Content index and datapoints from other EU legislation
[ESRS IRO-2]
The material information disclosed is based on the material impacts, risks, and opportunities identified in Lenzing’s double materiality analysis. Following the identification of material (sub-)topics, materiality was evaluated at both the disclosure requirement and data point levels, influenced by the decision-making needs of stakeholders. The double-materiality process as well as the thresholds applied are described in the “Double materiality analysis” section of this chapter. Please refer to the “ESRS index” and “EU datapoints derived from other EU legislation” tables below.
Chapter and Disclosure Requirement |
Section |
|
|
ESRS 2 General Disclosures |
|
BP-1 General basis for preparation of sustainability statements |
About the sustainability statement |
BP-2 Disclosures in relation to specific circumstances |
About the sustainability statement |
GOV-1 The role of the administrative, management and supervisory bodies |
Governance of sustainability |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
ESG committees |
GOV-3 Integration of sustainability-related performance in incentive schemes |
Board remuneration linked to sustainability performance |
GOV-4 Statement on due diligence |
Statement on due diligence |
GOV-5 Risk management and internal controls over sustainability reporting |
Risk management and internal controls over sustainability reporting |
SBM-1 Strategy, business model and value chain |
Strategy |
SBM-2 Interests and views of stakeholders |
Partnering for systemic change |
SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Material impacts, risks and opportunities |
IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities |
Double materiality analysis |
IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
Content index, EU data points from other EU legislation and mapping |
|
|
E1 Climate Change |
|
ESRS 2 E1 GOV-3 Integration of sustainability-related performance in incentive schemes |
General disclosures: Board remuneration linked to sustainability performance |
E1-1 Transition plan for climate change mitigation |
Strategy |
ESRS 2 E1 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Risk and opportunity assessment |
ESRS 2 E1 IRO-1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
General disclosures: Double materiality analysis; General disclosures: Climate-related risk assessment according to TCFD |
E1-2 Policies related to climate change mitigation and adaptation |
Policies |
E1-3 Actions and resources in relation to climate change policies |
Actions |
E1-4 Targets related to climate change mitigation and adaptation |
Metrics and targets |
E1-5 Energy consumption and mix |
Energy and fuels |
E1-6 Gross scope 1, 2, 3 and Total GHG emissions |
Lenzing’s greenhouse gas emissions |
E1-8 Internal carbon pricing |
Internal carbon price |
|
|
E2 Pollution |
|
ESRS 2 E2 IRO-1 Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
General disclosures: Double materiality analysis |
E2-1 Policies related to pollution |
Policies |
E2-2 Actions and resources related to pollution |
Actions |
E2-3 Targets related to pollution |
Metrics and targets |
E2-4 Pollution of air, water and soil |
Pollution of air and water |
E2-5 Substances of concern and substances of very high concern |
Substances of concern and substances of very high concern |
|
|
E3 Water and marine resources |
|
ESRS 2 E3 IRO-1 Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities |
General disclosures: Double materiality analysis |
E3-1 Policies related to water and marine resources |
Policies |
E3-2 Actions and resources related to water and marine resources |
Actions |
E3-3 Targets related to water and marine resources |
Metrics and targets |
E3-4 Water consumption |
Water consumption |
|
|
E4 Biodiversity and ecosystem |
|
E4-1 Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
Strategy development |
ESRS 2 E4 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Resilience assessment |
ESRS 2 E4 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
General disclosures: Double materiality analysis; General disclosures: Nature-related risk assessment according to TNFD |
E4-2 Policies related to biodiversity and ecosystems |
Policies |
E4-3 Actions and resources related to biodiversity and ecosystems |
Actions |
E4-4 Targets related to biodiversity and ecosystems |
Lenzing’s biodiversity targets |
E4-5 Impact metrics related to biodiversity and ecosystems change |
Metrics for biodiversity and ecosystem enhancement within LD Celulose’s plantations |
|
|
E5 Resource use and circular economy |
|
ESRS 2 E5 IRO-1 Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities |
General disclosures: Double materiality analysis |
E5-1 Policies related to resource use and circular economy |
Policies |
E5-2 Actions and resources related to resource use and circular economy |
Actions |
E5-3 Targets related to resource use and circular economy |
