ESRS data points linked to other EU legislation

ESRS 2 GOV-1
§ 21 (d)
Board’s gender diversity

Indicator number 13 Table #1 of Annex 1

Commission Delegated Regulation (EU) 2020/181612, Annex II

Subsection II - Management and Supervision (Board of Directors)

ESRS 2 GOV-1
§ 21 (e)
Percentage of board members who are independent

Delegated Regulation (EU) 2020/1816, Annex II

ESRS 2 GOV-4
§ 30
Statement on due diligence

Indicator number 10 Table #3 of Annex 1

Governance and strategy

Minimum safeguards

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) 2022/245313
Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk

Delegated Regulation (EU) 2020/1816, Annex II

Not applicable

ESRS 2 SBM-1
§ 40 (d) (ii)
Involvement in activities related to chemical production

Indicator number 9 Table #2 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II

Not applicable

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) 2020/181814, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II

Not applicable

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 applicable

ESRS E1-1
§ 14
Transition plan to reach climate neutrality by 2050

Regulation (EU) 2021/1119, Article 2(1)

Our strategy

ESRS E1-1
§ 16 (g)
Undertakings excluded from Paris-aligned Benchmarks

Article 449a Regulation (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

ESRS 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 Template 3: Banking book – Climate change transition risk: alignment metrics

Delegated Regulation (EU) 2020/1818, Article 6

2024-2026 commitments

Long-term commitments

ESRS E1-5
§ 38
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

Indicator number 5 Table #1 and Indicator n. 5 Table #2 of Annex 1

Energy consumption management

ESRS E1-5
§ 37
Energy consumption and mix

Indicator number 5 Table #1 of Annex 1

ESRS E1-5
§ 40-43
Energy intensity associated with activities in high climate impact sectors

Indicator number 6 Table #1 of Annex 1

ESRS 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) 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 5(1), 6 and 8(1)

Carbon footprint

ESRS E1-6
§ 53-55
Gross GHG emissions intensity

Indicators 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 8(1)

ESRS E1-7
§ 56
GHG removals and carbon credits

Regulation (EU) 2021/1119, Article 2(1)

ESRS E1-9
§ 66
Exposure of the benchmark portfolio to climate-related physical risks

Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II

Phase in

ESRS E1-9
§ 66 (a)
Disaggregation of monetary amounts by acute and chronic physical risk

Phase in

ESRS E1-9
§ 66 (c)
Location of significant assets at material physical risk

Phase in

ESRS E1-9
§ 67 (c)
Breakdown of the carrying value of its 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

Phase in

ESRS E1-9
§ 69
Degree of exposure of the portfolio to climate related opportunities

Delegated Regulation (EU) 2020/1818, Annex II

Phase in

ESRS E2-4
§ 28
Amount of each pollutant listed in Annex II of the EPRTR 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

Not material

GRI – Global Reporting Initiative

ESRS E3-1
§ 9
Water and marine resources

Indicator number 7 Table #2 of Annex 1

Not material

Water and marine resources

ESRS E3-1
§ 13
Dedicated policy

Indicator number 8 Table 2 of Annex 1

Not material

Water and marine resources

ESRS E3-1
§ 14
Sustainable oceans and seas

Indicator number 12 Table #2 of Annex 1

Not material

Sustainable fishing strategy

ESRS E3-4
§ 28 (c)
Total water recycled and reused

Indicator number 6.2 Table #2 of Annex 1

Not material

Water consumption

ESRS E3-4
§ 29
Total water consumption in m³ per net revenue on own operations

Indicator number 6.1 Table #2 of Annex 1

ESRS 2- IRO 1 – E4
§ 16 (a) (i)

Indicator number 7 Table #1 of Annex 1

Not material

Management of biodiversity-related risks and opportunities

ESRS 2- IRO 1 – E4
§ 16 (b)

Indicator number 12 Table #2 of Annex 1

ESRS 2- IRO 1 – E4
§ 16 (c)

Indicator number 14 Table #2 of Annex 1

ESRS E4-2
§ 24 (b)
Sustainable land/agriculture practices or policies

Indicator number 11 Table #2 of Annex 1

Not material

Our policies

Our environmental-related policies

Business conduct

Supplier awareness and training

ESRS E4-2
§ 24 (c)
Sustainable oceans/seas practices or policies

Indicator number 12 Table #2 of Annex 1

Not material

Sustainable fishing strategy

ESRS E4-2
§ 24 (d)
Policies to address deforestation paragraph 24 (d)

