text block] ∟ 🔡 Description of any time-bound targets set related to sustainability matters assessed to be material (phase-in) and progress made towards achieving those targets [textBlock, single item, text block] ∟ ✅ Targets related to biodiversity and ecosystems are based on conclusive scientific evidence [boolean, single item] ∟ 🔡 Description of policies related to sustainability matters assessed to be material (phase-in) [textBlock, single item, text block] ∟ 🔡 Description of actions taken to identify, monitor, prevent, mitigate, remediate or bring to end actual or potential adverse impacts related to sustainability matters assessed to be material (phase-in) and result of such actions [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics related to sustainability matters assessed to be material (phase-in) [textBlock, single item, text block] ∟ ESRS2.GOV-1 Role of administrative, management and supervisory bodies - general ∟ Role of administrative, management and supervisory bodies - general [string, single item, abstract] ∟ Role of administrative, management and supervisory bodies [string, single item, abstract] ∟ TABLE: Role of administrative, management and supervisory bodies [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Role of administrative, management and supervisory bodies [string, single item, line items] ∟ 🔡 Disclosure of composition of administrative, management and supervisory bodies, their roles and responsibilities and access to expertise and skills with regard to sustainability matters [textBlock, single item, text block] ∟ 🔡 Information about composition and diversity of members of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ 1️⃣ Number of executive members [integer, single item] ∟ 1️⃣ Number of non-executive members [integer, single item] ∟ 🔡 Information about representation of employees and other workers [textBlock, single item, text block] ∟ 🔡 Information about member's experience relevant to sectors, products and geographic locations of undertaking [textBlock, single item, text block] ∟ % Board's gender diversity ratio [percent, single item] ∟ % Percentage of independent board members [percent, single item] ∟ 🔡 Disclosure of how administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters [textBlock, single item, text block] ∟ 🔡 Information about sustainability-related expertise that bodies either directly possess or can leverage [textBlock, single item, text block] ∟ 🔡 Disclosure of how sustainability-related skills and expertise relate to undertaking's material impacts, risks and opportunities [textBlock, single item, text block] ∟ Percentage of members of administrative, management and supervisory bodies by gender [string, single item, abstract] ∟ TABLE: Percentage of members of administrative, management and supervisory bodies by gender [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ LINE ITEMS: Percentage of members of administrative, management and supervisory bodies by gender [string, single item, line items] ∟ % Percentage of members of administrative, management and supervisory bodies [percent, single item] ∟ Percentage of members of administrative, management and supervisory bodies by other aspects of diversity [string, single item, abstract] ∟ TABLE: Percentage of members of administrative, management and supervisory bodies by other aspects of diversity [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Name of other than gender aspect of diversity [string, dimension, typed axis] ∟ LINE ITEMS: Percentage of members of administrative, management and supervisory bodies by other aspects of diversity [string, single item, line items] ∟ % Percentage of members of administrative, management and supervisory bodies [percent, single item] ∟ Roles and responsibilities of administrative, management and supervisory bodies [string, single item, abstract] ∟ TABLE: Roles and responsibilities of administrative, management and supervisory bodies [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS G1 Business conduct [domain, single item, member] ∟ LINE ITEMS: Roles and responsibilities of administrative, management and supervisory bodies [string, single item, line items] ∟ 🔡 Information about roles and responsibilities of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ 🔡 Information about identity of administrative, management and supervisory bodies or individual(s) within body responsible for oversight of impacts, risks and opportunities [textBlock, single item, text block] ∟ 🔡 Description of management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities [textBlock, single item, text block] ∟ ✅ Management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities is delegated to specific management-level position or committee [boolean, single item] ∟ 🔡 Description of how oversight is exercised over management-level position or committee to which management's role in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities is delegated to [textBlock, single item, text block] ∟ 🔡 Information about reporting lines to administrative, management and supervisory bodies in governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities [textBlock, single item, text block] ∟ ✅ Dedicated controls and procedures are applied to management of impacts, risks and opportunities [boolean, single item] ∟ 🔡 Disclosure of how dedicated controls and procedures applied to management of impacts, risks and opportunities are integrated with other internal functions [textBlock, single item, text block] ∟ 🔡 Disclosure of how administrative, management and supervisory bodies and senior executive management oversee setting of targets related to material impacts, risks and opportunities and how progress towards them is monitored [textBlock, single item, text block] ∟ Roles and responsibilities of administrative, management and supervisory bodies - detailed [string, single item, abstract] ∟ TABLE: Roles and responsibilities of administrative, management and supervisory bodies - detailed [string, table, table] ∟ AXIS: Administrative, management and supervisory bodies [string, dimension, axis] ∟ 🔲 Administrative, management and supervisory bodies [domain, single item, member] ∟ 🔲 Administrative body [domain, single item, member] ∟ 🔲 Management body [domain, single item, member] ∟ 🔲 Supervisory body [domain, single item, member] ∟ LINE ITEMS: Roles and responsibilities of administrative, management and supervisory bodies - detailed [string, single item, line items] ∟ 🔡 Disclosure of how body's or individual's within body responsibilities for impacts, risks and opportunities are reflected in undertaking's terms of reference, board mandates and other related policies [textBlock, single item, text block] ∟ ESRS2.GOV-2 Information provided to and sustainability matters addressed by administrative, management and supervisory bodies ∟ 🔡 Disclosure of how administrative, management and supervisory bodies are informed about sustainability matters and how these matters were addressed [textBlock, single item, text block] ∟ ✅ Administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, or results and effectiveness of policies, actions, metrics and targets adopted to address them [boolean, single item] ∟ 🔡 Disclosure of by whom and how frequently administrative, management and supervisory bodies are informed about material impacts, risks and opportunities, implementation of due diligence, or results and effectiveness of policies, actions, metrics and targets adopted to address them [textBlock, single item, text block] ∟ 🔡 Disclosure of how administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing strategy, decisions on major transactions and risk management process [textBlock, single item, text block] ∟ ✅ Trade-offs associated with impacts, risks and opportunities have been considered by administrative, management and supervisory bodies [boolean, single item] ∟ 🔡 Disclosure of list of material impacts, risks and opportunities addressed by administrative, management and supervisory bodies or their relevant committees during reporting period [textBlock, single item, text block] ∟ 🔡 Disclosure of how governance bodies ensure that appropriate mechanism for performance monitoring is in place [textBlock, single item, text block] ∟ ESRS2.GOV-3 Integration of sustainability-related performance in incentive schemes - general ∟ Integration of sustainability-related performance in incentive schemes (ESRS 2) - general [string, single item, abstract] ∟ Integration of sustainability-related performance in incentive schemes (ESRS 2) [string, single item, abstract] ∟ TABLE: Integration of sustainability-related performance in incentive schemes (ESRS 2) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E1 Climate change [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Integration of sustainability-related performance in incentive schemes (ESRS 2) [string, single item, line items] ∟ 🔡 Disclosure of integration of sustainability-related performance in incentive schemes [textBlock, single item, text block] ∟ ✅ Incentive schemes and remuneration policies linked to sustainability matters for members of administrative, management and supervisory bodies exist [boolean, single item] ∟ 🔡 Description of key characteristics of incentive schemes [textBlock, single item, text block] ∟ ✅ Performance against specific sustainability-related targets and (or) impacts is being assessed in incentive schemes for members of administrative, management and supervisory bodies [boolean, single item] ∟ 🔡 Description of specific sustainability-related targets and (or) impacts used to assess performance of members of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ ✅ Sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies [boolean, single item] ∟ 🔡 Disclosure of how sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies [textBlock, single item, text block] ∟ % Percentage of variable remuneration dependent on sustainability-related targets and (or) impacts [percent, single item] ∟ 🔡 Description of level in undertaking at which terms of incentive schemes are approved and updated [textBlock, single item, text block] ∟ ESRS2.GOV-4 Statement on due diligence ∟ Disclosure of mapping of information provided in sustainability statement about due diligence process [string, single item, abstract] ∟ 🔡 Disclosure of mapping of information about due diligence process (or cross-reference) [textBlock, single item, text block] ∟ ESRS2.GOV-5 Risk management and internal controls over sustainability reporting ∟ 🔡 Disclosure of risk management and internal controls over sustainability reporting [textBlock, single item, text block] ∟ 🔡 Description of scope, main features and components of risk management and internal control processes and systems in relation to sustainability reporting [textBlock, single item, text block] ∟ 🔡 Description of risk assessment approach followed in relation to sustainability reporting process [textBlock, single item, text block] ∟ 🔡 Description of main risks identified and their mitigation strategies in relation to sustainability reporting process [textBlock, single item, text block] ∟ 🔡 Description of how findings of risk assessment and internal controls as regards sustainability reporting process have been integrated into relevant internal functions and processes [textBlock, single item, text block] ∟ 🔡 Description of periodic reporting of findings of risk assessment and internal controls to administrative, management and supervisory bodies in relation to sustainability reporting process [textBlock, single item, text block] ∟ ESRS2.SBM-1 Strategy, business model and value chain - general ∟ Strategy, business model and value chain - general [string, single item, abstract] ∟ Strategy, business model and value chain [string, single item, abstract] ∟ TABLE: Strategy, business model and value chain [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Strategy, business model and value chain [string, single item, line items] ∟ 🔡 Disclosure of elements of strategy that relate to or impact sustainability matters, business model and value chain [textBlock, single item, text block] ∟ 🔡 Disclosure of information about key elements of general strategy that relate to or affect sustainability matters [textBlock, single item, text block] ∟ 🔡 Description of significant groups of products and (or) services offered, including changes in reporting period (new/removed products and/or services) [textBlock, single item, text block] ∟ 🔡 Description of significant markets and (or) customer groups served, including changes in reporting period (new/removed markets and/or customer groups) [textBlock, single item, text block] ∟ 1️⃣ Number of employees (head count), at end of period [integer, single item] ∟ 1️⃣ Number of employees (head count), during period [integer, single item] ∟ 🔡 Description of products and services that are banned in certain markets [textBlock, single item, text block] ∟ 💰 Revenue [monetary, single item] ∟ ⬇️ List of additional significant ESRS sector(s) in which significant activities are developed or in which undertaking is or may be connected to material impacts other than disclosed under breakdown of revenue [enumerationSet, single item] ∟ ✅ Undertaking is active in fossil fuel (coal, oil and gas) sector [boolean, single item] ∟ 💰 Revenue from fossil fuel (coal, oil and gas) sector [monetary, single item] ∟ 💰 Revenue from coal [monetary, single item] ∟ 💰 Revenue from oil [monetary, single item] ∟ 💰 Revenue from gas [monetary, single item] ∟ 💰 Revenue from Taxonomy-aligned economic activities related to fossil gas [monetary, single item] ∟ ✅ Undertaking is active in chemicals production [boolean, single item] ∟ 💰 Revenue from chemicals production [monetary, single item] ∟ ✅ Undertaking is active in controversial weapons [boolean, single item] ∟ 💰 Revenue from controversial weapons [monetary, single item] ∟ ✅ Undertaking is active in cultivation and (or) production of tobacco [boolean, single item] ∟ 💰 Revenue from cultivation and (or) production of tobacco [monetary, single item] ∟ 🔡 Description of sustainability-related goals in terms of significant groups of products and services, customer categories, geographical areas and relationships with stakeholders [textBlock, single item, text block] ∟ 🔡 Disclosure of assessment of current significant products and (or) services, and significant markets and customer groups, in relation to sustainability-related goals [textBlock, single item, text block] ∟ 🔡 Disclosure of elements of strategy that relate to or impact sustainability matters [textBlock, single item, text block] ∟ ⬇️ List of ESRS sectors that are significant for undertaking when omitting breakdown of revenue by significant ESRS sector [enumerationSet, single item] ∟ 🔡 Description of business model and value chain [textBlock, single item, text block] ∟ 🔡 Description of inputs and approach to gathering, developing and securing inputs [textBlock, single item, text block] ∟ 🔡 Description of outputs and outcomes in terms of current and expected benefits for customers, investors and other stakeholders [textBlock, single item, text block] ∟ 🔡 Description of main features of upstream and downstream value chain and undertaking's position in value chain [textBlock, single item, text block] ∟ Number of employees (head count) [string, single item, abstract] ∟ TABLE: Number of employees (head count) [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Geographical area [string, dimension, typed axis] ∟ LINE ITEMS: Number of employees (head count) [string, single item, line items] ∟ 1️⃣ Number of employees (head count), at end of period [integer, single item] ∟ 1️⃣ Number of employees (head count), during period [integer, single item] ∟ Breakdown of total revenue [string, single item, abstract] ∟ TABLE: Breakdown of total revenue [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Operating segment [string, dimension, typed axis] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ LINE ITEMS: Breakdown of total revenue [string, single item, line items] ∟ 💰 Revenue [monetary, single item] ∟ ESRS2.SBM-2 Interests and views of stakeholders - general ∟ Interests and views of stakeholders - general [string, single item, abstract] ∟ Interests and views of stakeholders [string, single item, abstract] ∟ TABLE: Interests and views of stakeholders [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S1 Own workforce [domain, single item, member] ∟ 🔲 ESRS S2 Workers in value chain [domain, single item, member] ∟ 🔲 ESRS S3 Affected communities [domain, single item, member] ∟ 🔲 ESRS S4 Consumers and end-users [domain, single item, member] ∟ LINE ITEMS: Interests and views of stakeholders [string, single item, line items] ∟ 🔡 Disclosure of how interests and views of stakeholders are taken into account by strategy and business model [textBlock, single item, text block] ∟ 🔡 Description of stakeholder engagement [textBlock, single item, text block] ∟ 🔡 Description of understanding of interests and views of key stakeholders as they relate to undertaking's strategy and business model [textBlock, single item, text block] ∟ 🔡 Description of amendments to strategy and (or) business model [textBlock, single item, text block] ∟ 🔡 Description of how strategy and (or) business model have been amended or are expected to be amended to address interests and views of stakeholders [textBlock, single item, text block] ∟ 🔡 Description of any further steps that are being planned and in what timeline [textBlock, single item, text block] ∟ ✅ Amendments to strategy and (or) business model are likely to modify relationship with and views of stakeholders [boolean, single item] ∟ ✅ Administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts [boolean, single item] ∟ 🔡 Description of how administrative, management and supervisory bodies are informed about views and interests of affected stakeholders with regard to sustainability-related impacts [textBlock, single item, text block] ∟ Interests and views of stakeholders - stakeholder engagement by stakeholder [string, single item, abstract] ∟ TABLE: Interests and views of stakeholders - stakeholder engagement by stakeholder [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S1 Own workforce [domain, single item, member] ∟ 🔲 ESRS S2 Workers in value chain [domain, single item, member] ∟ 🔲 ESRS S3 Affected communities [domain, single item, member] ∟ 🔲 ESRS S4 Consumers and end-users [domain, single item, member] ∟ TYPED AXIS: Name of stakeholder [string, dimension, typed axis] ∟ LINE ITEMS: Interests and views of stakeholders - stakeholder engagement by stakeholder [string, single item, line items] ∟ 🔡 Description of key stakeholder [textBlock, single item, text block] ∟ ✅ Engagement with stakeholder occurs [boolean, single item] ∟ 🔡 Description of category of stakeholder for which engagement occurs [textBlock, single item, text block] ∟ 🔡 Description of how stakeholder engagement is organised [textBlock, single item, text block] ∟ 🔡 Description of purpose of stakeholder engagement [textBlock, single item, text block] ∟ 🔡 Description of how outcome of stakeholder engagement is taken into account [textBlock, single item, text block] ∟ ESRS2.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (ESRS 2) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (ESRS 2) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (ESRS 2) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (ESRS 2) [string, single item, line items] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ 🔡 Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [textBlock, single item, text block] ∟ ⬇️ Material impact, risk and (or) opportunity [enumerationSet, single item] ∟ ⬇️ Sustainability matter(s) related to impacts, risks and opportunities [enumerationSet, single item] ∟ 🔡 Description of material impacts resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Description of where in business model, own operations and upstream and downstream value chain material impacts are concentrated [textBlock, single item, text block] ∟ 🔡 Disclosure of how material negative and positive impacts affect (or are likely to affect) people or environment [textBlock, single item, text block] ∟ ✅ Impacts originate from or are connected to strategy and business model [boolean, single item] ∟ 🔡 Disclosure of how impacts originate from or are connected to strategy and business model [textBlock, single item, text block] ∟ ⬇️ Reasonably expected time horizon(s) of material impacts [enumerationSet, single item] ∟ ✅ Undertaking is involved with material impacts through its activities [boolean, single item] ∟ ✅ Undertaking is involved with material impacts because of its business relationships [boolean, single item] ∟ 🔡 Description of nature of activities or business relationships through which undertaking is involved with material impacts [textBlock, single item, text block] ∟ 🔡 Description of material risks and (or) opportunities resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Description of where in business model, own operations and upstream and downstream value chain material risks and opportunities are concentrated [textBlock, single item, text block] ∟ 🔡 Disclosure of current financial effects of material risks and opportunities on financial position, financial performance and cash flows¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of material risks and opportunities for which there is significant risk of material adjustment within next annual reporting period to carrying amounts of assets and liabilities reported in related financial statements¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities on financial position over short-, medium- and long-term¹ [textBlock, single item, text block] ∟ ⬇️ Reasonably expected time horizon(s) of anticipated financial effects of material risks and opportunities on financial position [enumerationSet, single item] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities on financial performance and cash flows over short-, medium- and long-term¹ [textBlock, single item, text block] ∟ ⬇️ Reasonably expected time horizon(s) of anticipated financial effects of material risks and opportunities on financial performance and cash flows [enumerationSet, single item] ∟ 🔡 Disclosure of current and anticipated effects of material impacts, risks and opportunities on business model, value chain, strategy and decision-making, and how undertaking has responded or plans to respond to these effects¹ [textBlock, single item, text block] ∟ 🔡 Information about resilience of strategy and business model regarding capacity to address material impacts and risks and to take advantage of material opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of how and when resilience analysis has been conducted [textBlock, single item, text block] ∟ ⬇️ Time horizon(s) applied for resilience analysis [enumerationSet, single item] ∟ 🔡 Disclosure of changes to material impacts, risks and opportunities compared to previous reporting period [textBlock, single item, text block] ∟ ⬇️ ESRS Disclosure Requirement(s) covering impacts, risks and opportunities [enumerationSet, single item] ∟ ✅ Impacts, risks and opportunities are covered by entity-specific disclosures [boolean, single item] ∟ ESRS2.IRO-1 Process to identify and assess material impacts, risks and opportunities - general ∟ Process to identify and assess material impacts, risks and opportunities (ESRS 2) - general [string, single item, abstract] ∟ Process to identify and assess material impacts, risks and opportunities (ESRS 2) [string, single item, abstract] ∟ TABLE: Process to identify and assess material impacts, risks and opportunities (ESRS 2) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E1 Climate change [domain, single item, member] ∟ 🔲 ESRS E2 Pollution [domain, single item, member] ∟ 🔲 ESRS E3 Water and marine resources [domain, single item, member] ∟ 🔲 ESRS E4 Biodiversity and ecosystems [domain, single item, member] ∟ 🔲 ESRS E5 Resource use and circular economy [domain, single item, member] ∟ 🔲 ESRS S1 Own workforce [domain, single item, member] ∟ 🔲 ESRS S2 Workers in value chain [domain, single item, member] ∟ 🔲 ESRS S3 Affected communities [domain, single item, member] ∟ 🔲 ESRS S4 Consumers and end-users [domain, single item, member] ∟ 🔲 ESRS G1 Business conduct [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Process to identify and assess material impacts, risks and opportunities (ESRS 2) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ 🔡 Description of methodologies and assumptions applied in process to identify impacts, risks and opportunities [textBlock, single item, text block] ∟ 🔡 Description of process to identify, assess, prioritise and monitor potential and actual impacts on people and environment, informed by due diligence process [textBlock, single item, text block] ∟ ✅ Process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts [boolean, single item] ∟ 🔡 Description of how process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts [textBlock, single item, text block] ∟ ✅ Process considers impacts with which undertaking is involved through own operations or as result of business relationships [boolean, single item] ∟ 🔡 Description of how impacts with which undertaking is involved through own operations or as result of business relationships are considered [textBlock, single item, text block] ∟ ✅ Process includes consultation with affected stakeholders and (or) with external experts to understand how they may be impacted [boolean, single item] ∟ 🔡 Description of how process includes consultation with affected stakeholders to understand how they may be impacted and with external experts [textBlock, single item, text block] ∟ ✅ Process prioritises negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes [boolean, single item] ∟ 🔡 Description of how process prioritises negative impacts based on their relative severity and likelihood and positive impacts based on their relative scale, scope and likelihood and determines which sustainability matters are material for reporting purposes [textBlock, single item, text block] ∟ 🔡 Description of process used to identify, assess, prioritise and monitor risks and opportunities that have or may have financial effects [textBlock, single item, text block] ∟ 🔡 Description of how connections of impacts and dependencies with risks and opportunities that may arise from those impacts and dependencies have been considered [textBlock, single item, text block] ∟ 🔡 Description of how likelihood, magnitude, and nature of effects of identified risks and opportunities have been assessed [textBlock, single item, text block] ∟ 🔡 Description of how sustainability-related risks relative to other types of risks have been prioritised [textBlock, single item, text block] ∟ 🔡 Description of decision-making process and related internal control procedures [textBlock, single item, text block] ∟ 🔡 Description of extent to which and how process to identify, assess and manage impacts and risks is integrated into overall risk management process and used to evaluate overall risk profile and risk management processes [textBlock, single item, text block] ∟ 🔡 Description of extent to which and how process to identify, assess and manage opportunities is integrated into overall management process [textBlock, single item, text block] ∟ 🔡 Description of input parameters used in process to identify, assess and manage material impacts, risks and opportunities [textBlock, single item, text block] ∟ ✅ Process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period [boolean, single item] ∟ 🔡 Description of how process to identify, assess and manage impacts, risks and opportunities has changed compared to prior reporting period [textBlock, single item, text block] ∟ 📅 Date of last process modification [date, single item] ∟ 📅 Dates of future revision of materiality assessment [date, single item] ∟ ESRS2.IRO-2 Disclosure Requirements in ESRS covered by sustainability statement ∟ 🔡 Disclosure of ESRS Disclosure Requirements complied with in sustainability statements [textBlock, single item, text block] ∟ ⬇️ List of ESRS Disclosure Requirements complied with in preparing sustainability statement following outcome of materiality assessment [enumerationSet, single item] ∟ 🔤 Reference to location in sustainability statement of Disclosure Requirements complied with in preparing sustainability statement [string, single item] ∟ 🔡 Disclosure of list of data points that derive from other EU legislation and information on their location in sustainability statement [textBlock, single item, text block] ∟ Topics assessed not to be material [string, single item, abstract] ∟ ⬇️ List of not material topic(s) [enumerationSet, single item] ∟ 🔡 Explanation of negative materiality assessment for ESRS E1 Climate change [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS E2 Pollution [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS E3 Water and marine resources [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS E4 Biodiversity and ecosystems [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS E5 Circular economy [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS S1 Own workforce [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS S2 Workers in value chain [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS S3 Affected communities [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS S4 Consumers and end-users [textBlock, single item, text block] ∟ 🔡 Explanation of negative materiality assessment for ESRS G1 Business conduct [textBlock, single item, text block] ∟ 🔡 Explanation of how material information to be disclosed in relation to material impacts, risks and opportunities has been determined [textBlock, single item, text block] ∟ ESRS2 Policies, actions and (or) targets not adopted ∟ Policies, actions and (or) targets not adopted [string, single item, abstract] ∟ ⬇️ Sustainability matter(s) for which policies have not been adopted [enumerationSet, single item] ∟ 🔡 Disclosure of reasons for not having adopted policies [textBlock, single item, text block] ∟ 🔡 Disclosure of timeframe for adoption of policies [textBlock, single item, text block] ∟ ⬇️ Sustainability matter(s) for which actions have not been adopted [enumerationSet, single item] ∟ 🔡 Disclosure of reasons for not having adopted actions [textBlock, single item, text block] ∟ 🔡 Disclosure of timeframe for adoption of actions [textBlock, single item, text block] ∟ ⬇️ Sustainability matter(s) for which targets have not been adopted [enumerationSet, single item] ∟ 🔡 Disclosure of reasons for not having adopted targets [textBlock, single item, text block] ∟ 🔡 Disclosure of timeframe for adoption of targets [textBlock, single item, text block] ∟ ESRS2.MDR-P.1 Minimum Disclosure Requirement - Policies MDR-P - general ∟ Minimum Disclosure Requirement - Policies - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - Policies [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Policies [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - Policies [string, single item, line items] ∟ Policies adopted to manage material sustainability matters [string, single item, abstract] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ ESRS2.MDR-A.1 Minimum Disclosure Requirement - Actions MDR-A - general ∟ Minimum Disclosure Requirement - Actions - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - Actions [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Actions [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - Actions [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ ESRS2.MDR-A.2 Minimum Disclosure Requirement – Resources MDR-A - general ∟ Minimum Disclosure Requirement - Resources - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - Resources [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Resources [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - Resources [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - Financial resources allocated to action (plans) - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Financial resources allocated to action (plans) - detailed [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ LINE ITEMS: Minimum Disclosure Requirement - Financial resources allocated to action (plans) - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ ESRS2.MDR-T.1 Minimum Disclosure Requirement - Targets MDR-T - general ∟ Minimum Disclosure Requirement - Targets - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - Targets [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Targets [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ LINE ITEMS: Minimum Disclosure Requirement - Targets [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Target related to environmental matters is based on conclusive scientific evidence [boolean, single item] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ ESRS2.MDR-T.2 Minimum Disclosure Requirement - Targets MDR-T - measurable outcome-oriented targets not adopted - general ∟ Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted [string, table, table] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted [string, single item, line items] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) for which measurable outcome-oriented targets have not been adopted [enumerationSet, single item] ∟ ✅ Measurable outcome-oriented targets have not been set [boolean, single item] ∟ ✅ Measurable outcome-oriented targets will be set [boolean, single item] ∟ 🔡 Disclosure of timeframe for setting of measurable outcome-oriented targets [textBlock, single item, text block] ∟ 🔡 Description of reasons why there are no plans to set measurable outcome-oriented targets [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted - tracking effectiveness of policies and actions [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted - tracking effectiveness of policies and actions [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - Targets - measurable outcome-oriented targets not adopted - tracking effectiveness of policies and actions [string, single item, line items] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related action (plans) [linkIdentifiers, single item] ∟ 🔤 Name(s) of related action (plans) [string, single item] ∟ ✅ Effectiveness of policies and (or) actions is tracked in relation to material sustainability-related impact, risk and opportunity [boolean, single item] ∟ 🔡 Description of processes through which effectiveness of policies and (or) actions is tracked in relation to material sustainability-related impact, risk and opportunity [textBlock, single item, text block] ∟ 🔡 Description of defined level of ambition to be achieved and of any qualitative or quantitative indicators used to evaluate progress¹ [textBlock, single item, text block] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 1️⃣ Baseline value against which progress is considered (absolute value)¹ [decimal, single item] ∟ % Baseline value against which progress is considered (percentage) [percent, single item] ∟ ESRS2.MDR-M.1 Minimum disclosure requirement - Metrics MDR-M - list of ESRS metrics - general ∟ Minimum disclosure requirement - Metrics - list of ESRS metrics - general [string, single item, abstract] ∟ Minimum disclosure requirement - Metrics - list of ESRS metrics [string, single item, abstract] ∟ TABLE: Minimum disclosure requirement - Metrics - list of ESRS metrics [string, table, table] ∟ TYPED AXIS: Name(s) of metrics [string, dimension, typed axis] ∟ LINE ITEMS: Minimum disclosure requirement - Metrics - list of ESRS metrics [string, single item, line items] ∟ 🔡 Description of metric(s) used to evaluate performance and effectiveness, in relation to material impact, risk or opportunity [textBlock, single item, text block] ∟ ⬇️ Sustainability matter(s) addressed by metric(s) [enumerationSet, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used to evaluate performance and effectiveness, in relation to material impact, risk or opportunity [enumerationSet, single item] ∟ 🔡 Disclosure of methodologies and significant assumptions behind metric(s) [textBlock, single item, text block] ∟ ✅ Measurement of quantitative metric(s) is validated by external body other than assurance provider [boolean, single item] ∟ 🔡 Type of external body other than assurance provider that provides validation [textBlock, single item, text block] ∟ ESRS2.MDR-M.2 Minimum disclosure requirement - Metrics MDR-M - additional or entity specific metrics - general ∟ Minimum disclosure requirement - Metrics - additional or entity specific metrics - general [string, single item, abstract] ∟ Minimum disclosure requirement - Metrics - additional or entity specific metrics [string, single item, abstract] ∟ TABLE: Minimum disclosure requirement - Metrics - additional or entity specific metrics [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Name(s) of metrics [string, dimension, typed axis] ∟ LINE ITEMS: Minimum disclosure requirement - Metrics - additional or entity specific metrics [string, single item, line items] ∟ 🔡 Description of metric(s) used to evaluate performance and effectiveness, in relation to material impact, risk or opportunity [textBlock, single item, text block] ∟ 🔤 Name(s) of metrics¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by metric(s) [enumerationSet, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 1️⃣ Quantitative metric (absolute value)¹ [decimal, single item] ∟ % Quantitative metric (percentage) [percent, single item] ∟ 🔡 Disclosure of methodologies and significant assumptions behind metric(s) [textBlock, single item, text block] ∟ ✅ Measurement of quantitative metric(s) is validated by external body other than assurance provider [boolean, single item] ∟ 🔡 Type of external body other than assurance provider that provides validation [textBlock, single item, text block] ∟ 🔤 Name and reference to other legislation or generally accepted sustainability reporting standards and frameworks [string, single item] E1 ∟ Climate change ∟ E1.GOV-3 Integration of sustainability-related performance in incentive schemes - general ∟ Integration of sustainability-related performance in incentive schemes (E1) - general [string, single item, abstract] ∟ Integration of sustainability-related performance in incentive schemes (E1) [string, single item, abstract] ∟ TABLE: Integration of sustainability-related performance in incentive schemes (E1) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E1 Climate change [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Integration of sustainability-related performance in incentive schemes (E1) [string, single item, line items] ∟ 🔡 Disclosure of integration of sustainability-related performance in incentive schemes [textBlock, single item, text block] ∟ ✅ Climate-related considerations are factored into remuneration of members of administrative, management and supervisory bodies [boolean, single item] ∟ 🔡 Disclosure of how climate-related considerations are factored into remuneration of members of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ ✅ Performance of members of administrative, management and supervisory bodies has been assessed against GHG emission reduction targets [boolean, single item] ∟ % Percentage of remuneration recognised in current period that is linked to climate related considerations [percent, single item] ∟ 🔡 Explanation of climate-related considerations that are factored into remuneration of members of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ E1.