IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

[ESRS 2-IRO-2.56]

CSRD
Corporate Sustainability Reporting Directive

ESRS 2 General Disclosures

ESRS Disclosure Requirement Incorporation by reference Page

BP-1

General basis for preparation of sustainability statements

BP-1 General Basis for Preparation of Sustainability Statements

BP-2

Disclosures in relation to specific circumstances

BP-2 Disclosures in Relation to Specific Circumstances

GOV-1

The role of the administrative, management and supervisory bodies

GOV-1 Role of the Administrative, Management and Supervisory bodies

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

GOV-2 Information Provided to and Sustainability Matters Addressed by OMV’s Administrative, Management, and Supervisory bodies

GOV-3

Integration of sustainability-related performance in incentive schemes

GOV-3 Integration of Sustainability-Related Performance in Incentive Schemes

GOV-4

Statement on due diligence

GOV-4 Statement on Due Diligence

GOV-5

Risk management and internal controls over sustainability reporting

GOV-5 Risk Management and Internal Controls Over Sustainability Reporting

SBM-1

Strategy, business model and value chain

Incorporation by Reference: Note 7 – Sales Revenues

SBM-1 Strategy, Business Model, and Value Chain

SBM-2

Interests and views of stakeholders

SBM-2 Interests and Views of Stakeholders

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Incorporation by Reference: Note 3 – Effects of climate change and the energy transition

SBM-3 Material Impacts, Risks, and Opportunities and Their Interaction With the Strategy and Business Model

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

Incorporation by Reference: Note 3 – Effects of climate change and the energy transition

IRO-1 Description of the Processes to Identify and Assess Material Impacts, Risks and Opportunities

IRO-2

Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

E1 Climate Change

ESRS Disclosure Requirement Incorporation by reference Page

GOV-3

Integration of sustainability-related performance in incentive schemes

GOV-3 Integration of Sustainability-Related Performance in Incentive Schemes

E1-1

Transition plan for climate change mitigation

E1-1 Transition Plan for Climate Change Mitigation

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Incorporation by Reference: Note 3 – Effects of climate change and the energy transition

Resilience Analysis

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

E1 Climate Change

E1-2

Policies related to climate change mitigation and adaptation

E1-2 Specific Policies and Commitments

E1-3

Actions and resources in relation to climate change policies

Incorporation by Reference: Consolidated Statement of Cash Flows in the Consolidated Financial Statements and Notes

E1-3 Actions and Resources in Relation to Climate Change Policies

E1-4

Targets related to climate change mitigation and adaptation

Incorporation by Reference: Note 3 – Effects of climate change and the energy transition

E1-4 Targets Related to Climate Change Mitigation

E1-5

Energy consumption and mix

Incorporation by Reference: Note 7 – Sales Revenues

E1-5 Energy Consumption and Mix

E1-6

Gross Scope 1, 2, 3 and Total GHG emissions

Incorporation by Reference: Note 7 – Sales Revenues

E1-6 Gross Scope 1, 2, 3, and Total GHG Emissions

E1-7

GHG removals and GHG mitigation projects financed through carbon credits

E1-7 GHG Removals and GHG Mitigation Projects Financed Through Carbon Credits

E1-8

Internal carbon pricing

Incorporation by Reference: Note 3 – Effects of climate change and the energy transition

E1-8 Internal Carbon Pricing

E2 Pollution

ESRS Disclosure Requirement Incorporation by reference Page

IRO-1

Description of the processes to identify and assess material pollution-related impacts, risks and opportunities

E2 Pollution

E2-1

Policies related to pollution

E2-1 Specific Policies and Commitments

E2-2

Actions and resources related to pollution

Incorporation by Reference: Consolidated Statement of Cash Flows in the Consolidated Financial Statements and Notes.

