Data points from other EU legislation
[IRO-2 56]
Disclosure requirement |
SFDR reference |
Pillar 3 reference |
Benchmark Regulation reference |
EU Climate Law reference |
Section/ |
|
|---|---|---|---|---|---|---|
ESRS 2 GOV-1 21d |
Board’s gender diversity |
x |
|
x |
|
ESRS 2 General disclosures: Composition and diversity of board members |
ESRS 2 GOV-1 21e |
Percentage of board members who are independent |
|
|
x |
|
ESRS 2 General disclosures: Composition and diversity of board members |
ESRS 2 GOV-4 30 |
Statement on due diligence |
x |
|
|
|
ESRS 2 General disclosures: Statement on due diligence |
ESRS 2 SBM-1 40d i |
Involvement in activities related to fossil fuel activities |
x |
x |
x |
|
Not material |
ESRS 2 SBM-1 40d ii |
Involvement in activities related to chemical production activities |
x |
|
x |
|
Not material |
ESRS 2 SBM-1 40d iii |
Involvement in activities related to controversial weapons |
x |
|
x |
|
Not material |
ESRS 2 SBM-1 40d iv |
Involvement in activities related to cultivation and production of tobacco |
|
|
x |
|
Not material |
ESRS E1-1 14 |
Transition plan to reach climate neutrality by 2050 |
|
|
|
x |
E1 Climate change: Climate action plan |
ESRS E1-1 16g |
Undertakings excluded from Paris-aligned benchmarks |
|
x |
x |
|
Not material |
ESRS E1-4 34 |
GHG emission reduction targets |
x |
x |
x |
|
E1 Climate change: Targets |
ESRS E1-5 38 |
Energy consumption from fossil sources disaggregated by sources |
x |
|
|
|
E1 Climate change: Energy and fuels |
ESRS E1-5 37 |
Energy consumption and mix |
x |
|
|
|
E1 Climate change: Energy and fuels |
ESRS E1-5 40, 41, 42, 43 |
Energy intensity associated with activities in high climate impact sectors |
x |
|
|
|
E1 Climate change: Energy and fuels |
ESRS E1-6 44 |
Gross Scopes 1,2,3 and total GHG emissions |
x |
x |
x |
|
E1 Climate change: Lenzing’s greenhouse gas emissions |
ESRS E1-6 53, 54, 55 |
Gross GHG emissions intensity |
x |
x |
x |
|
E1 Climate change: Lenzing’s greenhouse gas emissions |
ESRS E1-7 56 |
GHG removals and carbon credits |
|
|
|
x |
Not material |
ESRS E1-9 66 |
Exposure of the benchmark portfolio to climate-related physical risks |
|
|
x |
|
Material; Phase-in |
ESRS E1-9 66a |
Disaggregation of monetary amounts by acute and chronic physical risk |
|
x |
|
|
Material; Phase-in |
ESRS E1-9 66c |
Location of significant assets at material physical risk |
|
x |
|
|
Material; Phase-in |
ESRS E1-9 67c |
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
|
x |
|
|
Not material |
ESRS E1-9 69 |
Degree of exposure of the portfolio to climate-related opportunities |
|
|
x |
|
Material; Phase-in |
ESRS 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 |
x |
|
|
|
E2 Pollution: Pollution of air and water |
ESRS E3-1 9 |
Water and marine resources |
x |
|
|
|
E3 Water and marine resources: Policies |
ESRS E3-1 13 |
Dedicated policy paragraph |
x |
|
|
|
E3 Water and marine resources: Policies |
ESRS E3-1 14 |
Sustainable oceans and seas |
x |
|
|
|
Not material |
ESRS E3-4 28c |
Total water recycled and reused |
x |
|
|
|
E3 Water and marine resources: Water consumption |
ESRS E3-4 29 |
Total water consumption in m3 per net revenue on own operations |
x |
|
|
|
E3 Water and marine resources: Water consumption |
ESRS 2 E4 SBM-3 16a 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 |
x |
|
|
|
E4 Biodiversity and ecosystems: Biodiversity-sensitive areas |
ESRS 2 E4 SBM-3 16b |
Material negative impacts with regards to land degradation, desertification or soil sealing have been identified |
x |
|
|
|
Not material |
ESRS 2 E4 SBM-3 16c |
Own operations affect threatened species |
x |
|
|
|
Not material |
ESRS E4-2 24b |
Sustainable land/agriculture practices or policies |
x |
|
|
|
E4 Biodiversity and ecosystems: Policies |
