IFRS-S – International Financial Reporting Standards - Sustainability Series

IFRS S1 – General Requirements for Disclosure of Sustainability-related Financial Information

Indicator				Evidence		Other standards
GOVERNANCE				Governance and strategy Managing Sustainability Reporting Risks		ESRS 2 GOV 1 ESRS 2 GOV 2 ESRS 2 GOV 3 ESRS 2 GOV 4
STRATEGY				IROs management & double materiality Managing climate-related risks and opportunities Identifying risks and opportunities Biodiversity and ecosystems Minimum safeguards Climate Transition Plan Own workforce Affected communities Consumers and end-users Workers in the value chain Business conduct		ESRS 2 SBM-1 ESRS 2 SBM-2 ESRS 2 SBM-3
RISK MANAGEMENT				Governance and strategy Managing Sustainability Reporting Risks IROs management & double materiality Identifying risks and opportunities Managing circular economy risks and opportunities Water and marine resources Biodiversity and ecosystems Pollution Business conduct 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		ESRS 2 GOV-5 ESRS 2 IRO-1 ESRS 2 IRO-2
METRICS AND TARGETS				Climate change Resource use and circular economy Water and marine resources Biodiversity and ecosystems Pollution Own workforce Business conduct Supplier payment practices and initiatives 2024-2026 commitments		ESRS 2 MDR-M ESRS 2 MDR-T ESRS E1-4 to ESRS E1-9 ESRS E2-3 to ESRS E2-6 ESRS E3-3 to ESRS E3-5 ESRS E4-4 to ESRS E4-6 ESRS E5-3 to ESRS E5-5 ESRS S1-5 to S1-17 ESRS S2-5 ESRS S3-5 ESRS S4-5 ESRS G1-6
MATERIALITY				IROs management & double materiality		ESRS 2 SBM-2 ESRS 2 SBM-3 ESRS 2 IRO-1 ESRS 2 IRO-2

IFRS S2 – Climate-related Disclosures

Indicator				Evidence		Other standards
GOVERNANCE				Governance		ESRS 2 SBM-3 ESRS 2 GOV-3 ESRS E1-1 ESRS E1-2
STRATEGY				Our strategy Identifying risks and opportunities Carbon footprint Our actions to reduce carbon emissions Climate Transition Plan		ESRS 2 SBM-3 ESRS 2 MDR-A ESRS E1-1 ESRS E1-2 ESRS E1-3 ESRS 2 IRO-1
RISK MANAGEMENT				Our strategy Identifying risks and opportunities Carbon footprint Our actions to reduce carbon emissions Climate Transition Plan		ESRS E1-2 ESRS E1-3 ESRS 2 IRO-1
METRICS AND TARGETS				Climate change EU taxonomy Sustainability commitments SASB Climate Transition Plan		ESRS E1-4 to ESRS E1-9

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