E2-2 Actions and Resources Related to Pollution

E2-3

Targets related to pollution

E2-3 Targets Related to Pollution

E2-4

Pollution of air, water and soil

E2-4 Metrics Related to Pollution of Air, Water, and Soil

Entity-specific: Process safety

E2 (Entity-Specific) Process Safety

E3 Water and Marine Resources

ESRS Disclosure Requirement Incorporation by reference Page

IRO-1

Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities

E3 Water and Marine Resources

E3-1

Policies related to water and marine resources

E3-1 Specific Policies and Commitments Related to Water

E3-2

Actions and resources related to water and marine resources

E3-2 Actions and Resources Related to Water

E3-3

Targets related to water and marine resources

E3-3 Targets Related to Water

E3-4

Water consumption

E3-4 Water Consumption Metrics

E4 Biodiversity and Ecosystems

ESRS Disclosure Requirement Incorporation by reference Page

E4-1

Impact metrics related to biodiversity and ecosystems change

E4-1 Transition Plan and Consideration of Biodiversity and Ecosystems in the Strategy and Business Model

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

ESRS 2 SBM-3 Interaction of Material IROs with the Strategy and Business Model

IRO-1

Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities

E4 Biodiversity and Ecosystems

E4-2

Policies related to biodiversity and ecosystems

E4-2 Specific Policies and Commitments

E4-3

Actions and resources related to biodiversity and ecosystems

E4-3 Actions and Resources Related to Biodiversity and Ecosystems

E4-4

Targets related to biodiversity and ecosystems

E4-4 Targets Related to Biodiversity and Ecosystems

E4-5

Impact metrics related to biodiversity and ecosystems change

E4-5 Impact Metrics Related to Biodiversity and Ecosystem Change

E5 Resource Use and Circular Economy

ESRS Disclosure Requirement Incorporation by reference Page

IRO-1

Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities

E5 Resources Use and Circular Economy

E5-1

Policies related to resource use and circular economy

E5-1 Specific Policies and Commitments

E5-2

Actions and resources related to resource use and circular economy

E5-2 Actions and Resources Related to Resource Use and Circular Economy

E5-3

Targets related to resource use and circular economy

E5-3 Targets related to Resource Use and Circular Economy

E5-4

Resource inflows

E5-4 Resource Inflows

E5-5

Resource outflows

E5-5 Resource Outflows

S1 Own Workforce

ESRS Disclosure Requirement Incorporation by reference Page

SBM-2

Interests and views of stakeholders

S1 Own Workforce

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

ESRS 2-SBM-3 Interaction of Material IROs with the Strategy and Business Model

ESRS 2-SBM-3 Interaction of Material IROs with the Strategy and Business Model

ESRS 2 SBM-3 Interaction of Material IROs with the Strategy and Business Model

S1-1

Policies related to own workforce

S1-1 Specific Policies and Commitments Related to Own Workforce

S1-1 Specific Policies and Commitments

S1-1 Specific Policies and Commitments Related to Own Workforce

S1-2

Processes for engaging with own workers and workers’ representatives about impacts

S1-2 Processes for Engaging with Own Workers and Workers’ Representatives about Impacts

S1-2 Processes for Engaging with Own Workers and Workers’ Representatives about Impacts

S1-3

Processes to remediate negative impacts and channels for own workers to raise concerns

S1-3 Processes to Remediate Negative Impacts and Channels for Own Workers to Raise Concerns

S1-3 Processes to Remediate Negative Impacts and Channels for Own Workers to Raise Concerns

