ESRS Topic |
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Disclosure requirement |
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Material topic |
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Environment |
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E1 – Climate Change |
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GOV-3 |
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E5 – Resource Use and Circular Economy |
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IRO-1 |
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Social |
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S1 – Own Workforce |
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SBM-2 and SBM-3 |
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S3 – Affected Communities |
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SBM-2 and SBM-3 |
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S4 – Consumers and end-users |
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SBM-2 and SBM-3 |
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Governance |
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G1 – Business Conduct |
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GOV-1 |
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ESRS 2 – General disclosures
Basis for preparation
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 BP-1 |
General basis for preparation of sustainability statements |
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GRI 2-2 |
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ESRS 2 BP-2 |
Disclosures in relation to specific circumstances |
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For information on changes to sustainability data presented in previous periods see GRI 2-4. For information on sustainability required by other legislation or based on sustainability standards and frameworks, see: |
GRI 2-4 |
Governance
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 GOV-1 |
The role of the administrative, management and supervisory bodies |
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Section A – Shareholder Structure Section B – Corporate Bodies and Committees |
GRI 2-9 |
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ESRS 2 GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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GRI 2-12 |
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ESRS 2 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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GRI 2-19 |
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ESRS 2 GOV-4 |
Statement on due diligence |
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We also use an independent external verification process of limited reliability to ensure that both the reporting is consistent with the methodologies referred to and the reported figures are marked with the following symbol: |
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ESRS 2 GOV-5 |
Risk management and internal controls over sustainability reporting |
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GRI 2-14 |
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 SBM-1 |
Strategy, business model and value chain |
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GRI 2-6 |
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ESRS 2 SBM 2 |
Interests and views of stakeholders |
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Section A – Shareholder Structure Section B – Corporate Bodies and Committees |
GRI 2-12 |
ESRS E1 – Climate change
Governance
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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GRI 2-19 |
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
E1-1 |
Transition plan for climate change mitigation |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 IRO-1 |
Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
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E1-2 |
Policies related to climate change mitigation and adaptation |
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GRI 3-3 |
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E1-3 |
Actions and resources in relation to climate change policies |
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Identifying risks and opportunities |
GRI 3-3 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
E1-4 |
Targets related to climate change mitigation and adaptation |
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GRI 3-3 |
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E1-5 |
Energy consumption and mix |
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GRI 302-1 |
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E1-6 |
Gross Scopes 1, 2, 3 and Total GHG emissions |
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GRI 201-1 |
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E1-7 |
GHG removals and GHG mitigation projects financed through carbon credits |
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Note: The Group Companies have not acquired carbon credits to offset their scope 1, 2 or 3 emissions, nor have they implemented removal or storage projects in their operations or value chain. |
GRI 305 |
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E1-8 |
Internal carbon pricing |
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The use of an internal carbon price aims to promote the reduction of emissions related to fuel consumption, both in own operations (scope 1 emissions) and in the supply chain (scope 3 emissions), through energy efficiency and other low-carbon measures. Examples include: i) investing in fuel efficient passenger vehicles for our own fleet; ii) integrating the fuel efficiency of freight vehicles as a criterion for selecting outsourced transport of goods between our distribution centers and more than 6,000 stores in Portugal, Poland and Colombia; iii) replacing fuel with natural gas. |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
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GRI 201-2 |
ESRS E2 – Pollution
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 IRO-1 |
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
This topic was not identified as material, nonetheless it is partially reported. |
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E2-1 |
Policies related to pollution |
This topic was not identified as material, nonetheless it is partially reported. |
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E2-2 |
Actions and resources related to pollution |
This topic was not identified as material, nonetheless it is partially reported. |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
E2-3 |
Targets related to pollution |
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This topic was not identified as material, nonetheless it is partially reported. |
GRI 303-2 |
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E2-4 |
Pollution of air, water and soil |
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This topic was not identified as material, nonetheless it is partially reported. |
GRI 2-27 |
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E2-5 |
Substances of concern and substances of very high concern |
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This topic was not identified as material, nonetheless it is partially reported. |
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E2-6 |
Anticipated financial effects from pollution-related impacts, risks and opportunities |
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This topic was not identified as material, nonetheless it is partially reported. |
ESRS E3 – Water and marine resources
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 IRO 1 |
Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities |
This topic was not identified as material, nonetheless it is partially reported. |