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (E1) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (E1) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (E1) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (E1) [string, single item, line items] ∟ 🔡 Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [textBlock, single item, text block] ∟ 🔡 Information about resilience of strategy and business model regarding capacity to address material impacts and risks and to take advantage of material opportunities [textBlock, single item, text block] ∟ 🔡 Description of scope of resilience analysis [textBlock, single item, text block] ∟ 🔡 Disclosure of how and when resilience analysis has been conducted [textBlock, single item, text block] ∟ 📅 Date of resilience analysis [date, single item] ∟ ⬇️ Time horizon(s) applied for resilience analysis [enumerationSet, single item] ∟ 🔡 Description of results of resilience analysis [textBlock, single item, text block] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model - type of climate-related risk [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model - type of climate-related risk [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model - type of climate-related risk [string, single item, line items] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ ⬇️ Type(s) of climate-related risks [enumerationSet, single item] ∟ Results of resilience analysis [string, single item, abstract] ∟ TABLE: Results of resilience analysis [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Results of resilience analysis [string, single item, line items] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ 🔡 Description of ability to adjust or adapt strategy and business model to climate change [textBlock, single item, text block] ∟ E1.IRO-1 Processes to identify and assess material climate-related impacts, risks and opportunities - general ∟ Processes to identify and assess material climate-related impacts, risks and opportunities (E1) - general [string, single item, abstract] ∟ Processes to identify and assess material climate-related impacts, risks and opportunities (E1) [string, single item, abstract] ∟ TABLE: Processes to identify and assess material climate-related impacts, risks and opportunities (E1) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E1 Climate change [domain, single item, member] ∟ LINE ITEMS: Processes to identify and assess material climate-related impacts, risks and opportunities (E1) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ 🔡 Description of process in relation to impacts on climate change [textBlock, single item, text block] ∟ 🔡 Description of process in relation to climate-related physical risks in own operations and along upstream and downstream value chain [textBlock, single item, text block] ∟ 🔡 Description of process in relation to identification of climate-related hazards, considering at least high emission climate scenarios [textBlock, single item, text block] ∟ 🔡 Description of process in relation to assessment of how assets and business activities may be exposed and are sensitive to climate-related hazards, creating gross physical risks for undertaking [textBlock, single item, text block] ∟ ✅ Climate-related hazards have been identified either over short-, medium- and long-term time horizons [boolean, single item] ∟ ✅ Undertaking has screened whether assets and (or) business activities may be exposed to climate-related hazards [boolean, single item] ∟ ✅ Either short-, medium- or long-term time horizons have been defined in processes to identify and assess physical risks [boolean, single item] ∟ ✅ Extent to which either assets or business activities may be exposed and (or) are sensitive to identified climate-related hazards has been assessed [boolean, single item] ∟ ✅ Identification of climate-related hazards and assessment of exposure and sensitivity are informed by high emissions climate scenarios [boolean, single item] ∟ 🔡 Explanation of how climate-related scenario analysis has been used to inform identification and assessment of physical risks over short, medium and long-term [textBlock, single item, text block] ∟ 🔡 Description of process in relation to climate-related transition risks and opportunities in own operations and along upstream and downstream value chain [textBlock, single item, text block] ∟ 🔡 Description of process in relation to identification of climate-related transition events, considering at least climate scenario in line with limiting global warming to one and half degrees Celsius with no or limited overshoot [textBlock, single item, text block] ∟ 🔡 Description of process in relation to assessment of how assets and business activities may be exposed to climate-related transition events, creating gross transition risks or opportunities for undertaking [textBlock, single item, text block] ∟ ✅ Transition events have been identified either over short-, medium- or long-term time horizons [boolean, single item] ∟ ✅ Undertaking has screened whether assets and (or) business activities may be exposed to transition events [boolean, single item] ∟ ✅ Extent to which assets and business activities may be exposed and are sensitive to identified transition events has been assessed [boolean, single item] ∟ ✅ Identification of transition events and (or) assessment of exposure has been informed by climate-related scenario analysis [boolean, single item] ∟ ✅ Assets and business activities that are incompatible with or need significant efforts to be compatible with transition to climate-neutral economy have been identified [boolean, single item] ∟ 🔡 Explanation of how climate-related scenario analysis has been used to inform identification and assessment of transition risks and opportunities over short, medium and long-term [textBlock, single item, text block] ∟ 🔡 Explanation of how climate scenarios used are compatible with critical climate-related assumptions made in financial statements [textBlock, single item, text block] ∟ E1-1 Transition plan for climate change mitigation - general ∟ Transition plan for climate change mitigation - general [string, single item, abstract] ∟ Transition plan for climate change mitigation [string, single item, abstract] ∟ TABLE: Transition plan for climate change mitigation [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E1 Climate change [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Transition plan for climate change mitigation [string, single item, line items] ∟ 🔡 Disclosure of transition plan for climate change mitigation [textBlock, single item, text block] ∟ 🔡 Explanation of how target is compatible with limiting of global warming to one and half degrees Celsius in line with Paris Agreement [textBlock, single item, text block] ∟ 🔡 Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target [textBlock, single item, text block] ∟ 🔡 Explanation of decarbonisation levers identified and key actions planned [textBlock, single item, text block] ∟ 🔡 Disclosure of climate change mitigation and adaptation actions and resources allocated for their implementation [textBlock, single item, text block] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ 🔡 Explanation of potential locked-in GHG emissions from key assets and products and of how locked-in GHG emissions may jeopardise achievement of GHG emission reduction targets and drive transition risk [textBlock, single item, text block] ∟ ✅ Locked-in GHG emissions may jeopardise achievement of GHG emission reduction targets and (or) drive transition risk [boolean, single item] ∟ 🔡 Explanation of any objective or plans (CapEx, CapEx plans, OpEx) for aligning economic activities (revenues, CapEx, OpEx) with criteria established in Commission Delegated Regulation 2021/2139 [textBlock, single item, text block] ∟ 💰 Significant CapEx for coal-related economic activities [monetary, single item] ∟ 💰 Significant CapEx for oil-related economic activities [monetary, single item] ∟ 💰 Significant CapEx for gas-related economic activities [monetary, single item] ∟ ✅ Undertaking is excluded from EU Paris-aligned Benchmarks [boolean, single item] ∟ 🔡 Explanation of how transition plan is embedded in and aligned with overall business strategy and financial planning [textBlock, single item, text block] ∟ ✅ Administrative, management and (or) supervisory bodies have approved transition plan [boolean, single item] ∟ 🔡 Explanation of progress in implementing transition plan [textBlock, single item, text block] ∟ Undertaking does not have transition plan in place (climate change) [string, single item, abstract] ∟ 📅 Date of adoption of transition plan for undertaking not having adopted transition plan yet [date, single item] ∟ E1-2 Policies related to climate change mitigation and adaptation ∟ 🔡 Disclosure of policies adopted to manage material impacts, risks and opportunities related to climate change mitigation and adaptation [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - policies related to climate change mitigation and adaptation [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to climate change mitigation and adaptation [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to climate change mitigation and adaptation [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ E1-3 Actions and resources in relation to climate change policies ∟ 🔡 Disclosure of climate change mitigation and adaptation actions and resources allocated for their implementation [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - actions in relation to climate change policies [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - actions in relation to climate change policies [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - actions in relation to climate change policies [string, single item, line items] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Decarbonisation lever type(s) [enumerationSet, single item] ∟ ⬇️ Adaptation solution type(s) [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ 💭 Achieved GHG emission reductions¹ [ghgEmissions, single item] ∟ 💭 Expected GHG emission reductions¹ [ghgEmissions, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources in relation to climate change policies [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources in relation to climate change policies [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources in relation to climate change policies [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of extent to which ability to implement action depends on availability and allocation of resources [textBlock, single item, text block] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to relevant line items or notes in financial statements¹ [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ 🔡 Explanation of any potential differences between significant OpEx and CapEx disclosed under ESRS E1 and key performance indicators disclosed under Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources in relation to climate change policies - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources in relation to climate change policies - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources in relation to climate change policies - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ E1-4 Targets related to climate change mitigation and adaptation - general ∟ Targets related to climate change mitigation and adaptation - general [string, single item, abstract] ∟ 🔡 Disclosure of climate-related targets [textBlock, single item, text block] ∟ ✅ GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities [boolean, single item] ∟ 🔡 Disclosure of how GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities [textBlock, single item, text block] ∟ Targets related to climate change mitigation and adaptation - GHG emissions reduction targets [string, single item, abstract] ∟ TABLE: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ 🔲 2025 [domain, single item, member] ∟ 🔲 2030 [domain, single item, member] ∟ 🔲 2035 [domain, single item, member] ∟ 🔲 2040 [domain, single item, member] ∟ 🔲 2045 [domain, single item, member] ∟ 🔲 2050 [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets [string, single item, line items] ∟ 💭 Gross greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Targets related to climate change mitigation and adaptation - Scope 3 GHG emissions reduction targets (GHG Protocol) [string, single item, abstract] ∟ TABLE: Targets related to climate change mitigation and adaptation - Scope 3 GHG emissions reduction targets (GHG Protocol) [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ 🔲 2025 [domain, single item, member] ∟ 🔲 2030 [domain, single item, member] ∟ 🔲 2035 [domain, single item, member] ∟ 🔲 2040 [domain, single item, member] ∟ 🔲 2045 [domain, single item, member] ∟ 🔲 2050 [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Scope 3 GHG emissions category (GHG Protocol) [string, dimension, axis] ∟ 🔲 Scope 3 GHG emissions category (GHG Protocol) [domain, single item, member] ∟ 🔲 Category 1 Purchased goods and services [domain, single item, member] ∟ 🔲 Category 1.1 Cloud computing and data centre services [domain, single item, member] ∟ 🔲 Category 2 Capital goods [domain, single item, member] ∟ 🔲 Category 3 Fuel and energy-related activities [domain, single item, member] ∟ 🔲 Category 4 Upstream transportation and distribution [domain, single item, member] ∟ 🔲 Category 5 Waste generated in operations [domain, single item, member] ∟ 🔲 Category 6 Business travel [domain, single item, member] ∟ 🔲 Category 7 Employee commuting [domain, single item, member] ∟ 🔲 Category 8 Upstream leased assets [domain, single item, member] ∟ 🔲 Category 9 Downstream transportation and distribution [domain, single item, member] ∟ 🔲 Category 10 Processing of sold products [domain, single item, member] ∟ 🔲 Category 11 Use of sold products [domain, single item, member] ∟ 🔲 Category 12 End-of-life treatment of sold products [domain, single item, member] ∟ 🔲 Category 13 Downstream leased assets [domain, single item, member] ∟ 🔲 Category 14 Franchises [domain, single item, member] ∟ 🔲 Category 15 Investments [domain, single item, member] ∟ LINE ITEMS: Targets related to climate change mitigation and adaptation - Scope 3 GHG emissions reduction targets (GHG Protocol) [string, single item, line items] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Targets related to climate change mitigation and adaptation - Scope 3 GHG emissions reduction targets (ISO 14064-1) [string, single item, abstract] ∟ TABLE: Targets related to climate change mitigation and adaptation - Scope 3 GHG emissions reduction targets (ISO 14064-1) [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ 🔲 2025 [domain, single item, member] ∟ 🔲 2030 [domain, single item, member] ∟ 🔲 2035 [domain, single item, member] ∟ 🔲 2040 [domain, single item, member] ∟ 🔲 2045 [domain, single item, member] ∟ 🔲 2050 [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Scope 3 GHG emissions category (ISO 14064-1) [string, dimension, axis] ∟ 🔲 Scope 3 GHG emissions category (ISO 14064-1) [domain, single item, member] ∟ 🔲 Category 2 Indirect GHG emissions from imported energy [domain, single item, member] ∟ 🔲 Category 3 Indirect GHG emissions from transportation [domain, single item, member] ∟ 🔲 Category 4 Indirect GHG emissions from products used by organization [domain, single item, member] ∟ 🔲 Category 4.1 Indirect GHG emissions from goods purchased by organization [domain, single item, member] ∟ 🔲 Category 4.2 Indirect GHG emissions from services used by organization [domain, single item, member] ∟ 🔲 Category 5 Indirect GHG emissions associated with use of products from organization [domain, single item, member] ∟ 🔲 Category 6 Indirect GHG emissions from other sources [domain, single item, member] ∟ LINE ITEMS: Targets related to climate change mitigation and adaptation - Scope 3 GHG emissions reduction targets (ISO 14064-1) [string, single item, line items] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers [string, single item, abstract] ∟ TABLE: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ 🔲 2025 [domain, single item, member] ∟ 🔲 2030 [domain, single item, member] ∟ 🔲 2035 [domain, single item, member] ∟ 🔲 2040 [domain, single item, member] ∟ 🔲 2045 [domain, single item, member] ∟ 🔲 2050 [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: GHG category [string, dimension, axis] ∟ 🔲 GHG category [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Nitrogen trifluoride (NF3) [domain, single item, member] ∟ 🔲 Other GHG category [domain, single item, member] ∟ AXIS: Decarbonisation lever [string, dimension, axis] ∟ 🔲 Decarbonisation lever [domain, single item, member] ∟ 🔲 Energy efficiency and consumption reduction [domain, single item, member] ∟ 🔲 Material efficiency and consumption reduction [domain, single item, member] ∟ 🔲 Fuel switching [domain, single item, member] ∟ 🔲 Electrification [domain, single item, member] ∟ 🔲 Use of renewable energy [domain, single item, member] ∟ 🔲 Phase out, substitution or modification of product [domain, single item, member] ∟ 🔲 Phase out, substitution or modification of process [domain, single item, member] ∟ 🔲 Other decarbonisation levers [domain, single item, member] ∟ LINE ITEMS: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers [string, single item, line items] ∟ Total greenhouse gas emissions [string, single item, abstract] ∟ 💭 Absolute value of total Greenhouse gas emissions reduction¹ [ghgEmissions, single item] ∟ % Percentage of target related to total Greenhouse gas emissions [percent, single item] ∟ % Percentage of total Greenhouse gas emissions reduction (as of emissions of base year) [percent, single item] ∟ % Percentage of target related to total Greenhouse gas emissions (as of emissions of base year) [percent, single item] ∟ % Percentage of Scope 1 Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction [percent, single item] ∟ % Percentage of Scope 2 location-based Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction [percent, single item] ∟ % Percentage of Scope 2 market-based Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction [percent, single item] ∟ % Percentage of Scope 3 Greenhouse gas emissions reduction in total Greenhouse gas emissions reduction [percent, single item] ∟ Scope 1 greenhouse gas emissions [string, single item, abstract] ∟ 💭 Absolute value of Scope 1 Greenhouse gas emissions reduction¹ [ghgEmissions, single item] ∟ % Percentage of target related to Scope 1 Greenhouse gas emissions [percent, single item] ∟ % Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year) [percent, single item] ∟ % Percentage of target related to Scope 1 Greenhouse gas emissions (as of emissions of base year) [percent, single item] ∟ Location-based Scope 2 greenhouse gas emissions [string, single item, abstract] ∟ 💭 Absolute value of location-based Scope 2 Greenhouse gas emissions reduction¹ [ghgEmissions, single item] ∟ % Percentage of target related to location-based Scope 2 Greenhouse gas emissions [percent, single item] ∟ % Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year) [percent, single item] ∟ % Percentage of target related to location-based Scope 2 Greenhouse gas emissions (as of emissions of base year) [percent, single item] ∟ Market-based Scope 2 greenhouse gas emissions [string, single item, abstract] ∟ 💭 Absolute value of market-based Scope 2 Greenhouse gas emissions reduction¹ [ghgEmissions, single item] ∟ % Percentage of target related to market-based Scope 2 Greenhouse gas emissions [percent, single item] ∟ % Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year) [percent, single item] ∟ % Percentage of target related to market-based Scope 2 Greenhouse gas emissions (as of emissions of base year) [percent, single item] ∟ Scope 3 greenhouse gas emissions [string, single item, abstract] ∟ 💭 Absolute value of Scope 3 Greenhouse gas emissions reduction¹ [ghgEmissions, single item] ∟ % Percentage of target related to Scope 3 Greenhouse gas emissions [percent, single item] ∟ % Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year) [percent, single item] ∟ % Percentage of target related to Scope 3 Greenhouse gas emissions (as of emissions of base year) [percent, single item] ∟ Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers - intensity value per unit of physical activity or economic output (denominator) typed axis [string, single item, abstract] ∟ TABLE: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers - intensity value per unit of physical activity or economic output (denominator) typed axis [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ 🔲 2025 [domain, single item, member] ∟ 🔲 2030 [domain, single item, member] ∟ 🔲 2035 [domain, single item, member] ∟ 🔲 2040 [domain, single item, member] ∟ 🔲 2045 [domain, single item, member] ∟ 🔲 2050 [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: GHG category [string, dimension, axis] ∟ 🔲 GHG category [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Nitrogen trifluoride (NF3) [domain, single item, member] ∟ 🔲 Other GHG category [domain, single item, member] ∟ TYPED AXIS: Type of intensity value denominator [string, dimension, typed axis] ∟ AXIS: Decarbonisation lever [string, dimension, axis] ∟ 🔲 Decarbonisation lever [domain, single item, member] ∟ 🔲 Energy efficiency and consumption reduction [domain, single item, member] ∟ 🔲 Material efficiency and consumption reduction [domain, single item, member] ∟ 🔲 Fuel switching [domain, single item, member] ∟ 🔲 Electrification [domain, single item, member] ∟ 🔲 Use of renewable energy [domain, single item, member] ∟ 🔲 Phase out, substitution or modification of product [domain, single item, member] ∟ 🔲 Phase out, substitution or modification of process [domain, single item, member] ∟ 🔲 Other decarbonisation levers [domain, single item, member] ∟ LINE ITEMS: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers - intensity value per unit of physical activity or economic output (denominator) typed axis [string, single item, line items] ∟ Total greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of total Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to total Greenhouse gas emissions (intensity value) [percent, single item] ∟ Scope 1 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of Scope 1 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to Scope 1 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Location-based Scope 2 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of location-based Scope 2 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to location-based Scope 2 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Market-based Scope 2 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of market-based Scope 2 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to market-based Scope 2 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Scope 3 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of Scope 3 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to Scope 3 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers - intensity value per unit of physical activity or economic output [string, single item, abstract] ∟ (no label) [string, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ 🔲 2025 [domain, single item, member] ∟ 🔲 2030 [domain, single item, member] ∟ 🔲 2035 [domain, single item, member] ∟ 🔲 2040 [domain, single item, member] ∟ 🔲 2045 [domain, single item, member] ∟ 🔲 2050 [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: GHG category [string, dimension, axis] ∟ 🔲 GHG category [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Nitrogen trifluoride (NF3) [domain, single item, member] ∟ 🔲 Other GHG category [domain, single item, member] ∟ AXIS: Decarbonisation lever [string, dimension, axis] ∟ 🔲 Decarbonisation lever [domain, single item, member] ∟ 🔲 Energy efficiency and consumption reduction [domain, single item, member] ∟ 🔲 Material efficiency and consumption reduction [domain, single item, member] ∟ 🔲 Fuel switching [domain, single item, member] ∟ 🔲 Electrification [domain, single item, member] ∟ 🔲 Use of renewable energy [domain, single item, member] ∟ 🔲 Phase out, substitution or modification of product [domain, single item, member] ∟ 🔲 Phase out, substitution or modification of process [domain, single item, member] ∟ 🔲 Other decarbonisation levers [domain, single item, member] ∟ LINE ITEMS: Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers - intensity value per unit of physical activity or economic output [string, single item, line items] ∟ Total greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of total Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to total Greenhouse gas emissions (intensity value) [percent, single item] ∟ Scope 1 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of Scope 1 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to Scope 1 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Location-based Scope 2 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of location-based Scope 2 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to location-based Scope 2 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Market-based Scope 2 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of market-based Scope 2 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to market-based Scope 2 Greenhouse gas emissions (intensity value) [percent, single item] ∟ Scope 3 greenhouse gas emissions - intensity value [string, single item, abstract] ∟ 1️⃣ Intensity value of Scope 3 Greenhouse gas emissions reduction¹ [decimal, single item] ∟ % Percentage of target related to Scope 3 Greenhouse gas emissions (intensity value) [percent, single item] ∟ E1-4.1 Targets related to climate change mitigation and adaptation - Minimum Disclosure Requirement ∟ Targets related to climate change mitigation and adaptation - Minimum Disclosure Requirement [string, single item, abstract] ∟ 🔡 Disclosure of climate-related targets [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - targets related to climate change mitigation and adaptation [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to climate change mitigation and adaptation [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to climate change mitigation and adaptation [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🔡 Description of how it has been ensured that baseline value is representative in terms of activities covered and influences from external factors [textBlock, single item, text block] ∟ 🔡 Description of how new baseline value affects new target, its achievement and presentation of progress over time [textBlock, single item, text block] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🔡 Disclosure of past progress made in meeting target before current base year [textBlock, single item, text block] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Target related to environmental matters is based on conclusive scientific evidence [boolean, single item] ∟ ✅ Target is derived using sectoral decarbonisation pathway [boolean, single item] ∟ 🔡 Disclosure of framework and methodology that has been used to determine GHG emission reduction target, underlying climate and policy scenarios for target, how future developments have been considered and how these will potentially impact GHG emissions and emissions reductions [textBlock, single item, text block] ∟ 🔡 Explanation of how target is compatible with limiting of global warming to one and half degrees Celsius in line with Paris Agreement [textBlock, single item, text block] ∟ ✅ GHG emission reduction target is science based and compatible with limiting global warming to one and half degrees Celsius [boolean, single item] ∟ ✅ Target has been externally assured [boolean, single item] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ 🔡 Explanation of how consistency of GHG emission reduction target with GHG inventory boundaries has been ensured [textBlock, single item, text block] ∟ ⬇️ Greenhouse gas(es) covered by emission reduction target [enumerationSet, single item] ∟ 🔡 Description of expected decarbonisation levers and their overall quantitative contributions to achieve GHG emission reduction target [textBlock, single item, text block] ∟ ✅ New technologies are planned to be adopted to achieve GHG emission reduction target [boolean, single item] ∟ ✅ Diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers [boolean, single item] ∟ 🔡 Disclosure of how diverse range of climate scenarios have been considered to detect relevant environmental, societal, technology, market and policy-related developments and determine decarbonisation levers [textBlock, single item, text block] ∟ E1-5 Energy consumption and mix - general ∟ Disclosure of energy consumption and mix - general [string, single item, abstract] ∟ 🔡 Disclosure of energy consumption and mix [textBlock, single item, text block] ∟ Disclosure of energy consumption and mix [string, single item, abstract] ∟ TABLE: Disclosure of energy consumption and mix [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Disclosure of energy consumption and mix [string, single item, line items] ∟ 🔋 Energy consumption related to own operations¹ [energy, single item] ∟ 🔋 Energy consumption from fossil sources¹ [energy, single item] ∟ 🔋 Fuel consumption from coal and coal products¹ [energy, single item] ∟ 🔋 Fuel consumption from crude oil and petroleum products¹ [energy, single item] ∟ 🔋 Fuel consumption from natural gas¹ [energy, single item] ∟ 🔋 Fuel consumption from other fossil sources¹ [energy, single item] ∟ 🔋 Consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources¹ [energy, single item] ∟ % Percentage of fossil sources in total energy consumption [percent, single item] ∟ 🔋 Energy consumption from nuclear sources¹ [energy, single item] ∟ % Percentage of energy consumption from nuclear sources in total energy consumption [percent, single item] ∟ 🔋 Energy consumption from renewable sources¹ [energy, single item] ∟ 🔋 Fuel consumption from renewable sources¹ [energy, single item] ∟ 🔋 Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources¹ [energy, single item] ∟ 🔋 Consumption of self-generated non-fuel renewable energy¹ [energy, single item] ∟ % Percentage of renewable sources in total energy consumption [percent, single item] ∟ 🔋 Non-renewable energy production¹ [energy, single item] ∟ 🔋 Renewable energy production¹ [energy, single item] ∟ 🔋💰 Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue)¹ [energyPerMonetary, single item] ∟ ⬇️ High climate impact sector(s) used to determine energy intensity [enumerationSet, single item] ∟ 🔡 Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors [textBlock, single item, text block] ∟ 💰 Revenue [monetary, single item] ∟ 💰 Revenue from activities in high climate impact sectors [monetary, single item] ∟ 💰 Revenue from activities other than in high climate impact sectors [monetary, single item] ∟ E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions - general ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - general [string, single item, abstract] ∟ 🔡 Disclosure of GHG emissions [textBlock, single item, text block] ∟ Gross Scopes 1 and 2 - financial and operational control [string, single item, abstract] ∟ TABLE: Gross Scopes 1 and 2 - financial and operational control [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Financial and operational control [string, dimension, axis] ∟ 🔲 Financial and operational control [domain, single item, member] ∟ 🔲 Consolidated accounting group (financial control) [domain, single item, member] ∟ 🔲 Other investees excluded from consolidated accounting group, including contractual arrangements (operational control) [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1 and 2 - financial and operational control [string, single item, line items] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Scope 1 greenhouse gas emissions from regulated emission trading schemes [percent, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope [string, single item, line items] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Scope 1 greenhouse gas emissions from regulated emission trading schemes [percent, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Gross Scope 3 greenhouse gas emissions calculated using primary data obtained from suppliers or other value chain partners [percent, single item] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope - additional breakdowns [string, single item, abstract] ∟ TABLE: GHG emissions per scope - additional breakdowns [string, table, table] ∟ AXIS: GHG category [string, dimension, axis] ∟ 🔲 GHG category [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Nitrogen trifluoride (NF3) [domain, single item, member] ∟ 🔲 Other GHG category [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: NACE economic activities [string, dimension, axis] ∟ 🔲 All Economic Activities (NACE) / NA [domain, single item, member] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Source type [string, dimension, axis] ∟ 🔲 Source type [domain, single item, member] ∟ 🔲 Stationary combustion [domain, single item, member] ∟ 🔲 Mobile combustion [domain, single item, member] ∟ 🔲 Process emissions [domain, single item, member] ∟ 🔲 Fugitive emissions [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope - additional breakdowns [string, single item, line items] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Scope 1 greenhouse gas emissions from regulated emission trading schemes [percent, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Gross Scope 3 greenhouse gas emissions calculated using primary data obtained from suppliers or other value chain partners [percent, single item] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope - additional breakdowns typed axis [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope typed axis [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: GHG category [string, dimension, axis] ∟ 🔲 GHG category [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Nitrogen trifluoride (NF3) [domain, single item, member] ∟ 🔲 Other GHG category [domain, single item, member] ∟ AXIS: NACE economic activities [string, dimension, axis] ∟ 🔲 All Economic Activities (NACE) / NA [domain, single item, member] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ TYPED AXIS: Operating segment [string, dimension, typed axis] ∟ AXIS: Source type [string, dimension, axis] ∟ 🔲 Source type [domain, single item, member] ∟ 🔲 Stationary combustion [domain, single item, member] ∟ 🔲 Mobile combustion [domain, single item, member] ∟ 🔲 Process emissions [domain, single item, member] ∟ 🔲 Fugitive emissions [domain, single item, member] ∟ TYPED AXIS: Name of subsidiary [string, dimension, typed axis] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - GHG emissions per scope typed axis [string, single item, line items] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Scope 1 greenhouse gas emissions from regulated emission trading schemes [percent, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ % Percentage of Gross Scope 3 greenhouse gas emissions calculated using primary data obtained from suppliers or other value chain partners [percent, single item] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [string, table, table] ∟ AXIS: Scope 3 GHG emissions category (GHG Protocol) [string, dimension, axis] ∟ 🔲 Scope 3 GHG emissions category (GHG Protocol) [domain, single item, member] ∟ 🔲 Category 1 Purchased goods and services [domain, single item, member] ∟ 🔲 Category 1.1 Cloud computing and data centre services [domain, single item, member] ∟ 🔲 Category 2 Capital goods [domain, single item, member] ∟ 🔲 Category 3 Fuel and energy-related activities [domain, single item, member] ∟ 🔲 Category 4 Upstream transportation and distribution [domain, single item, member] ∟ 🔲 Category 5 Waste generated in operations [domain, single item, member] ∟ 🔲 Category 6 Business travel [domain, single item, member] ∟ 🔲 Category 7 Employee commuting [domain, single item, member] ∟ 🔲 Category 8 Upstream leased assets [domain, single item, member] ∟ 🔲 Category 9 Downstream transportation and distribution [domain, single item, member] ∟ 🔲 Category 10 Processing of sold products [domain, single item, member] ∟ 🔲 Category 11 Use of sold products [domain, single item, member] ∟ 🔲 Category 12 End-of-life treatment of sold products [domain, single item, member] ∟ 🔲 Category 13 Downstream leased assets [domain, single item, member] ∟ 🔲 Category 14 Franchises [domain, single item, member] ∟ 🔲 Category 15 Investments [domain, single item, member] ∟ 🔲 Other Scope 3 greenhouse gas emissions category [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (GHG Protocol) [string, single item, line items] ∟ 🔡 Disclosure of reporting boundaries considered and calculation methods for estimating Scope 3 GHG emissions category and, if relevant, calculation tools applied [textBlock, single item, text block] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (ISO 14064-1) [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (ISO 14064-1) [string, table, table] ∟ AXIS: Scope 3 GHG emissions category (ISO 14064-1) [string, dimension, axis] ∟ 🔲 Scope 3 GHG emissions category (ISO 14064-1) [domain, single item, member] ∟ 🔲 Category 2 Indirect GHG emissions from imported energy [domain, single item, member] ∟ 🔲 Category 3 Indirect GHG emissions from transportation [domain, single item, member] ∟ 🔲 Category 4 Indirect GHG emissions from products used by organization [domain, single item, member] ∟ 🔲 Category 4.1 Indirect GHG emissions from goods purchased by organization [domain, single item, member] ∟ 🔲 Category 4.2 Indirect GHG emissions from services used by organization [domain, single item, member] ∟ 🔲 Category 5 Indirect GHG emissions associated with use of products from organization [domain, single item, member] ∟ 🔲 Category 6 Indirect GHG emissions from other sources [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - Scope 3 GHG emissions (ISO 14064-1) [string, single item, line items] ∟ 🔡 Disclosure of reporting boundaries considered and calculation methods for estimating Scope 3 GHG emissions category and, if relevant, calculation tools applied [textBlock, single item, text block] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - Total GHG emissions [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions [string, single item, line items] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions typed axis [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - Total GHG emissions typed axis [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ TYPED AXIS: Operating segment [string, dimension, typed axis] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions typed axis [string, single item, line items] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions - value chain [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions - value chain [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Value chain [string, dimension, axis] ∟ 🔲 Value chain [domain, single item, member] ∟ 🔲 Upstream value chain [domain, single item, member] ∟ 🔲 Own operations [domain, single item, member] ∟ 🔲 Transport [domain, single item, member] ∟ 🔲 Downstream value chain [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - total GHG emissions - value chain [string, single item, line items] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 🔡 Disclosure of significant changes in definition of what constitutes reporting undertaking and its upstream and downstream value chain and explanation of their effect on year-to-year comparability of reported GHG emissions [textBlock, single item, text block] ∟ 🔡 Disclosure of effects of significant events and changes in circumstances relevant to GHG emissions that occur between reporting dates of entities in value chain and date of undertaking's general purpose financial statements [textBlock, single item, text block] ∟ 🔡 Disclosure of methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions [textBlock, single item, text block] ∟ 🔡 Disclosure of reconciliation to financial statements of net revenue used for calculation of GHG emissions intensity [textBlock, single item, text block] ∟ ⬇️ List of Scope 3 GHG emissions categories included in inventory (GHG Protocol) [enumerationSet, single item] ∟ ⬇️ List of Scope 3 GHG emissions categories excluded from inventory (GHG Protocol) [enumerationSet, single item] ∟ ⬇️ List of Scope 3 GHG emissions categories included in inventory (ISO 14064-1) [enumerationSet, single item] ∟ ⬇️ List of Scope 3 GHG emissions categories excluded from inventory (ISO 14064-1) [enumerationSet, single item] ∟ 🔡 Disclosure of why Scope 3 GHG emissions categories have been excluded from inventory [textBlock, single item, text block] ∟ 🔡 Disclosure of types of contractual instruments, Scope 2 GHG emissions [textBlock, single item, text block] ∟ 🔡 Disclosure of types of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation or for unbundled energy attribute claims [textBlock, single item, text block] ∟ 🔡 Disclosure of extent to which Scope 3 GHG emissions are measured using inputs from specific activities within upstream and downstream value chain [textBlock, single item, text block] ∟ E1-6.1 Gross Scopes 1, 2, 3 and Total GHG emissions - other numerical disclosures - general ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - other numerical disclosures - general [string, single item, abstract] ∟ 🔡 Disclosure of GHG emissions [textBlock, single item, text block] ∟ Gross Scopes 1, 2, 3 and Total GHG emissions - other numerical disclosures [string, single item, abstract] ∟ TABLE: Gross Scopes 1, 2, 3 and Total GHG emissions - other numerical disclosures [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ LINE ITEMS: Gross Scopes 1, 2, 3 and Total GHG emissions - other numerical disclosures [string, single item, line items] ∟ 💰 Revenue [monetary, single item] ∟ 💰 Net revenue used to calculate GHG intensity [monetary, single item] ∟ 💰 Net revenue other than used to calculate GHG intensity [monetary, single item] ∟ 💭 GHG emissions intensity, location-based (total GHG emissions per net revenue)¹ [ghgEmissionsPerMonetary, single item] ∟ 💭 GHG emissions