This section provides an understanding of the disclosure requirements included in our Sustainability Statement and of the topics that have been omitted as not material as a result of the materiality assessment.
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.
This Sustainability Statement prepared in accordance with CSRD and ESRS includes the minimum mandatory disclosure requirements as specified by ESRS 2. Based on the materiality assessment results, we analyzed the materiality for all individual disclosure requirements, additionally considering conditional, voluntary, and phase-in provisions applicable to OMV. The detailed process is described under IRO-1-53a/b. Consequently, all disclosure requirements and datapoints related to immaterial topics and sub-topics, with the exception of Protection of whistleblowers and Corruption and bribery from G1 Business Conduct, have been excluded from this statement.
List of Disclosure Requirements
IRO-2 Disclosure Requirements in ESRS Covered by the Undertaking’s Sustainability Statement
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
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BP-1 |
General basis for preparation of sustainability statements |
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BP-1 General Basis for Preparation of Sustainability Statements |
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BP-2 |
Disclosures in relation to specific circumstances |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
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GOV-1 Role of the Administrative, Management and Supervisory Bodies |
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Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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Integration of sustainability-related performance in incentive schemes |
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GOV-3 Integration of Sustainability-Related Performance in Incentive Schemes |
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Statement on due diligence |
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Risk management and internal controls over sustainability reporting |
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GOV-5 Risk Management and Internal Controls Over Sustainability Reporting |
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SBM-1 |
Strategy, business model and value chain |
Note 7 – Sales Revenues |
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SBM-2 |
Interests and views of stakeholders |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
Note 3 – Effects of climate change and the energy transition |
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IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
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 |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
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IRO-2 Disclosure Requirements in ESRS Covered by the Undertaking’s Sustainability Statement |
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E1 Climate Change
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
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Integration of sustainability-related performance in incentive schemes |
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GOV-3 Integration of Sustainability-Related Performance in Incentive Schemes |
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E1-1 |
Transition plan for climate change mitigation |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
Note 3 – Effects of climate change and the energy transition |
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IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
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E1-2 |
Policies related to climate change mitigation and adaptation |
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E1-3 |
Actions and resources in relation to climate change policies |
Consolidated Statement of Cash Flows in the Consolidated Financial Statements and Notes |
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E1-4 |
Targets related to climate change mitigation and adaptation |
Note 3 – Effects of climate change and the energy transition |
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E1-5 |
Energy consumption and mix |
Note 7 – Sales Revenues |
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E1-6 |
Gross Scope 1, 2, 3 and Total GHG emissions |
Note 7 – Sales Revenues |
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E1-7 |
GHG removals and GHG mitigation projects financed through carbon credits |
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E1-7 GHG Removals and GHG Mitigation Projects Financed through Carbon Credits |
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E1-8 |
Internal carbon pricing |
Note 3 – Effects of climate change and the energy transition |
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E2 Pollution (including process safety entity-specific sub-topic)
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
|
IRO-1 |
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
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E2-1 |
Policies related to pollution |
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E2-2: |
Actions and resources related to pollution |
Consolidated Statement of Cash Flows in the Consolidated Financial Statements and Notes. |
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E2-3 |
Targets related to pollution |
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E2-4 |
Pollution of air, water and soil |
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Entity-specific: Process safety |
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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 |
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E3-1 |
Policies related to water and marine resources |
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E3-2 |
Actions and resources related to water and marine resources |
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E3-3 |
Targets related to water and marine resources |
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E3-4 |
Water consumption |
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E4 Biodiversity and Ecosystems
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
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E4-1 |
Transition Plan and Consideration of Biodiversity and Ecosystems in Strategy and Business Model |
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E4-1 Transition Plan and Consideration of Biodiversity and Ecosystems in Strategy and Business Model |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
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Material Biodiversity IROs and Their Interaction with Strategy and Business Model |
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IRO-1 |
Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities |
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E4-2 |
Policies related to biodiversity and ecosystems |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
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E4-3 Actions and Resources Related to Biodiversity and Ecosystems |
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E4-4 |
Targets related to biodiversity and ecosystems |
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E4-5 |
Impact metrics related to biodiversity and ecosystems change |
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E4-5 Impact Metrics Related to Biodiversity and Ecosystems Change |
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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 |
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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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E5-2 Actions and Resources Related to Resource Use and Circular Economy |
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E5-3 |
Targets related to resource use and circular economy |