GRI 303-1 |
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E3-1 |
Policies related to water and marine resources |
This topic was not identified as material, nonetheless it is partially reported. |
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E3-2 |
Actions and resources related to water and marine resources |
This topic was not identified as material, nonetheless it is partially reported. |
GRI 303-1 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
E3-3 |
Targets related to water and marine resources |
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This topic was not identified as material, nonetheless it is partially reported. |
GRI 303-1 |
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E3-4 |
Water consumption |
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This topic was not identified as material, nonetheless it is partially reported. |
GRI 303-3 |
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E3-5 |
Anticipated financial effects from water and marine resources-related impacts, risks and opportunities |
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This topic was not identified as material, nonetheless it is partially reported. |
ESRS E4 – Biodiversity and ecosystems
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
E4-1 |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
This topic was not identified as material, nonetheless it is partially reported. |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
This topic was not identified as material, nonetheless it is partially reported. |
GRI 304-1 |
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 IRO-1 |
Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
This topic was not identified as material, nonetheless it is partially reported. |
GRI 304-1 |
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E4-2 |
Policies related to biodiversity and ecosystems |
This topic was not identified as material, nonetheless it is partially reported. |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
This topic was not identified as material, nonetheless it is partially reported. |
GRI 304-3 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
E4-4 |
Targets related to biodiversity and ecosystems |
This topic was not identified as material, nonetheless it is partially reported. |
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E4-5 |
Impact metrics related to biodiversity and ecosystems change |
This topic was not identified as material, nonetheless it is partially reported. |
GRI 304-1 |
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E4-6 |
Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities |
This topic was not identified as material, nonetheless it is partially reported. |
ESRS E5 – Resource use and circular economy
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 IRO-1 |
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities |
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GRI 3-3 |
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E5-1 |
Policies related to resource use and circular economy |
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E5-2 |
Actions and resources related to resource use and circular economy |
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GRI 3-3 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
E5-3 |
Targets related to resource use and circular economy |
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GRI 3-3 |
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E5-4 |
Resource inflows |
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This topic was not identified as material according to the updated dual materiality matrix for the 2024 report. For Jerónimo Martins Group, the material issue is related to product packaging. |
GRI 301-1 |
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E5-5 |
Resource outflows |
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Waste recovery from operations Total amount of hazardous and non-hazardous waste by type of destination. Total amount of non-recycled waste: 96,438 tonnes (15.2% of total waste).
The Jerónimo Martins Group does not produce radioactive waste. |
GRI 306-2 |
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E5-6 |
Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities |
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Managing circular economy risks and opportunities Materials used and resource outflows The Group will take due diligence to meet the requirements of this indicator within the stipulated phase-in period. |
ESRS S1 – Own workforce
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 SBM-2 |
Interests and views of stakeholders |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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GRI 3-3 |
Impacts, risks and opportunities management
Disclosure requirement | Evidence | Other Standards | ||||||
S1-1 |
Policies related to own workforce |
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GRI 2-23 |
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S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
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GRI 2-12 |
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S1-3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
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GRI 2-25 |
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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 |
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GRI 2-24 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | |||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
S1-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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GRI 3-3 |
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S1-6 |
Characteristics of the undertaking’s employees |
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GRI 2-7 |
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S1-7 |
Characteristics of non-employee workers in the undertaking’s own workforce |
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GRI 2-8 |
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S1-8 |
Collective bargaining coverage and social dialogue |
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In Portugal, only a residual number of employees are not
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GRI 2-30 |
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S1-9 |
Diversity metrics |
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GRI 405-1 |
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S1-10 |
Adequate wages |
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GRI 202-1 |
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S1-11 |
Social protection |
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GRI 401-2 |
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S1-12 |
Persons with disabilities |
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This disclosure requirement was not identified as a material, |
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S1-13 |
Training and skills development metrics |
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GRI 404-1 |
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S1-14 |
Health and safety metrics |
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The Group will take due diligence to comply with the requirements of this indicator, particularly with regard to workers in the value chain. |
GRI 403-8 |
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S1-15 |
Work-life balance metrics |
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GRI 401-3 |
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S1-16 |
Compensation metrics (pay gap and total compensation) |