ESRS E4-2 24c |
Sustainable oceans/seas practices or policies |
x |
|
|
|
Not material |
ESRS E4-2 24d |
Policies to address deforestation |
x |
|
|
|
E4 Biodiversity and ecosystems: Policies |
ESRS E5-5 37d |
Non-recycled waste |
x |
|
|
|
Not material (but can be found in Annex: Waste) |
ESRS E5-5 39 |
Hazardous waste and radioactive waste |
x |
|
|
|
Not material (but can be found in Annex: Waste) |
ESRS 2 S1 SBM-3 14f |
Risk of incidents of forced labour |
x |
|
|
|
Not material (but can be found in S1 Own workforce: Managing social sustainability) |
ESRS 2 S1 SBM-3 14g |
Risk of incidents of child labour |
x |
|
|
|
Not material (but can be found in S1 Own workforce: Managing social sustainability) |
ESRS S1-1 20 |
Human rights policy commitments |
x |
|
|
|
S1 Own workforce: Policies |
ESRS S1-1 21 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
|
x |
|
S1 Own workforce: Policies |
ESRS S1-1 22 |
Processes and measures for preventing trafficking in human beings |
x |
|
|
|
S1 Own workforce: Policies |
ESRS S1-1 23 |
Workplace accident prevention policy or management system |
x |
|
|
|
S1 Own workforce: Policies |
ESRS S1-3 32c |
Grievance/complaints handling mechanisms |
x |
|
|
|
S1 Own workforce: Channels to raise concerns |
ESRS S1-14 88b, c |
Number of fatalities and number and rate of work-related accidents paragraph |
x |
|
x |
|
S1 Own workforce: Health and Safety |
ESRS S1-14 88e |
Number of days lost to injuries, accidents, fatalities or illness |
x |
|
|
|
S1 Own workforce: Health and Safety |
ESRS S1-16 97a |
Unadjusted gender pay gap |
x |
|
x |
|
S1 Own workforce: Gender pay gap |
ESRS S1-16 97b |
Excessive CEO pay ratio |
x |
|
|
|
S1 Own workforce: Annual total remuneration ratio |
ESRS S1-17 103a |
Incidents of discrimination |
x |
|
|
|
Not material (but can be found in S1 Own workforce: Raised concerns and human rights incidents) |
ESRS S1-17 104a |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
x |
|
x |
|
Not material (but can be found in S1 Own workforce: Raised concerns and human rights incidents) |
ESRS 2 S2 SBM-3 11b |
Significant risk of child labour or forced labour in the value chain |
x |
|
|
|
S2 Workers in the value chain: Workers across the value chain |
ESRS S2-1 17 |
Human rights policy commitments |
x |
|
|
|
S2 Workers in the value chain: Policies |
ESRS S2-1 18 |
Policies related to value chain workers |
x |
|
|
|
S2 Workers in the value chain: Policies |
ESRS S2-1 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 19 |
x |
|
x |
|
S2 Workers in the value chain: Policies |
ESRS S2-1 19 |
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
|
x |
|
S2 Workers in the value chain: Policies |
ESRS S2-4 36 |
Human rights issues and incidents connected to its upstream and downstream value chain |
x |
|
|
|
S2 Workers in the value chain: Actions |
ESRS S3-1 16 |
Human rights policy commitments |
x |
|
|
|
Not material |
ESRS S3-1 17 |
Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines |
x |
|
x |
|
Not material |
ESRS S3-4 36 |
Human rights issues and incidents |
x |
|
|
|
Not material |
ESRS S4-1 16 |
Policies related to consumers and end-users |
x |
|
|
|
Not material |
ESRS S4-1 17 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
x |
|
x |
|
Not material |
ESRS S4-4 35 |
Human rights issues and incidents |
x |
|
|
|
Not material |
ESRS G1-1: 10b |
United Nations Convention against Corruption |
x |
|
|
|
G1 Business conduct: Policies |
ESRS G1-1 10d |
Protection of whistleblowers |
x |
|
|
|
G1 Business conduct: Policies |
ESRS G1-4 24a |
Fines for violation of anti-corruption and anti-bribery laws |
x |
|
x |
|
G1 Business conduct: Metrics |
ESRS G1-4 24b |
Standards of anti-corruption and anti-bribery |
x |
|
|
|
G1 Business conduct: Metrics |