Metrics and targets |
E5-4 Resource inflows |
Resource inflows |
E5-5 Resource outflows |
Resource outflows |
|
|
S1 Own workforce |
|
ESRS 2 S1 SBM-2 Interests and views of stakeholders |
Genreal disclosures: Stakeholder own workforce and strategy |
ESRS 2 S1 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Impact, risk and opportunity management |
S1-1 Policies related to own workforce |
Policies |
S1-2 Processes for engaging with own workers and workers’ representatives about impacts |
Communication |
S1-3 Processes to remediate negative impacts and channels for own workers to raise concerns |
Channels to raise concerns |
S1-4 Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions |
Actions |
S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Metrics and targets |
S1-6 Characteristics of the undertaking’s employees |
Employees in numbers |
S1-7 Characteristics of non-employee workers in the undertaking’s own workforce |
Employees in numbers |
S1-8 Collective bargaining coverage and social dialogue (voluntary, not material) |
Collective bargaining and social dialogue |
S1-9 Diversity metrics |
Diversity metrics |
S1-10 Adequate wages (voluntary, not material) |
Adequate wages |
S1-11 Social protection |
Social protection |
S1-12 Persons with disabilities |
Persons with disabilities |
S1-13 Training and skills development metrics |
Learning and development |
S1-14 Health and safety metrics |
Health and Safety at Lenzing |
S1-15 Work-life balance metrics |
Family-related leave |
S1-16 Compensation metrics (pay gap and total compensation) |
Annual total renumeration ratio, Gender Pay gap |
S1-17 Incidents, complaints and severe human rights impacts |
Raised concerns and human rights incidents |
|
|
S2 Workers in the value chain |
|
ESRS 2 S2 SBM-2 Interests and views of stakeholders |
General disclosures: Stakeholder workers in the value chain and strategy |
ESRS 2 S2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Strategy |
S2-1 Policies related to value chain workers |
Policies |
S2-2 Processes for engaging with value chain workers about impacts |
Channels and remediation |
S2-3 Processes to remediate negative impacts and channels for value chain workers to raise concerns |
Channels and remediation |
S2-4 Taking action on material impacts, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions and approaches |
Actions |
S2-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Metrics and targets |
|
|
S4 Consumers and end-users |
|
ESRS 2 S4 SBM-2 Interests and views of stakeholders |
General disclosures: Stakeholder consumers & end-users and strategy |
ESRS 2 S4 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Product assurance for (in)direct customers |
S4-1 Policies related to consumers and end-users |
Policies |
S4-2 Processes for engaging with consumers and end-users about impacts |
Processes for engaging with consumers and end users about impact |
S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
Channels to raise concerns |
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 |
Actions |
S4-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Metrics and targets |
|
|
G1 Business conduct |
|
ESRS 2 G1 GOV-1 The role of the administrative, supervisory and management bodies |
Governance |
ESRS 2 G1 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities |
General disclosures: Double materiality analysis; General disclosures: Compliance related assessment |
G1-1 Corporate culture and business conduct policies and corporate culture |
Lenzing Global Code of Business Conduct |
G1-2 Management of relationships with suppliers |
Sourcing |
G1-3 Prevention and detection of corruption and bribery |
Actions |
G1-4 Confirmed incidents of corruption or bribery |
Metrics and targets |
Disclosure Requirement and related datapoint |
SFDR reference |
Pillar 3 reference |
Benchmark Regulation reference |
EU Climate Law reference |
Chapter/Not material |
ESRS 2 GOV-1: 21 (d) Board’s gender diversity |
Indicator number 13 of Table #1 of Annex 1 |
|
Commission Delegated Regulation (EU) 2020/1816, Annex II |
|
ESRS 2 General disclosures: Composition and diversity of board members |
ESRS 2 GOV-1: 21 (e) Percentage of board members who are independent |
|
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
ESRS 2 General disclosures: Composition and diversity of board members |
ESRS 2 GOV-4: 30 Statement on due diligence |
Indicator number 10 Table #3 of Annex I |
|
|
|
ESRS 2 General disclosures: Statement on due diligence |
ESRS 2 SBM-1: 40 (d)i Involvement in activities related to fossil fuel activities |
Indicators number 4 Table #1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453; Table 1: Quantitative information on Environmental risk and Table 2: Qualitative information Social risk |
Delegated Regulation (EU) 2020/1816, Annex II |
|
Not material |
ESRS 2 SBM-1: 40 (d)ii Involvement in activities related to chemical production activities |
Indicator number 9 Table #2 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