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

S1-4 Actions to Manage the IROs Related to Own Workforce

S1-4 Actions to Manage the IROs Related to Own Workforce

S1-4 Actions to Manage IROs elated to Own Workforce

S1-5

Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities

S1-5 Targets Related to Own Workforce

S1-5 Targets Related to Own Workforce

S1-5 Targets related to Own Workforce

S1-6

Characteristics of the undertaking’s employees

S1-6 OMV Employees

S1-7

Characteristics of non-employee workers in the undertaking’s own workforce

S1-7 Non-Employee Workers in OMV’s Own Workforce

S1-8

Collective bargaining coverage and social dialogue

S1-8 Collective Bargaining Coverage and Social Dialog

S1-9

Diversity metrics

S1-9 Diversity Metrics

S1-10

Adequate wages

S1-10 Adequate Wages

S1-11

Social protection

S1-11 Social Protection

S1-12

Persons with disabilities

S1-12 Persons with Disabilities

S1-13

Training and skills development metrics

S1-13 Training and Skills Development Metrics

S1-14

Health and safety metrics

S1-14 – Health and Safety Metrics

S1-15

Work-life balance metrics

S1-15 Work-Life Balance Metrics

S1-16

Compensation metrics (pay gap and total compensation)

S1-16 Compensation Metrics (Pay Gap and Total Compensation)

S1-17

Incidents, complaints and severe human rights impacts

S1-17 Incidents, Complaints and Severe Human Rights Impacts

S2 Workers in the Value Chain

ESRS Disclosure Requirement Incorporation by reference Page

SBM-2

Interests and views of stakeholders

S2 Workers in the Value Chain

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

ESRS 2 SBM-3 Interaction of Material IROs with the Strategy and Business Model

S2-1

Policies related to value chain workers

S2-1 Specific Policies and Commitments Related to Value Chain Workers

S2-2

Processes for engaging with value chain workers about impacts

S2-2 Processes for Engaging with Value Chain Workers about Impacts

S2-3

Processes to remediate negative impacts and channels for value chain workers to raise concerns

S2-3 Processes to Remediate Negative Impacts and Channels for Value Chain Workers to Raise Concerns

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

S2-4 Actions to Manage the IROs Related to Value Chain Workers

S2-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

S2-5 Targets Related to Value Chain Workers

S2

Entity-specific metrics

Entity-specific Metrics Related to Value Chain Workers

S3 Affected Communities

ESRS Disclosure Requirement Incorporation by reference Page

SBM-2

Interests and views of stakeholders

S3 Affected Communities

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

ESRS 2-SBM-3 Interaction of the Material IROs with the Strategy and Business Model

S3-1

Policies related to affected communities

S3-1 Policies Related to Affected Communities

S3-2

Processes for engaging with affected communities about impacts

S3-2 Processes for Engaging with Affected Communities about Impacts

S3-3

Processes to remediate negative impacts and channels for affected communities to raise concerns

S3-3 Processes to Remediate Negative Impacts and Channels for Affected Communities to Raise Concerns

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

S3-4 Actions to Manage the IROs Related to Affected Communities

S3-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

S3-5 Targets Related to Affected Communities

S3

Entity-specific metrics

Entity-specific Metrics Related to Affected Communities

G1 Business Conduct

ESRS Disclosure Requirement Incorporation by reference Page

GOV-1

The role of the administrative, management and supervisory bodies

ESRS-2 GOV-1 Governance

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

G1 Business Conduct

G1-1

Corporate culture and business conduct policies and corporate culture

G1-1 Specific Policies and Commitments

G1-2

Management of relationships with suppliers

G1-2 Management of Relationships with Suppliers

G1-3

Prevention and detection of corruption and bribery

G1-3 Prevention and Detection of Corruption and Bribery

G1-4

Confirmed incidents of corruption or bribery

G1-4 Metrics

G1-6

Payment practices

G1-6 Metrics

Entity-specific topic: Cybersecurity

Cybersecurity

Entity-specific topic: Economic Impact

Economic Impact

List of datapoints in cross-cutting and topical standards that derive from other EU legislation

Disclosure requirement and related datapoint SFDR reference1 Pillar 3 reference2 Benchmark Regulation reference3 EU Climate Law reference4 Materiality Type of Disclosure requirement Page

ESRS 2 GOV-1

Board’s gender diversity paragraph 21 (d)