intensity, market-based (total GHG emissions per net revenue)¹ [ghgEmissionsPerMonetary, single item] ∟ 💭 Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 1 GHG emissions¹ [ghgEmissions, single item] ∟ 💭 Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions¹ [ghgEmissions, single item] ∟ 💭 Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in upstream and downstream value chain not included in Scope 3 GHG emissions¹ [ghgEmissions, single item] ∟ % Percentage of contractual instruments, Scope 2 GHG emissions [percent, single item] ∟ % Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments [percent, single item] ∟ % Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions [percent, single item] ∟ % Percentage of contractual instruments used for sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions [percent, single item] ∟ % Percentage of Gross Scope 3 greenhouse gas emissions calculated using primary data obtained from suppliers or other value chain partners [percent, single item] ∟ E1-7 GHG removals and GHG mitigation projects financed through carbon credits - general ∟ GHG removals and GHG mitigation projects financed through carbon credits - general [string, single item, abstract] ∟ 🔡 Disclosure of GHG removals and GHG mitigation projects financed through carbon credits [textBlock, single item, text block] ∟ GHG removals and GHG mitigation projects financed through carbon credits [string, single item, abstract] ∟ TABLE: GHG removals and GHG mitigation projects financed through carbon credits [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: GHG removals and GHG mitigation projects financed through carbon credits [string, single item, line items] ∟ GHG removals and storage resulting from projects developed in own operations or contributed to in upstream and downstream value chain [string, single item, abstract] ∟ 🔡 Disclosure of calculation assumptions, methodologies and frameworks applied (GHG removals and storage) [textBlock, single item, text block] ∟ GHG emission reductions or removals from climate change mitigation projects outside value chain financed or to be financed through any purchase of carbon credits [string, single item, abstract] ∟ 💭 Amount of carbon credits outside value chain that are verified against recognised quality standards and cancelled¹ [ghgEmissions, single item] ∟ % Percentage of carbon credits cancelled from reduction projects [percent, single item] ∟ % Percentage of carbon credits cancelled from removal projects [percent, single item] ∟ ⬇️ Type(s) of carbon credits from removal projects [enumerationSet, single item] ∟ % Percentage of carbon credits cancelled from projects in European Union [percent, single item] ∟ % Percentage of carbon credits cancelled that qualifies as corresponding adjustment [percent, single item] ∟ 💭 Amount of carbon credits outside value chain planned to be cancelled in future¹ [ghgEmissions, single item] ∟ 📅 Date when carbon credits outside value chain are planned to be cancelled [date, single item] ∟ ✅ Carbon credits outside value chain planned to be cancelled in future are based on existing contractual agreements [boolean, single item] ∟ ✅ Carbon credits are used separately from GHG emissions and (or) GHG emission reduction targets [boolean, single item] ∟ 🔡 Disclosure of extent of use and quality criteria used for carbon credits [textBlock, single item, text block] ∟ ✅ Net-zero target is disclosed in addition to gross GHG emission reduction targets [boolean, single item] ∟ 🔡 Explanation of scope, methodologies and frameworks applied and how residual GHG emissions are intended to be neutralised [textBlock, single item, text block] ∟ ✅ Public claims of GHG neutrality that involve use of carbon credits have been made [boolean, single item] ∟ ✅ Public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets [boolean, single item] ∟ ✅ Claims of GHG neutrality and (or) reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target [boolean, single item] ∟ 🔡 Explanation of how public claims of GHG neutrality that involve use of carbon credits are accompanied by GHG emission reduction targets and how claims of GHG neutrality and (or) reliance on carbon credits neither impede nor reduce achievement of GHG emission reduction targets or net zero target [textBlock, single item, text block] ∟ 🔡 Explanation of credibility and integrity of carbon credits used [textBlock, single item, text block] ∟ GHG removals and storage activity [string, single item, abstract] ∟ TABLE: GHG removals and storage activity [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Name of removal and storage activity [string, dimension, typed axis] ∟ AXIS: Undertaking scope [string, dimension, axis] ∟ 🔲 Undertaking scope [domain, single item, member] ∟ 🔲 Value chain [domain, single item, member] ∟ 🔲 Upstream value chain [domain, single item, member] ∟ 🔲 Downstream value chain [domain, single item, member] ∟ 🔲 Own operations [domain, single item, member] ∟ LINE ITEMS: GHG removals and storage activity [string, single item, line items] ∟ 🔤 Name of removal and storage activity [string, single item] ∟ 💭 GHG removals and storage¹ [ghgEmissions, single item] ∟ 💭 GHG emissions associated with removal activity¹ [ghgEmissions, single item] ∟ 💭 Reversals¹ [ghgEmissions, single item] ∟ 🔡 Description of GHGs concerned for removal and storage activity, technological details about GHG removal, type of storage and transport of removed GHGs, whether activity qualifies as nature-based solution and how risk of non-permanence is managed [textBlock, single item, text block] ∟ ⬇️ Type of GHGs concerned for removal and storage activity [enumerationSet, single item] ∟ ⬇️ Type(s) of removal and storage [enumerationSet, single item] ∟ Percentage of carbon credits cancelled for recognised quality standard [string, single item, abstract] ∟ TABLE: Percentage of carbon credits cancelled for recognised quality standard [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Name of recognised quality standard [string, dimension, typed axis] ∟ LINE ITEMS: Percentage of carbon credits cancelled for recognised quality standard [string, single item, line items] ∟ % Percentage of carbon credits cancelled for recognised quality standard [percent, single item] ∟ E1-8 Internal carbon pricing ∟ 🔡 Disclosure of whether internal carbon pricing schemes are applied, and if so, how these support decision making and incentivise implementation of climate-related policies and targets [textBlock, single item, text block] ∟ ✅ Internal carbon pricing schemes are applied [boolean, single item] ∟ ⬇️ Type(s) of internal carbon pricing scheme [enumerationSet, single item] ∟ Application of carbon pricing schemes [string, single item, abstract] ∟ TABLE: Application of carbon pricing schemes [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Type of internal carbon pricing scheme [string, dimension, axis] ∟ 🔲 Type of internal carbon pricing scheme [domain, single item, member] ∟ 🔲 CapEx shadow price [domain, single item, member] ∟ 🔲 Research and development investment shadow price [domain, single item, member] ∟ 🔲 Internal carbon fee or fund [domain, single item, member] ∟ 🔲 Carbon prices for impairment testing [domain, single item, member] ∟ 🔲 Other internal carbon pricing scheme type [domain, single item, member] ∟ LINE ITEMS: Application of carbon pricing schemes [string, single item, line items] ∟ ✅ Carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements [boolean, single item] ∟ 🔡 Disclosure of how carbon price used in internal carbon pricing scheme is consistent with carbon price used in financial statements [textBlock, single item, text block] ∟ 🔡 Description of specific scope of application of carbon pricing scheme [textBlock, single item, text block] ∟ 💰 Carbon price applied for each metric tonne of greenhouse gas emission [monetary, single item] ∟ 🔡 Description of critical assumptions made to determine carbon price applied [textBlock, single item, text block] ∟ % Percentage of approximate gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme [percent, single item] ∟ % Percentage of approximate gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme [percent, single item] ∟ % Percentage of approximate gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme [percent, single item] ∟ Emissions covered by carbon pricing schemes [string, single item, abstract] ∟ TABLE: Emissions covered by carbon pricing schemes [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Type of internal carbon pricing scheme [string, dimension, axis] ∟ 🔲 Type of internal carbon pricing scheme [domain, single item, member] ∟ 🔲 CapEx shadow price [domain, single item, member] ∟ 🔲 Research and development investment shadow price [domain, single item, member] ∟ 🔲 Internal carbon fee or fund [domain, single item, member] ∟ 🔲 Carbon prices for impairment testing [domain, single item, member] ∟ 🔲 Other internal carbon pricing scheme type [domain, single item, member] ∟ AXIS: GHG emissions covered by internal carbon pricing scheme [string, dimension, axis] ∟ 🔲 GHG emissions covered by internal carbon pricing scheme [domain, single item, member] ∟ 🔲 Approximate value of GHG emissions covered by internal carbon pricing scheme [domain, single item, member] ∟ LINE ITEMS: Emissions covered by carbon pricing schemes [string, single item, line items] ∟ 💭 Gross Scope 1 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross location-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross market-based Scope 2 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Gross Scope 3 greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Location-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ 💭 Market-based greenhouse gas emissions¹ [ghgEmissions, single item] ∟ E1-9 Anticipated financial effects from material physical risks - general ∟ Anticipated financial effects from material physical risks - general [string, single item, abstract] ∟ 🔡 Disclosure of anticipated financial effects from material physical risks, material transition risks and potential to benefit from material climate-related opportunities [textBlock, single item, text block] ∟ Anticipated financial effects from material physical risks [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material physical risks [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material physical risks [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects from material physical risks [textBlock, single item, text block] ∟ % Percentage of assets at material physical risk addressed by climate change adaptation actions [percent, single item] ∟ 🔡 Disclosure of location of significant assets at material physical risk [textBlock, single item, text block] ∟ ⬇️ NUTS code(s) for location of significant assets at material physical risk [enumerationSet, single item] ∟ 🔡 Disclosure of reconciliations with financial statements of significant amounts of assets and net revenue at material physical risk [textBlock, single item, text block] ∟ 💰 Revenue [monetary, single item] ∟ 💰 Net revenue at material physical risk [monetary, single item] ∟ 💰 Adjusting items to net revenue at material physical risk, in reconciliation with financial statement¹ [monetary, single item] ∟ 💰 Assets [monetary, single item] ∟ 💰 Carrying amount of assets at material physical risk [monetary, single item] ∟ 💰 Adjusting items to assets at material physical risk, in reconciliation with financial statement¹ [monetary, single item] ∟ ✅ Anticipated financial effects for assets and (or) business activities at material physical risk have been assessed [boolean, single item] ∟ 🔡 Disclosure of how anticipated financial effects for assets and (or) business activities at material physical risk have been assessed [textBlock, single item, text block] ∟ ✅ Assessment of assets and (or) business activities considered to be at material physical risk either relies on or is part of process to determine material physical risk or to determine climate scenarios [boolean, single item] ∟ 🔡 Disclosure of how assessment of assets and (or) business activities considered to be at material physical risk either relies on or is part of process to determine material physical risk or to determine climate scenarios [textBlock, single item, text block] ∟ E1-9.1 Anticipated financial effects from material transition risks and potential climate-related opportunities - general ∟ Anticipated financial effects from material transition risks and potential climate-related opportunities - general [string, single item, abstract] ∟ 🔡 Disclosure of anticipated financial effects from material physical risks, material transition risks and potential to benefit from material climate-related opportunities [textBlock, single item, text block] ∟ Anticipated financial effects from material transition risks and potential climate-related opportunities [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material transition risks and potential climate-related opportunities [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material transition risks and potential climate-related opportunities [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects from material transition risks [textBlock, single item, text block] ∟ % Percentage of assets at material transition risk addressed by climate change mitigation actions [percent, single item] ∟ 💰 Carrying amount of real estate assets for which energy consumption is based on internal estimates [monetary, single item] ∟ 🔡 Disclosure of reconciliations with financial statements of significant amounts of assets, liabilities and net revenue at material transition risk [textBlock, single item, text block] ∟ 💰 Revenue [monetary, single item] ∟ 💰 Net revenue at material transition risk [monetary, single item] ∟ 💰 Adjusting items to net revenue at material transition risk, in reconciliation with financial statement¹ [monetary, single item] ∟ 💰 Assets [monetary, single item] ∟ 💰 Carrying amount of assets at material transition risk [monetary, single item] ∟ 💰 Adjusting items to assets at material transition risk, in reconciliation with financial statement¹ [monetary, single item] ∟ 💰 Liabilities [monetary, single item] ∟ 💰 Carrying amount of liabilities at material transition risk [monetary, single item] ∟ 💰 Adjusting items to liabilities at material transition risk, in reconciliation with financial statement¹ [monetary, single item] ∟ ✅ Potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed [boolean, single item] ∟ 🔡 Disclosure of how potential effects on future financial performance and position for assets and business activities at material transition risk have been assessed [textBlock, single item, text block] ∟ ✅ Assessment of assets and (or) business activities considered to be at material transition risk either relies on or is part of process to determine material transition risks or to determine scenarios [boolean, single item] ∟ 🔡 Disclosure of how assessment of assets and (or) business activities considered to be at material transition risk either relies on or is part of process to determine material transition risks or to determine scenarios [textBlock, single item, text block] ∟ 1️⃣ Number of Scope 1 GHG emission allowances within regulated emission trading schemes [integer, single item] ∟ 1️⃣ Number of emission allowances stored (from previous allowances) at beginning of reporting period [integer, single item] ∟ 💰 Monetised gross Scope 1 and 2 GHG emissions [monetary, single item] ∟ 💰 Monetised total GHG emissions [monetary, single item] ∟ 🔡 Disclosure of potential to benefit from material climate-related opportunities [textBlock, single item, text block] ∟ 💰 Expected cost savings from climate change mitigation actions [monetary, single item] ∟ 💰 Expected cost savings from climate change adaptation actions [monetary, single item] ∟ 💰 Potential market size of low-carbon products and services or adaptation solutions to which undertaking has or may have access [monetary, single item] ∟ 💰 Increase (decrease) in net revenue from low-carbon products and services or adaptation solutions to which undertaking has or may have access¹ [monetary, single item] ∟ E1-9.2 Anticipated financial effects from material physical and transition risks ∟ Anticipated financial effects from material physical and transition risks [string, single item, abstract] ∟ 🔡 Disclosure of anticipated financial effects from material physical risks, material transition risks and potential to benefit from material climate-related opportunities [textBlock, single item, text block] ∟ Anticipated financial effects from material physical and transition risks - detailed [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material physical and transition risks - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material physical and transition risks - detailed [string, single item, line items] ∟ 💰 Assets at material physical risk before considering climate change adaptation actions [monetary, single item] ∟ 💰 Assets at acute material physical risk before considering climate change adaptation actions [monetary, single item] ∟ 💰 Assets at chronic material physical risk before considering climate change adaptation actions [monetary, single item] ∟ % Percentage of assets at material physical risk before considering climate change adaptation actions [percent, single item] ∟ 💰 Revenue from business activities at material physical risk [monetary, single item] ∟ % Percentage of net revenue from business activities at material physical risk [percent, single item] ∟ 💰 Assets at material transition risk before considering climate mitigation actions [monetary, single item] ∟ 💰 Estimated amount of potentially stranded assets [monetary, single item] ∟ % Percentage of assets at material transition risk before considering climate mitigation actions [percent, single item] ∟ % Percentage of estimated share of potentially stranded assets of total assets at material transition risk [percent, single item] ∟ 💰 Liabilities from material transition risks that may have to be recognised in financial statements [monetary, single item] ∟ 💰 Potential future liabilities, based on existing contractual agreements, associated with carbon credits planned to be cancelled in near future [monetary, single item] ∟ 💰 Revenue from business activities at material transition risk [monetary, single item] ∟ 💰 Revenue from customers operating in coal-related activities [monetary, single item] ∟ 💰 Revenue from customers operating in oil-related activities [monetary, single item] ∟ 💰 Revenue from customers operating in gas-related activities [monetary, single item] ∟ % Percentage of net revenue from business activities at material transition risk [percent, single item] ∟ % Percentage of net revenue from customers operating in coal-related activities [percent, single item] ∟ % Percentage of net revenue from customers operating in oil-related activities [percent, single item] ∟ % Percentage of net revenue from customers operating in gas-related activities [percent, single item] ∟ E1-9.3 Anticipated financial effects from material physical and transition risks - percentage of net revenue - general ∟ Anticipated financial effects from material physical and transition risks - percentage of net revenue - general [string, single item, abstract] ∟ 🔡 Disclosure of anticipated financial effects from material physical risks, material transition risks and potential to benefit from material climate-related opportunities [textBlock, single item, text block] ∟ Anticipated financial effects from material physical and transition risks - percentage of net revenue [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material physical and transition risks - percentage of net revenue [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: NACE economic activities [string, dimension, axis] ∟ 🔲 All Economic Activities (NACE) / NA [domain, single item, member] ∟ TYPED AXIS: Operating segment [string, dimension, typed axis] ∟ LINE ITEMS: Anticipated financial effects from material physical and transition risks - percentage of net revenue [string, single item, line items] ∟ % Percentage of net revenue from business activities at material physical risk [percent, single item] ∟ 🔡 Disclosure of risk factors for net revenue from business activities at material physical risk [textBlock, single item, text block] ∟ 🔡 Disclosure of magnitude of anticipated financial effects in terms of margin erosion for business activities at material physical risk¹ [textBlock, single item, text block] ∟ % Percentage of net revenue from business activities at material transition risk [percent, single item] ∟ 🔡 Disclosure of risk factors for net revenue from business activities at material transition risk [textBlock, single item, text block] ∟ 🔡 Disclosure of anticipated financial effects related to margin erosion for business activities at material transition risk¹ [textBlock, single item, text block] ∟ E1-9.4 Anticipated financial effects from material transition risks - real estate assets - general ∟ Anticipated financial effects from material transition risks - real estate assets - general [string, single item, abstract] ∟ 🔡 Disclosure of anticipated financial effects from material physical risks, material transition risks and potential to benefit from material climate-related opportunities [textBlock, single item, text block] ∟ Anticipated financial effects from material transition risks - real estate assets [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material transition risks - real estate assets [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Energy efficiency class [string, dimension, typed axis] ∟ LINE ITEMS: Anticipated financial effects from material transition risks - real estate assets [string, single item, line items] ∟ 💰 Carrying amount of real estate assets [monetary, single item] E2 ∟ Pollution ∟ E2.IRO-1 Processes to identify and assess material pollution-related impacts, risks and opportunities - general ∟ Processes to identify and assess material pollution-related impacts, risks and opportunities (E2) - general [string, single item, abstract] ∟ Processes to identify and assess material pollution-related impacts, risks and opportunities (E2) [string, single item, abstract] ∟ TABLE: Processes to identify and assess material pollution-related impacts, risks and opportunities (E2) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E2 Pollution [domain, single item, member] ∟ LINE ITEMS: Processes to identify and assess material pollution-related impacts, risks and opportunities (E2) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ ✅ Site locations and business activities have been screened in order to identify actual and potential pollution-related impacts, risks and opportunities in own operations and upstream and downstream value chain [boolean, single item] ∟ 🔡 Information about methodologies, assumptions and tools used to screen site locations and business activities in order to identify actual and potential pollution-related impacts, risks and opportunities in own operations and upstream and downstream value chain [textBlock, single item, text block] ∟ ✅ Consultations have been conducted [boolean, single item] ∟ 🔡 Disclosure of how consultations have been conducted [textBlock, single item, text block] ∟ E2-1 Policies related to pollution ∟ 🔡 Disclosure of policies adopted to manage material impacts, risks and opportunities related to pollution prevention and control [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - policies related to pollution [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to pollution [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to pollution [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ✅ Policy addresses mitigating negative impacts related to pollution of air, water and soil [boolean, single item] ∟ ✅ Policy either addresses substituting or minimising use of substances of concern and (or) phasing out substances of very high concern [boolean, single item] ∟ ✅ Policy addresses avoiding incidents and (or) emergency situations, and if (when) they occur, it either controls or limits their impact on people and environment [boolean, single item] ∟ 🔡 Disclosure of contextual information on relations between policies implemented and how policies contribute to EU Action Plan Towards Zero Pollution for Air, Water and Soil [textBlock, single item, text block] ∟ E2-2 Actions and resources related to pollution ∟ 🔡 Disclosure of pollution-related actions and resources allocated to their implementation [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - actions related to pollution [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - actions related to pollution [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - actions related to pollution [string, single item, line items] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ ✅ Action plan has been identified at site level [boolean, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ ⬇️ Layer(s) in mitigation hierarchy to which action can be allocated (pollution) [enumerationSet, single item] ∟ Minimum Disclosure Requirement - resources related to pollution [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to pollution [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to pollution [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources related to pollution - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to pollution - detailed [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to pollution - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ ⬇️ Layer(s) in mitigation hierarchy to which resources can be allocated (pollution) [enumerationSet, single item] ∟ E2-3 Targets related to pollution ∟ 🔡 Disclosure of pollution-related targets [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - targets related to pollution [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to pollution [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to pollution [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Target related to environmental matters is based on conclusive scientific evidence [boolean, single item] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ ✅ Target relates to prevention and control of air pollutants and respective specific loads [boolean, single item] ∟ ✅ Target relates to either prevention or control of emissions to water and (or) to respective specific loads [boolean, single item] ∟ ✅ Target relates to either prevention or control of pollution to soil and (or) to respective specific loads [boolean, single item] ∟ ✅ Target relates to either prevention or control of substances of concern and (or) substances of very high concern [boolean, single item] ∟ 🔡 Disclosure of how target relates to either prevention or control of substances of concern and (or) substances of very high concern [textBlock, single item, text block] ∟ ✅ Ecological thresholds and (or) entity-specific allocations were taken into consideration when setting target [boolean, single item] ∟ 🔡 Disclosure of ecological thresholds identified and methodology used to identify ecological thresholds¹ [textBlock, single item, text block] ∟ ✅ Ecological thresholds are entity-specific [boolean, single item] ∟ 🔡 Disclosure of how ecological entity-specific thresholds were determined [textBlock, single item, text block] ∟ 🔡 Disclosure of how responsibility for respecting identified ecological thresholds is allocated [textBlock, single item, text block] ∟ ✅ Target is mandatory (required by legislation) [boolean, single item] ∟ ✅ Target addresses shortcomings related to Substantial Contribution criteria for Pollution Prevention and Control [boolean, single item] ∟ ✅ Target addresses shortcomings related to Do No Significant Harm criteria for Pollution Prevention and Control [boolean, single item] ∟ E2-4 Pollution of air, water and soil - general ∟ Pollution of air, water and soil - general [string, single item, abstract] ∟ 🔡 Disclosure of pollutants emitted through own operations, as well as microplastics generated or used [textBlock, single item, text block] ∟ Pollution of air, water and soil [string, single item, abstract] ∟ TABLE: Pollution of air, water and soil [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Pollution of air, water and soil [string, single item, line items] ∟ 🧱 Microplastics generated or used¹ [mass, single item] ∟ 🧱 Microplastics generated¹ [mass, single item] ∟ 🧱 Microplastics used¹ [mass, single item] ∟ 🔡 Description of changes over time for pollution of air, water and soil [textBlock, single item, text block] ∟ 🔡 Description of measurement methodologies for pollution of air, water and soil [textBlock, single item, text block] ∟ 🔡 Description of process(es) to collect data for pollution-related accounting and reporting [textBlock, single item, text block] ∟ % Percentage of total emissions of pollutants to water occurring in areas at water risk [percent, single item] ∟ % Percentage of total emissions of pollutants to water occurring in areas of high-water stress [percent, single item] ∟ % Percentage of total emissions of pollutants to soil occurring in areas at water risk [percent, single item] ∟ % Percentage of total emissions of pollutants to soil occurring in areas of high-water stress [percent, single item] ∟ 🔡 Disclosure of reasons for choosing inferior methodology to quantify emissions [textBlock, single item, text block] ∟ 🔡 Disclosure of standard, sectoral study or sources which form basis of estimates, possible degree of uncertainty and range of estimates reflecting measurement uncertainty [textBlock, single item, text block] ∟ ✅ Activities are subject to Industrial Emission Directive (IED) and relevant Best Available Techniques Reference Documents (BREFs) [boolean, single item] ∟ 🔡 Disclosure of list of installations operated that fall under IED and EU BAT Conclusions [textBlock, single item, text block] ∟ 🔡 Disclosure of list of any non-compliance incidents or enforcement actions necessary to ensure compliance in case of breaches of permit conditions [textBlock, single item, text block] ∟ 🔡 Disclosure of actual performance, as specified in EU-BAT conclusions for industrial installations, and comparison of environmental performance against emission levels associated with best available techniques (BAT-AEL) as described in EU-BAT conclusions [textBlock, single item, text block] ∟ 🔡 Disclosure of actual performance against environmental performance levels associated with best available techniques (BAT-AEPLs) applicable to sector and installation [textBlock, single item, text block] ∟ 🔡 Disclosure of list of any compliance schedules or derogations granted by competent authorities according to Article 15(4) IED that are associated with implementation of BAT-AELs [textBlock, single item, text block] ∟ Pollution of air, water and soil - pollutants [string, single item, abstract] ∟ TABLE: Pollution of air, water and soil - pollutants [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Pollutant [string, dimension, axis] ∟ 🔲 Pollutant [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Carbon monoxide (CO) [domain, single item, member] ∟ 🔲 Ammonia (NH3) [domain, single item, member] ∟ 🔲 Non-methane volatile organic compounds (NMVOC) [domain, single item, member] ∟ 🔲 Nitrogen oxides (NOx/NO2) [domain, single item, member] ∟ 🔲 Sulphur oxides (SOx/SO2) [domain, single item, member] ∟ 🔲 Total nitrogen [domain, single item, member] ∟ 🔲 Total phosphorus [domain, single item, member] ∟ 🔲 Hydrochlorofluorocarbons (HCFCs) [domain, single item, member] ∟ 🔲 Chlorofluorocarbons (CFCs) [domain, single item, member] ∟ 🔲 Halons [domain, single item, member] ∟ 🔲 Arsenic and compounds (as As) [domain, single item, member] ∟ 🔲 Cadmium and compounds (as Cd) [domain, single item, member] ∟ 🔲 Chromium and compounds (as Cr) [domain, single item, member] ∟ 🔲 Copper and compounds (as Cu) [domain, single item, member] ∟ 🔲 Mercury and compounds (as Hg) [domain, single item, member] ∟ 🔲 Nickel and compounds (as Ni) [domain, single item, member] ∟ 🔲 Lead and compounds (as Pb) [domain, single item, member] ∟ 🔲 Zinc and compounds (as Zn) [domain, single item, member] ∟ 🔲 Alachlor [domain, single item, member] ∟ 🔲 Aldrin [domain, single item, member] ∟ 🔲 Atrazine [domain, single item, member] ∟ 🔲 Chlordane [domain, single item, member] ∟ 🔲 Chlordecone [domain, single item, member] ∟ 🔲 Chlorfenvinphos [domain, single item, member] ∟ 🔲 Chloro-alkanes, C10-C13 [domain, single item, member] ∟ 🔲 Chlorpyrifos [domain, single item, member] ∟ 🔲 DDT [domain, single item, member] ∟ 🔲 ,2-dichloroethane (EDC) [domain, single item, member] ∟ 🔲 Dichloromethane (DCM) [domain, single item, member] ∟ 🔲 Dieldrin [domain, single item, member] ∟ 🔲 Diuron [domain, single item, member] ∟ 🔲 Endosulphan [domain, single item, member] ∟ 🔲 Endrin [domain, single item, member] ∟ 🔲 Halogenated organic compounds (as AOX) [domain, single item, member] ∟ 🔲 Heptachlor [domain, single item, member] ∟ 🔲 Hexachlorobenzene (HCB) [domain, single item, member] ∟ 🔲 Hexachlorobutadiene (HCBD) [domain, single item, member] ∟ 🔲 ,2,3,4,5,6-hexachlorocyclohexane(HCH) [domain, single item, member] ∟ 🔲 Lindane [domain, single item, member] ∟ 🔲 Mirex [domain, single item, member] ∟ 🔲 PCDD + PCDF (dioxins + furans) (as Teq) [domain, single item, member] ∟ 🔲 Pentachlorobenzene [domain, single item, member] ∟ 🔲 Pentachlorophenol (PCP) [domain, single item, member] ∟ 🔲 Polychlorinated biphenyls (PCBs) [domain, single item, member] ∟ 🔲 Simazine [domain, single item, member] ∟ 🔲 Tetrachloroethylene (PER) [domain, single item, member] ∟ 🔲 Tetrachloromethane (TCM) [domain, single item, member] ∟ 🔲 Trichlorobenzenes (TCBs) (all isomers) [domain, single item, member] ∟ 🔲 ,1,1-trichloroethane [domain, single item, member] ∟ 🔲 ,1,2,2-tetrachloroethane [domain, single item, member] ∟ 🔲 Trichloroethylene [domain, single item, member] ∟ 🔲 Trichloromethane [domain, single item, member] ∟ 🔲 Toxaphene [domain, single item, member] ∟ 🔲 Vinyl chloride [domain, single item, member] ∟ 🔲 Anthracene [domain, single item, member] ∟ 🔲 Benzene [domain, single item, member] ∟ 🔲 Brominated diphenylethers (PBDE) [domain, single item, member] ∟ 🔲 Nonylphenol and Nonylphenol ethoxylates (NP/NPEs) [domain, single item, member] ∟ 🔲 Ethyl benzene [domain, single item, member] ∟ 🔲 Ethylene oxide [domain, single item, member] ∟ 🔲 Isoproturon [domain, single item, member] ∟ 🔲 Naphthalene [domain, single item, member] ∟ 🔲 Organotin compounds(as total Sn) [domain, single item, member] ∟ 🔲 Di-(2-ethyl hexyl) phthalate (DEHP) [domain, single item, member] ∟ 🔲 Phenols (as total C) [domain, single item, member] ∟ 🔲 Polycyclic aromatic hydrocarbons (PAHs) [domain, single item, member] ∟ 🔲 Toluene [domain, single item, member] ∟ 🔲 Triphenyltin and compounds [domain, single item, member] ∟ 🔲 Total organic carbon (TOC) (as total C or COD/3) [domain, single item, member] ∟ 🔲 Trifluralin [domain, single item, member] ∟ 🔲 Xylenes [domain, single item, member] ∟ 🔲 Chlorides (as total Cl) [domain, single item, member] ∟ 🔲 Chlorine and inorganic compounds (as HCl) [domain, single item, member] ∟ 🔲 Asbestos [domain, single item, member] ∟ 🔲 Cyanides (as total CN) [domain, single item, member] ∟ 🔲 Fluorides (as total F) [domain, single item, member] ∟ 🔲 Fluorine and inorganic compounds (as HF) [domain, single item, member] ∟ 🔲 Hydrogen cyanide (HCN) [domain, single item, member] ∟ 🔲 Particulate matter (PM10) [domain, single item, member] ∟ 🔲 Octylphenols and Octylphenol ethoxylates [domain, single item, member] ∟ 🔲 Fluoranthene [domain, single item, member] ∟ 🔲 Isodrin [domain, single item, member] ∟ 🔲 Hexabromobiphenyl [domain, single item, member] ∟ 🔲 Benzo(g,h,i)perylene [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Tributyltin and compounds [domain, single item, member] ∟ LINE ITEMS: Pollution of air, water and soil - pollutants [string, single item, line items] ∟ 🧱 Emissions to air¹ [mass, single item] ∟ 🧱 Emissions to water¹ [mass, single item] ∟ 🧱 Emissions to soil¹ [mass, single item] ∟ Pollution of air, water and soil - pollutants - additional breakdowns [string, single item, abstract] ∟ TABLE: Pollution of air, water and soil - pollutants - additional breakdowns [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ AXIS: Pollutant [string, dimension, axis] ∟ 🔲 Pollutant [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Carbon monoxide (CO) [domain, single item, member] ∟ 🔲 Ammonia (NH3) [domain, single item, member] ∟ 🔲 Non-methane volatile organic compounds (NMVOC) [domain, single item, member] ∟ 🔲 Nitrogen oxides (NOx/NO2) [domain, single item, member] ∟ 🔲 Sulphur oxides (SOx/SO2) [domain, single item, member] ∟ 🔲 Total nitrogen [domain, single item, member] ∟ 🔲 Total phosphorus [domain, single item, member] ∟ 🔲 Hydrochlorofluorocarbons (HCFCs) [domain, single item, member] ∟ 🔲 Chlorofluorocarbons (CFCs) [domain, single item, member] ∟ 🔲 Halons [domain, single item, member] ∟ 🔲 Arsenic and compounds (as As) [domain, single item, member] ∟ 🔲 Cadmium and compounds (as Cd) [domain, single item, member] ∟ 🔲 Chromium and compounds (as Cr) [domain, single item, member] ∟ 🔲 Copper and compounds (as Cu) [domain, single item, member] ∟ 🔲 Mercury and compounds (as Hg) [domain, single item, member] ∟ 🔲 Nickel and compounds (as Ni) [domain, single item, member] ∟ 🔲 Lead and compounds (as Pb) [domain, single item, member] ∟ 🔲 Zinc and compounds (as Zn) [domain, single item, member] ∟ 🔲 Alachlor [domain, single item, member] ∟ 🔲 Aldrin [domain, single item, member] ∟ 🔲 Atrazine [domain, single item, member] ∟ 🔲 Chlordane [domain, single item, member] ∟ 🔲 Chlordecone [domain, single item, member] ∟ 🔲 Chlorfenvinphos [domain, single item, member] ∟ 🔲 Chloro-alkanes, C10-C13 [domain, single item, member] ∟ 🔲 Chlorpyrifos [domain, single item, member] ∟ 🔲 DDT [domain, single item, member] ∟ 🔲 ,2-dichloroethane (EDC) [domain, single item, member] ∟ 🔲 Dichloromethane (DCM) [domain, single item, member] ∟ 🔲 Dieldrin [domain, single item, member] ∟ 🔲 Diuron [domain, single item, member] ∟ 🔲 Endosulphan [domain, single item, member] ∟ 🔲 Endrin [domain, single item, member] ∟ 🔲 Halogenated organic compounds (as AOX) [domain, single item, member] ∟ 🔲 Heptachlor [domain, single item, member] ∟ 🔲 Hexachlorobenzene (HCB) [domain, single item, member] ∟ 🔲 Hexachlorobutadiene (HCBD) [domain, single item, member] ∟ 🔲 ,2,3,4,5,6-hexachlorocyclohexane(HCH) [domain, single item, member] ∟ 🔲 Lindane [domain, single item, member] ∟ 🔲 Mirex [domain, single item, member] ∟ 🔲 PCDD + PCDF (dioxins + furans) (as Teq) [domain, single item, member] ∟ 🔲 Pentachlorobenzene [domain, single item, member] ∟ 🔲 Pentachlorophenol (PCP) [domain, single item, member] ∟ 🔲 Polychlorinated biphenyls (PCBs) [domain, single item, member] ∟ 🔲 Simazine [domain, single item, member] ∟ 🔲 Tetrachloroethylene (PER) [domain, single item, member] ∟ 🔲 Tetrachloromethane (TCM) [domain, single item, member] ∟ 🔲 Trichlorobenzenes (TCBs) (all isomers) [domain, single item, member] ∟ 🔲 ,1,1-trichloroethane [domain, single item, member] ∟ 🔲 ,1,2,2-tetrachloroethane [domain, single item, member] ∟ 🔲 Trichloroethylene [domain, single item, member] ∟ 🔲 Trichloromethane [domain, single item, member] ∟ 🔲 Toxaphene [domain, single item, member] ∟ 🔲 Vinyl chloride [domain, single item, member] ∟ 🔲 Anthracene [domain, single item, member] ∟ 🔲 Benzene [domain, single item, member] ∟ 🔲 Brominated diphenylethers (PBDE) [domain, single item, member] ∟ 🔲 Nonylphenol and Nonylphenol ethoxylates (NP/NPEs) [domain, single item, member] ∟ 🔲 Ethyl benzene [domain, single item, member] ∟ 🔲 Ethylene oxide [domain, single item, member] ∟ 🔲 Isoproturon [domain, single item, member] ∟ 🔲 Naphthalene [domain, single item, member] ∟ 🔲 Organotin compounds(as total Sn) [domain, single item, member] ∟ 🔲 Di-(2-ethyl hexyl) phthalate (DEHP) [domain, single item, member] ∟ 🔲 Phenols (as total C) [domain, single item, member] ∟ 🔲 Polycyclic aromatic hydrocarbons (PAHs) [domain, single item, member] ∟ 🔲 Toluene [domain, single item, member] ∟ 🔲 Triphenyltin and compounds [domain, single item, member] ∟ 🔲 Total organic carbon (TOC) (as total C or COD/3) [domain, single item, member] ∟ 🔲 Trifluralin [domain, single item, member] ∟ 🔲 Xylenes [domain, single item, member] ∟ 🔲 Chlorides (as total Cl) [domain, single item, member] ∟ 🔲 Chlorine and inorganic compounds (as HCl) [domain, single item, member] ∟ 🔲 Asbestos [domain, single item, member] ∟ 🔲 Cyanides (as total CN) [domain, single item, member] ∟ 🔲 Fluorides (as total F) [domain, single item, member] ∟ 🔲 Fluorine and inorganic compounds (as HF) [domain, single item, member] ∟ 🔲 Hydrogen cyanide (HCN) [domain, single item, member] ∟ 🔲 Particulate matter (PM10) [domain, single item, member] ∟ 🔲 Octylphenols and Octylphenol ethoxylates [domain, single item, member] ∟ 🔲 Fluoranthene [domain, single item, member] ∟ 🔲 Isodrin [domain, single item, member] ∟ 🔲 Hexabromobiphenyl [domain, single item, member] ∟ 🔲 Benzo(g,h,i)perylene [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Tributyltin and compounds [domain, single item, member] ∟ LINE ITEMS: Pollution of air, water and soil - pollutants - additional breakdowns [string, single item, line items] ∟ 🧱 Emissions to air¹ [mass, single item] ∟ 🧱 Emissions to water¹ [mass, single item] ∟ 🧱 Emissions to soil¹ [mass, single item] ∟ Pollution of air, water and soil - pollutants - additional breakdowns typed axis [string, single item, abstract] ∟ TABLE: Pollution of air, water and soil - pollutants - additional breakdowns typed axis [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ AXIS: Pollutant [string, dimension, axis] ∟ 🔲 Pollutant [domain, single item, member] ∟ 🔲 Carbon dioxide (CO2) [domain, single item, member] ∟ 🔲 Methane (CH4) [domain, single item, member] ∟ 🔲 Hydro-fluorocarbons (HFCs) [domain, single item, member] ∟ 🔲 Nitrous oxide (N2O) [domain, single item, member] ∟ 🔲 Sulphur hexafluoride (SF6) [domain, single item, member] ∟ 🔲 Carbon monoxide (CO) [domain, single item, member] ∟ 🔲 Ammonia (NH3) [domain, single item, member] ∟ 🔲 Non-methane volatile organic compounds (NMVOC) [domain, single item, member] ∟ 🔲 Nitrogen oxides (NOx/NO2) [domain, single item, member] ∟ 🔲 Sulphur oxides (SOx/SO2) [domain, single item, member] ∟ 🔲 Total nitrogen [domain, single item, member] ∟ 🔲 Total phosphorus [domain, single item, member] ∟ 🔲 Hydrochlorofluorocarbons (HCFCs) [domain, single item, member] ∟ 🔲 Chlorofluorocarbons (CFCs) [domain, single item, member] ∟ 🔲 Halons [domain, single item, member] ∟ 🔲 Arsenic and compounds (as As) [domain, single item, member] ∟ 🔲 Cadmium and compounds (as Cd) [domain, single item, member] ∟ 🔲 Chromium and compounds (as Cr) [domain, single item, member] ∟ 🔲 Copper and compounds (as Cu) [domain, single item, member] ∟ 🔲 Mercury and compounds (as Hg) [domain, single item, member] ∟ 🔲 Nickel and compounds (as Ni) [domain, single item, member] ∟ 🔲 Lead and compounds (as Pb) [domain, single item, member] ∟ 🔲 Zinc and compounds (as Zn) [domain, single item, member] ∟ 🔲 Alachlor [domain, single item, member] ∟ 🔲 Aldrin [domain, single item, member] ∟ 🔲 Atrazine [domain, single item, member] ∟ 🔲 Chlordane [domain, single item, member] ∟ 🔲 Chlordecone [domain, single item, member] ∟ 🔲 Chlorfenvinphos [domain, single item, member] ∟ 🔲 Chloro-alkanes, C10-C13 [domain, single item, member] ∟ 🔲 Chlorpyrifos [domain, single item, member] ∟ 🔲 DDT [domain, single item, member] ∟ 🔲 ,2-dichloroethane (EDC) [domain, single item, member] ∟ 🔲 Dichloromethane (DCM) [domain, single item, member] ∟ 🔲 Dieldrin [domain, single item, member] ∟ 🔲 Diuron [domain, single item, member] ∟ 🔲 Endosulphan [domain, single item, member] ∟ 🔲 Endrin [domain, single item, member] ∟ 🔲 Halogenated organic compounds (as AOX) [domain, single item, member] ∟ 🔲 Heptachlor [domain, single item, member] ∟ 🔲 Hexachlorobenzene (HCB) [domain, single item, member] ∟ 🔲 Hexachlorobutadiene (HCBD) [domain, single item, member] ∟ 🔲 ,2,3,4,5,6-hexachlorocyclohexane(HCH) [domain, single item, member] ∟ 🔲 Lindane [domain, single item, member] ∟ 🔲 Mirex [domain, single item, member] ∟ 🔲 PCDD + PCDF (dioxins + furans) (as Teq) [domain, single item, member] ∟ 🔲 Pentachlorobenzene [domain, single item, member] ∟ 🔲 Pentachlorophenol (PCP) [domain, single item, member] ∟ 🔲 Polychlorinated biphenyls (PCBs) [domain, single item, member] ∟ 🔲 Simazine [domain, single item, member] ∟ 🔲 Tetrachloroethylene (PER) [domain, single item, member] ∟ 🔲 Tetrachloromethane (TCM) [domain, single item, member] ∟ 🔲 Trichlorobenzenes (TCBs) (all isomers) [domain, single item, member] ∟ 🔲 ,1,1-trichloroethane [domain, single item, member] ∟ 🔲 ,1,2,2-tetrachloroethane [domain, single item, member] ∟ 🔲 Trichloroethylene [domain, single item, member] ∟ 🔲 Trichloromethane [domain, single item, member] ∟ 🔲 Toxaphene [domain, single item, member] ∟ 🔲 Vinyl chloride [domain, single item, member] ∟ 🔲 Anthracene [domain, single item, member] ∟ 🔲 Benzene [domain, single item, member] ∟ 🔲 Brominated diphenylethers (PBDE) [domain, single item, member] ∟ 🔲 Nonylphenol and Nonylphenol ethoxylates (NP/NPEs) [domain, single item, member] ∟ 🔲 Ethyl benzene [domain, single item, member] ∟ 🔲 Ethylene oxide [domain, single item, member] ∟ 🔲 Isoproturon [domain, single item, member] ∟ 🔲 Naphthalene [domain, single item, member] ∟ 🔲 Organotin compounds(as total Sn) [domain, single item, member] ∟ 🔲 Di-(2-ethyl hexyl) phthalate (DEHP) [domain, single item, member] ∟ 🔲 Phenols (as total C) [domain, single item, member] ∟ 🔲 Polycyclic aromatic hydrocarbons (PAHs) [domain, single item, member] ∟ 🔲 Toluene [domain, single item, member] ∟ 🔲 Triphenyltin and compounds [domain, single item, member] ∟ 🔲 Total organic carbon (TOC) (as total C or COD/3) [domain, single item, member] ∟ 🔲 Trifluralin [domain, single item, member] ∟ 🔲 Xylenes [domain, single item, member] ∟ 🔲 Chlorides (as total Cl) [domain, single item, member] ∟ 🔲 Chlorine and inorganic compounds (as HCl) [domain, single item, member] ∟ 🔲 Asbestos [domain, single item, member] ∟ 🔲 Cyanides (as total CN) [domain, single item, member] ∟ 🔲 Fluorides (as total F) [domain, single item, member] ∟ 🔲 Fluorine and inorganic compounds (as HF) [domain, single item, member] ∟ 🔲 Hydrogen cyanide (HCN) [domain, single item, member] ∟ 🔲 Particulate matter (PM10) [domain, single item, member] ∟ 🔲 Octylphenols and Octylphenol ethoxylates [domain, single item, member] ∟ 🔲 Fluoranthene [domain, single item, member] ∟ 🔲 Isodrin [domain, single item, member] ∟ 🔲 Hexabromobiphenyl [domain, single item, member] ∟ 🔲 Benzo(g,h,i)perylene [domain, single item, member] ∟ 🔲 Perfluorocarbons (PFCs) [domain, single item, member] ∟ 🔲 Tributyltin and compounds [domain, single item, member] ∟ TYPED AXIS: Site location [string, dimension, typed axis] ∟ TYPED AXIS: Type of source [string, dimension, typed axis] ∟ TYPED AXIS: Geographical area [string, dimension, typed axis] ∟ LINE ITEMS: Pollution of air, water and soil - pollutants - additional breakdowns typed axis [string, single item, line items] ∟ 🧱 Emissions to air¹ [mass, single item] ∟ 🧱 Emissions to water¹ [mass, single item] ∟ 🧱 Emissions to soil¹ [mass, single item] ∟ Pollution of air, water and soil - microplastics - additional breakdowns [string, single item, abstract] ∟ TABLE: Pollution of air, water and soil - microplastics - additional breakdowns [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ LINE ITEMS: Pollution of air, water and soil - microplastics - additional breakdowns [string, single item, line items] ∟ 🧱 Microplastics generated or used¹ [mass, single item] ∟ 🧱 Microplastics generated¹ [mass, single item] ∟ 🧱 Microplastics used¹ [mass, single item] ∟ Pollution of air, water and soil - microplastics - additional breakdowns typed axis [string, single item, abstract] ∟ TABLE: Pollution of air, water and soil - microplastics - additional breakdowns typed axis [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ TYPED AXIS: Site location [string, dimension, typed axis] ∟ TYPED AXIS: Type of source [string, dimension, typed axis] ∟ TYPED AXIS: Geographical area [string, dimension, typed axis] ∟ LINE ITEMS: Pollution of air, water and soil - microplastics - additional breakdowns typed axis [string, single item, line items] ∟ 🧱 Microplastics generated or used¹ [mass, single item] ∟ 🧱 Microplastics generated¹ [mass, single item] ∟ 🧱 Microplastics used¹ [mass, single item] ∟ E2-5 Substances of concern and substances of very high concern ∟ 🔡 Disclosure of information on production, use, distribution, commercialisation and import (or) export of substances of concern and substances of very high concern on their own, in mixtures or in articles [textBlock, single item, text block] ∟ Substances of concern and substances of very high concern - main hazard classes [string, single item, abstract] ∟ TABLE: Substances of concern and substances of very high concern - main hazard classes [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Hazard classes [string, dimension, axis] ∟ 🔲 Hazard classes [domain, single item, member] ∟ 🔲 Carcinogenicity [domain, single item, member] ∟ 🔲 Germ cell mutagenicity [domain, single item, member] ∟ 🔲 Reproductive toxicity [domain, single item, member] ∟ 🔲 Endocrine disruption for human health [domain, single item, member] ∟ 🔲 Endocrine disruption for environment [domain, single item, member] ∟ 🔲 Persistent, Mobile and Toxic or Very Persistent, Very Mobile properties [domain, single item, member] ∟ 🔲 Persistent, Mobile and Toxic [domain, single item, member] ∟ 🔲 Very Persistent, Very Mobile properties [domain, single item, member] ∟ 🔲 Persistent, Bioaccumulative and Toxic or Very Persistent, Very Bioaccumulative properties [domain, single item, member] ∟ 🔲 Persistent, Bioaccumulative and Toxic [domain, single item, member] ∟ 🔲 Very Persistent, Very Bioaccumulative properties [domain, single item, member] ∟ 🔲 Respiratory sensitisation [domain, single item, member] ∟ 🔲 Skin sensitisation [domain, single item, member] ∟ 🔲 Chronic hazard to aquatic environment [domain, single item, member] ∟ 🔲 Hazardous to ozone layer [domain, single item, member] ∟ 🔲 Specific target organ toxicity, repeated exposure [domain, single item, member] ∟ 🔲 Specific target organ toxicity, single exposure [domain, single item, member] ∟ AXIS: Hazard categories [string, dimension, axis] ∟ 🔲 Hazard categories [domain, single item, member] ∟ 🔲 Category 1 [domain, single item, member] ∟ 🔲 Category 1A [domain, single item, member] ∟ 🔲 Category 1B [domain, single item, member] ∟ 🔲 Category 1C [domain, single item, member] ∟ 🔲 Category 2 [domain, single item, member] ∟ 🔲 Category 3 [domain, single item, member] ∟ 🔲 Category 4 [domain, single item, member] ∟ 🔲 Additional category for effects on or via lactation [domain, single item, member] ∟ AXIS: Substances production, use, distribution or commercialisation, import and export [string, dimension, axis] ∟ 🔲 Substances production, use, distribution or commercialisation, import and export [domain, single item, member] ∟ 🔲 Production [domain, single item, member] ∟ 🔲 Use [domain, single item, member] ∟ 🔲 Distribution or commercialisation [domain, single item, member] ∟ 🔲 Import [domain, single item, member] ∟ 🔲 Export [domain, single item, member] ∟ LINE ITEMS: Substances of concern and substances of very high concern - main hazard classes [string, single item, line items] ∟ 🧱 Amount of substances of concern that leave facilities as emissions, as products, or as part of products or services¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as emissions¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as products¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as part of products¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as services¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as emissions, as products, or as part of products or services¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as emissions¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as products¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as part of products¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as services¹ [mass, single item] ∟ 🧱 Amount of substances of concern that are generated or used during production or that are procured¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that are generated or used during production or that are procured¹ [mass, single item] ∟ Substances of concern and substances of very high concern - main hazard classes - other hazard classes [string, single item, abstract] ∟ TABLE: Substances of concern and substances of very high concern - main hazard classes - other hazard classes [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Name of other hazard class [string, dimension, typed axis] ∟ AXIS: Hazard categories [string, dimension, axis] ∟ 🔲 Hazard categories [domain, single item, member] ∟ 🔲 Category 1 [domain, single item, member] ∟ 🔲 Category 1A [domain, single item, member] ∟ 🔲 Category 1B [domain, single item, member] ∟ 🔲 Category 1C [domain, single item, member] ∟ 🔲 Category 2 [domain, single item, member] ∟ 🔲 Category 3 [domain, single item, member] ∟ 🔲 Category 4 [domain, single item, member] ∟ 🔲 Additional category for effects on or via lactation [domain, single item, member] ∟ AXIS: Substances production, use, distribution or commercialisation, import and export [string, dimension, axis] ∟ 🔲 Substances production, use, distribution or commercialisation, import and export [domain, single item, member] ∟ 🔲 Production [domain, single item, member] ∟ 🔲 Use [domain, single item, member] ∟ 🔲 Distribution or commercialisation [domain, single item, member] ∟ 🔲 Import [domain, single item, member] ∟ 🔲 Export [domain, single item, member] ∟ LINE ITEMS: Substances of concern and substances of very high concern - main hazard classes - other hazard classes [string, single item, line items] ∟ 🧱 Amount of substances of concern that leave facilities as emissions, as products, or as part of products or services¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as emissions¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as products¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as part of products¹ [mass, single item] ∟ 🧱 Amount of substances of concern that leave facilities as services¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as emissions, as products, or as part of products or services¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as emissions¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as products¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as part of products¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that leave facilities as services¹ [mass, single item] ∟ 🧱 Amount of substances of concern that are generated or used during production or that are procured¹ [mass, single item] ∟ 🧱 Amount of substances of very high concern that are generated or used during production or that are procured¹ [mass, single item] ∟ E2-6 Anticipated financial effects from material pollution-related risks and opportunities - general ∟ Anticipated financial effects from material pollution-related risks and opportunities - general [string, single item, abstract] ∟ Anticipated financial effects from material pollution-related risks and opportunities [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material pollution-related risks and opportunities [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E2 Pollution [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material pollution-related risks and opportunities [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ % Percentage of net revenue made with products and services that are or that contain substances of concern [percent, single item] ∟ % Percentage of net revenue made with products and services that are or that contain substances of very high concern [percent, single item] ∟ 💰 Operating expenditures (OpEx) in conjunction with major incidents and deposits [monetary, single item] ∟ 💰 Capital expenditures (CapEx) in conjunction with major incidents and deposits [monetary, single item] ∟ 💰 Provisions for environmental protection and remediation costs [monetary, single item] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of critical assumptions used to quantify anticipated financial effects, sources and level of uncertainty of assumptions [textBlock, single item, text block] ∟ E2-6.1 Anticipated financial effects from material pollution-related risks and opportunities - time horizons - general ∟ Anticipated financial effects from material pollution-related risks and opportunities - time horizons - general [string, single item, abstract] ∟ Anticipated financial effects from material pollution-related risks and opportunities - time horizons [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material pollution-related risks and opportunities - time horizons [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E2 Pollution [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material pollution-related risks and opportunities - time horizons [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ % Percentage of net revenue made with products and services that are or that contain substances of concern [percent, single item] ∟ % Percentage of net revenue made with products and services that are or that contain substances of very high concern [percent, single item] ∟ 💰 Operating expenditures (OpEx) in conjunction with major incidents and deposits [monetary, single item] ∟ 💰 Capital expenditures (CapEx) in conjunction with major incidents and deposits [monetary, single item] ∟ 💰 Provisions for environmental protection and remediation costs [monetary, single item] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Description of effects considered, related impacts and dependencies and time horizons in which they are likely to materialise [textBlock, single item, text block] ∟ 🔡 Description of material incidents and deposits whereby pollution had negative impacts on environment and (or) is expected to have negative effects on financial cash flows, financial position and financial performance [textBlock, single item, text block] E3 ∟ Water and marine resources ∟ E3.IRO-1 Processes to identify and assess material water and marine resources-related impacts, risks and opportunities - general ∟ Processes to identify and assess material water and marine resources-related impacts, risks and opportunities (E3) - general [string, single item, abstract] ∟ Processes to identify and assess material water and marine resources-related impacts, risks and opportunities (E3) [string, single item, abstract] ∟ TABLE: Processes to identify and assess material water and marine resources-related impacts, risks and opportunities (E3) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E3 Water and marine resources [domain, single item, member] ∟ LINE ITEMS: Processes to identify and assess material water and marine resources-related impacts, risks and opportunities (E3) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ ✅ Assets and (or) activities have been screened in order to identify actual and potential impacts, risks and opportunities in either own operations or upstream and downstream value chain [boolean, single item] ∟ 🔡 Disclosure of how assets and (or) activities have been screened in order to identify actual and potential impacts, risks and opportunities in either own operations or upstream and downstream value chain and methodologies, assumptions and tools used in screening [textBlock, single item, text block] ∟ ✅ Consultations have been conducted [boolean, single item] ∟ 🔡 Disclosure of how consultations have been conducted [textBlock, single item, text block] ∟ E3-1 Policies related to water and marine resources ∟ 🔡 Disclosure of policies adopted to manage material impacts, risks and opportunities related to water and marine resources [textBlock, single item, text block] ∟ ✅ At least one of undertaking sites is located in area of high-water stress and is not covered by policy [boolean, single item] ∟ 🔡 Disclosure of reasons for not having adopted policy in areas of high-water stress [textBlock, single item, text block] ∟ 🔡 Disclosure of timeframe for adoption of policy in areas of high-water stress [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - policies related to water and marine resources [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to water and marine resources [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to water and marine resources [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ✅ Policy addresses water management [boolean, single item] ∟ ✅ Policy addresses either use or sourcing of water and (or) marine resources in own operations [boolean, single item] ∟ ✅ Policy addresses water treatment as step towards more sustainable sourcing of water [boolean, single item] ∟ ✅ Policy addresses prevention and (or) abatement of water pollution resulting from activities [boolean, single item] ∟ ✅ Policy addresses either product or service design in view of addressing water-related issues and (or) preserving marine resources [boolean, single item] ∟ ✅ Policy addresses commitment to reducing material water consumption in areas at water risk in own operations and (or) along upstream and downstream value chain [boolean, single item] ∟ ✅ Policy prevents further deterioration and protects and enhances status of water bodies and aquatic ecosystems [boolean, single item] ∟ ✅ Policy promotes sustainable water use based on long-term protection of available water resources [boolean, single item] ∟ ✅ Policy aims at enhancing protection and (or) improving aquatic environment [boolean, single item] ∟ ✅ Policy promotes good environmental status of marine water [boolean, single item] ∟ ✅ Policy promotes reduction of water withdrawals and (or) water discharges [boolean, single item] ∟ ✅ Policy contributes either to good ecological and (or) chemical quality of surface water bodies or to good chemical quality and (or) quantity of groundwater bodies [boolean, single item] ∟ ✅ Policy either minimises material impacts and risks or implements mitigation measures that aim at maintaining value and functionality of priority services and (or) to increase resource efficiency in own operations [boolean, single item] ∟ ✅ Policy avoids impacts on affected communities [boolean, single item] ∟ ✅ Policies or practices related to sustainable oceans and seas have been adopted [boolean, single item] ∟ E3-2 Actions and resources related to water and marine resources ∟ 🔡 Disclosure of water and marine resources-related actions and resources allocated to their implementation [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - actions related to water and marine resources [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - actions related to water and marine resources [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - actions related to water and marine resources [string, single item, line items] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ ⬇️ Layer(s) in mitigation hierarchy to which action can be allocated (water and marine resources) [enumerationSet, single item] ∟ ✅ Action relates to areas at water risk [boolean, single item] ∟ ✅ Action relates to areas of high-water stress [boolean, single item] ∟ 🔡 Information about specific collective action [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources related to water and marine resources [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to water and marine resources [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to water and marine resources [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources related to water and marine resources - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to water and marine resources - detailed [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to water and marine resources - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ ⬇️ Layer(s) in mitigation hierarchy to which resources can be allocated (water and marine resources) [enumerationSet, single item] ∟ ✅ Resources relate to areas at water risk [boolean, single item] ∟ ✅ Resources relate to areas of high-water stress [boolean, single item] ∟ E3-3 Targets related to water and marine resources ∟ 🔡 Disclosure of water and marine resources-related targets [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - targets related to water and marine resources [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to water and marine resources [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to water and marine resources [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Target related to environmental matters is based on conclusive scientific evidence [boolean, single item] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ ✅ Target relates to management of material impacts, risks and opportunities related to areas at water risk, including improvement of water quality [boolean, single item] ∟ ✅ Target relates to responsible management of marine resources impacts, risks and opportunities, including nature and (or) quantity of marine resources-related commodities used by undertaking [boolean, single item] ∟ ✅ Target relates to reduction of water consumption, including in areas at water risk and (or) in areas of high water-stress [boolean, single item] ∟ ✅ Ecological thresholds and (or) entity-specific allocations were taken into consideration when setting target [boolean, single item] ∟ 🔡 Disclosure of ecological thresholds identified and methodology used to identify ecological thresholds¹ [textBlock, single item, text block] ∟ ✅ Ecological thresholds are entity-specific [boolean, single item] ∟ 🔡 Disclosure of how ecological entity-specific thresholds were determined [textBlock, single item, text block] ∟ 🔡 Disclosure of how responsibility for respecting identified ecological thresholds is allocated [textBlock, single item, text block] ∟ ✅ Target is mandatory (required by legislation) [boolean, single item] ∟ ✅ Target relates to reduction of water withdrawals [boolean, single item] ∟ ✅ Target relates to reduction of water discharges [boolean, single item] ∟ ✅ Target addresses shortcomings related to Substantial Contribution criteria for Water and Marine Resources [boolean, single item] ∟ ✅ Target addresses shortcomings related to Do No Significant Harm criteria for Water and Marine Resources [boolean, single item] ∟ E3-4 Water consumption - general ∟ Water consumption - general [string, single item, abstract] ∟ 🔡 Disclosure of information about water consumption performance related to material impacts, risks and opportunities [textBlock, single item, text block] ∟ Water consumption [string, single item, abstract] ∟ TABLE: Water consumption [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Water consumption [string, single item, line items] ∟ 🛢️ Water consumption¹ [volume, single item] ∟ 🛢️ Water consumption in areas at water risk¹ [volume, single item] ∟ 🛢️ Water consumption in areas of high-water stress¹ [volume, single item] ∟ 🛢️ Water recycled and reused¹ [volume, single item] ∟ 🛢️ Water stored¹ [volume, single item] ∟ 🛢️ Increase (decrease) in water storage¹ [volume, single item] ∟ 🔡 Disclosure of contextual information related to water consumption, water recycled and reused, water stored and changes in water storage and how data have been compiled [textBlock, single item, text block] ∟ ⬇️ Data source(s) (water consumption) [enumerationSet, single item] ∟ ⬇️ Data source(s) (water recycled and reused) [enumerationSet, single item] ∟ ⬇️ Data source(s) (water stored) [enumerationSet, single item] ∟ % Percentage of data obtained from direct measurement (water consumption) [percent, single item] ∟ % Percentage of data obtained from sampling and extrapolation (water consumption) [percent, single item] ∟ % Percentage of data obtained from best estimates (water consumption) [percent, single item] ∟ 🛢️💵 Water intensity (total water consumption per net revenue)¹ [volumePerMonetary, single item] ∟ 🔡 Disclosure of additional water intensity ratio [textBlock, single item, text block] ∟ 🛢️ Water withdrawals¹ [volume, single item] ∟ 🛢️ Water discharges¹ [volume, single item] ∟ Water consumption - additional breakdowns [string, single item, abstract] ∟ TABLE: Water consumption - additional breakdowns [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ LINE ITEMS: Water consumption - additional breakdowns [string, single item, line items] ∟ 🛢️ Water consumption¹ [volume, single item] ∟ 🛢️ Water consumption in areas at water risk¹ [volume, single item] ∟ 🛢️ Water consumption in areas of high-water stress¹ [volume, single item] ∟ 🛢️ Water recycled and reused¹ [volume, single item] ∟ 🛢️ Water stored¹ [volume, single item] ∟ 🛢️ Increase (decrease) in water storage¹ [volume, single item] ∟ 🛢️💵 Water intensity (total water consumption per net revenue)¹ [volumePerMonetary, single item] ∟ 🔡 Disclosure of additional water intensity ratio [textBlock, single item, text block] ∟ 🛢️ Water withdrawals¹ [volume, single item] ∟ 🛢️ Water discharges¹ [volume, single item] ∟ Water consumption - additional breakdowns typed axis [string, single item, abstract] ∟ TABLE: Water consumption - additional breakdowns typed axis [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: ESRS SEC 1 Sectors [string, dimension, axis] ∟ 🔲 All ESRS SEC 1 Sectors / NA [domain, single item] ∟ TYPED AXIS: Operating segment [string, dimension, typed axis] ∟ LINE ITEMS: Water consumption - additional breakdowns typed axis [string, single item, line items] ∟ 🛢️ Water consumption¹ [volume, single item] ∟ 🛢️ Water consumption in areas at water risk¹ [volume, single item] ∟ 🛢️ Water consumption in areas of high-water stress¹ [volume, single item] ∟ 🛢️ Water recycled and reused¹ [volume, single item] ∟ 🛢️ Water stored¹ [volume, single item] ∟ 🛢️ Increase (decrease) in water storage¹ [volume, single item] ∟ 🛢️💵 Water intensity (total water consumption per net revenue)¹ [volumePerMonetary, single item] ∟ 🔡 Disclosure of additional water intensity ratio [textBlock, single item, text block] ∟ 🛢️ Water withdrawals¹ [volume, single item] ∟ 🛢️ Water discharges¹ [volume, single item] ∟ E3-5 Anticipated financial effects from material water and marine resources-related risks and opportunities - general ∟ Anticipated financial effects from material water and marine resources-related risks and opportunities - general [string, single item, abstract] ∟ Anticipated financial effects from material water and marine resources-related risks and opportunities [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material water and marine resources-related risks and opportunities [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E3 Water and marine resources [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material water and marine resources-related risks and opportunities [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of critical assumptions used to quantify anticipated financial effects, sources and level of uncertainty of assumptions [textBlock, single item, text block] ∟ E3-5.1 Anticipated financial effects from material water and marine resources-related risks and opportunities - time horizons - general ∟ Anticipated financial effects from material water and marine resources-related risks and opportunities - time horizons - general [string, single item, abstract] ∟ Anticipated financial effects from material water and marine resources-related risks and opportunities - time horizons [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material water and marine resources-related risks and opportunities - time horizons [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E3 Water and marine resources [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material water and marine resources-related risks and opportunities - time horizons [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Description of effects considered, related impacts and dependencies and time horizons in which they are likely to materialise [textBlock, single item, text block] E4 ∟ Biodiversity and ecosystems ∟ E4.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (E4) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (E4) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (E4) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (E4) [string, single item, line items] ∟ 🔡 Description of material impacts resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of list of material sites in own operations based on results of identification and assessment of actual and potential impacts on biodiversity and ecosystems [textBlock, single item, text block] ∟ 🔡 Disclosure of activities negatively affecting biodiversity sensitive areas [textBlock, single item, text block] ∟ 🔡 Disclosure of biodiversity-sensitive areas impacted [textBlock, single item, text block] ∟ ✅ Material negative impacts with regards to land degradation, desertification or soil sealing have been identified [boolean, single item] ∟ ✅ Own operations affect threatened species [boolean, single item] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ E4.SBM-3.1 Material impacts, risks and opportunities and their interaction with strategy and business model - breakdown of sites ∟ Material impacts, risks and opportunities and their interaction with strategy and business model - breakdown of sites - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model - breakdown of sites [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model - breakdown of sites [string, table, table] ∟ TYPED AXIS: Ecological status of areas [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model - breakdown of sites [string, single item, line items] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🔡 Disclosure of list of material sites in own operations based on results of identification and assessment of actual and potential impacts on biodiversity and ecosystems [textBlock, single item, text block] ∟ E4.IRO-1 Processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities - general ∟ Processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities (E4) - general [string, single item, abstract] ∟ Processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities (E4) [string, single item, abstract] ∟ TABLE: Processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities (E4) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E4 Biodiversity and ecosystems [domain, single item, member] ∟ LINE ITEMS: Processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities (E4) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on biodiversity and ecosystems at own site locations and (or) in upstream and downstream value chain have been identified and assessed [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on biodiversity and ecosystems at own site locations and (or) in upstream and downstream value chain have been identified and assessed [textBlock, single item, text block] ∟ ✅ Dependencies on biodiversity and ecosystems and (or) their services have been identified and assessed at either own site locations or in upstream and downstream value chain [boolean, single item] ∟ 🔡 Disclosure of how dependencies on biodiversity and ecosystems and (or) their services have been identified and assessed at either own site locations or in upstream and downstream value chain [textBlock, single item, text block] ∟ ✅ Assessment includes ecosystem services that are disrupted or likely to be disrupted [boolean, single item] ∟ ✅ Transition and (or) physical risks and opportunities related to biodiversity and ecosystems have been identified and assessed [boolean, single item] ∟ 🔡 Disclosure of how transition and (or) physical risks and opportunities related to biodiversity and ecosystems have been identified and assessed [textBlock, single item, text block] ∟ ✅ Systemic risks have been considered [boolean, single item] ∟ 🔡 Disclosure of how systemic risks have been considered [textBlock, single item, text block] ∟ ✅ Consultations with affected communities on sustainability assessments of shared biological resources and (or) ecosystems have been conducted [boolean, single item] ∟ 🔡 Disclosure of how consultations with affected communities on sustainability assessments of shared biological resources and (or) ecosystems have been conducted [textBlock, single item, text block] ∟ ✅ Either site, raw material production or sourcing is likely to negatively impact biodiversity or ecosystems [boolean, single item] ∟ 🔡 Disclosure of specific sites, raw materials production or sourcing with negative or potential negative impacts on affected communities [textBlock, single item, text block] ∟ ✅ Affected communities are likely to be impacted [boolean, single item] ∟ 🔡 Disclosure of how affected communities were involved in materiality assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of how negative impacts on ecosystem services of relevance to affected communities may be avoided [textBlock, single item, text block] ∟ ✅ Negative impacts on ecosystem services of relevance to affected communities are unavoidable [boolean, single item] ∟ 🔡 Disclosure of plans to minimise unavoidable negative impacts and implement mitigation measures that aim to maintain value and functionality of priority services [textBlock, single item, text block] ∟ ✅ Biodiversity and ecosystems scenario analysis has been used to inform identification and assessment of material risks and opportunities over short, medium and long-term time horizons [boolean, single item] ∟ 🔡 Disclosure of how biodiversity and ecosystems scenario analysis has been used to inform identification and assessment of material risks and opportunities over short, medium and long-term time horizons [textBlock, single item, text block] ∟ 🔡 Disclosure of why considered scenarios were selected [textBlock, single item, text block] ∟ 🔡 Disclosure of how considered scenarios are updated according to evolving conditions and emerging trends [textBlock, single item, text block] ∟ ✅ Scenarios are informed by expectations published by authoritative intergovernmental bodies and (or) by scientific consensus [boolean, single item] ∟ ✅ Undertaking has sites located in or near biodiversity-sensitive areas [boolean, single item] ∟ ✅ Activities related to sites located in or near biodiversity-sensitive areas negatively affect these areas by leading to deterioration of natural habitats and habitats of species and to disturbance of species for which protected area has been designated [boolean, single item] ∟ ✅ It has been concluded that it is necessary to implement biodiversity mitigation measures [boolean, single item] ∟ E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model - general ∟ Transition plan and consideration of biodiversity and ecosystems in strategy and business model - general [string, single item, abstract] ∟ Transition plan and consideration of biodiversity and ecosystems in strategy and business model [string, single item, abstract] ∟ TABLE: Transition plan and consideration of biodiversity and ecosystems in strategy and business model [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E4 Biodiversity and ecosystems [domain, single item, member] ∟ LINE ITEMS: Transition plan and consideration of biodiversity and ecosystems in strategy and business model [string, single item, line items] ∟ 🔡 Disclosure of transition plan and how biodiversity and ecosystem impacts, dependencies, risks and opportunities originate from and trigger adaptation of strategy and business model [textBlock, single item, text block] ∟ 🔡 Disclosure of transition plan to improve and achieve alignment of business model and strategy with vision of Kunming-Montreal Global Biodiversity Framework and relevant goals and targets, EU Biodiversity Strategy for 2030, and with respecting planetary boundaries related to biosphere integrity and land-system change [textBlock, single item, text block] ∟ ✅ Mitigation hierarchy was considered [boolean, single item] ∟ ✅ Administrative, management and (or) supervisory bodies have approved transition plan [boolean, single item] ∟ ⬇️ EU Biodiversity Strategy for 2030 target(s) to which transition plan is connected [enumerationSet, single item] ∟ ⬇️ Sustainable Development Goals to which transition plan is connected [enumerationSet, single item] ∟ Transition plan and consideration of biodiversity and ecosystems in strategy and business model - resilience analysis [string, single item, abstract] ∟ TABLE: Transition plan and consideration of biodiversity and ecosystems in strategy and business model - resilience analysis [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Transition plan and consideration of biodiversity and ecosystems in strategy and business model - resilience analysis [string, single item, line items] ∟ 🔡 Information about resilience of strategy and business model regarding capacity to address material impacts and risks and to take advantage of material opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of resilience of current business model and strategy to biodiversity and ecosystems-related physical, transition and systemic risks [textBlock, single item, text block] ∟ 🔡 Description of scope of resilience analysis [textBlock, single item, text block] ∟ 🔡 Disclosure of key assumptions made in resilience analysis [textBlock, single item, text block] ∟ ⬇️ Time horizon(s) applied for resilience analysis [enumerationSet, single item] ∟ 🔡 Description of results of resilience analysis [textBlock, single item, text block] ∟ 🔡 Disclosure of involvement of stakeholders in resilience analysis [textBlock, single item, text block] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ E4-2 Policies related to biodiversity and ecosystems ∟ 🔡 Disclosure of