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E5-4 |
Resource inflows |
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E5-5 |
Resource outflows |
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S1 Own Workforce
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
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Interests and views of stakeholders |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
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Material IROs for Our Own Workforce and Their Interaction with Strategy and Business Model |
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S1-1 |
Policies related to own workforce |
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S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
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S1-2 Processes for Engaging with Own Workers and Workers’ Representatives about Impacts |
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S1-3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
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S1-3 Processes to Remediate Negative Impacts and Channels for Own Workers to Raise Concerns |
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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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S1-5 |
Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities |
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S1-6 |
Characteristics of the undertaking’s employees |
Note 12 – Personnel expense and average number of employees |
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S1-7 |
Characteristics of non-employee workers in the undertaking’s own workforce |
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S1-7 Characteristics of Non-Employees in OMV’s Own Workforce |
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S1-8 |
Collective bargaining coverage and social dialogue |
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S1-9 |
Diversity metrics |
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S1-10 |
Adequate wages |
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S1-11 |
Social protection |
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S1-12 |
Persons with disabilities |
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S1-13 |
Training and skills development metrics |
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S1-14 |
Health and safety metrics |
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S1-15 |
Work-life balance metrics |
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Compensation metrics (pay gap and total compensation) |
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S1-17 |
Incidents, complaints and severe human rights impacts |
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S 1-17 Incidents, Complaints, and Severe Human Rights Impacts |
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S2 Workers in the Value Chain
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
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Interests and views of stakeholders |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
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Material IROs for Workers in Our Value Chain and Their Interaction with Strategy and Business Model |
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S2-1 |
Policies related to value chain workers |
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S2-2 |
Processes for engaging with value chain workers about impacts |
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S2-2 Processes for Engaging with Value Chain Workers about Impacts |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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S2-3 Processes to Remediate Negative Impacts and Channels for Value Chain Workers to Raise Concerns |
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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 actions |
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S2-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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S2 |
Entity-specific metrics |
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S3 Affected Communities
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
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Interests and views of stakeholders |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
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Material IROs for Affected Communities and Their Interaction with Strategy and Business Model |
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S3-1 |
Policies related to affected communities |
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S3-2 |
Processes for engaging with affected communities about impacts |
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S3-2 Processes for Engaging with Affected Communities about Impacts |
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S3-3 |
Processes to remediate negative impacts and channels for affected communities to raise concerns |
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S3-3 Processes to Remediate Negative Impacts and Channels for Affected Communities to Raise Concerns |
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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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S3-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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S3 |
Entity-specific metrics |
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G1 Business Conduct
| ESRS disclosure requirement | Incorporation by reference | Page | ||||
|
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The role of the administrative, management and supervisory bodies |
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GOV-1 Role of the Administrative, Management and Supervisory Bodies |
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Description of the processes to identify and assess material impacts, risks and opportunities |
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|
G1-1 |
Corporate culture and business conduct policies |
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G1-2 |
Management of relationships with suppliers |
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G1-3 |
Prevention and detection of corruption and bribery |
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G1-4 |
Confirmed incidents of corruption or bribery |
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G1-6 |
Payment practices |
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Entity-specific topic: Cybersecurity |
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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 | 2025 | |||||||||
|
ESRS 2 GOV-1 |
Board’s gender diversity paragraph 21 (d) |
Indicator number 13 Table #1 of Annex 1 |
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Commission Delegated Regulation (EU) 2020/1816, Annex II |
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material |
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ESRS 2 GOV-1 |
Percentage of board members who are independent paragraph 21 (e) |
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Delegated Regulation (EU) 2020/1816, Annex II |
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material |
|
|||||||||
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ESRS 2 GOV-4 |
Statement on due diligence paragraph 30 |
Indicator number 10 Table #3 of Annex 1 |
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material |
|
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ESRS 2 SBM-1 |
Involvement in activities related to fossil fuel activities paragraph 40 (d) i |
Indicator number 4 Table #1 of Annex 1 |
Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 |
Delegated Regulation (EU) 2020/1816, Annex II |
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material |
|
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|