Indicator number 13 of Table #1 of Annex 1

Commission Delegated Regulation (EU) 2020/181627, Annex II

material

Board Diversity

ESRS 2 GOV-1

Percentage of board members who are independent paragraph 21 (e)

Delegated Regulation (EU) 2020/1816, Annex II

material

Independence

ESRS 2 GOV-4

Statement on due diligence paragraph 30

Indicator number 10 Table #3 of Annex 1

material

GOV-4 Statement on Due Diligence

ESRS 2 SBM-1

Involvement in activities related to fossil fuel activities paragraph 40 (d) i

Indicators number 4 Table #1 of Annex 1

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/245328Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk

Delegated Regulation (EU) 2020/1816, Annex II

material

Revenues from Fossil Fuels

ESRS 2 SBM-1

Involvement in activities related to chemical production paragraph 40 (d) ii

Indicator number 9 Table #2 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II

material

Revenues from Fossil Fuels

ESRS 2 SBM-1

Involvement in activities related to controversial weapons paragraph 40 (d) iii

Indicator number 14 Table #1 of Annex 1

Delegated Regulation (EU) 2020/181829 , Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II

not material

n.a.

ESRS 2 SBM-1

Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv

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

not material

n.a.

ESRS E1-1

Transition plan to reach climate neutrality by 2050 paragraph 14

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

material

Net-Zero Transformation

ESRS E1-1

Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g)

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book1 Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1818, Article12.1 (d) to (g), and Article 12.2

not material

n.a.

ESRS E1-4

GHG emission reduction targets paragraph 34

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

material

E1-4 Targets Related to Climate Change Mitigation

ESRS E1-5

Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38

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

material

E1-5 Energy Consumption and Mix

ESRS E1-5

Energy consumption and mix paragraph 37

Indicator number 5 Table #1 of Annex 1

material

E1-5 Energy Consumption and Mix

ESRS E1-5

Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43

Indicator number 6 Table #1 of Annex 1

material

Energy intensity

ESRS E1-6

Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44

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)

material

E1-6 Gross Scope 1, 2, 3, and Total GHG Emissions

ESRS E1-6

Gross GHG emissions intensity paragraphs 53 to 55

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)

material

E1-6 Gross Scope 1, 2, 3, and Total GHG Emissions

ESRS E1-7

GHG removals and carbon credits paragraph 56

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

material

E1-7 GHG Removals and GHG Mitigation Projects Financed Through Carbon Credits

ESRS E1-9

Exposure of the benchmark portfolio to climate-related physical risks paragraph 66

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

material

phasing in applied

n.a.

ESRS E1-9

Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a)

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.

material

phasing in applied

n.a.

ESRS E1-9

Location of significant assets at material physical risk paragraph 66 (c).

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.

material

phasing in applied

n.a.

ESRS E1-9

Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c).

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

material

phasing in applied

n.a.

ESRS E1-9

Degree of exposure of the portfolio to climate-related opportunities paragraph 69

Delegated Regulation (EU) 2020/1818, Annex II

material

phasing in applied

n.a.

ESRS E2-4

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, paragraph 28

Indicator number 8, Table #1 of Annex 1, Indicator number 2, Table #2 of Annex 1, Indicator number 1, Table #2 of Annex 1, Table #2 of Annex 1

material

E2-4 Metrics Related to Pollution of Air, Water, and Soil

ESRS E3-1

Water and marine resources paragraph 9

Indicator number 7 Table #2 of Annex 1

material

E3 Water

ESRS E3-1

Dedicated policy paragraph 13

Indicator number 8 Table 2 of Annex 1

material

Impacts, Risks, and Opportunities (IROs)

ESRS E3-1

Sustainable oceans and seas paragraph 14

Indicator number 12 Table #2 of Annex 1

not material

n.a.