adopted policies to manage material impacts, risks, dependencies and opportunities that are related to biodiversity and ecosystems [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - policies related to biodiversity and ecosystems [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to biodiversity and ecosystems [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to biodiversity and ecosystems [string, single item, line items] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ ✅ Third-party standard of conduct used in policy is either objective and achievable based on scientific approach to identifying issues or realistic in assessing how these issues can be addressed under variety of practical circumstances [boolean, single item] ∟ ✅ Third-party standard of conduct used in policy is either developed or maintained through process of ongoing consultation with relevant stakeholders, with balanced input from all relevant stakeholder groups and no group holding undue authority and (or) veto power over content [boolean, single item] ∟ ✅ Third-party standard of conduct used in policy encourages step-wise approach and continuous improvement in standard and its application of better management practices and requires establishment of meaningful targets and specific milestones to indicate progress against principles and criteria over time [boolean, single item] ∟ ✅ Third-party standard of conduct used in policy is verifiable through independent certifying or verifying bodies, which have defined and rigorous assessment procedures that avoid conflicts of interest and are compliant with ISO guidance on accreditation and verification procedures or Article 5(2) of Regulation (EC) No 765/2008 [boolean, single item] ∟ ✅ Third-party standard of conduct used in policy conforms to ISEAL Code of Good Practice [boolean, single item] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ✅ Biodiversity and ecosystems-related policy relates to material biodiversity and (or) ecosystems-related impacts [boolean, single item] ∟ ✅ Biodiversity and ecosystems-related policy relates to either material dependencies or material physical and (or) transition risks and opportunities [boolean, single item] ∟ ✅ Biodiversity and ecosystems-related policy supports traceability of products, components and raw materials with material actual or potential impacts on biodiversity and ecosystems along value chain [boolean, single item] ∟ ✅ Biodiversity and ecosystems-related policy addresses either production, sourcing or consumption from ecosystems that are managed to maintain and (or) enhance conditions for biodiversity [boolean, single item] ∟ ✅ Biodiversity and ecosystems-related policy addresses social consequences of biodiversity and (or) ecosystems-related impacts [boolean, single item] ∟ (no label) [string, single item] ∟ 🔡 Disclosure of how policy limits procurement from suppliers that cannot demonstrate that they are not contributing to significant damage to protected areas or key biodiversity areas [textBlock, single item, text block] ∟ 🔡 Disclosure of how policy refers to recognised standards or third-party certifications overseen by regulators [textBlock, single item, text block] ∟ 🔡 Disclosure of how policy addresses raw materials originating from ecosystems that have been managed to maintain or enhance conditions for biodiversity [textBlock, single item, text block] ∟ ⬇️ Sustainable Development Goals to which policy is connected [enumerationSet, single item] ∟ 🔡 Disclosure of how policy enables to avoid negative impacts on biodiversity and ecosystems in own operations and related upstream and downstream value chain [textBlock, single item, text block] ∟ 🔡 Disclosure of how policy enables to reduce and minimise negative impacts on biodiversity and ecosystems in own operations and throughout upstream and downstream value chain that cannot be avoided [textBlock, single item, text block] ∟ 🔡 Disclosure of how policy enables to restore and rehabilitate degraded ecosystems or restore cleared ecosystems following exposure to impacts that cannot be completely avoided and (or) minimised [textBlock, single item, text block] ∟ ✅ Biodiversity and ecosystem protection policy covering operational sites owned, leased, or managed in or near biodiversity-sensitive area has been adopted [boolean, single item] ∟ ✅ Sustainable land or agriculture practices or policies have been adopted [boolean, single item] ∟ ✅ Sustainable oceans or seas practices or policies have been adopted [boolean, single item] ∟ ✅ Policies to address deforestation have been adopted [boolean, single item] ∟ E4-3 Actions and resources related to biodiversity and ecosystems ∟ 🔡 Disclosure of biodiversity and ecosystems-related actions and resources allocated to their implementation [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - actions related to biodiversity and ecosystems [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - actions related to biodiversity and ecosystems [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - actions related to biodiversity and ecosystems [string, single item, line items] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ ✅ Biodiversity offsets were used in action plan [boolean, single item] ∟ 🔡 Disclosure of aim of biodiversity offset and key performance indicators used [textBlock, single item, text block] ∟ 💰 Financing effects (direct and indirect costs) of biodiversity offsets [monetary, single item] ∟ 🔡 Description of biodiversity offsets [textBlock, single item, text block] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ ⬇️ Layer(s) in mitigation hierarchy to which action can be allocated (biodiversity and ecosystems) [enumerationSet, single item] ∟ 🔡 Disclosure of how mitigation hierarchy has been applied with regard to actions [textBlock, single item, text block] ∟ ✅ Local and indigenous knowledge and (or) nature-based solutions have been incorporated into biodiversity and ecosystems-related action [boolean, single item] ∟ 🔡 Disclosure of list of key stakeholders involved in key action and how they are involved, key stakeholders negatively or positively impacted by key action and how they are impacted [textBlock, single item, text block] ∟ 🔡 Explanation of need for appropriate consultations and need to respect decisions of affected communities [textBlock, single item, text block] ∟ 🔡 Description of whether key action may induce significant negative sustainability impacts [textBlock, single item, text block] ∟ ⬇️ Key action occurrence (biodiversity and ecosystems) [enumeration, single item] ∟ ✅ Key action plan is carried out only by undertaking using its resources [boolean, single item] ∟ ✅ Key action plan is part of wider initiative to which undertaking significantly contributes [boolean, single item] ∟ 🔡 Disclosure of additional information about project, its sponsors and other participants [textBlock, single item, text block] ∟ 🔡 Description of how key action contributes to system-wide change [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources related to biodiversity and ecosystems [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to biodiversity and ecosystems [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to biodiversity and ecosystems [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to relevant line items or notes in financial statements¹ [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to key performance indicators required under Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ 🔡 Explanation of relationship of significant CapEx and OpEx required to implement actions taken or planned to CapEx plan required by Commission Delegated Regulation (EU) 2021/2178¹ [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources related to biodiversity and ecosystems - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to biodiversity and ecosystems - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to biodiversity and ecosystems - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ ⬇️ Layer(s) in mitigation hierarchy to which resources can be allocated (biodiversity and ecosystems) [enumerationSet, single item] ∟ E4-4 Targets related to biodiversity and ecosystems ∟ 🔡 Disclosure of biodiversity and ecosystem-related targets [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - targets related to biodiversity and ecosystems [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to biodiversity and ecosystems [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to biodiversity and ecosystems [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Target related to environmental matters is based on conclusive scientific evidence [boolean, single item] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ ✅ Ecological thresholds and (or) entity-specific allocations were taken into consideration when setting target [boolean, single item] ∟ 🔡 Disclosure of ecological thresholds identified and methodology used to identify ecological thresholds¹ [textBlock, single item, text block] ∟ ✅ Ecological thresholds are entity-specific [boolean, single item] ∟ 🔡 Disclosure of how ecological entity-specific thresholds were determined [textBlock, single item, text block] ∟ 🔡 Disclosure of how responsibility for respecting identified ecological thresholds is allocated [textBlock, single item, text block] ∟ ✅ Target is informed by and (or) aligned with Kunming-Montreal Global Biodiversity Framework [boolean, single item] ∟ ✅ Target is informed by and (or) aligned with relevant aspects of EU Biodiversity Strategy for 2030 [boolean, single item] ∟ ✅ Target is informed by and (or) aligned with other biodiversity and ecosystem-related national policies and legislation [boolean, single item] ∟ ✅ Biodiversity offsets were used in setting target [boolean, single item] ∟ ⬇️ Layer(s) in mitigation hierarchy to which target can be allocated (biodiversity and ecosystems) [enumerationSet, single item] ∟ ✅ Target addresses shortcomings related to Substantial Contribution criteria for Biodiversity [boolean, single item] ∟ ✅ Target addresses shortcomings related to Do No Significant Harm criteria for Biodiversity [boolean, single item] ∟ E4-5 Impact metrics related to biodiversity and ecosystems change - general ∟ Impact metrics related to biodiversity and ecosystems change - general [string, single item, abstract] ∟ 🔡 Disclosure of metrics related to material impacts on biodiversity and ecosystems [textBlock, single item, text block] ∟ Impact metrics related to biodiversity and ecosystems change [string, single item, abstract] ∟ TABLE: Impact metrics related to biodiversity and ecosystems change [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Impact metrics related to biodiversity and ecosystems change [string, single item, line items] ∟ 1️⃣ Number of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting [integer, single item] ∟ 📐 Area of sites owned, leased or managed in or near protected areas or key biodiversity areas that undertaking is negatively affecting¹ [area, single item] ∟ 🔡 Disclosure of land-use based on Life Cycle Assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics considered relevant for land-use change, freshwater-use change and (or) sea-use change [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure conversion over time of land cover [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure changes over time in management of ecosystem [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure changes in spatial configuration of landscape [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure changes in ecosystem structural connectivity [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure functional connectivity [textBlock, single item, text block] ∟ 📐 Use of land area¹ [area, single item] ∟ 📐 Sealed area¹ [area, single item] ∟ 📐 Nature-oriented area on site¹ [area, single item] ∟ 📐 Nature-oriented area off site¹ [area, single item] ∟ 🔡 Disclosure of pathways of introduction and spread of invasive alien species [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics used to manage pathways of introduction and spread of invasive alien species and risks posed by invasive alien species [textBlock, single item, text block] ∟ 1️⃣ Number of invasive alien species [integer, single item] ∟ 📐 Area covered by invasive alien species¹ [area, single item] ∟ 🔡 Disclosure of metrics considered relevant for state of species [textBlock, single item, text block] ∟ 🔡 Disclosure of population size, range within specific ecosystems and extinction risk [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure changes in number of individuals of species within specific area [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics on species at extinction risk [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure threat status of species and how activities or pressures may affect threat status [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure changes in relevant habitat for threatened species as proxy for impact on local population's extinction risk [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics considered relevant for extent and condition of ecosystems [textBlock, single item, text block] ∟ Contextual information on impact metrics related to biodiversity and ecosystems change [string, single item, abstract] ∟ 🔡 Description of methodologies and metrics used and explanation of why methodologies and metrics are selected, their assumptions, limitations and uncertainties, and any changes in methodologies made over time and why they occurred [textBlock, single item, text block] ∟ 🔡 Description of geographies covered by methodology and explanation of why any relevant geographies were omitted [textBlock, single item, text block] ∟ Impact metrics related to biodiversity and ecosystems change - contextual information [string, single item, abstract] ∟ TABLE: Impact metrics related to biodiversity and ecosystems change - contextual information [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Name(s) of metrics [string, dimension, typed axis] ∟ LINE ITEMS: Impact metrics related to biodiversity and ecosystems change - contextual information [string, single item, line items] ∟ 🔤 Name(s) of metrics¹ [string, single item] ∟ 🔡 Disclosure of methodologies and significant assumptions behind metric(s) [textBlock, single item, text block] ∟ 🔡 Description of metric(s) scope [textBlock, single item, text block] ∟ ⬇️ Sustainability matter(s) addressed by metric(s) [enumerationSet, single item] ∟ ⬇️ Biodiversity component(s) of metric(s) [enumerationSet, single item] ∟ 🔡 Description of how metric(s) related to biodiversity and ecosystems change integrate ecological thresholds and allocations [textBlock, single item, text block] ∟ 🔡 Description of frequency of monitoring of metric(s) related to biodiversity and ecosystems change [textBlock, single item, text block] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ ⬇️ Data source(s) (biodiversity and ecosystems change) [enumerationSet, single item] ∟ 🔤 Name(s) of related action (plans) [string, single item] ∟ 🏷️ Identifier(s) of related action (plans) [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ ✅ Metric(s) are mandatory (required by legislation) [boolean, single item] ∟ ✅ Metric(s) are voluntary [boolean, single item] ∟ ✅ Metric(s) are informed by or correspond to expectations or recommendations of relevant and authoritative national, EU-level or intergovernmental guidelines, policies, legislation or agreements [boolean, single item] ∟ State of species metrics referred to in E1, E2, E3 or E5 [string, single item, abstract] ∟ TABLE: State of species metrics referred to in E1, E2, E3 or E5 [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E1 Climate change [domain, single item, member] ∟ 🔲 ESRS E2 Pollution [domain, single item, member] ∟ 🔲 ESRS E3 Water and marine resources [domain, single item, member] ∟ 🔲 ESRS E5 Resource use and circular economy [domain, single item, member] ∟ TYPED AXIS: Name(s) of metrics [string, dimension, typed axis] ∟ LINE ITEMS: State of species metrics referred to in E1, E2, E3 or E5 [string, single item, line items] ∟ 🔤 Name(s) of metrics¹ [string, single item] ∟ 🔡 Disclosure of paragraph in other ESRS environment-related standard in which state of species metric is referred to [textBlock, single item, text block] ∟ Material impacts related to ecosystems [string, single item, abstract] ∟ TABLE: Material impacts related to ecosystems [string, table, table] ∟ TYPED AXIS: Type of ecosystem [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts related to ecosystems [string, single item, line items] ∟ 🔡 Disclosure of metrics that measure area coverage of ecosystem [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure quality of ecosystem relative to pre-determined reference state [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure multiple species within ecosystem [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure structural components of ecosystem condition [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure process or function that ecosystem completes, or that reflect ability of ecosystem to undertake that specific process or function [textBlock, single item, text block] ∟ 🔡 Disclosure of metrics that measure changes to population of scientifically identified species under threat [textBlock, single item, text block] ∟ E4-6 Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - general ∟ Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - general [string, single item, abstract] ∟ Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E4 Biodiversity and ecosystems [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of critical assumptions used to quantify anticipated financial effects, sources and level of uncertainty of assumptions [textBlock, single item, text block] ∟ E4-6.1 Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - time horizons - general ∟ Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - time horizons - general [string, single item, abstract] ∟ Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - time horizons [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - time horizons [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E4 Biodiversity and ecosystems [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities - time horizons [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Description of effects considered, related impacts and dependencies and time horizons in which they are likely to materialise [textBlock, single item, text block] E5 ∟ Resource use and circular economy ∟ E5.IRO-1 Processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities - general ∟ Processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (E5) - general [string, single item, abstract] ∟ Processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (E5) [string, single item, abstract] ∟ TABLE: Processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (E5) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E5 Resource use and circular economy [domain, single item, member] ∟ LINE ITEMS: Processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (E5) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ ✅ Assets and (or) activities have been screened in order to identify actual and potential impacts, risks and opportunities in either own operations or upstream and downstream value chain [boolean, single item] ∟ 🔡 Information about methodologies, assumptions and tools used to screen assets and (or) activities in order to identify actual and potential impacts, risks and opportunities in either own operations or value chain [textBlock, single item, text block] ∟ ✅ Consultations have been conducted [boolean, single item] ∟ 🔡 Disclosure of how consultations have been conducted [textBlock, single item, text block] ∟ E5-1 Policies related to resource use and circular economy ∟ 🔡 Disclosure of policies adopted to manage material impacts, risks and opportunities related to resource use and circular economy [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - policies related to resource use and circular economy [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to resource use and circular economy [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to resource use and circular economy [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ✅ Policy addresses transitioning away from use of virgin resources [boolean, single item] ∟ ✅ Policy addresses sustainable sourcing and (or) use of renewable resources [boolean, single item] ∟ ⬇️ Layer(s) in waste hierarchy that policy addresses [enumerationSet, single item] ∟ ✅ Policy addresses prioritisation of avoidance or minimisation waste (Re-use, Repair, Refurbish, Remanufacture and Repurpose) over waste treatment (Recycling) [boolean, single item] ∟ E5-2 Actions and resources related to resource use and circular economy ∟ 🔡 Disclosure of resource use and circular economy actions and resources allocated to their implementation [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - actions related to resource use and circular economy [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - actions related to resource use and circular economy [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - actions related to resource use and circular economy [string, single item, line items] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ ✅ Action covers higher levels of resource efficiency in use of technical and biological materials and (or) water [boolean, single item] ∟ ✅ Action covers higher rates of use of secondary raw materials (recyclates) [boolean, single item] ∟ ✅ Action covers application of circular design and (or) higher rates of either Reuse, Repair, Refurbishing, Remanufacture, Repurposing or Recycling [boolean, single item] ∟ ✅ Action covers application of circular business practices [boolean, single item] ∟ ✅ Action covers actions taken to prevent waste generation in upstream and downstream value chain [boolean, single item] ∟ ✅ Action covers optimisation of waste management in line with waste hierarchy [boolean, single item] ∟ Minimum Disclosure Requirement - resources related to resource use and circular economy [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to resource use and circular economy [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to resource use and circular economy [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ ✅ Resources cover higher levels of resource efficiency in use of technical and biological materials and water [boolean, single item] ∟ ✅ Resources cover higher rates of use of secondary raw materials (recyclates) [boolean, single item] ∟ ✅ Resources cover application of circular design and (or) higher rates of either Reuse, Repair, Refurbishing, Remanufacture, Repurposing or Recycling [boolean, single item] ∟ ✅ Resources cover application of circular business practices [boolean, single item] ∟ ✅ Resources cover actions taken to prevent waste generation in upstream and downstream value chain [boolean, single item] ∟ ✅ Resources cover optimisation of waste management in line with waste hierarchy [boolean, single item] ∟ Minimum Disclosure Requirement - resources related to resource use and circular economy - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to resource use and circular economy - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to resource use and circular economy - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ E5-3 Targets related to resource use and circular economy ∟ 🔡 Disclosure of resource use and circular economy-related targets [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - targets related to resource use and circular economy [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to resource use and circular economy [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to resource use and circular economy [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Target related to environmental matters is based on conclusive scientific evidence [boolean, single item] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ ✅ Target relates to increase of circular product design [boolean, single item] ∟ ✅ Target relates to increase of circular material use rate [boolean, single item] ∟ ✅ Target relates to minimisation of primary raw material [boolean, single item] ∟ ✅ Target relates to sustainable sourcing and (or) use of renewable resources [boolean, single item] ∟ ⬇️ Layer(s) in waste hierarchy to which target relates [enumerationSet, single item] ∟ ✅ Ecological thresholds and (or) entity-specific allocations were taken into consideration when setting target [boolean, single item] ∟ 🔡 Disclosure of ecological thresholds identified and methodology used to identify ecological thresholds¹ [textBlock, single item, text block] ∟ ✅ Ecological thresholds are entity-specific [boolean, single item] ∟ 🔡 Disclosure of how ecological entity-specific thresholds were determined [textBlock, single item, text block] ∟ 🔡 Disclosure of how responsibility for respecting identified ecological thresholds is allocated [textBlock, single item, text block] ∟ ✅ Target is mandatory (required by legislation) [boolean, single item] ∟ ✅ Target addresses shortcomings related to Substantial Contribution criteria for Circular Economy [boolean, single item] ∟ ✅ Target addresses shortcomings related to Do No Significant Harm criteria for Circular Economy [boolean, single item] ∟ E5-4 Resource inflows - general ∟ Resource inflows - general [string, single item, abstract] ∟ 🔡 Disclosure of information on resource inflows related to material impacts, risks and opportunities [textBlock, single item, text block] ∟ Resource inflows [string, single item, abstract] ∟ TABLE: Resource inflows [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Resource inflows [string, single item, line items] ∟ 🔡 Description of resource inflows for products and materials, water and property, plant and equipment used in own operations and along upstream value chain [textBlock, single item, text block] ∟ 🔡 Information about materials used to manufacture products and services [textBlock, single item, text block] ∟ 🧱 Products and technical and biological materials used¹ [mass, single item] ∟ % Percentage of biological materials used to manufacture products and services that are sustainably sourced [percent, single item] ∟ 🔡 Information about certification scheme used and application of cascading principle [textBlock, single item, text block] ∟ 🧱 Secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture products and services¹ [mass, single item] ∟ % Percentage of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture products and services [percent, single item] ∟ 🔡 Description of materials that are sourced from by-products or waste stream [textBlock, single item, text block] ∟ 🔡 Description of how double counting was avoided for reused, recycled categories and choices made [textBlock, single item, text block] ∟ 🔡 Description of methodologies used to calculate data and key assumptions used [textBlock, single item, text block] ∟ ⬇️ Data source(s) (resource inflows) [enumerationSet, single item] ∟ E5-5 Resource outflows - general ∟ Resource outflows - general [string, single item, abstract] ∟ 🔡 Disclosure of information on resource outflows related to material impacts, risks and opportunities [textBlock, single item, text block] ∟ Resource outflows [string, single item, abstract] ∟ TABLE: Resource outflows [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Resource outflows [string, single item, line items] ∟ 🔡 Description of key products and materials that come out of production process and that are designed along circular principles [textBlock, single item, text block] ∟ 🧱 Waste generated diverted from disposal¹ [mass, single item] ∟ 🧱 Waste generated directed to disposal¹ [mass, single item] ∟ 🧱 Waste generated¹ [mass, single item] ∟ 🧱 Non-recycled waste¹ [mass, single item] ∟ % Percentage of non-recycled waste [percent, single item] ∟ 🔡 Disclosure of composition of waste [textBlock, single item, text block] ∟ 🔡 Disclosure of engagement in product end-of-life waste management [textBlock, single item, text block] ∟ 🧱 Hazardous waste¹ [mass, single item] ∟ 🧱 Radioactive waste¹ [mass, single item] ∟ 🔡 Description of methodologies used to calculate data and key assumptions used [textBlock, single item, text block] ∟ ⬇️ Data source(s) (resource outflows) [enumerationSet, single item] ∟ Resource outflows - products [string, single item, abstract] ∟ TABLE: Resource outflows - products [string, table, table] ∟ TYPED AXIS: Name of product [string, dimension, typed axis] ∟ LINE ITEMS: Resource outflows - products [string, single item, line items] ∟ 🔡 Disclosure of expected durability of product placed on market in relation to industry average [textBlock, single item, text block] ∟ 🔡 Disclosure of reparability of product [textBlock, single item, text block] ∟ 🔡 Disclosure of rates of recyclable content in product and its packaging [textBlock, single item, text block] ∟ Resource outflows - waste diverted from disposal [string, single item, abstract] ∟ TABLE: Resource outflows - waste diverted from disposal [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Type of waste [string, dimension, axis] ∟ 🔲 Type of waste [domain, single item, member] ∟ 🔲 Hazardous waste [domain, single item, member] ∟ 🔲 Non-hazardous waste [domain, single item, member] ∟ AXIS: Type of recovery operations [string, dimension, axis] ∟ 🔲 Type of recovery operations [domain, single item, member] ∟ 🔲 Preparation for reuse [domain, single item, member] ∟ 🔲 Recycling [domain, single item, member] ∟ 🔲 Other recovery operations [domain, single item, member] ∟ LINE ITEMS: Resource outflows - waste diverted from disposal [string, single item, line items] ∟ 🧱 Waste generated diverted from disposal¹ [mass, single item] ∟ Resource outflows - waste directed to disposal [string, single item, abstract] ∟ TABLE: Resource outflows - waste directed to disposal [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Type of waste [string, dimension, axis] ∟ 🔲 Type of waste [domain, single item, member] ∟ 🔲 Hazardous waste [domain, single item, member] ∟ 🔲 Non-hazardous waste [domain, single item, member] ∟ AXIS: Type of waste treatment [string, dimension, axis] ∟ 🔲 Type of waste treatment [domain, single item, member] ∟ 🔲 Incineration [domain, single item, member] ∟ 🔲 Landfill [domain, single item, member] ∟ 🔲 Other disposal operations [domain, single item, member] ∟ LINE ITEMS: Resource outflows - waste directed to disposal [string, single item, line items] ∟ 🧱 Waste generated directed to disposal¹ [mass, single item] ∟ E5-6 Anticipated financial effects from material resource use and circular economy-related risks and opportunities - general ∟ Anticipated financial effects from material risks and opportunities arising from resource use and circular economy-related impacts - general [string, single item, abstract] ∟ Anticipated financial effects from material risks and opportunities arising from resource use and circular economy-related impacts [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material risks and opportunities arising from resource use and circular economy-related impacts [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E5 Resource use and circular economy [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material risks and opportunities arising from resource use and circular economy-related impacts [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of critical assumptions used to quantify anticipated financial effects, sources and level of uncertainty of assumptions [textBlock, single item, text block] ∟ E5-6.1 Anticipated financial effects from material resource use and circular economy-related risks and opportunities - time horizons - general ∟ Anticipated financial effects from material resource use and circular economy-related risks and opportunities - time horizons - general [string, single item, abstract] ∟ Anticipated financial effects from material resource use and circular economy-related risks and opportunities - time horizons [string, single item, abstract] ∟ TABLE: Anticipated financial effects from material resource use and circular economy-related risks and opportunities - time horizons [string, table, table] ∟ AXIS: Range [string, dimension, axis] ∟ 🔲 Estimated value [domain, single item, member] ∟ 🔲 Minimum value [domain, single item, member] ∟ 🔲 Maximum value [domain, single item, member] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS E5 Resource use and circular economy [domain, single item, member] ∟ LINE ITEMS: Anticipated financial effects from material resource use and circular economy-related risks and opportunities - time horizons [string, single item, line items] ∟ 🔡 Disclosure of anticipated financial effects of material risks and opportunities [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative information about anticipated financial effects of material risks and opportunities arising from impacts¹ [textBlock, single item, text block] ∟ 🔡 Disclosure of qualitative information about anticipated financial effects of material risks and opportunities arising from impacts [textBlock, single item, text block] ∟ 🔡 Description of effects considered, related impacts and dependencies and time horizons in which they are likely to materialise [textBlock, single item, text block] S1 ∟ Own workforce ∟ S1.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S1) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S1) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (S1) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (S1) [string, single item, line items] ∟ 🔡 Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [textBlock, single item, text block] ∟ 🔡 Description of material impacts resulting from materiality assessment [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [textBlock, single item, text block] ∟ ✅ All people in own workforce / value chain workers / affected communities / consumers and end-users who could be materially impacted by undertaking are included in scope of disclosure under ESRS 2 [boolean, single item] ∟ 🔡 Description of types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users subject to material impacts [textBlock, single item, text block] ∟ ⬇️ Type(s) of employees and non-employees in own workforce subject to material impacts by own operations [enumerationSet, single item] ∟ ✅ Understanding of how people in own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [boolean, single item] ∟ 🔡 Disclosure of how understanding of how people in own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [textBlock, single item, text block] ∟ ⬇️ Material negative impacts occurrence (own workforce) [enumeration, single item] ∟ 🔡 Description of activities that result in positive impacts and types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users that are positively affected or could be positively affected [textBlock, single item, text block] ∟ 🔡 Disclosure of specific countries or regions where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [textBlock, single item, text block] ∟ ⬇️ Countries where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [enumeration, single item] ∟ 🔡 Description of material impacts on own workforce that may arise from transition plans for reducing negative impacts on environment and achieving greener and climate-neutral operations [textBlock, single item, text block] ∟ 🔡 Information about type of operations at significant risk of incidents of forced labour or compulsory labour [textBlock, single item, text block] ∟ 🔡 Information about countries or geographic areas with operations considered at significant risk of incidents of forced labour or compulsory labour [textBlock, single item, text block] ∟ ⬇️ Countries with operations considered at significant risk of incidents of forced labour or compulsory labour [enumeration, single item] ∟ 🔡 Information about type of operations at significant risk of incidents of child labour [textBlock, single item, text block] ∟ 🔡 Information about countries or geographic areas with operations considered at significant risk of incidents of child labour [textBlock, single item, text block] ∟ ⬇️ Countries with operations considered at significant risk of incidents of child labour [enumeration, single item] ∟ 🔡 Description of material risks and (or) opportunities resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of relationship between material risks and opportunities arising from impacts and (or) dependencies on own workforce / value chain workers / affected communities / consumers and end-users and strategy and business model [textBlock, single item, text block] ∟ ✅ Material risks and opportunities arising from impacts and (or) dependencies either on people in own workforce / value chain workers / affected communities / consumers and end-users relate to specific groups [boolean, single item] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ S1-1 Policies related to own workforce - general ∟ Policies related to own workforce - general [string, single item, abstract] ∟ Policies related to own workforce [string, single item, abstract] ∟ TABLE: Policies related to own workforce [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Disclosure of policies related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, line items] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🔡 Disclosure of policies adopted to manage material impacts on own workforce / value chain workers / affected communities / consumers and end-users, as well as associated material risks and opportunities [textBlock, single item, text block] ∟ (no label) [string, single item] ∟ 🔡 Description of processes and mechanisms to monitor compliance with UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to respect for human rights, including labour rights [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to engagement with people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to measures to provide and (or) enable remedy for human rights impacts [textBlock, single item, text block] ∟ ✅ Policies are aligned with relevant internationally recognised instruments [boolean, single item] ∟ 🔡 Description of how policies are aligned with relevant internationally recognised instruments [textBlock, single item, text block] ∟ ✅ Policies explicitly address trafficking of human beings, forced labour, compulsory labour, and (or) child labour [boolean, single item] ∟ ✅ Policies explicitly address trafficking in human beings [boolean, single item] ∟ ✅ Policies explicitly address forced labour or compulsory labour [boolean, single item] ∟ ✅ Policies explicitly address child labour [boolean, single item] ∟ ✅ Workplace accident prevention policy or management system are in place [boolean, single item] ∟ ✅ Specific policies aimed at elimination of discrimination are in place [boolean, single item] ∟ ✅ Policies aimed at elimination of harassment are in place [boolean, single item] ∟ ✅ Policies aimed at promoting equal opportunities are in place [boolean, single item] ∟ ✅ Policies aimed at other ways to advance diversity and inclusion are in place [boolean, single item] ∟ ✅ Policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected and (or) to advance diversity and inclusion [boolean, single item] ∟ 🔡 Disclosure of how policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected and (or) to advance diversity and inclusion [textBlock, single item, text block] ∟ ✅ Explanations of significant changes to policies adopted during reporting year provide contextual information for users [boolean, single item] ∟ 🔡 Disclosure of explanations for significant changes to policies adopted during reporting year [textBlock, single item, text block] ∟ ⬇️ Supplier codes of conduct provisions [enumerationSet, single item] ∟ ✅ Policies and procedures which make either qualifications, skills or experience basis for recruitment, placement, training and (or) advancement at all levels are in place [boolean, single item] ∟ ✅ Undertaking assigns responsibility at top management level for equal treatment and opportunities in employment, issue clear company-wide policies and procedures to guide equal employment practices, and (or) links advancement to desired performance in this area [boolean, single item] ∟ ✅ Staff training on non-discrimination policies and practices has been provided [boolean, single item] ∟ ✅ Adjustments to physical environment to ensure health and safety for workers, customers and other visitors with disabilities have been made [boolean, single item] ∟ ✅ Undertaking evaluates whether job requirements have been defined in way that could systematically disadvantage certain groups [boolean, single item] ∟ ✅ Up-to-date records on recruitment, training and promotion that provide transparent