Indicator number 15 Table #2 of Annex 1

Not material

Fighting deforestation

ESRS E5-5
§ 37 (d)
Non-recycled waste

Indicator number 13 Table #2 of Annex 1

Waste recovery from operations

ESRS E5-5
§ 39
Hazardous waste and radioactive waste

Indicator number 9 Table #1 of Annex 1

ESRS 2- SBM3 – S1
§ 14 (f)
Risk of incidents of forced labour

Indicator number 13 Table #3 of Annex I

Forced and child labour eradication

Resolution mechanisms

Minimum safeguards

ESRS 2- SBM3 – S1
$ 14 (g)
Risk of incidents of child labour

Indicator number 12 Table #3 of Annex I

ESRS S1-1
§ 20
Human rights policy commitments

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I

Own workforce

Minimum safeguards

ESRS S1-1
§ 21
Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8

Delegated Regulation (EU) 2020/1816, Annex II

Ethics and compliance

Minimum safeguards

ESRS S1-1
§ 22
Processes and measures for preventing trafficking in human beings

Indicator number 11 Table #3 of Annex I

Forced and child labour eradication

Resolution mechanisms

Minimum safeguards

ESRS S1-1
§ 23
Workplace accident prevention policy or management system

Indicator number 1 Table #3 of Annex I

Our policies

Health and safety at work

ESRS S1-3
§ 32 (c)
Grievance/complaints handling mechanisms

Indicator number 5 Table #3 of Annex I

Stakeholder engagement and communication channels

Ethics and compliance

Resolution mechanisms

ESRS S1-14
§ 88 (b) and (c)
Number of fatalities and number and rate of work-related accidents

Indicator number 2 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

GRI – Global Reporting Initiative

Health and safety at work

ESRS S1-14
§ 88 (e)
Number of days lost to injuries, accidents, fatalities or illness

Indicator number 3 Table #3 of Annex I

Health and safety at work

ESRS S1-16
§ 97 (a)
Unadjusted gender pay gap

Indicator number 12 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Diversity and inclusion

Gender equality

ESRS S1-16
§ 97 (b)
Excessive CEO pay ratio

Indicator number 8 Table #3 of Annex I

The Group’s geographical diversity, the lack of equivalence between functions, and the divergence in remuneration concepts across the various Group companies hinder the standardisation of salary information within the Group. The Group will undertake the necessary efforts to comply with the requirements of this indicator, insofar as possible, by the next reporting period.

ESRS S1-17
§ 103 (a)
Incidents of discrimination

Indicator number 7 Table #3 of Annex I

Ethics and compliance

Resolution mechanisms

ESRS S1-17
§ 104 (a)
Nonrespect 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)

Minimum safeguards

ESRS 2- SBM3 – S2
§ 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

Not material

Responsible labour management in the value chain

Social audits

ESRS S2-1
§ 17
Human rights policy commitments

Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1

Workers in the value chain

Minimum safeguards

ESRS S2-1
§ 18
Policies related to value chain workers

Indicator number 11 and n. 4 Table #3 of Annex 1

Not material

Our policies

Workers in the value chain

ESRS S2- 1
§ 19
Nonrespect of UNGPs on Business and Human Rights principles 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)

Not material

Minimum safeguards

ESRS S2-1
§ 19
Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8

Delegated Regulation (EU) 2020/1816, Annex II

Not material

Minimum safeguards

ESRS S2-4
§ 36
Human rights issues and incidents connected to its upstream and downstream value chain

Indicator number 14 Table #3 of Annex 1

Not material

Workers in the value chain

ESRS S3-1
§ 16
Human rights policy commitments

Indicator number 9 Table #3 of Annex 1 and Indicator number 11 Table #1 of Annex 1

How we dialogue with affected communities

Minimum safeguards

ESRS S3-1
§ 17
Non respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines

Indicator number 10 Table #1 Annex 1

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)

Minimum safeguards

ESRS S3-4
§ 36
Human rights issues and incidents

Indicator number 14 Table #3 of Annex 1

Affected communities

ESRS S4-1
§ 16
Policies related to consumers and end users paragraph 16

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1

Our policies

Consumers and end-users

ESRS 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)

Minimum safeguards

ESRS S4-4
§ 35
Human rights issues and incidents

Indicator number 14 Table #3 of Annex 1

Consumers and end-users

ESRS G1-1
§ 10 (b)
United Nations Convention against Corruption

Indicator number 15 Table #3 of Annex 1

Governance and strategy

Minimum safeguards

ESRS G1-1
§ 10 (d)
Protection of whistle-blowers

Indicator number 6 Table #3 of Annex 1

Our policies

Stakeholder engagement and communication channels

Our business conduct policies

ESRS 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)

GRI – Global Reporting Initiative

ESRS G1-4
§ 24 (b)
Standards of anti corruption and anti-bribery

Indicator number 16 Table #3 of Annex 1

Not material

Our policies