Content index
[IRO-2 56]
Chapter and Disclosure Requirement |
Section |
|
|---|---|---|
|
|
|
ESRS 2 General Disclosures |
||
ESRS 2 BP‑1 |
General basis for preparation of sustainability statements |
About the sustainability statement |
ESRS 2 BP‑2 |
Disclosures in relation to specific circumstances |
About the sustainability statement |
ESRS 2 GOV‑1 |
The role of the administrative, management and supervisory bodies |
Governance |
ESRS 2 GOV‑2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
ESG committee |
ESRS 2 GOV‑3 |
Integration of sustainability-related performance in incentive schemes |
Board remuneration |
ESRS 2 GOV‑4 |
Statement on due diligence |
Statement on due diligence |
ESRS 2 GOV‑5 |
Risk management reporting |
Risk management reporting |
ESRS 2 SBM‑1 |
Strategy, business model and value chain |
Value creation at the Lenzing Group; Sustainability strategy |
ESRS 2 SBM‑2 |
Interests and views of stakeholders |
Stakeholder management |
ESRS 2 SBM‑3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Material impacts, risks and opportunities |
ESRS 2 IRO‑1 |
Description of the process to identify and assess material impacts, risks and opportunities |
Double materiality analysis |
ESRS 2 IRO‑2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
Content index; Data points from other EU legislation |
|
|
|
E1 Climate Change |
||
ESRS 2 E1 GOV‑3 |
Integration of sustainability-related performance in incentive schemes |
General disclosures: Board remuneration |
ESRS E1‑1 |
Transition plan for climate change mitigation |
Climate action plan |
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 |
ESRS E1‑2 |
Policies related to climate change mitigation and adaptation |
Policies |
ESRS E1‑3 |
Actions and resources in relation to climate change policies |
Actions |
ESRS E1‑4 |
Targets related to climate change mitigation and adaptation |
Targets |
ESRS E1‑5 |
Energy consumption and mix |
Energy and fuels |
ESRS E1‑6 |
Gross Scopes 1, 2, 3 and Total GHG emissions |
Lenzing’s greenhouse gas emissions |
|
|
|
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 |
ESRS E2‑1 |
Policies related to pollution |
Policies |
ESRS E2‑2 |
Actions and resources related to pollution |
Actions |
ESRS E2‑3 |
Targets related to pollution |
Targets |
ESRS E2‑4 |
Pollution of air, water and soil |
Pollution of air and water |
ESRS 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 |
ESRS E3‑1 |
Policies related to water and marine resources |
Policies |
ESRS E3‑2 |
Actions and resources related to water and marine resources |
Actions |
ESRS E3‑3 |
Targets related to water and marine resources |
Targets |
ESRS E3‑4 |
Water consumption |
Water consumption |
|
|
|
E4 Biodiversity and ecosystems |
||
ESRS E4‑1 |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
Strategy |
ESRS 2 E4 SBM‑3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Biodiversity-sensitive areas |
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 |
ESRS E4‑2 |
Policies related to biodiversity and ecosystems |
Policies |
ESRS E4‑3 |
Actions and resources related to biodiversity and ecosystems |
Actions |
ESRS E4‑4 |
Targets related to biodiversity and ecosystems |
Targets |
ESRS E4‑5 |
Impact metrics related to biodiversity and ecosystems change |
Metrics |
|
|
|
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 |
ESRS E5‑1 |
Policies related to resource use and circular economy |
Policies |
ESRS E5‑2 |
Actions and resources related to resource use and circular economy |
Actions |
ESRS E5‑3 |
Targets related to resource use and circular economy |
Targets |
ESRS E5‑4 |
Resource inflows |
Resource inflows |
ESRS E5‑5 |
Resource outflows |
Resource outflows |
|
|
|
S1 Own workforce |
||
ESRS 2 S1 SBM‑2 |
Interests and views of stakeholders |
General disclosures: Own workforce |
ESRS 2 S1 SBM‑3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Managing social sustainability |
ESRS S1‑1 |
Policies related to own workforce |
Policies |
ESRS S1‑2 |
Processes for engaging with own workers and workers’ representatives about impacts |
Communication |
ESRS S1‑3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
Channels to raise concerns |
ESRS 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 |
ESRS S1‑5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Targets |
ESRS S1‑6 |
Characteristics of the undertaking’s employees |
Employees in numbers |
ESRS S1‑7 |
Characteristics of non-employee workers in the undertaking’s own workforce |
Employees in numbers |
ESRS S1‑9 |
Diversity metrics |
Diversity metrics |
ESRS S1‑11 |
Social protection |
Social protection |
ESRS S1‑12 |
Persons with disabilities |
People with disabilities |
ESRS S1‑13 |
Training and skills development metrics |
Learning and development |
ESRS S1‑14 |
Health and safety metrics |
Health and Safety |
ESRS S1‑15 |
Work-life balance metrics |
Family-related leave |
ESRS S1‑16 |
Compensation metrics (pay gap and total compensation) |
Annual total remuneration ratio; Gender pay gap |
ESRS 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: Workers in the value chain |
ESRS 2 S2 SBM‑3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Workers across the value chain; Vulnerable groups and geographic exposure |
ESRS S2‑1 |
Policies related to value chain workers |
Policies |
ESRS S2‑2 |
Processes for engaging with value chain workers about impacts |
Grievance mechanisms and remediation |
ESRS S2‑3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
Grievance mechanisms and remediation |
ESRS 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 |
ESRS S2‑5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Targets |
|
|
|
G1 Business conduct |
||
ESRS 2 G1 GOV‑1 |
The role of the administrative, supervisory and management bodies |
General disclosures: Business Conduct |
ESRS 2 G1 IRO‑1 |
Description of the process to identify and assess material impacts, risks and opportunities |
General disclosures: Double materiality analysis; General disclosures: Compliance-related assessment |
ESRS G1‑1 |
Corporate culture and business conduct policies and corporate culture |
Policies; Detective measures; Functions-at-risk |
ESRS G1‑2 |
Management of relationships with suppliers |
Sourcing |
ESRS G1‑3 |
Prevention and detection of corruption and bribery |
Actions |
ESRS G1‑4 |
Confirmed incidents of corruption or bribery |
Metrics |
[IRO-2 59]
The 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.