view of opportunities for employees and their progression within undertaking have been kept [boolean, single item] ∟ ✅ Undertaking puts in place grievance procedures to address complaints, handle appeals and provide recourse for employees when discrimination is identified, and is alert to formal structures and informal cultural issues that can prevent employees from raising concerns and grievances [boolean, single item] ∟ ✅ Programs to promote access to skills development are in place [boolean, single item] ∟ Minimum Disclosure Requirement - policies related to own workforce [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to own workforce [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to own workforce [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ⬇️ Ground(s) for discrimination specifically covered by policy [enumerationSet, single item] ∟ ✅ Specific policy commitments related to inclusion or positive action for people from groups at particular risk of vulnerability in own workforce are in place [boolean, single item] ∟ 🔤 Reference for identification of aspects of policy that satisfy requirements of disclosure of policies related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item] ∟ 🔡 Disclosure of communication tools and channels aimed at ensuring that policy is accessible and that different audiences understand its implications, as well as explanation of how potential barriers for dissemination are identified and removed [textBlock, single item, text block] ∟ S1-2 Processes for engaging with own workforce and workers’ representatives about impacts - general ∟ Processes for engaging with own workforce and workers' representatives about impacts - general [string, single item, abstract] ∟ Processes for engaging with own workforce and workers' representatives about impacts [string, single item, abstract] ∟ TABLE: Processes for engaging with own workforce and workers' representatives about impacts [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S1 Own workforce [domain, single item, member] ∟ LINE ITEMS: Processes for engaging with own workforce and workers' representatives about impacts [string, single item, line items] ∟ 🔡 Disclosure of general processes for engaging with people in own workforce / value chain workers / affected communities / consumers and end-users and their representatives about actual and potential impacts [textBlock, single item, text block] ∟ ✅ Perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [boolean, single item] ∟ 🔡 Disclosure of how perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [textBlock, single item, text block] ∟ ⬇️ Group(s) for which engagement occurs (own workforce) [enumerationSet, single item] ∟ 🔡 Disclosure of stage(s) at which engagement occurs, type of engagement and frequency of engagement [textBlock, single item, text block] ∟ 🔡 Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking's approach [textBlock, single item, text block] ∟ 🔡 Disclosure of Global Framework Agreement or other agreements with workers' representatives related to respect of human rights of own workforce [textBlock, single item, text block] ∟ 🔡 Disclosure of how effectiveness of engagement with own workforce / value chain workers / affected communities / consumers and end-users is assessed [textBlock, single item, text block] ∟ 🔡 Disclosure of steps taken to gain insight into perspectives of people in own workforce / value chain workers / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised [textBlock, single item, text block] ∟ ✅ No general process to engage with own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ 🔡 Disclosure of timeframe for adoption of general process to engage with own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of how undertaking engages with at-risk or persons in vulnerable situations [textBlock, single item, text block] ∟ 🔡 Disclosure of how potential barriers to engagement with people in own workforce are taken into account [textBlock, single item, text block] ∟ 🔡 Disclosure of how people in own workforce are provided with information that is understandable and accessible through appropriate communication channels [textBlock, single item, text block] ∟ 🔡 Disclosure of any conflicting interests that have arisen among own workforce and how these conflicting interests have been resolved [textBlock, single item, text block] ∟ 🔡 Disclosure of how undertaking seeks to respect human rights of all stakeholders engaged [textBlock, single item, text block] ∟ 🔡 Information about effectiveness of processes for engaging with own workforce from previous reporting periods [textBlock, single item, text block] ∟ S1-3 Processes to remediate negative impacts and channels for own workforce to raise concerns - general ∟ Processes to remediate negative impacts and channels for own workforce to raise concerns - general [string, single item, abstract] ∟ Processes to remediate negative impacts and channels for own workforce to raise concerns [string, single item, abstract] ∟ TABLE: Processes to remediate negative impacts and channels for own workforce to raise concerns [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S1 Own workforce [domain, single item, member] ∟ LINE ITEMS: Processes to remediate negative impacts and channels for own workforce to raise concerns [string, single item, line items] ∟ 🔡 Disclosure of processes in place to provide for or cooperate in remediation of negative impacts on people in own workforce / value chain workers / affected communities / consumers and end-users that undertaking is connected with, as well as channels available to raise concerns and have them addressed [textBlock, single item, text block] ∟ 🔡 Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [textBlock, single item, text block] ∟ 🔡 Disclosure of specific channels in place for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs directly with undertaking and have them addressed [textBlock, single item, text block] ∟ ✅ Undertaking is relying solely on information provided by its business relationships about existence of channels to raise concerns or needs [boolean, single item] ∟ ⬇️ Establishment of specific channels for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs [enumerationSet, single item] ∟ ⬇️ Accessibility of third party mechanisms for own workforce [enumerationSet, single item] ∟ ✅ People in own workforce / value chain workers that may be affected are able to access channels at level of undertaking they are employed by or contracted to work for in relation to each material impact [boolean, single item] ∟ 🔡 Disclosure of how people in own workforce / value chain workers that may be affected are able to access channels at level of undertaking they are employed by or contracted to work for in relation to each material impact [textBlock, single item, text block] ∟ ✅ Grievance or complaints handling mechanism related to employee matters is in place [boolean, single item] ∟ 🔡 Disclosure of processes through which undertaking supports availability of channels in workplace of its own workforce [textBlock, single item, text block] ∟ 🔡 Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured, including through involvement of stakeholders who are intended users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [textBlock, single item, text block] ∟ ✅ Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place [boolean, single item] ∟ ✅ No channel for raising concerns either for people in own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ ✅ Availability of channel for raising concerns is not supported for people in own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of timeframe for channel for raising concerns to be in place [textBlock, single item, text block] ∟ S1-4 Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions - general ∟ Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions - general [string, single item, abstract] ∟ Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions [string, single item, abstract] ∟ TABLE: Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Disclosure of how action is taken to address material negative and positive impacts, and to manage material risks and pursue material opportunities related to own workforce / value chain workers / affected communities / consumers and end-users, and effectiveness of those actions [textBlock, single item, text block] ∟ Material impacts related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ Description of actions taken, planned or underway to prevent or mitigate material negative impacts on own workforce / value chain workers / affected communities [string, single item, abstract] ∟ ✅ Undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of how undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material negative impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of measures taken to mitigate negative impacts on own workforce that arise from transition to greener, climate-neutral economy [textBlock, single item, text block] ∟ 🔡 Description of additional actions or initiatives with primary purpose of delivering positive impacts for own workforce / value chain workers / affected communities [textBlock, single item, text block] ∟ ✅ People in own workforce and (or) workers' representatives play role in decisions regarding either design or implementation of programmes or processes whose primary aim is to deliver positive impacts [boolean, single item] ∟ 🔡 Disclosure of how people in own workforce and (or) workers' representatives play role in decisions regarding either design or implementation of programmes or processes whose primary aim is to deliver positive impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of intended or achieved positive outcomes of programmes or processes for people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ⬇️ Sustainable Development Goals which initiatives or processes whose primary aim is to deliver positive impacts for people in own workforce / value chain workers / affected communities / consumers and end-users are designed to support achievement of [enumerationSet, single item] ∟ 🔡 Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce / value chain workers / affected communities / consumers and end-users is tracked and assessed [textBlock, single item, text block] ∟ 🔡 Description of processes through which undertaking identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Undertaking ensures that own practices do not cause or contribute to material negative impacts on own workforce [boolean, single item] ∟ 🔡 Disclosure of how undertaking ensures that own practices do not cause or contribute to material negative impacts on own workforce [textBlock, single item, text block] ∟ 🔡 Disclosure of resources allocated to management of material impacts¹ [textBlock, single item, text block] ∟ 🔡 Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of general and specific approaches to addressing material negative impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of initiatives aimed at contributing to additional material positive impacts [textBlock, single item, text block] ∟ 🔡 Disclosure of how far undertaking has progressed in efforts during reporting period [textBlock, single item, text block] ∟ 🔡 Disclosure of aims for continued improvement [textBlock, single item, text block] ∟ Material risks and opportunities related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ 🔡 Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce / value chain workers / affected communities / consumers and end-users and how effectiveness is tracked [textBlock, single item, text block] ∟ 🔡 Description of what action is planned or underway to pursue material opportunities in relation to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - action plans to manage material impacts, risks, and opportunities related to own workforce [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - action plans to manage material impacts, risks, and opportunities related to own workforce [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - action plans to manage material impacts, risks, and opportunities related to own workforce [string, single item, line items] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ ✅ Action to provide and (or) enable remedy in relation to actual material impact on own workforce / value chain workers / affected communities / consumers and end-users has been taken [boolean, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks, and opportunities related to own workforce [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks, and opportunities related to own workforce [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks, and opportunities related to own workforce [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks, and opportunities related to own workforce - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks, and opportunities related to own workforce - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks, and opportunities related to own workforce - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities - general ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities - general [string, single item, abstract] ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities [string, single item, abstract] ∟ TABLE: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities [string, table, table] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities [string, single item, line items] ∟ 🔤 Name of target¹ [string, single item] ∟ 🔡 Disclosure of time-bound and outcome-oriented targets related to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of process for setting time-bound and outcome-oriented targets [textBlock, single item, text block] ∟ ✅ Own workforce or workers' representatives were engaged directly in tracking performance against targets [boolean, single item] ∟ 🔡 Disclosure of how own workforce or workers' representatives were engaged directly in tracking performance against targets [textBlock, single item, text block] ∟ ✅ Own workforce or workers' representatives were engaged directly in identifying lessons or improvements as result of undertaking's performance [boolean, single item] ∟ 🔡 Disclosure of how own workforce or workers' representatives were engaged directly in identifying lessons or improvements as result of undertaking's performance [textBlock, single item, text block] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on own workforce [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on own workforce [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on own workforce [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Target relationship to impacts, risks and opportunities [enumerationSet, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ 🔡 Disclosure of intended outcomes to be achieved in lives of people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of stability of target over time in terms of definitions and methodologies to enable comparability [textBlock, single item, text block] ∟ 🔡 Disclosure of standards or commitments on which target is based [textBlock, single item, text block] ∟ S1-6 Characteristics of undertaking's employees - general ∟ Characteristics of undertaking's employees - general [string, single item, abstract] ∟ 🔡 Description of key characteristics of employees in own workforce [textBlock, single item, text block] ∟ Characteristics of undertaking's employees [string, single item, abstract] ∟ TABLE: Characteristics of undertaking's employees [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Characteristics of undertaking's employees [string, single item, line items] ∟ 1️⃣ Number of employees (head count), at end of period [integer, single item] ∟ 1️⃣ Number of employees (head count), during period [integer, single item] ∟ 1️⃣ Number of employees who have left undertaking, during period [integer, single item] ∟ % Percentage of employee turnover [percent, single item] ∟ 🔡 Description of methodologies and assumptions used to compile data (employees) [textBlock, single item, text block] ∟ ✅ Employees numbers are reported using another methodology [boolean, single item] ∟ 🔡 Explanation of another methodology used to compile data (employees) [textBlock, single item, text block] ∟ 🔡 Description of methodology for employee turnover rate [textBlock, single item, text block] ∟ 🔡 Disclosure of contextual information necessary to understand data (employees) [textBlock, single item, text block] ∟ 🔡 Explanation of why it is not possible to disclose data about employees for gender categorised as other than female and male and why this category is not applicable [textBlock, single item, text block] ∟ ✅ All people performing work for undertaking are employees and undertaking does not have any people in its workforce who are not employees [boolean, single item] ∟ 🔡 Disclosure of reference of information reported on total number of employees to most representative number in financial statements [textBlock, single item, text block] ∟ Characteristics of undertaking's employees - number of employees by gender [string, single item, abstract] ∟ TABLE: Characteristics of undertaking's employees - number of employees by gender [string, table, table] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Characteristics of undertaking's employees - number of employees by gender [string, single item, line items] ∟ 1️⃣ Number of employees (head count), at end of period [integer, single item] ∟ 1️⃣ Number of employees (head count), during period [integer, single item] ∟ Characteristics of undertaking's employees - number of employees in countries with 50 or more employees [string, single item, abstract] ∟ TABLE: Characteristics of undertaking's employees - number of employees in countries with 50 or more employees [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Characteristics of undertaking's employees - number of employees in countries with 50 or more employees [string, single item, line items] ∟ 1️⃣ Number of employees in countries with 50 or more employees representing at least 10% of total number of employees, at end of period [integer, single item] ∟ 1️⃣ Number of employees in countries with 50 or more employees representing at least 10% of total number of employees, during period [integer, single item] ∟ Characteristics of undertaking's employees - information on employees by contract type and gender [string, single item, abstract] ∟ TABLE: Characteristics of undertaking's employees - information on employees by contract type and gender [string, table, table] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Type of employee contract [string, dimension, axis] ∟ 🔲 Type of employee contract [domain, single item, member] ∟ 🔲 Permanent employees [domain, single item, member] ∟ 🔲 Temporary employees [domain, single item, member] ∟ 🔲 Non-guaranteed hours employees [domain, single item, member] ∟ 🔲 Full-time employees [domain, single item, member] ∟ 🔲 Part-time employees [domain, single item, member] ∟ LINE ITEMS: Characteristics of undertaking's employees - information on employees by contract type and gender [string, single item, line items] ∟ ⬇️ Methodology of employees measurement [enumeration, single item] ∟ 1️⃣ Number of employees (head count or full-time equivalent), at end of period [decimal, single item] ∟ 1️⃣ Number of employees (head count or full-time equivalent), during period [decimal, single item] ∟ Characteristics of undertaking's employees - information on employees by contract type and region [string, single item, abstract] ∟ TABLE: Characteristics of undertaking's employees - information on employees by contract type and region [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Region [string, dimension, typed axis] ∟ AXIS: Type of employee contract [string, dimension, axis] ∟ 🔲 Type of employee contract [domain, single item, member] ∟ 🔲 Permanent employees [domain, single item, member] ∟ 🔲 Temporary employees [domain, single item, member] ∟ 🔲 Non-guaranteed hours employees [domain, single item, member] ∟ 🔲 Full-time employees [domain, single item, member] ∟ 🔲 Part-time employees [domain, single item, member] ∟ LINE ITEMS: Characteristics of undertaking's employees - information on employees by contract type and region [string, single item, line items] ∟ ⬇️ Methodology of employees measurement [enumeration, single item] ∟ 1️⃣ Number of employees (head count or full-time equivalent), at end of period [decimal, single item] ∟ 1️⃣ Number of employees (head count or full-time equivalent), during period [decimal, single item] ∟ S1-7 Characteristics of non-employees in undertaking’s own workforce - general ∟ Characteristics of non-employees in undertaking's own workforce - general [string, single item, abstract] ∟ 🔡 Description of key characteristics of non-employees in own workforce [textBlock, single item, text block] ∟ Characteristics of non-employees in undertaking's own workforce [string, single item, abstract] ∟ TABLE: Characteristics of non-employees in undertaking's own workforce [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Characteristics of non-employees in undertaking's own workforce [string, single item, line items] ∟ 1️⃣ Number of non-employees in own workforce, at end of period [integer, single item] ∟ 1️⃣ Number of non-employees in own workforce - self-employed people, at end of period [integer, single item] ∟ 1️⃣ Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities, at end of period [integer, single item] ∟ 1️⃣ Number of non-employees in own workforce, during period [integer, single item] ∟ 1️⃣ Number of non-employees in own workforce - self-employed people, during period [integer, single item] ∟ 1️⃣ Number of non-employees in own workforce - people provided by undertakings primarily engaged in employment activities, during period [integer, single item] ∟ 🔡 Description of methodologies and assumptions used to compile data (non-employees) [textBlock, single item, text block] ∟ ⬇️ Methodology of non-employees measurement [enumeration, single item] ∟ ✅ Non-employees numbers are reported using another methodology [boolean, single item] ∟ 🔡 Explanation of another methodology used to compile data (non-employees) [textBlock, single item, text block] ∟ 🔡 Disclosure of contextual information necessary to understand data (non-employees) [textBlock, single item, text block] ∟ 🔡 Disclosure of most common types of non-employees, their relationship with undertaking, and type of work that they perform [textBlock, single item, text block] ∟ ✅ Non-employees data is estimated because data is not available [boolean, single item] ∟ 🔡 Description of basis of preparation of non-employees estimated number [textBlock, single item, text block] ∟ S1-8 Collective bargaining coverage and social dialogue - general ∟ Collective bargaining coverage and social dialogue - general [string, single item, abstract] ∟ 🔡 Disclosure of extent to which working conditions and terms of employment of employees are determined or influenced by collective bargaining agreements and extent to which employees are represented in social dialogue in European Economic Area (EEA) [textBlock, single item, text block] ∟ Collective bargaining coverage and social dialogue [string, single item, abstract] ∟ TABLE: Collective bargaining coverage and social dialogue [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Collective bargaining coverage and social dialogue [string, single item, line items] ∟ % Percentage of total employees covered by collective bargaining agreements [percent, single item] ∟ ✅ Undertaking has one or more collective bargaining agreements (EEA) [boolean, single item] ∟ ⬇️ Basis for determination of working conditions and terms of employment for employees not covered by collective bargaining agreements [enumerationSet, single item] ∟ 🔡 Disclosure of extent to which working conditions and terms of employment of non-employees in own workforce are determined or influenced by collective bargaining agreements [textBlock, single item, text block] ∟ % Percentage of non-employees in own workforce whose working conditions and terms of employment are determined or influenced by collective bargaining agreements [percent, single item] ∟ 🔡 Disclosure of existence of any agreement with employees for representation by European Works Council (EWC), Societas Europaea (SE) Works Council, or Societas Cooperativa Europaea (SCE) Works Council [textBlock, single item, text block] ∟ Collective bargaining coverage and social dialogue by country (EEA) in which undertaking has significant employment [string, single item, abstract] ∟ TABLE: Collective bargaining coverage and social dialogue by country (EEA) in which undertaking has significant employment [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Collective bargaining coverage and social dialogue by country (EEA) in which undertaking has significant employment [string, single item, line items] ∟ ⬇️ Coverage rate of employees in country (EEA) that are covered by collective bargaining agreements [enumeration, single item] ∟ ⬇️ Coverage rate of employees in country (EEA) that are covered at establishment level by workers' representatives [enumeration, single item] ∟ Collective bargaining coverage by region (non-EEA) [string, single item, abstract] ∟ TABLE: Collective bargaining coverage by region (non-EEA) [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Region [string, dimension, typed axis] ∟ LINE ITEMS: Collective bargaining coverage by region (non-EEA) [string, single item, line items] ∟ ⬇️ Coverage rate of employees in region (non-EEA) that are covered by collective bargaining agreements [enumeration, single item] ∟ S1-9 Diversity metrics - general ∟ Diversity metrics - general [string, single item, abstract] ∟ 🔡 Disclosure of gender distribution at top management and age distribution amongst employees [textBlock, single item, text block] ∟ Diversity metrics - detailed [string, single item, abstract] ∟ TABLE: Diversity metrics - detailed [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Diversity metrics - detailed [string, single item, line items] ∟ 1️⃣ Number of employees (head count) under 30 years old, during period [integer, single item] ∟ 1️⃣ Number of employees (head count) under 30 years old, at end of period [integer, single item] ∟ % Percentage of employees under 30 years old [percent, single item] ∟ 1️⃣ Number of employees (head count) between 30 and 50 years old, during period [integer, single item] ∟ 1️⃣ Number of employees (head count) between 30 and 50 years old, at end of period [integer, single item] ∟ % Percentage of employees between 30 and 50 years old [percent, single item] ∟ 1️⃣ Number of employees (head count) over 50 years old, during period [integer, single item] ∟ 1️⃣ Number of employees (head count) over 50 years old, at end of period [integer, single item] ∟ % Percentage of employees over 50 years old [percent, single item] ∟ 🔡 Disclosure of own definition of top management used [textBlock, single item, text block] ∟ Diversity metrics - distribution by gender [string, single item, abstract] ∟ TABLE: Diversity metrics - distribution by gender [string, table, table] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Diversity metrics - distribution by gender [string, single item, line items] ∟ 1️⃣ Number of employees (head count) at top management level, during period [integer, single item] ∟ 1️⃣ Number of employees (head count) at top management level, at end of period [integer, single item] ∟ % Percentage of employees at top management level [percent, single item] ∟ S1-10 Adequate wages - general ∟ Adequate wages - general [string, single item, abstract] ∟ 🔡 Disclosure of whether or not employees are paid adequate wage, and if not all employees are paid adequate wage, countries and percentage of employees concerned [textBlock, single item, text block] ∟ Adequate wages [string, single item, abstract] ∟ TABLE: Adequate wages [string, table, table] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ LINE ITEMS: Adequate wages [string, single item, line items] ∟ ✅ All employees and (or) non-employees are paid adequate wage in line with applicable benchmarks [boolean, single item] ∟ ⬇️ Countries where employees and (or) non-employees earn below applicable adequate wage benchmark [enumeration, single item] ∟ Adequate wages by country [string, single item, abstract] ∟ TABLE: Adequate wages by country [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ LINE ITEMS: Adequate wages by country [string, single item, line items] ∟ % Percentage of employees and (or) non-employees paid below applicable adequate wage benchmark [percent, single item] ∟ S1-11 Social protection - general ∟ Social protection - general [string, single item, abstract] ∟ 🔡 Disclosure of whether employees are covered by social protection against loss of income due to major life events and countries where this is not case [textBlock, single item, text block] ∟ Social protection - major life events [string, single item, abstract] ∟ TABLE: Social protection - major life events [string, table, table] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ LINE ITEMS: Social protection - major life events [string, single item, line items] ∟ ⬇️ Employees and (or) non-employees coverage by social protection, through public programs or through benefits offered, against loss of income due to major life events [enumerationSet, single item] ∟ ⬇️ Countries where employees and (or) non-employees do not have social protection with regard to one or more of types of major life events [enumeration, single item] ∟ Social protection by country [string, single item, abstract] ∟ TABLE: Social protection by country [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ LINE ITEMS: Social protection by country [string, single item, line items] ∟ 🔡 Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to sickness [textBlock, single item, text block] ∟ 🔡 Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to unemployment starting from when own worker is working for undertaking [textBlock, single item, text block] ∟ 🔡 Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to employment injury and acquired disability [textBlock, single item, text block] ∟ 🔡 Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to parental leave [textBlock, single item, text block] ∟ 🔡 Disclosure of types of employees and (or) non-employees who are not covered by social protection, through public programs or through benefits offered, against loss of income due to retirement [textBlock, single item, text block] ∟ S1-12 Persons with disabilities - general ∟ Persons with disabilities - general [string, single item, abstract] ∟ 🔡 Disclosure of percentage of own employees with disabilities [textBlock, single item, text block] ∟ Persons with disabilities [string, single item, abstract] ∟ TABLE: Persons with disabilities [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Persons with disabilities [string, single item, line items] ∟ % Percentage of persons with disabilities amongst employees [percent, single item] ∟ 🔡 Disclosure of contextual information necessary to understand data and how data has been compiled (persons with disabilities) [textBlock, single item, text block] ∟ Percentage of employees with disabilities by gender [string, single item, abstract] ∟ TABLE: Percentage of employees with disabilities by gender [string, table, table] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Percentage of employees with disabilities by gender [string, single item, line items] ∟ % Percentage of persons with disabilities amongst employees [percent, single item] ∟ S1-13 Training and skills development metrics - general ∟ Training and skills development metrics - general [string, single item, abstract] ∟ 🔡 Disclosure of extent to which training and skills development is provided to employees [textBlock, single item, text block] ∟ Training and skills development metrics [string, single item, abstract] ∟ TABLE: Training and skills development metrics [string, table, table] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Training and skills development metrics [string, single item, line items] ∟ % Percentage of employees and (or) non-employees that participated in regular performance and career development reviews [percent, single item] ∟ 1️⃣ Average number of training hours per employee and (or) non-employee [decimal, single item] ∟ Training and skills development metrics by employee category and gender [string, single item, abstract] ∟ TABLE: Training and skills development metrics by employee category and gender [string, table, table] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Employee category [string, dimension, typed axis] ∟ LINE ITEMS: Training and skills development metrics by employee category and gender [string, single item, line items] ∟ % Percentage of employees and (or) non-employees that participated in regular performance and career development reviews [percent, single item] ∟ 1️⃣ Average number of training hours per employee and (or) non-employee [decimal, single item] ∟ S1-14 Health and safety metrics - general ∟ Health and safety metrics - general [string, single item, abstract] ∟ 🔡 Disclosure of extent to which own workforce is covered by health and safety management system [textBlock, single item, text block] ∟ Health and safety metrics [string, single item, abstract] ∟ TABLE: Health and safety metrics [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Health and safety metrics [string, single item, line items] ∟ ✅ Health and safety management system, or certain parts thereof, has been subject to internal audit or external certification [boolean, single item] ∟ 🔡 Description of underlying standards for internal audit or external certification of health and safety management system [textBlock, single item, text block] ∟ % Percentage of own workers covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines and which has been internally audited and (or) audited or certified by external party [percent, single item] ∟ Health and safety metrics - detailed [string, single item, abstract] ∟ TABLE: Health and safety metrics - detailed [string, table, table] ∟ AXIS: Employees and non-employees [string, dimension, axis] ∟ 🔲 Employees and non-employees / NA [domain, single item, member] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 Non-employees [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Health and safety metrics - detailed [string, single item, line items] ∟ % Percentage of people in own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines [percent, single item] ∟ 1️⃣ Number of fatalities in own workforce as result of work-related injuries and work-related ill health [integer, single item] ∟ 1️⃣ Number of fatalities in own workforce as result of work-related injuries [integer, single item] ∟ 1️⃣ Number of fatalities in own workforce as result of work-related ill health [integer, single item] ∟ 1️⃣ Number of fatalities as result of work-related injuries and work-related ill health of other workers working on undertaking's sites [integer, single item] ∟ 1️⃣ Number of fatalities as result of work-related injuries of other workers working on undertaking's sites [integer, single item] ∟ 1️⃣ Number of fatalities as result of work-related ill health of other workers working on undertaking's sites [integer, single item] ∟ 1️⃣ Number of recordable work-related accidents [integer, single item] ∟ % Rate of recordable work-related accidents [percent, single item] ∟ 1️⃣ Number of cases of recordable work-related ill health [integer, single item] ∟ 1️⃣ Number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health [decimal, single item] ∟ S1-15 Work-life balance metrics - general ∟ Work-life balance metrics - general [string, single item, abstract] ∟ 🔡 Disclosure of extent to which employees are entitled to and make use of family-related leave [textBlock, single item, text block] ∟ Work-life balance metrics [string, single item, abstract] ∟ TABLE: Work-life balance metrics [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Work-life balance metrics [string, single item, line items] ∟ % Percentage of employees entitled to take family-related leaves [percent, single item] ∟ % Percentage of entitled employees that took family-related leave [percent, single item] ∟ ✅ All employees are entitled to family-related leave through social policy and (or) collective bargaining agreements [boolean, single item] ∟ Percentage of entitled employees that took family-related leave by gender [string, single item, abstract] ∟ TABLE: Percentage of entitled employees that took family-related leave by gender [string, table, table] ∟ AXIS: Gender [string, dimension, axis] ∟ 🔲 Gender [domain, single item, member] ∟ 🔲 Female [domain, single item, member] ∟ 🔲 Male [domain, single item, member] ∟ 🔲 Gender other than female and male [domain, single item, member] ∟ 🔲 Gender not reported [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Percentage of entitled employees that took family-related leave by gender [string, single item, line items] ∟ % Percentage of entitled employees that took family-related leave [percent, single item] ∟ S1-16 Remuneration metrics (pay gap and total remuneration) - general ∟ Remuneration metrics (pay gap and total remuneration) - general [string, single item, abstract] ∟ 🔡 Disclosure of percentage gap in pay between female and male employees and ratio between remuneration of highest paid individual and median remuneration for employees [textBlock, single item, text block] ∟ Remuneration metrics (pay gap and total remuneration) [string, single item, abstract] ∟ TABLE: Remuneration metrics (pay gap and total remuneration) [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Remuneration metrics (pay gap and total remuneration) [string, single item, line items] ∟ % Gender pay gap [percent, single item] ∟ % Annual remuneration ratio [percent, single item] ∟ 🔡 Disclosure of contextual information necessary to understand data, how data has been compiled and other changes to underlying data that are to be considered [textBlock, single item, text block] ∟ % Remuneration ratio adjusted for purchasing power differences between countries [percent, single item] ∟ 🔡 Disclosure of methodology used for calculation of remuneration ratio adjusted for purchasing power differences between countries [textBlock, single item, text block] ∟ Gender pay gap [string, single item, abstract] ∟ TABLE: Gender pay gap [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Employee category [string, dimension, typed axis] ∟ TYPED AXIS: Ordinary basic salary and complementary or variable components [string, dimension, typed axis] ∟ TYPED AXIS: Operating segment [string, dimension, typed axis] ∟ LINE ITEMS: Gender pay gap [string, single item, line items] ∟ % Gender pay gap [percent, single item] ∟ S1-17 Incidents, complaints and severe human rights impacts - general ∟ Incidents, complaints and severe human rights impacts - general [string, single item, abstract] ∟ 🔡 Disclosure of number of work-related incidents and (or) complaints and severe human rights impacts within own workforce and any related fines, sanctions or compensation [textBlock, single item, text block] ∟ Incidents, complaints and severe human rights impacts [string, single item, abstract] ∟ TABLE: Incidents, complaints and severe human rights impacts [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Incidents, complaints and severe human rights impacts [string, single item, line items] ∟ 1️⃣ Number of incidents of discrimination [integer, single item] ∟ 1️⃣ Number of complaints filed through channels for people in own workforce to raise concerns [integer, single item] ∟ 1️⃣ Number of complaints filed to National Contact Points for OECD Multinational Enterprises [integer, single item] ∟ 💰 Amount of fines, penalties, and compensation for damages as result of incidents and complaints [monetary, single item] ∟ 🔡 Information about reconciliation of fines, penalties, and compensation for damages as result of incidents and complaints with most relevant amount presented in financial statements [textBlock, single item, text block] ∟ 🔡 Disclosure of contextual information necessary to understand data and how data has been compiled (incidents, complaints and severe human rights impacts) [textBlock, single item, text block] ∟ 1️⃣ Number of severe human rights incidents connected to own workforce [integer, single item] ∟ 1️⃣ Number of severe human rights incidents connected to own workforce that are non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises [integer, single item] ∟ ✅ No severe human rights incidents connected to own workforce have occurred [boolean, single item] ∟ 💰 Amount of fines, penalties, and compensation for damages for severe human rights incidents connected to own workforce [monetary, single item] ∟ 🔡 Information about reconciliation of amount of fines, penalties, and compensation for damages for severe human rights incidents connected to own workforce with most relevant amount presented in financial statements [textBlock, single item, text block] ∟ 🔡 Disclosure of status of incidents and (or) complaints and actions taken (incidents, complaints and severe human rights impacts) [textBlock, single item, text block] ∟ 1️⃣ Number of severe human rights incidents where undertaking played role securing remedy for those affected [integer, single item] S2 ∟ Workers in the value chain ∟ S2.