Not material |
ESRS 2 SBM-1: 40 (d)iii Involvement in activities related to controversial weapons |
Indicator number 14 Table #1 of Annex 1 |
|
Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
|
Not material |
ESRS 2 SBM-1: 40 (d)iv Involvement in activities related to cultivation and production of tobacco |
|
|
Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
|
Not material |
E1-1: 14 Transition plan to reach climate neutrality by 2050 |
|
|
|
Regulation (EU) 2021/1119, Article 2(1) |
E1 Climate change: Climate action plan |
E1-1: 16 (g) Undertakings excluded from Paris-aligned benchmarks |
|
Article 449a Rgulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book- Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated Regulation (EU) 2020/1818, Article 12(1) (d) to (g), and Article 12(2) |
|
Not material |
E1-4: 34 GHG emission reduction targets |
Indicator number 4 Table #2 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 (28) Template 3: Banking book – Climate change transition risk: alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 6 |
|
E1 Climate change: Metrics and targets |
E1-5: 38 Energy consumption from fossil sources disaggregated by sources |
Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1 |
|
|
|
E1 Climate change: Energy and fuels |
E1-5: 37 Energy consumption and mix |
Indicator number 5 Table #1 of Annex 1 |
|
|
|
E1 Climate change: Energy and fuels |
E1-5: 40, 41, 42, 43 Energy intensity associated with activities in high climate impact sectors |
Indicator number 6 Table #1 of Annex 1 |
|
|
|
E1 Climate change: Energy and fuels |
E1-6: 44 Gross scope 1,2,3 and total GHG emissions |
Indicators number 1 and 2 Table #1 of Annex 1 |
Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 20222/2453 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1) |
|
E1 Climate change: Lenzing’s greenhouse gas emissions |
E1-6: 53,54,55 Gross GHG emissions intensity |
Inidcators number 3 Table +1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 5(1), 8(1) |
|
E1 Climate change: Lenzing’s greenhouse gas emissions |
E1-7: 56 GHG removals and carbon credits |
|
|
|
Regulation (EU) 2021/1119, Article 2(1) |
Not material |
E1-9: 66 Exposure of the benchmark protfolio to climate-related physical risks |
|
|
Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II |
|
Material; Phase-in |
E1-9: 66 (a) Disaggregation of monetary amounts by acute and chronic physical risk |
|
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. |
|
|
Material; Phase-in |
E1-9: 66 (c) Location of significant assets at material physical risk |
|
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk. |
|
|
Material; Phase-in |
E1-9: 67 (c) Breakdown of the carrying value of ist real estate assets by energy-efficiency classes |
|
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34;Template 2:Banking book -Climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral |
|
|
Not material |
E1-9: 69 Degree of exposure of the portfolio to climate-related opportunities |
|
|
Delegated Regulation (EU) 2020/1818, Annex II |
|
Material; Phase-in |
E2-4: 28 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil |
Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1 |
|
|
|
E2 Pollution: Pollution of air and water |
E3-1: 9 Water and marine resources |
Indicator number 7 Table #2 of Annex 1 |
|
|
|
E3 Water and marine resources: Policies |
E3-1: 13 Dedicated policy paragraph |
Indicator number 8 Table #2 of Annex 1 |
|
|
|
E3 Water and marine resources: Policies |
E3-1: 14 Sustainable oceans and seas |
Indicator number 12 Table #2 of Annex 1 |
|
|
|
Not material |
E3-4: 28 (c) Total water recycled and reused |
Indicator number 6.2 Table #2 of Annex 1 |
|
|
|
E3 Water and marine resources: Water consumption |
E3-4: 29 Total water consumption in m3 per net revenue on own operations |
Indicator number 6.1 Table #2 of Annex 1 |
|
|
|
E3 Water and marine resources: Water consumption |
ESRS 2 E4 SBM-3: 16 (a) i Activities related to sites located in or near biodiversity-sensitive areas negatively affect these areas where conclusions or necessary mitigation measures have not been implemented or are ongoing |
Indicator number 7 Table #1 of Annex 1 |
|
|
|
E4 Biodiversity and ecosystems: Resilience Assessment |
ESRS 2 E4 SBM-3: 16 (b) Material negative impacts with regards to land degradation, desertification or soil sealing have been identified |
Indicator number 10 Table #2 of Annex 1 |
|
|
|
Not material |
ESRS 2 E4 SBM-3: 16 (c) Own operations affect threatened species |
Indicator number 14 Table #2 of Annex 1 |
|
|
|
E4 Biodiversity and ecosystems: Resilience Assessment |
E4-2: 24 (b) Sustainable land / agriculture practices or policies |
Indicator number 11 Table #2 of Annex 1 |
|
|
|
E4 Biodiversity and ecosystems: Policies |
E4-2: 24 (c) Sustainable oceans / seas practices or policies |
Indicator number 12 Table #2 of Annex 1 |
|
|
|
Not material |
E4-2: 24 (d) Policies to address deforestation |