ESRS E3-4

Total water recycled and reused paragraph 28 (c)

Indicator number 6.2 Table #2 of Annex 1

material

E3-4 Water Consumption Metrics

ESRS E3-4

Total water consumption in m3 per net revenue on own operations paragraph 29

Indicator number 6.1 Table #2 of Annex 1

material

E3-4 Water Consumption Metrics

ESRS 2- IRO 1 – E4

Paragraph 16 (a) i

Indicator number 7 Table #1 of Annex 1

material

E3 Water and Marine Resources

ESRS 2- IRO 1 – E4

Paragraph 16 (b)

Indicator number 10 Table #2 of Annex 1

material

E3 Water and Marine Resources

ESRS 2- IRO 1 – E4

Paragraph 16 (c)

Indicator number 14 Table #2 of Annex 1

material

E3 Water and Marine Resources

ESRS E4-2

Sustainable land/agriculture practices or policies paragraph 24 (b)

Indicator number 11 Table #2 of Annex 1

not material

n.a.

ESRS E4-2

Sustainable oceans/seas practices or policies paragraph 24 (c)

Indicator number 12 Table #2 of Annex 1

not material

n.a.

ESRS E4-2

Policies to address deforestation paragraph 24 (d)

Indicator number 15 Table #2 of Annex 1

not material

n.a.

ESRS E5-5

Non-recycled waste paragraph 37 (d)

Indicator number 13 Table #2 of Annex 1

material

E5-5 Resource Outflows

ESRS E5-5

Hazardous waste and radioactive waste paragraph 39

Indicator number 9 Table #1 of Annex 1

not material

n.a.

ESRS 2- SBM3 – S1

Risk of incidents of forced labour paragraph 14 (f)

Indicator number 13 Table #3 of Annex I

material

Impacts, Risks, and Opportunities

ESRS 2- SBM3 – S1

Risk of incidents of child labour paragraph 14 (g)

Indicator number 12 Table #3 of Annex I

material

Impacts, Risks, and Opportunities

Impacts, Risks, and Opportunities

Impacts, Risks, and Opportunities

ESRS S1-1

Human rights policy commitments paragraph 20

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

material

S1-1 Specific Policies and Commitments Related to Own Workforce

S1-1 Specific Policies and Commitments Related to Own Workforce

ESRS S1-1

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21

Delegated Regulation (EU) 2020/1816, Annex II

material

S1-1 Specific Policies and Commitments Related to Own Workforce

S1-1 Specific Policies and Commitments Related to Own Workforce

ESRS S1-1

Processes and measures for preventing trafficking in human beings paragraph 22

Indicator number 11 Table #3 of Annex I

material

Human Rights Policy Statement

ESRS S1-1

Workplace accident prevention policy or management system paragraph 23

Indicator number 1 Table #3 of Annex I

material

Occupational Safety Management

ESRS S1-3

Grievance/complaints handling mechanisms paragraph 32 (c)

Indicator number 5 Table #3 of Annex I

material

S1-3 Processes to Remediate Negative Impacts and Channels for Own Workers to Raise Concerns

Grievance Mechanisms

ESRS S1-14

Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c)

Indicator number 2 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

material

Health and safety metrics

ESRS S1-14

Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e)

Indicator number 3 Table #3 of Annex I

material

Health and safety metrics

ESRS S1-16

Unadjusted gender pay gap paragraph 97 (a)

Indicator number 12 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

material

S1-16 Compensation Metrics (Pay Gap and Total Compensation)

ESRS S1-16

Excessive CEO pay ratio paragraph 97 (b)

Indicator number 8 Table #3 of Annex I

material

S1-16 Compensation Metrics (Pay Gap and Total Compensation)

ESRS S1-17

Incidents of discrimination paragraph 103 (a)

Indicator number 7 Table #3 of Annex I

material

S1-17 Incidents, Complaints and Severe Human Rights Impacts

ESRS S1-17

Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a)

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)

material

S1-17 Incidents, Complaints, and Severe Human Rights Impacts

ESRS 2- SBM3 – S2

Significant risk of child labour or forced labour in the value chain paragraph 11 (b)