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S2) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S2) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (S2) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (S2) [string, single item, line items] ∟ 🔡 Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [textBlock, single item, text block] ∟ 🔡 Description of material impacts resulting from materiality assessment [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [textBlock, single item, text block] ∟ ✅ All people in own workforce / value chain workers / affected communities / consumers and end-users who could be materially impacted by undertaking are included in scope of disclosure under ESRS 2 [boolean, single item] ∟ 🔡 Description of types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users subject to material impacts [textBlock, single item, text block] ∟ ⬇️ Type(s) of value chain workers subject to material impacts [enumerationSet, single item] ∟ ✅ Understanding of how people in own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [boolean, single item] ∟ 🔡 Disclosure of how understanding of how people in own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [textBlock, single item, text block] ∟ 🔡 Disclosure of geographies or commodities for which there is significant risk of child labour, or of forced labour or compulsory labour, among workers in undertaking's value chain [textBlock, single item, text block] ∟ ⬇️ Material negative impacts occurrence (value chain workers / affected communities / consumers and end-users) [enumeration, single item] ∟ 🔡 Description of activities that result in positive impacts and types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users that are positively affected or could be positively affected [textBlock, single item, text block] ∟ 🔡 Disclosure of specific countries or regions where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [textBlock, single item, text block] ∟ ⬇️ Countries where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [enumeration, single item] ∟ 🔡 Description of material risks and (or) opportunities resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of relationship between material risks and opportunities arising from impacts and (or) dependencies on own workforce / value chain workers / affected communities / consumers and end-users and strategy and business model [textBlock, single item, text block] ∟ ✅ Material risks and opportunities arising from impacts and (or) dependencies either on people in own workforce / value chain workers / affected communities / consumers and end-users relate to specific groups [boolean, single item] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ S2-1 Policies related to value chain workers - general ∟ Policies related to value chain workers - general [string, single item, abstract] ∟ Policies related to value chain workers [string, single item, abstract] ∟ TABLE: Policies related to value chain workers [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Policies related to value chain workers [string, single item, line items] ∟ 🔡 Disclosure of policies adopted to manage material impacts on own workforce / value chain workers / affected communities / consumers and end-users, as well as associated material risks and opportunities [textBlock, single item, text block] ∟ (no label) [string, single item] ∟ 🔡 Description of processes and mechanisms to monitor compliance with UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to respect for human rights, including labour rights [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to engagement with people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to measures to provide and (or) enable remedy for human rights impacts [textBlock, single item, text block] ∟ ✅ Policies explicitly address trafficking of human beings, forced labour, compulsory labour, and (or) child labour [boolean, single item] ∟ ✅ Policies explicitly address trafficking in human beings [boolean, single item] ∟ ✅ Policies explicitly address forced labour or compulsory labour [boolean, single item] ∟ ✅ Policies explicitly address child labour [boolean, single item] ∟ ✅ Undertaking has supplier code of conduct [boolean, single item] ∟ ⬇️ Supplier codes of conduct provisions [enumerationSet, single item] ∟ ✅ Policies are aligned with relevant internationally recognised instruments [boolean, single item] ∟ 🔡 Description of how policies are aligned with relevant internationally recognised instruments [textBlock, single item, text block] ∟ 🔡 Disclosure of extent to which cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve value chain workers have been reported in upstream and downstream value chain [textBlock, single item, text block] ∟ 🔡 Disclosure of nature of cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔡 Disclosure of explanations for significant changes to policies adopted during reporting year [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ Minimum Disclosure Requirement - policies related to value chain workers [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to value chain workers [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to value chain workers [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ 🔤 Reference for identification of aspects of policy that satisfy requirements of disclosure of policies related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item] ∟ 🔡 Disclosure of communication tools and channels aimed at ensuring that policy is accessible and that different audiences understand its implications, as well as explanation of how potential barriers for dissemination are identified and removed [textBlock, single item, text block] ∟ S2-2 Processes for engaging with value chain workers about impacts - general ∟ Processes for engaging with value chain workers about impacts - general [string, single item, abstract] ∟ Processes for engaging with value chain workers about impacts [string, single item, abstract] ∟ TABLE: Processes for engaging with value chain workers about impacts [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S2 Workers in value chain [domain, single item, member] ∟ LINE ITEMS: Processes for engaging with value chain workers about impacts [string, single item, line items] ∟ 🔡 Disclosure of general processes for engaging with people in own workforce / value chain workers / affected communities / consumers and end-users and their representatives about actual and potential impacts [textBlock, single item, text block] ∟ ✅ Perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [boolean, single item] ∟ 🔡 Disclosure of how perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [textBlock, single item, text block] ∟ ⬇️ Group(s) for which engagement occurs (value chain workers) [enumerationSet, single item] ∟ 🔡 Disclosure of stage(s) at which engagement occurs, type of engagement and frequency of engagement [textBlock, single item, text block] ∟ 🔡 Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking's approach [textBlock, single item, text block] ∟ 🔡 Disclosure of Global Framework Agreements or agreements with global union federations related to respect of human rights of workers in value chain [textBlock, single item, text block] ∟ 🔡 Disclosure of how effectiveness of engagement with own workforce / value chain workers / affected communities / consumers and end-users is assessed [textBlock, single item, text block] ∟ 🔡 Disclosure of steps taken to gain insight into perspectives of people in own workforce / value chain workers / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised [textBlock, single item, text block] ∟ ✅ No general process to engage with own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ 🔡 Disclosure of timeframe for adoption of general process to engage with own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns - general ∟ Processes to remediate negative impacts and channels for value chain workers to raise concerns - general [string, single item, abstract] ∟ Processes to remediate negative impacts and channels for value chain workers to raise concerns [string, single item, abstract] ∟ TABLE: Processes to remediate negative impacts and channels for value chain workers to raise concerns [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S2 Workers in value chain [domain, single item, member] ∟ LINE ITEMS: Processes to remediate negative impacts and channels for value chain workers to raise concerns [string, single item, line items] ∟ 🔡 Disclosure of processes in place to provide for or cooperate in remediation of negative impacts on people in own workforce / value chain workers / affected communities / consumers and end-users that undertaking is connected with, as well as channels available to raise concerns and have them addressed [textBlock, single item, text block] ∟ 🔡 Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [textBlock, single item, text block] ∟ 🔡 Disclosure of specific channels in place for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs directly with undertaking and have them addressed [textBlock, single item, text block] ∟ ✅ Undertaking is relying solely on information provided by its business relationships about existence of channels to raise concerns or needs [boolean, single item] ∟ ⬇️ Establishment of specific channels for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs [enumerationSet, single item] ∟ ⬇️ Accessibility of third party mechanisms for value chain workers [enumerationSet, single item] ∟ ✅ People in own workforce / value chain workers that may be affected are able to access channels at level of undertaking they are employed by or contracted to work for in relation to each material impact [boolean, single item] ∟ 🔡 Disclosure of how people in own workforce / value chain workers that may be affected are able to access channels at level of undertaking they are employed by or contracted to work for in relation to each material impact [textBlock, single item, text block] ∟ 🔡 Disclosure of processes through which undertaking supports or requires availability of channels in workplace of value chain workers [textBlock, single item, text block] ∟ 🔡 Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured, including through involvement of stakeholders who are intended users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [textBlock, single item, text block] ∟ ✅ Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place [boolean, single item] ∟ ✅ Grievances are treated confidentially and (or) with respect to rights of privacy and data protection [boolean, single item] ∟ ✅ Channels to raise concerns or needs allow value chain workers / affected communities / consumers and end-users to use them anonymously [boolean, single item] ∟ ✅ No channel for raising concerns either for people in own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ ✅ Availability of channel for raising concerns is not supported for people in own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of timeframe for channel for raising concerns to be in place [textBlock, single item, text block] ∟ 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 - general ∟ 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 - general [string, single item, abstract] ∟ 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 [string, single item, abstract] ∟ TABLE: 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 [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: 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 [string, single item, line items] ∟ 🔡 Disclosure of how action is taken to address material negative and positive impacts, and to manage material risks and pursue material opportunities related to own workforce / value chain workers / affected communities / consumers and end-users, and effectiveness of those actions [textBlock, single item, text block] ∟ Material impacts related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ Description of actions taken, planned or underway to prevent or mitigate material negative impacts on own workforce / value chain workers / affected communities [string, single item, abstract] ∟ ✅ Undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of how undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material negative impacts [textBlock, single item, text block] ∟ 🔡 Description of additional actions or initiatives with primary purpose of delivering positive impacts for own workforce / value chain workers / affected communities [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [textBlock, single item, text block] ∟ 🔡 Disclosure of intended or achieved positive outcomes of programmes or processes for people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ⬇️ Sustainable Development Goals which initiatives or processes whose primary aim is to deliver positive impacts for people in own workforce / value chain workers / affected communities / consumers and end-users are designed to support achievement of [enumerationSet, single item] ∟ 🔡 Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce / value chain workers / affected communities / consumers and end-users is tracked and assessed [textBlock, single item, text block] ∟ 🔡 Description of processes through which undertaking identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Description of approach to taking action in relation to specific material negative impacts on value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Description of how it is ensured that processes to provide or enable remedy in event of material negative impacts on value chain workers / affected communities / consumers and end-users are available and effective in their implementation and outcomes [textBlock, single item, text block] ∟ ✅ Action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [boolean, single item] ∟ 🔡 Disclosure of how action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [textBlock, single item, text block] ∟ 🔡 Disclosure of resources allocated to management of material impacts¹ [textBlock, single item, text block] ∟ 🔡 Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts [textBlock, single item, text block] ∟ Material risks and opportunities related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ 🔡 Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce / value chain workers / affected communities / consumers and end-users and how effectiveness is tracked [textBlock, single item, text block] ∟ 🔡 Description of what action is planned or underway to pursue material opportunities in relation to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users have been reported [boolean, single item] ∟ 🔡 Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users that have been reported [textBlock, single item, text block] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to value chain workers [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to value chain workers [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to value chain workers [string, single item, line items] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ ✅ Action to provide and (or) enable remedy in relation to actual material impact on own workforce / value chain workers / affected communities / consumers and end-users has been taken [boolean, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to value chain workers [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to value chain workers [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to value chain workers [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to value chain workers - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to value chain workers - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to value chain workers - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ S2-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities - general ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (value chain workers) - general [string, single item, abstract] ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (value chain workers) [string, single item, abstract] ∟ TABLE: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (value chain workers) [string, table, table] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (value chain workers) [string, single item, line items] ∟ 🔡 Disclosure of time-bound and outcome-oriented targets related to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of process for setting time-bound and outcome-oriented targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on value chain workers [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on value chain workers [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on value chain workers [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Target relationship to impacts, risks and opportunities [enumerationSet, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ 🔡 Disclosure of intended outcomes to be achieved in lives of people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of stability of target over time in terms of definitions and methodologies to enable comparability [textBlock, single item, text block] ∟ 🔡 Disclosure of standards or commitments on which target is based [textBlock, single item, text block] S3 ∟ Affected communities ∟ S3.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S3) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S3) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (S3) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (S3) [string, single item, line items] ∟ 🔡 Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [textBlock, single item, text block] ∟ 🔡 Description of material impacts resulting from materiality assessment [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [textBlock, single item, text block] ∟ ✅ All people in own workforce / value chain workers / affected communities / consumers and end-users who could be materially impacted by undertaking are included in scope of disclosure under ESRS 2 [boolean, single item] ∟ 🔡 Description of types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users subject to material impacts [textBlock, single item, text block] ∟ ⬇️ Type(s) of communities subject to material impacts by own operations or through upstream and downstream value chain [enumerationSet, single item] ∟ ✅ Understanding of how affected communities with particular characteristics, living in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [boolean, single item] ∟ 🔡 Disclosure of how understanding of how affected communities with particular characteristics, living in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed [textBlock, single item, text block] ∟ ⬇️ Material negative impacts occurrence (value chain workers / affected communities / consumers and end-users) [enumeration, single item] ∟ 🔡 Description of activities that result in positive impacts and types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users that are positively affected or could be positively affected [textBlock, single item, text block] ∟ 🔡 Disclosure of specific countries or regions where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [textBlock, single item, text block] ∟ ⬇️ Countries where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [enumeration, single item] ∟ 🔡 Description of material risks and (or) opportunities resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of relationship between material risks and opportunities arising from impacts and (or) dependencies on own workforce / value chain workers / affected communities / consumers and end-users and strategy and business model [textBlock, single item, text block] ∟ ✅ Material risks and opportunities arising from impacts and (or) dependencies either on people in own workforce / value chain workers / affected communities / consumers and end-users relate to specific groups [boolean, single item] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ S3-1 Policies related to affected communities - general ∟ Policies related to affected communities - general [string, single item, abstract] ∟ Policies related to affected communities [string, single item, abstract] ∟ TABLE: Policies related to affected communities [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Policies related to affected communities [string, single item, line items] ∟ 🔡 Disclosure of policies adopted to manage material impacts on own workforce / value chain workers / affected communities / consumers and end-users, as well as associated material risks and opportunities [textBlock, single item, text block] ∟ (no label) [string, single item] ∟ 🔡 Description of processes and mechanisms to monitor compliance with UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to respect for human rights of communities and indigenous peoples [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to engagement with people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to measures to provide and (or) enable remedy for human rights impacts [textBlock, single item, text block] ∟ ✅ Policies are aligned with relevant internationally recognised instruments [boolean, single item] ∟ 🔡 Description of how policies are aligned with relevant internationally recognised instruments [textBlock, single item, text block] ∟ 🔡 Disclosure of extent to which cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve affected communities have been reported in own operations or in upstream and downstream value chain [textBlock, single item, text block] ∟ 🔡 Disclosure of nature of cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ Minimum Disclosure Requirement - policies related to affected communities [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to affected communities [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to affected communities [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ 🔤 Reference for identification of aspects of policy that satisfy requirements of disclosure of policies related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item] ∟ 🔡 Disclosure of communication tools and channels aimed at ensuring that policy is accessible and that different audiences understand its implications, as well as explanation of how potential barriers for dissemination are identified and removed [textBlock, single item, text block] ∟ S3-2 Processes for engaging with affected communities about impacts - general ∟ Processes for engaging with affected communities about impacts - general [string, single item, abstract] ∟ Processes for engaging with affected communities about impacts [string, single item, abstract] ∟ TABLE: Processes for engaging with affected communities about impacts [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S3 Affected communities [domain, single item, member] ∟ LINE ITEMS: Processes for engaging with affected communities about impacts [string, single item, line items] ∟ 🔡 Disclosure of general processes for engaging with people in own workforce / value chain workers / affected communities / consumers and end-users and their representatives about actual and potential impacts [textBlock, single item, text block] ∟ ✅ Perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [boolean, single item] ∟ 🔡 Disclosure of how perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [textBlock, single item, text block] ∟ ⬇️ Group(s) for which engagement occurs (affected communities) [enumerationSet, single item] ∟ 🔡 Disclosure of stage(s) at which engagement occurs, type of engagement and frequency of engagement [textBlock, single item, text block] ∟ 🔡 Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking's approach [textBlock, single item, text block] ∟ 🔡 Disclosure of how effectiveness of engagement with own workforce / value chain workers / affected communities / consumers and end-users is assessed [textBlock, single item, text block] ∟ 🔡 Disclosure of steps taken to gain insight into perspectives of affected communities that may be particularly vulnerable to impacts and (or) marginalised and into perspective of specific groups within affected communities [textBlock, single item, text block] ∟ ✅ Affected communities are indigenous peoples [boolean, single item] ∟ 🔡 Disclosure of how respect for indigenous peoples particular rights in stakeholder engagement approach is taken into account and ensured with regard to their cultural, intellectual, religious and spiritual property [textBlock, single item, text block] ∟ 🔡 Disclosure of how respect for indigenous peoples particular rights in stakeholder engagement approach is taken into account and ensured with regard to activities affecting their lands and territories [textBlock, single item, text block] ∟ 🔡 Disclosure of how respect for indigenous peoples particular rights in stakeholder engagement approach is taken into account and ensured with regard to legislative or administrative measures that affect them [textBlock, single item, text block] ∟ ✅ Indigenous peoples have been consulted on mode and (or) parameters of engagement [boolean, single item] ∟ 🔡 Disclosure of how indigenous peoples have been consulted on mode and (or) parameters of engagement [textBlock, single item, text block] ∟ ✅ No general process to engage with own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ 🔡 Disclosure of timeframe for adoption of general process to engage with own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ S3-3 Processes to remediate negative impacts and channels for affected communities to raise concerns - general ∟ Processes to remediate negative impacts and channels for affected communities to raise concerns - general [string, single item, abstract] ∟ Processes to remediate negative impacts and channels for affected communities to raise concerns [string, single item, abstract] ∟ TABLE: Processes to remediate negative impacts and channels for affected communities to raise concerns [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S3 Affected communities [domain, single item, member] ∟ LINE ITEMS: Processes to remediate negative impacts and channels for affected communities to raise concerns [string, single item, line items] ∟ 🔡 Disclosure of processes in place to provide for or cooperate in remediation of negative impacts on people in own workforce / value chain workers / affected communities / consumers and end-users that undertaking is connected with, as well as channels available to raise concerns and have them addressed [textBlock, single item, text block] ∟ 🔡 Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [textBlock, single item, text block] ∟ 🔡 Disclosure of specific channels in place for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs directly with undertaking and have them addressed [textBlock, single item, text block] ∟ ✅ Undertaking is relying solely on information provided by its business relationships about existence of channels to raise concerns or needs [boolean, single item] ∟ ⬇️ Establishment of specific channels for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs [enumerationSet, single item] ∟ ⬇️ Accessibility of third party mechanisms for affected communities [enumerationSet, single item] ∟ ✅ Affected communities / consumers and end-users that may be affected are able to access channels at level of undertaking they are affected by [boolean, single item] ∟ 🔡 Disclosure of how affected communities / consumers and end-users that may be affected are able to access channels at level of undertaking they are affected by [textBlock, single item, text block] ∟ 🔡 Disclosure of processes through which undertaking supports availability of channels by its business relationships [textBlock, single item, text block] ∟ 🔡 Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured, including through involvement of stakeholders who are intended users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [textBlock, single item, text block] ∟ ✅ Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place [boolean, single item] ∟ ✅ Grievances are treated confidentially and (or) with respect to rights of privacy and data protection [boolean, single item] ∟ ✅ Channels to raise concerns or needs allow value chain workers / affected communities / consumers and end-users to use them anonymously [boolean, single item] ∟ ✅ No channel for raising concerns either for people in own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ ✅ Availability of channel for raising concerns is not supported for people in own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of timeframe for channel for raising concerns to be in place [textBlock, single item, text block] ∟ 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 - general ∟ 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 - general [string, single item, abstract] ∟ 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 [string, single item, abstract] ∟ TABLE: 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 [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: 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 [string, single item, line items] ∟ 🔡 Disclosure of how action is taken to address material negative and positive impacts, and to manage material risks and pursue material opportunities related to own workforce / value chain workers / affected communities / consumers and end-users, and effectiveness of those actions [textBlock, single item, text block] ∟ Material impacts related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ Description of actions taken, planned or underway to prevent or mitigate material negative impacts on own workforce / value chain workers / affected communities [string, single item, abstract] ∟ ✅ Undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of how undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material negative impacts [textBlock, single item, text block] ∟ 🔡 Description of additional actions or initiatives with primary purpose of delivering positive impacts for own workforce / value chain workers / affected communities [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [textBlock, single item, text block] ∟ 🔡 Disclosure of intended or achieved positive outcomes of programmes or processes for people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Explanation of approximate scope of affected communities covered by social investment or development programmes and rationale for why selected communities were chosen for given social investment or development programme's implementation [textBlock, single item, text block] ∟ ⬇️ Sustainable Development Goals which initiatives or processes whose primary aim is to deliver positive impacts for people in own workforce / value chain workers / affected communities / consumers and end-users are designed to support achievement of [enumerationSet, single item] ∟ 🔡 Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce / value chain workers / affected communities / consumers and end-users is tracked and assessed [textBlock, single item, text block] ∟ 🔡 Description of processes through which undertaking identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Description of approach to taking action in relation to specific material negative impacts on value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Wider industry or collaborative action with other relevant parties will be required [boolean, single item] ∟ 🔡 Description of how it is ensured that processes to provide or enable remedy in event of material negative impacts on value chain workers / affected communities / consumers and end-users are available and effective in their implementation and outcomes [textBlock, single item, text block] ∟ ✅ Action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [boolean, single item] ∟ 🔡 Disclosure of how action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [textBlock, single item, text block] ∟ 🔡 Disclosure of resources allocated to management of material impacts¹ [textBlock, single item, text block] ∟ 🔡 Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts [textBlock, single item, text block] ∟ Material risks and opportunities related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ 🔡 Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce / value chain workers / affected communities / consumers and end-users and how effectiveness is tracked [textBlock, single item, text block] ∟ 🔡 Description of what action is planned or underway to pursue material opportunities in relation to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users have been reported [boolean, single item] ∟ 🔡 Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users that have been reported [textBlock, single item, text block] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to affected communities [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to affected communities [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to affected communities [string, single item, line items] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ ✅ Action to provide and (or) enable remedy in relation to actual material impact on own workforce / value chain workers / affected communities / consumers and end-users has been taken [boolean, single item] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to affected communities [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to affected communities [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to affected communities [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to affected communities - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to affected communities - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to affected communities - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ S3-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities - general ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (affected communities) - general [string, single item, abstract] ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (affected communities) [string, single item, abstract] ∟ TABLE: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (affected communities) [string, table, table] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (affected communities) [string, single item, line items] ∟ 🔡 Disclosure of time-bound and outcome-oriented targets related to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of process for setting time-bound and outcome-oriented targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on affected communities [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on affected communities [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on affected communities [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Target relationship to impacts, risks and opportunities [enumerationSet, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ 🔡 Disclosure of intended outcomes to be achieved in lives of people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of stability of target over time in terms of definitions and methodologies to enable comparability [textBlock, single item, text block] ∟ 🔡 Disclosure of standards or commitments on which target is based [textBlock, single item, text block] S4 ∟ Consumers and end-users ∟ S4.