Concerning the ratio between the remuneration of the highest paid individual and the median remuneration of employees, due to the complexity in standardizing salary information caused by the geographic dispersion of the Group that was amplified in 2024, the immediate incomparability of functions in different countries and the dissimilarity of remuneration concepts in the several Group Companies, it is fundamental to find a base to calculate this indicator that prevents it from being misleading. The Group is taking all due diligences to fulfil the requirements of this ratio, guaranteeing the quality of the information disclosed. |
GRI 2-21 |
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S1-17 |
Incidents, complaints and severe human rights impact |
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GRI 2-25 |
ESRS S2 – Workers in the value chain
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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This topic was not identified as a material topic. In any case. it is partially reported. |
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ESRS 2 SBM-2 |
Interests and views of stakeholders |
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This topic was not identified as a material topic. In any case. it is partially reported. |
GRI 408-1 |
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
S2-1 |
Policies related to value chain workers |
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This topic was not identified as a material topic. In any case, it is partially reported. |
GRI 2-23 |
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S2-2 |
Processes for engaging with value chain workers about impacts |
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This topic was not identified as a material topic. In any case, it is partially reported. |
GRI 2-12 |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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This topic was not identified as a material topic. In any case. it is partially reported. |
GRI 2-25 |
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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 action |
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This topic was not identified as a material topic. In any case, it is partially reported. |
GRI 2-24 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
S2-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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This topic was not identified as a material topic. In any case. it is partially reported. |
ESRS S3 – Affected communities
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 SBM-2 |
Interests and views of stakeholders |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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The risk management mechanisms are described in 53. Details and Description of the Major Economic, Financial and Legal Risks to which the Company is Exposed in Pursuing Its Business Activity |
GRI 3-3 |
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
S3-1 |
Policies related to affected communities |
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GRI 2-23 |
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S3-2 |
Processes for engaging with affected communities about impacts |
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GRI 2-12 |
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S3-3 |
Processes to remediate negative impacts and channels for affected communities to raise concerns |
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GRI 2-25 |
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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 |
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Supporting programmes and projects The risk management mechanisms are described in 53. Details and Description of the Major Economic, Financial and Legal Risks to which the Company is Exposed in Pursuing Its Business Activity |
GRI 2-24 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
S3-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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GRI 3-3 |
ESRS S4 – Consumers and end-users
Strategy
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 SBM-2 |
Interests and views of stakeholders |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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The risk management mechanisms are described in 53. Details and Description of the Major Economic, Financial and Legal Risks to which the Company is Exposed in Pursuing Its Business Activity |
GRI 3-3 |
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
S4-1 |
Policies related to consumers and end-users |
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GRI 2-23 |
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S4-2 |
Processes for engaging with consumers and end-users about impacts |
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GRI 2-12 |
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S4-3 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
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GRI 2-25 |
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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 |
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The risk management mechanisms are described in 53. Details and Description of the Major Economic, Financial and Legal Risks to which the Company is Exposed in Pursuing Its Business Activity |
GRI 2-24 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
S4-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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GRI 3-3 |
ESRS G1 – Business Conduct
Governance
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 GOV-1 |
The role of the administrative, supervisory and management bodies |
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Section A – Shareholder Structure |
GRI 2-9 |
Impact, risk and opportunity management
Disclosure requirement | Evidence | Other Standards | ||||||
ESRS 2 IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
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GRI 2-23 |
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G1-1 |
Corporate culture and Business conduct policies and corporate culture |
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GRI 2-16 |
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G1-2 |
Management of relationships with suppliers |
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GRI 3-3 |
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G1-3 |
Prevention and detection of corruption and briber |
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This disclosure requirement was not identified as material, nonetheless it is partially reported. Section A – Shareholder Structure Section B – Corporate Bodies and Committees |
GRI 2-13 |
Metrics and targets
Disclosure requirement | Evidence | Other Standards | ||||||
G1-4 |
Confirmed incidents of corruption or bribery |
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This disclosure requirement was not identified as material, nonetheless it is partially reported. For information on these matters, see the reports on indicators GRI 2-27 and GRI 206-1. We are improving our reporting processes in order to respond to socio-economic compliance indicators. |
GRI 2-27 |
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G1-5 |
Political influence and lobbying activities |
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This disclosure requirement was not identified as material. Nonetheless, Jerónimo Martins Group companies do not support political parties or their representatives, nor do they contribute financially to groups that may support party interests. See Code of Conduct available on our website. |
GRI 2-9 |
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G1-6 |
Payment practices |
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