Indicator number 15 Table #2 of Annex 1 |
|
|
|
E4 Biodiversity and ecosystems: Policies |
E5-5: 37 (d) Non-recycled waste |
Indicator number 13 Table #2 of Annex 1 |
|
|
|
E5 Resource use and circular economy: Waste management |
E5-5: 39 Hazardous waste and radioactive waste |
Indicator number 9 Table #1 of Annex 1 |
|
|
|
E5 Resource use and circular economy: Waste management |
ESRS 2 S1 SBM-3: 14 (f) Risk of incidents of forced labour |
Indicator number 13 Table #3 of Annex I |
|
|
|
Impact, risk and opportunity management |
ESRS 2 S1 SBM-3: 14 (g) Risk of incidents of child labour |
Indicator number 12 Table #3 of Annex I |
|
|
|
Impact, risk and opportunity management |
S1-1: 20 Human rights policy commitments |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I |
|
|
|
S1 Own workforce: Policies |
S1-1: 21 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
S1 Own workforce: Policies |
S1-1: 22 Processes and measures for preventing trafficking in human beings |
Indicator number 11 Table #3 of Annex I |
|
|
|
S1 Own workforce: Policies |
S1-1: 23 Workplace accident prevention policy or management system |
Indicator number 1 Table #3 of Annex I |
|
|
|
S1 Own workforce: Policies |
S1-3: 32 (c) Grievance/complaints handling mechanisms |
Indicator number 5 Table #3 of Annex I |
|
|
|
S1 Own workforce: Channels to raise concerns |
S1-14: 88 (b), (c) Number of fatalities and number and rate of work-related accidents paragraph |
Indicator number 2 Table #3 of Annex I |
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
S1 Own workforce: Health and Safety at Lenzing |
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) |
Indicator number 3 Table #3 of Annex I |
|
|
|
S1 Own workforce: Health and Safety at Lenzing |
S1-16: 97 (a) Unadjusted gender pay gap |
Indicator number 12 Table #1 of Annex I |
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
S1 Own workforce: Gender pay gap |
S1-16: 97 (b) Excessive CEO pay ratio |
Indicator number 8 Table #3 of Annex I |
|
|
|
S1 Own workforce: Annual total remuneration ratio |
S1-17: 103 (a) Incidents of discrimination |
Indicator number 7 Table #3 of Annex I |
|
|
|
S1 Own workforce: Raised concerns and human rights incidents |
S1-17: 104 (a) Non-respect of UNGPs on Business and Human Rights and OECD |
Indicator number 10 Table #1 and Indicator n. 14 Table #3 of Annex I |
|
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12 (1) |
|
S1 Own workforce: Raised concerns and human rights incidents |
ESRS 2 S2 SBM-3: 11 (b) Significant risk of child labour or forced labour in the value chain |
Indicators number 12 and n. 13 Table #3 of Annex I |
|
|
|
S2 Workers in the value chain: Strategy |
S2-1: 17 Human rights policy commitments |
Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1 |
|
|
|
S2 Workers in the value chain: Policies |
S2-1: 18 Policies related to value chain workers |
Indicator number 11 and n. 4 Table #3 of Annex 1 |
|
|
|
S2 Workers in the value chain: Policies |
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 |
Indicator number 10 Table #1 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
S2 Workers in the value chain: Policies |
S2-1: 19 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
S2 Workers in the value chain: Policies |
S2-4: 36 Human rights issues and incidents connected to its upstream and downstream value chain |
Indicator number 14 Table #3 of Annex 1 |
|
|
|
S2 Workers in the value chain: Actions |
S3-1: 16 Human rights policy commitments |
Indicator number 9 Table #3 of Annex 1 and Indicator number 11 Table #1 of Annex 1 |
|
|
|
Not material |
S3-1: 17 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines |
Indicator number 10 Table #1 Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
Not material |
S3-4: 36 Human rights issues and incidents |
Indicator number 14 Table #3 of Annex 1 |
|
|
|
Not material |
S4-1: 16 Policies related to consumers and end-users |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
|
|
|
S4 Consumers and end-users: Policies |
S4-1: 17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
Indicator number 10 Table #1 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
S4 Consumers and end-users: Policies |
S4-4: 35 Human rights issues and incidents |
Indicator number 14 Table #3 of Annex 1 |
|
|
|
S4 Consumers and end-users: Actions |
G1-1: 10 (b) United Nations Convention against Corruption |
Indicator number 15 Table #3 of Annex 1 |
|
|
|
G1 Business conduct: Policies |
G1-1: 10 (d) Protection of whistleblowers |
Indicator number 6 Table #3 of Annex 1 |
|
|
|
G1 Business conduct: Policies |
G1-4: 24 (a) Fines for violation of anti-corruption and anti-bribery laws |
Indicator number 17 Table #3 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II) |
|
G1 Business conduct: Metrics and targets |
G1-4: 24 (b) Standards of anti-corruption and anti-bribery |
Indicator number 16 Table #3 of Annex 1 |
|
|
|
G1 Business conduct: Metrics and targets |