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model - general ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S4) - general [string, single item, abstract] ∟ Material impacts, risks and opportunities and their interaction with strategy and business model (S4) [string, single item, abstract] ∟ TABLE: Material impacts, risks and opportunities and their interaction with strategy and business model (S4) [string, table, table] ∟ TYPED AXIS: Identifier of impact, risk and opportunity¹ [string, dimension, typed axis] ∟ LINE ITEMS: Material impacts, risks and opportunities and their interaction with strategy and business model (S4) [string, single item, line items] ∟ 🔡 Disclosure of material impacts, risks and opportunities and how they interact with strategy and business model [textBlock, single item, text block] ∟ 🔡 Description of material impacts resulting from materiality assessment [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users originate from or are connected to strategy and business models [textBlock, single item, text block] ∟ ✅ Actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [boolean, single item] ∟ 🔡 Disclosure of how actual and potential impacts on own workforce / value chain workers / affected communities / consumers and end-users inform and contribute to adapting strategy and business model [textBlock, single item, text block] ∟ ✅ All people in own workforce / value chain workers / affected communities / consumers and end-users who could be materially impacted by undertaking are included in scope of disclosure under ESRS 2 [boolean, single item] ∟ 🔡 Description of types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users subject to material impacts [textBlock, single item, text block] ∟ ⬇️ Type(s) of consumers and end-users subject to material impacts by own operations or through value chain [enumerationSet, single item] ∟ ✅ Understanding of how consumers and end-users with particular characteristics, or those using particular products or services may be at greater risk of harm has been developed [boolean, single item] ∟ 🔡 Disclosure of how understanding of how consumers and end-users with particular characteristics, or those using particular products or services may be at greater risk of harm has been developed [textBlock, single item, text block] ∟ ⬇️ Material negative impacts occurrence (value chain workers / affected communities / consumers and end-users) [enumeration, single item] ∟ 🔡 Description of activities that result in positive impacts and types of employees and non-employees in own workforce / value chain workers / affected communities / consumers and end-users that are positively affected or could be positively affected [textBlock, single item, text block] ∟ 🔡 Disclosure of specific countries or regions where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [textBlock, single item, text block] ∟ ⬇️ Countries where positive impacts for own workforce / value chain workers / affected communities / consumers and end-users occur [enumeration, single item] ∟ 🔡 Description of material risks and (or) opportunities resulting from materiality assessment [textBlock, single item, text block] ∟ 🔡 Disclosure of relationship between material risks and opportunities arising from impacts and (or) dependencies on own workforce / value chain workers / affected communities / consumers and end-users and strategy and business model [textBlock, single item, text block] ∟ ✅ Material risks and opportunities arising from impacts and (or) dependencies either on people in own workforce / value chain workers / affected communities / consumers and end-users relate to specific groups [boolean, single item] ∟ 🔤 Name of impact, risk and opportunity¹ [string, single item] ∟ S4-1 Policies related to consumers and end-users - general ∟ Policies related to consumers and end-users - general [string, single item, abstract] ∟ Policies related to consumers and end-users [string, single item, abstract] ∟ TABLE: Policies related to consumers and end-users [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Policies related to consumers and end-users [string, single item, line items] ∟ 🔡 Disclosure of policies adopted to manage material impacts on own workforce / value chain workers / affected communities / consumers and end-users, as well as associated material risks and opportunities [textBlock, single item, text block] ∟ (no label) [string, single item] ∟ 🔡 Description of processes and mechanisms to monitor compliance with UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to respect for human rights of consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to engagement with people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of matters that are material in relation to, as well as general approach to measures to provide and (or) enable remedy for human rights impacts [textBlock, single item, text block] ∟ ✅ Policies are aligned with relevant internationally recognised instruments [boolean, single item] ∟ 🔡 Description of how policies are aligned with relevant internationally recognised instruments [textBlock, single item, text block] ∟ 🔡 Disclosure of extent to which cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve consumers and end-users have been reported in downstream value chain [textBlock, single item, text block] ∟ 🔡 Disclosure of nature of cases of non-respect of UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ Minimum Disclosure Requirement - policies related to consumers and end-users [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to consumers and end-users [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to consumers and end-users [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ 🔤 Reference for identification of aspects of policy that satisfy requirements of disclosure of policies related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item] ∟ 🔡 Disclosure of communication tools and channels aimed at ensuring that policy is accessible and that different audiences understand its implications, as well as explanation of how potential barriers for dissemination are identified and removed [textBlock, single item, text block] ∟ S4-2 Processes for engaging with consumers and end-users about impacts - general ∟ Processes for engaging with consumers and end-users about impacts - general [string, single item, abstract] ∟ Processes for engaging with consumers and end-users about impacts [string, single item, abstract] ∟ TABLE: Processes for engaging with consumers and end-users about impacts [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S4 Consumers and end-users [domain, single item, member] ∟ LINE ITEMS: Processes for engaging with consumers and end-users about impacts [string, single item, line items] ∟ 🔡 Disclosure of general processes for engaging with people in own workforce / value chain workers / affected communities / consumers and end-users and their representatives about actual and potential impacts [textBlock, single item, text block] ∟ ✅ Perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [boolean, single item] ∟ 🔡 Disclosure of how perspectives of own workforce / value chain workers / affected communities / consumers and end-users inform decisions and (or) activities aimed at managing actual and potential impacts [textBlock, single item, text block] ∟ ⬇️ Group(s) for which engagement occurs (consumers and end-users) [enumerationSet, single item] ∟ 🔡 Disclosure of stage(s) at which engagement occurs, type of engagement and frequency of engagement [textBlock, single item, text block] ∟ 🔡 Disclosure of function and most senior role within undertaking that has operational responsibility for ensuring that engagement happens and that results inform undertaking's approach [textBlock, single item, text block] ∟ 🔡 Disclosure of how effectiveness of engagement with own workforce / value chain workers / affected communities / consumers and end-users is assessed [textBlock, single item, text block] ∟ 🔡 Disclosure of steps taken to gain insight into perspectives of people in own workforce / value chain workers / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised [textBlock, single item, text block] ∟ ✅ No general process to engage with own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ 🔡 Disclosure of timeframe for adoption of general process to engage with own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns - general ∟ Processes to remediate negative impacts and channels for consumers and end-users to raise concerns - general [string, single item, abstract] ∟ Processes to remediate negative impacts and channels for consumers and end-users to raise concerns [string, single item, abstract] ∟ TABLE: Processes to remediate negative impacts and channels for consumers and end-users to raise concerns [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS S4 Consumers and end-users [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Processes to remediate negative impacts and channels for consumers and end-users to raise concerns [string, single item, line items] ∟ 🔡 Disclosure of processes in place to provide for or cooperate in remediation of negative impacts on people in own workforce / value chain workers / affected communities / consumers and end-users that undertaking is connected with, as well as channels available to raise concerns and have them addressed [textBlock, single item, text block] ∟ 🔡 Disclosure of general approach to and processes for providing or contributing to remedy where undertaking has caused or contributed to material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that remedy provided for material negative impact on people in own workforce / value chain workers / affected communities / consumers and end-users is effective [textBlock, single item, text block] ∟ 🔡 Disclosure of specific channels in place for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs directly with undertaking and have them addressed [textBlock, single item, text block] ∟ ✅ Undertaking is relying solely on information provided by its business relationships about existence of channels to raise concerns or needs [boolean, single item] ∟ ⬇️ Establishment of specific channels for own workforce / value chain workers / affected communities / consumers and end-users to raise concerns or needs [enumerationSet, single item] ∟ ⬇️ Accessibility of third party mechanisms for consumers and end-users [enumerationSet, single item] ∟ ✅ Affected communities / consumers and end-users that may be affected are able to access channels at level of undertaking they are affected by [boolean, single item] ∟ 🔡 Disclosure of how affected communities / consumers and end-users that may be affected are able to access channels at level of undertaking they are affected by [textBlock, single item, text block] ∟ 🔡 Disclosure of processes through which undertaking supports or requires availability of channels by its business relationships [textBlock, single item, text block] ∟ 🔡 Disclosure of how issues raised and addressed are tracked and monitored and how effectiveness of channels is ensured, including through involvement of stakeholders who are intended users [textBlock, single item, text block] ∟ ✅ Undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [boolean, single item] ∟ 🔡 Disclosure of how undertaking assesses that people in own workforce / value chain workers / affected communities / consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed [textBlock, single item, text block] ∟ 1️⃣ Number of complaints received from consumers and end-users [integer, single item] ∟ ✅ Policies regarding protection against retaliation for individuals that use channels to raise concerns or needs are in place [boolean, single item] ∟ ✅ Grievances are treated confidentially and (or) with respect to rights of privacy and data protection [boolean, single item] ∟ ✅ Channels to raise concerns or needs allow value chain workers / affected communities / consumers and end-users to use them anonymously [boolean, single item] ∟ ✅ No channel for raising concerns either for people in own workforce / value chain workers / affected communities / consumers and end-users has been adopted [boolean, single item] ∟ ✅ Availability of channel for raising concerns is not supported for people in own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of timeframe for channel for raising concerns to be in place [textBlock, single item, text block] ∟ 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 - general ∟ 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 - general [string, single item, abstract] ∟ 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 [string, single item, abstract] ∟ TABLE: 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 [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: 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 [string, single item, line items] ∟ 🔡 Disclosure of how action is taken to address material negative and positive impacts, and to manage material risks and pursue material opportunities related to own workforce / value chain workers / affected communities / consumers and end-users, and effectiveness of those actions [textBlock, single item, text block] ∟ Material impacts related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ Description of actions taken, planned or underway to prevent, mitigate or remediate material negative impacts on consumers and end-users [string, single item, abstract] ∟ ✅ Undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [boolean, single item] ∟ 🔡 Disclosure of how undertaking seeks to use leverage in business relationships to manage material negative impacts affecting own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material negative impacts [textBlock, single item, text block] ∟ 🔡 Description of additional actions or initiatives with primary purpose of positively contributing to improved social outcomes for consumers and end-users [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) legitimate representatives or their credible proxies play role in decisions regarding design and implementation of programmes or processes [textBlock, single item, text block] ∟ 🔡 Disclosure of intended or achieved positive outcomes of programmes or processes for people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ⬇️ Sustainable Development Goals which initiatives or processes whose primary aim is to deliver positive impacts for people in own workforce / value chain workers / affected communities / consumers and end-users are designed to support achievement of [enumerationSet, single item] ∟ 🔡 Description of how effectiveness of actions and initiatives in delivering outcomes for own workforce / value chain workers / affected communities / consumers and end-users is tracked and assessed [textBlock, single item, text block] ∟ 🔡 Description of processes through which undertaking identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Description of approach to taking action in relation to specific material negative impacts on value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Wider industry or collaborative action with other relevant parties will be required [boolean, single item] ∟ 🔡 Description of how it is ensured that processes to provide or enable remedy in event of material negative impacts on value chain workers / affected communities / consumers and end-users are available and effective in their implementation and outcomes [textBlock, single item, text block] ∟ ✅ Action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [boolean, single item] ∟ 🔡 Disclosure of how action is taken to avoid causing or contributing to material negative impacts on value chain workers / affected communities / consumers and end-users through own practices [textBlock, single item, text block] ∟ 🔡 Disclosure of resources allocated to management of material impacts¹ [textBlock, single item, text block] ∟ 🔡 Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts [textBlock, single item, text block] ∟ Material risks and opportunities related to own workforce / value chain workers / affected communities / consumers and end-users [string, single item, abstract] ∟ 🔡 Description of what action is planned or underway to mitigate material risks arising from impacts and dependencies on own workforce / value chain workers / affected communities / consumers and end-users and how effectiveness is tracked [textBlock, single item, text block] ∟ 🔡 Description of what action is planned or underway to pursue material opportunities in relation to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ ✅ Severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users have been reported [boolean, single item] ∟ 🔡 Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain / affected communities / consumers and end-users that have been reported [textBlock, single item, text block] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to consumers and end-users [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to consumers and end-users [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - action plans to manage material impacts, risks and opportunities related to consumers and end-users [string, single item, line items] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ ✅ Action to provide and (or) enable remedy in relation to actual material impact on own workforce / value chain workers / affected communities / consumers and end-users has been taken [boolean, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to consumers and end-users [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to consumers and end-users [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to consumers and end-users [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to consumers and end-users - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to consumers and end-users - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources to manage material impacts, risks and opportunities related to consumers and end-users - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ S4-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (consumers and end-users) - general ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (consumers and end-users) - general [string, single item, abstract] ∟ Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (consumers and end-users) [string, single item, abstract] ∟ TABLE: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (consumers and end-users) [string, table, table] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (consumers and end-users) [string, single item, line items] ∟ 🔡 Disclosure of time-bound and outcome-oriented targets related to own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of process for setting time-bound and outcome-oriented targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in setting targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in tracking performance against targets [textBlock, single item, text block] ∟ ✅ Value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [boolean, single item] ∟ 🔡 Disclosure of how value chain workers / affected communities / consumers and end-users and (or) their legitimate representatives or credible proxies were engaged directly in identifying lessons or improvements as result of undertaking's performance [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on consumers and end-users [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on consumers and end-users [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to reducing negative impacts, advancing positive impacts and managing material risks and opportunities on consumers and end-users [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Target relationship to impacts, risks and opportunities [enumerationSet, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ 🔡 Disclosure of intended outcomes to be achieved in lives of people in own workforce / value chain workers / affected communities / consumers and end-users [textBlock, single item, text block] ∟ 🔡 Disclosure of stability of target over time in terms of definitions and methodologies to enable comparability [textBlock, single item, text block] ∟ 🔡 Disclosure of standards or commitments on which target is based [textBlock, single item, text block] G1 ∟ Business conduct ∟ G1.GOV-1 Role of administrative, management and supervisory bodies - general ∟ Role of administrative, management and supervisory bodies (G1) - general [string, single item, abstract] ∟ Role of administrative, management and supervisory bodies (G1) [string, single item, abstract] ∟ TABLE: Role of administrative, management and supervisory bodies (G1) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS G1 Business conduct [domain, single item, member] ∟ LINE ITEMS: Role of administrative, management and supervisory bodies (G1) [string, single item, line items] ∟ 🔡 Information about roles and responsibilities of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ 🔡 Disclosure of role of administrative, management and supervisory bodies related to business conduct [textBlock, single item, text block] ∟ 🔡 Disclosure of expertise of administrative, management and supervisory bodies on business conduct matters [textBlock, single item, text block] ∟ G1.IRO-1 Processes to identify and assess material business conduct related impacts, risks and opportunities - general ∟ Processes to identify and assess material business conduct related impacts, risks and opportunities (G1) - general [string, single item, abstract] ∟ Processes to identify and assess material business conduct related impacts, risks and opportunities (G1) [string, single item, abstract] ∟ TABLE: Processes to identify and assess material business conduct related impacts, risks and opportunities (G1) [string, table, table] ∟ AXIS: Topical ESRS [string, dimension, axis] ∟ 🔲 Topic / topic unspecified [domain, single item, member] ∟ 🔲 ESRS G1 Business conduct [domain, single item, member] ∟ LINE ITEMS: Processes to identify and assess material business conduct related impacts, risks and opportunities (G1) [string, single item, line items] ∟ 🔡 Disclosure of process to identify impacts, risks and opportunities and to assess which ones are material [textBlock, single item, text block] ∟ 🔡 Disclosure of all relevant criteria used in process to identify material impacts, risks and opportunities in relation to business conduct matters [textBlock, single item, text block] ∟ G1-1 Business conduct policies and corporate culture ∟ 🔡 Disclosure of policies with respect to business conduct matters and how corporate culture is fostered [textBlock, single item, text block] ∟ 🔡 Description of mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of code of conduct or similar internal rules [textBlock, single item, text block] ∟ ✅ Mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of code of conduct or similar internal rules accommodate reporting from internal and (or) external stakeholders [boolean, single item] ∟ Minimum Disclosure Requirement - policies related to business conduct [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - policies related to business conduct [string, table, table] ∟ TYPED AXIS: Identifier of policy¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - policies related to business conduct [string, single item, line items] ∟ ✅ Policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [boolean, single item] ∟ 🔡 Explanation of how policy is made available to potentially affected stakeholders and (or) stakeholders who need to help implement it [textBlock, single item, text block] ∟ 🔤 Name of policy¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by policy [enumerationSet, single item] ∟ 🔡 Description of key contents of policy [textBlock, single item, text block] ∟ 🔡 Description of scope of policy or of its exclusions [textBlock, single item, text block] ∟ 🔡 Description of most senior level in organisation that is accountable for implementation of policy [textBlock, single item, text block] ∟ 🔤 Reference to third-party standards or initiatives that are respected through implementation of policy [string, single item] ∟ 🔡 Description of consideration given to interests of key stakeholders in setting policy [textBlock, single item, text block] ∟ ✅ Policies on anti-corruption consistent with United Nations Convention against Corruption are in place [boolean, single item] ∟ ✅ Policies on anti-corruption consistent with United Nations Convention against Corruption are planned to be implemented [boolean, single item] ∟ ✅ Policies on anti-bribery consistent with United Nations Convention against Corruption are in place [boolean, single item] ∟ ✅ Policies on anti-bribery consistent with United Nations Convention against Corruption are planned to be implemented [boolean, single item] ∟ 🔡 Disclosure of timetable for implementation of policies on anti-corruption or anti-bribery consistent with United Nations Convention against Corruption [textBlock, single item, text block] ∟ (no label) [string, single item] ∟ 🔡 Information about establishment of internal whistleblower reporting channels [textBlock, single item, text block] ∟ ✅ Information and training of own workers and (or) information about designation and training of staff receiving reports are provided [boolean, single item] ∟ 🔡 Information about measures to protect against retaliation to own workers who are whistleblowers in accordance with applicable law transposing Directive (EU) 2019/1937 [textBlock, single item, text block] ∟ ✅ Policies on protection of whistle-blowers are in place [boolean, single item] ∟ ✅ Policies on protection of whistle-blowers are planned to be implemented [boolean, single item] ∟ 🔡 Disclosure of timetable for implementation of policies on protection of whistle-blowers [textBlock, single item, text block] ∟ ✅ Undertaking is subject to legal requirements under national law transposing Directive (EU) 2019/1937, or to equivalent legal requirements with regard to protection of whistleblowers [boolean, single item] ∟ ✅ Procedures to investigate business conduct incidents promptly, independently and objectively are in place [boolean, single item] ∟ ✅ Policies with respect to animal welfare are in place [boolean, single item] ∟ 🔡 Information about policy for training within organisation on business conduct [textBlock, single item, text block] ∟ 🔡 Disclosure of functions within undertaking that are most at risk in respect of corruption and bribery [textBlock, single item, text block] ∟ G1-2 Management of relationships with suppliers ∟ 🔡 Disclosure of management of relationships with suppliers and impacts on supply chain [textBlock, single item, text block] ∟ 🔡 Description of policy to prevent late payments, specifically to SMEs [textBlock, single item, text block] ∟ 🔡 Information about approach to relationships with suppliers [textBlock, single item, text block] ∟ ✅ Social and (or) environmental criteria are taken into account for selection of suppliers [boolean, single item] ∟ 🔡 Disclosure of how social and (or) environmental criteria are taken into account for selection of suppliers [textBlock, single item, text block] ∟ G1-3 Prevention and detection of corruption and bribery - general ∟ Prevention and detection of corruption and bribery - general [string, single item, abstract] ∟ Prevention and detection of corruption and bribery [string, single item, abstract] ∟ TABLE: Prevention and detection of corruption and bribery [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ LINE ITEMS: Prevention and detection of corruption and bribery [string, single item, line items] ∟ 🔡 Disclosure of system to prevent and detect, investigate, and respond to allegations or incidents relating to corruption and bribery [textBlock, single item, text block] ∟ 🔡 Description of procedures in place to prevent, detect, and address allegations or incidents of corruption and bribery [textBlock, single item, text block] ∟ ✅ Investigators or investigating committee are separate from chain of management involved in prevention and detection of corruption and bribery [boolean, single item] ∟ 🔡 Information about process to report outcomes to administrative, management and supervisory bodies [textBlock, single item, text block] ∟ ✅ Procedures to prevent, detect, and address allegations or incidents of corruption and bribery are in place [boolean, single item] ∟ 🔡 Disclosure of plans to adopt procedures to prevent, detect, and address allegations or incidents of corruption and bribery [textBlock, single item, text block] ∟ 🔡 Information about how policies are communicated to those for whom they are relevant (prevention and detection of corruption and bribery) [textBlock, single item, text block] ∟ 🔡 Information about nature, scope and depth of anti-corruption and anti-bribery training programmes offered or required [textBlock, single item, text block] ∟ % Percentage of functions-at-risk covered by anti-corruption and anti-bribery training programmes [percent, single item] ∟ 🔡 Information about extent to which training is given to members of administrative, management and supervisory bodies [textBlock, single item, text block] ∟ Prevention and detection of corruption and bribery - anti-corruption and anti-bribery training typed axis [string, single item, abstract] ∟ TABLE: Prevention and detection of corruption and bribery - anti-corruption and anti-bribery training typed axis [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Region [string, dimension, typed axis] ∟ AXIS: Employees [string, dimension, axis] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 At-risk functions [domain, single item, member] ∟ 🔲 Managers [domain, single item, member] ∟ 🔲 Administrative, management and supervisory bodies [domain, single item, member] ∟ 🔲 Other own workers [domain, single item, member] ∟ LINE ITEMS: Prevention and detection of corruption and bribery - anti-corruption and anti-bribery training typed axis [string, single item, line items] ∟ Training coverage [string, single item, abstract] ∟ 1️⃣ Number of employees (head count), during period [integer, single item] ∟ 1️⃣ Number of employees receiving anti-corruption and anti-bribery training, during period [integer, single item] ∟ Delivery method and duration [string, single item, abstract] ∟ ⬇️ Anti-corruption and anti-bribery training delivery method(s) [enumerationSet, single item] ∟ 1️⃣ Duration of classroom training¹ [decimal, single item] ∟ 1️⃣ Duration of computer-based training¹ [decimal, single item] ∟ 1️⃣ Duration of voluntary computer-based training¹ [decimal, single item] ∟ Frequency [string, single item, abstract] ∟ 🔡 Disclosure of how often anti-corruption and anti-bribery training is required [textBlock, single item, text block] ∟ Topics covered [string, single item, abstract] ∟ ⬇️ Topic(s) covered by anti-corruption and anti-bribery training [enumerationSet, single item] ∟ Prevention and detection of corruption and bribery - anti-corruption and anti-bribery training [string, single item, abstract] ∟ TABLE: Prevention and detection of corruption and bribery - anti-corruption and anti-bribery training [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Employees [string, dimension, axis] ∟ 🔲 Employees [domain, single item, member] ∟ 🔲 At-risk functions [domain, single item, member] ∟ 🔲 Managers [domain, single item, member] ∟ 🔲 Administrative, management and supervisory bodies [domain, single item, member] ∟ 🔲 Other own workers [domain, single item, member] ∟ LINE ITEMS: Prevention and detection of corruption and bribery - anti-corruption and anti-bribery training [string, single item, line items] ∟ Training coverage [string, single item, abstract] ∟ 1️⃣ Number of employees (head count), during period [integer, single item] ∟ 1️⃣ Number of employees receiving anti-corruption and anti-bribery training, during period [integer, single item] ∟ Delivery method and duration [string, single item, abstract] ∟ ⬇️ Anti-corruption and anti-bribery training delivery method(s) [enumerationSet, single item] ∟ 1️⃣ Duration of classroom training¹ [decimal, single item] ∟ 1️⃣ Duration of computer-based training¹ [decimal, single item] ∟ 1️⃣ Duration of voluntary computer-based training¹ [decimal, single item] ∟ Frequency [string, single item, abstract] ∟ 🔡 Disclosure of how often anti-corruption and anti-bribery training is required [textBlock, single item, text block] ∟ Topics covered [string, single item, abstract] ∟ ⬇️ Topic(s) covered by anti-corruption and anti-bribery training [enumerationSet, single item] ∟ G1.MDR-A.1 Actions related to business conduct - Minimum Disclosure Requirement - actions related to business conduct - general ∟ Minimum Disclosure Requirement - actions related to business conduct - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - actions related to business conduct [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - actions related to business conduct [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - actions related to business conduct [string, single item, line items] ∟ 🔡 Description of scope of key action (coverage in terms of activities, upstream and (or) downstream value chain, geographies and affected stakeholder groups) [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in own operations [textBlock, single item, text block] ∟ 🔡 Description of scope of key action in upstream and (or) downstream value chain [textBlock, single item, text block] ∟ ⬇️ Key action coverage [enumerationSet, single item] ∟ 🔡 Disclosure of key action [textBlock, single item, text block] ∟ ⬇️ Status of key action [enumerationSet, single item] ∟ ⬇️ Time horizon(s) under which key action is to be completed [enumerationSet, single item] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ 🏷️ Identifier(s) of related targets¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related targets¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by action [enumerationSet, single item] ∟ 🔡 Disclosure of expected outcomes of key action and how its implementation contributes to achievement of policy objectives and targets [textBlock, single item, text block] ∟ ✅ Key action is taken to either provide for, cooperate in or in support provision of remedy for those harmed by actual material impacts [boolean, single item] ∟ 🔡 Disclosure of quantitative and qualitative information regarding progress of actions or action plans disclosed in prior periods [textBlock, single item, text block] ∟ G1.MDR-A.2 Resources related to business conduct - Minimum Disclosure Requirement - resources related to business conduct - general ∟ Minimum Disclosure Requirement - resources related to business conduct - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - resources related to business conduct [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to business conduct [string, table, table] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to business conduct [string, single item, line items] ∟ Significant operational expenditures (Opex) and (or) capital expenditures (Capex) required for implementation of action plan [string, single item, abstract] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 🔡 Description of type of current and future financial and other resources allocated to action plan [textBlock, single item, text block] ∟ ✅ Ability to implement action or action plan depends on specific preconditions [boolean, single item] ∟ 🔡 Explanation of how current financial resources relate to most relevant amounts presented in financial statements [textBlock, single item, text block] ∟ Minimum Disclosure Requirement - resources related to business conduct - detailed [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - resources related to business conduct - detailed [string, table, table] ∟ AXIS: Time horizon [string, dimension, axis] ∟ 🔲 Time horizon [domain, single item, member] ∟ 🔲 Short-term [domain, single item, member] ∟ 🔲 Medium-term [domain, single item, member] ∟ 🔲 Long-term [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ TYPED AXIS: Identifier of action (plan)¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - resources related to business conduct - detailed [string, single item, line items] ∟ 🔤 Name of action (plan)¹ [string, single item] ∟ 💰 Financial resources allocated to action plan (OpEx) [monetary, single item] ∟ 💰 Financial resources allocated to action plan (CapEx) [monetary, single item] ∟ G1.MDR-T.1 Targets related to business conduct - Minimum Disclosure Requirement - targets related to business conduct - general ∟ Minimum Disclosure Requirement - targets related to business conduct - general [string, single item, abstract] ∟ Minimum Disclosure Requirement - targets related to business conduct [string, single item, abstract] ∟ TABLE: Minimum Disclosure Requirement - targets related to business conduct [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Identifier of target¹ [string, dimension, typed axis] ∟ LINE ITEMS: Minimum Disclosure Requirement - targets related to business conduct [string, single item, line items] ∟ 🔡 Disclosure of measurable outcome-oriented and time-bound target [textBlock, single item, text block] ∟ 🔤 Name of target¹ [string, single item] ∟ 🏷️ Identifier(s) of related impacts, risks and opportunities¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related impacts, risks and opportunities¹ [string, single item] ∟ 🏷️ Identifier(s) of related policies¹ [linkIdentifiers, single item] ∟ 🔤 Name(s) of related policies¹ [string, single item] ∟ ⬇️ Sustainability matter(s) addressed by target [enumerationSet, single item] ∟ 🔡 Description of relationship of target to policy objectives [textBlock, single item, text block] ∟ 1️⃣ Measurable target (absolute value)¹ [decimal, single item] ∟ % Measurable target (percentage) [percent, single item] ∟ ⬇️ Absolute or relative target [enumeration, single item] ∟ ⬇️ ESRS metric(s) and monetary amount(s) used for target [enumerationSet, single item] ∟ 🔡 Description of scope of target [textBlock, single item, text block] ∟ ⬇️ Target coverage [enumerationSet, single item] ∟ 🗓️ Base year from which progress is measured [year, single item] ∟ 🗓️ Period to which target applies (start year) [year, single item] ∟ 🗓️ Period to which target applies (end year) [year, single item] ∟ 🔡 Description of methodologies and significant assumptions used to define target [textBlock, single item, text block] ∟ ✅ Stakeholders have been involved in target setting for each material sustainability matter [boolean, single item] ∟ 🔡 Disclosure of how stakeholders have been involved in target setting for each material sustainability matter [textBlock, single item, text block] ∟ 🔡 Description of any changes in target and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and adopted processes to collect data [textBlock, single item, text block] ∟ 🔡 Description of performance against disclosed target [textBlock, single item, text block] ∟ ✅ Progress is in line with what had been initially planned [boolean, single item] ∟ G1-4 Incidents of corruption or bribery - general ∟ Incidents of corruption or bribery - general [string, single item, abstract] ∟ 🔡 Disclosure of incidents of corruption or bribery [textBlock, single item, text block] ∟ Incidents of corruption or bribery [string, single item, abstract] ∟ TABLE: Incidents of corruption or bribery [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Incidents of corruption or bribery [string, single item, line items] ∟ 1️⃣ Number of convictions for violation of anti-corruption and anti-bribery laws [integer, single item] ∟ 💰 Amount of fines for violation of anti-corruption and anti-bribery laws [monetary, single item] ∟ 🔡 Disclosure of any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery [textBlock, single item, text block] ∟ 1️⃣ Number of confirmed incidents of corruption or bribery [integer, single item] ∟ 🔡 Disclosure of nature of confirmed incidents of corruption or bribery [textBlock, single item, text block] ∟ 1️⃣ Number of confirmed incidents in which own workers were dismissed or disciplined for corruption or bribery-related incidents [integer, single item] ∟ 1️⃣ Number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to violations related to corruption or bribery [integer, single item] ∟ 🔡 Disclosure of details of public legal cases regarding corruption or bribery brought against undertaking and own workers and outcomes of such cases [textBlock, single item, text block] ∟ G1-5 Political influence and lobbying activities - general ∟ Political influence and lobbying activities - general [string, single item, abstract] ∟ 🔡 Disclosure of activities and commitments related to exerting political influence, including lobbying activities related to material impacts, risks and opportunities [textBlock, single item, text block] ∟ Political influence and lobbying activities [string, single item, abstract] ∟ TABLE: Political influence and lobbying activities [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ LINE ITEMS: Political influence and lobbying activities [string, single item, line items] ∟ 🔡 Information about representative(s) responsible in administrative, management and supervisory bodies for oversight of activities related to exerting political influence and lobbying [textBlock, single item, text block] ∟ 🔡 Information about financial or in-kind political contributions [textBlock, single item, text block] ∟ 💰 Financial political contributions made [monetary, single item] ∟ 💰 In-kind political contributions made [monetary, single item] ∟ 💰 Financial and in-kind political contributions made [monetary, single item] ∟ 🔡 Disclosure of how monetary value of in-kind contributions is estimated [textBlock, single item, text block] ∟ 🔡 Disclosure of main topics covered by lobbying activities and undertaking's main positions on these topics [textBlock, single item, text block] ∟ 💰 Amount of internal and external lobbying expenses [monetary, single item] ∟ 💰 Amount paid for membership to lobbying associations [monetary, single item] ∟ ✅ Undertaking is legally obliged to be member of chamber of commerce or other organisation that represents its interests [boolean, single item] ∟ Registration in EU Transparency Register or in equivalent transparency register in Member State [string, single item, abstract] ∟ 🔤 Name of transparency register¹ [string, single item] ∟ 🔤 Identification number in transparency register [string, single item] ∟ 🔡 Information about appointment of any members of administrative, management and supervisory bodies who held comparable position in public administration in two years preceding such appointment [textBlock, single item, text block] ∟ Financial and in-kind political contributions made by country [string, single item, abstract] ∟ TABLE: Financial and in-kind political contributions made by country [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Type of recipient or beneficiary [string, dimension, typed axis] ∟ LINE ITEMS: Financial and in-kind political contributions made by country [string, single item, line items] ∟ 💰 Financial political contributions made [monetary, single item] ∟ 💰 In-kind political contributions made [monetary, single item] ∟ 💰 Financial and in-kind political contributions made [monetary, single item] ∟ Financial and in-kind political contributions made by geographical area [string, single item, abstract] ∟ TABLE: Financial and in-kind political contributions made by geographical area [string, table, table] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ TYPED AXIS: Type of recipient or beneficiary [string, dimension, typed axis] ∟ TYPED AXIS: Geographical area [string, dimension, typed axis] ∟ LINE ITEMS: Financial and in-kind political contributions made by geographical area [string, single item, line items] ∟ 💰 Financial political contributions made [monetary, single item] ∟ 💰 In-kind political contributions made [monetary, single item] ∟ 💰 Financial and in-kind political contributions made [monetary, single item] ∟ G1-6 Payment practices - general ∟ Payment practices - general [string, single item, abstract] ∟ 🔡 Disclosure of payment practices, especially with respect to late payments to small and medium enterprises (SMEs) [textBlock, single item, text block] ∟ Payment practices [string, single item, abstract] ∟ TABLE: Payment practices [string, table, table] ∟ AXIS: Currently stated, baseline, milestones or target years [string, dimension, axis] ∟ 🔲 Currently stated, baseline, milestones or target years [domain, single item, member] ∟ 🔲 Baseline year [domain, single item, member] ∟ 🔲 Milestones and target years [domain, single item, member] ∟ AXIS: Reporting scope [string, dimension, axis] ∟ 🔲 Currently stated, corrected or revised (retrospective) [domain, single item, member] ∟ 🔲 Previously stated [domain, single item, member] ∟ LINE ITEMS: Payment practices [string, single item, line items] ∟ 1️⃣ Average number of days to pay invoice from date when contractual or statutory term of payment starts to be calculated [decimal, single item] ∟ 🔡 Description of undertaking's standard payment terms [textBlock, single item, text block] ∟ % Percentage of payments aligned with standard payment terms [percent, single item] ∟ 1️⃣ Number of legal proceedings outstanding for late payments [integer, single item] ∟ 🔡 Disclosure of contextual information regarding payment practices [textBlock, single item, text block] ∟ Standard payment terms [string, single item, abstract] ∟ TABLE: Standard payment terms [string, table, table] ∟ AXIS: Country [string, dimension, axis] ∟ 🔲 Country [domain, single item, member] ∟ TYPED AXIS: Supplier category [string, dimension, typed axis] ∟ TYPED AXIS: Geographical area [string, dimension, typed axis] ∟ LINE ITEMS: Standard payment terms [string, single item, line items] ∟ 🔡 Description of undertaking's standard payment terms [textBlock, single item, text block] ∟ % Percentage of payments aligned with standard payment terms [percent, single item]