Indicators number 12 and n. 13 Table #3 of Annex I

material

ESRS 2 SBM-3 Interaction of Material IROs with the Strategy and Business Model

ESRS S2-1

Human rights policy commitments paragraph 17

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

material

Code of Conduct

ESRS S2-1

Policies related to value chain workers paragraph 18

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

material

S2-1 Specific Policies and Commitments Related to Value Chain Workers

ESRS S2-1

Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19

Indicator number 10 Table #1 of Annex 1

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

material

S2-1 Specific Policies and Commitments Related to Value Chain Workers

ESRS S2-1

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19

Delegated Regulation (EU) 2020/1816, Annex II

material

S2-1 Specific Policies and Commitments Related to Value Chain Workers

ESRS S2-4

Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36

Indicator number 14 Table #3 of Annex 1

material

Entity-specific Metrics Related to Value Chain Workers

ESRS S3-1

Human rights policy commitments paragraph 16

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

material

Human Rights Policy Statement

ESRS S3-1

Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17

Indicator number 10 Table #1 Annex 1

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

material

Human Rights Policy Statement

ESRS S3-4

Human rights issues and incidents paragraph 36

Indicator number 14 Table #3 of Annex 1

material

Entity-specific Metrics Related to Affected Communities

ESRS S4-1

Policies related to consumers and end-users paragraph 16

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

not material

n.a.

ESRS S4-1

Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17

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

n.a.

ESRS S4-4

Human rights issues and incidents paragraph 35

Indicator number 14 Table #3 of Annex 1

not material

n.a.

ESRS G1-1

United Nations Convention against Corruption paragraph 10 (b)

Indicator number 15 Table #3 of Annex 1

material

Promote awareness of ethical values and principles

ESRS G1-1

Protection of whistleblowers paragraph 10 (d)

Indicator number 6 Table #3 of Annex 1

material

Integrity Platform: Protection of Whistleblowers

ESRS G1-4

Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a)

Indicator number 17 Table #3 of Annex 1

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

material

Business Ethics and Anti-Corruption and Anti-Bribery

ESRS G1-4

Standards of anti-corruption and anti-bribery paragraph 24 (b)

Indicator number 16 Table #3 of Annex 1

material

G1-4 Metrics

1

Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (Sustainable Finance Disclosures Regulation) (OJ L 317, 9.12.2019, p. 1).

2

Regulation (EU) No 575/2013 of the European Parliament and of the Council of 26 June 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No 648/2012 (Capital Requirements Regulation “CRR”) (OJ L 176, 27.6.2013, p. 1).

3

Regulation (EU) 2016/1011 of the European Parliament and of the Council of 8 June 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No 596/2014 (OJ L 171, 29.6.2016, p. 1).

4

Regulation (EU) 2021/1119 of the European Parliament and of the Council of 30 June 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (“European Climate Law”) (OJ L 243, 9.7.2021, p. 1).

[ESRS 2-IRO-2.58] Substances of concern and substances of very high concern are not material for OMV because of the low likelihood of incidents due to high process safety standards, prevention of contamination and strict regulatory requirements. This assessment is based on data and information such as incident data, as well as, taking EU legislation into account. Furthermore, regulatory conditions (e.g., permits, inspections) and mitigation measures are also in place and governed by Seveso requirements at all locations. All our produced and purchased products are certified, and safety datasheets are publicly disclosed on our website.

[ESRS 2-IRO-2.59] The first Sustainability Statement prepared in accordance with and ESRS includes the minimum disclosure requirements as specified by ESRS 2, as well as the mandatory reporting requirements for the initial year. Based on the materiality assessment results, we analyzed the materiality for all disclosure requirements. The detailed process is described under IRO-1-53a/b. Consequently, all disclosure requirements and data points related to topics and sub-topics identified as immaterial during the materiality assessment have been excluded from this statement.

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