ESRS 2 SBM-1 |
Involvement in activities related to chemical production paragraph 40 (d) ii |
Indicator number 9 Table #2 of Annex 1 |
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Delegated Regulation (EU) 2020/1816, Annex II |
|
material |
|
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|
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) 2020/1818 , Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II |
|
not material |
|
n.a. |
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|
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 |
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not material |
|
n.a. |
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|
ESRS 2 SBM -3 |
Anticipated Financial Effects paragraph 48 (e) |
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phase-in applied |
n.a. |
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|
ESRS E1-1 |
Transition plan to reach climate neutrality by 2050 paragraph 14 |
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|
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Regulation (EU) 2021/1119, Article 2(1) |
material |
|
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|
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 |
Delegated Regulation (EU) 2020/1818, Article 12.1 (d) to (g), and Article 12.2 |
|
not material |
|
n.a. |
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|
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 |
|
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|
ESRS E1-5 |
Energy consumption from fossil sources disaggregated by source (only high climate impact sectors) paragraph 38 |
Indicator number 5 Table #1 and Indicator number 5 Table #2 of Annex 1 |
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material |
|
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|
ESRS E1-5 |
Energy consumption and mix paragraph 37 |
Indicator number 5 Table #1 of Annex 1 |
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|
|
material |
|
|||||||||
|
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 |
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|
material |
|
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ESRS E1-6 |
Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 |
Indicator numbers 1 and 2 Table #1 of Annex 1 |
Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 |
Delegated Regulation (EU) 2020/1818, Articles 5(1), 6 and 8(1) |
|
material |
|
|||||||||
|
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 |
Delegated Regulation (EU) 2020/1818, Article 8(1) |
|
material |
|
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|
ESRS E1-7 |
GHG removals and carbon credits paragraph 56 |
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|
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Regulation (EU) 2021/1119, Article 2(1) |
material |
|
E1-7 GHG Removals and GHG Mitigation Projects Financed through Carbon Credits |
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|
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 |
phase-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 |
phase-in applied |
n.a. |
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|
ESRS E1-9 |
Location of significant assets at material physical risk paragraph 66 (c) |
|
|
|
|
|
|
n.a. |
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|
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 collateralized by immovable property – Energy efficiency of the collateral |
|
|
material |
phase-in applied |
n.a. |
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|
ESRS E1-9 |
Degree of exposure of the portfolio to climate-related opportunities paragraph 69 |
|
|
Delegated Regulation (EU) 2020/1818, Annex II |
|
material |
phase-in applied |
n.a. |
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|
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, |
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material |
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ESRS E3-1 |
Water and marine resources paragraph 9 |
Indicator number 7 Table #2 of Annex 1 |
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|
|
material |
|
|||||||||
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ESRS E3-1 |
Dedicated policy paragraph 13 |
Indicator number 8 Table #2 of Annex 1 |
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|
not material |
|
n.a. |
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|
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 |
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material |
|
|||||||||
|
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 |
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|
material |
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|||||||||
|
ESRS 2- SBM 3 – E4 paragraph 16 (a) i |
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Indicator number 7 Table #1 of Annex 1 |
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|
|
material |
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Material Biodiversity IROs and Their Interaction with Strategy and Business Model |
||||||||
|
ESRS 2- SBM 3 – E4 paragraph 16 (b) |
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Indicator number 10 Table #2 of Annex 1 |
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|
|
material |
|
Material Biodiversity IROs and Their Interaction with Strategy and Business Model |
||||||||
|
ESRS 2- SBM 3 – E4 paragraph 16 (c) |
|
Indicator number 14 Table #2 of Annex 1 |
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|
|
material |
|
Material Biodiversity IROs and Their Interaction with Strategy and Business Model |
||||||||
|
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 |
|
|||||||||
|
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 |
|
Material IROs for Our Own Workforce and Their Interaction with Strategy and Business Model |
||||||||
|
ESRS 2- SBM3 – S1 |
Risk of incidents of child labour paragraph 14 (g) |
Indicator number 12 Table #3 of Annex 1 |
|
|
|
material |
|
Material IROs for Our Own Workforce and Their Interaction with Strategy and Business Model |
||||||||
|
ESRS S1-1 |
Human rights policy commitments paragraph 20 |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
|
|
|
material |
|
S1-1 Policies 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 |
||||||||||||
|
ESRS S1-1 |
Processes and measures for preventing trafficking in human beings paragraph 22 |
Indicator number 11 Table #3 of Annex 1 |
material |
|||||||||||||
|
ESRS S1-1 |
Workplace accident prevention policy or management system paragraph 23 |
Indicator number 1 Table #3 of Annex 1 |
material |
|||||||||||||
|
ESRS S1-3 |
Grievance/complaint handling mechanisms paragraph 32 (c) |
Indicator number 5 Table #3 of Annex 1 |
material |
|||||||||||||
|
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 1 |
Delegated Regulation (EU) 2020/1816, Annex II |
material |
|
|||||||||||
|
ESRS S1-14 |
Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) |
Indicator number 3 Table #3 of Annex 1 |
|
|
material |
|
n.a. |
|||||||||
|
ESRS S1-16 |
Unadjusted gender pay gap paragraph 97 (a) |
Indicator number 12 Table #1 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II |
|
material |
|
|||||||||
|
ESRS S1-16 |
Excessive CEO pay ratio paragraph 97 (b) |
Indicator number 8 Table #3 of Annex 1 |
|
|
material |
|
||||||||||
|
ESRS S1-17 |
Incidents of discrimination paragraph 103 (a) |
Indicator number 7 Table #3 of Annex 1 |
|
|
|
material |
|
S 1-17 Incidents, Complaints, and Severe Human Rights Impacts |
||||||||
|
ESRS S1-17 |
Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 104 (a) |
Indicator number 10 Table #1 and Indicator number 14 Table #3 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12 (1) |
|
material |
|
S 1-17 Incidents, Complaints, and Severe Human Rights Impacts |
||||||||
|
ESRS 2- SBM-3 – S2 |
Significant risk of child labour or forced labour in the value chain paragraph 11 (b) |
Indicator number 12 and Indicator number 13 Table #3 of Annex I |
|
|
material |
|
Material IROs for Workers in Our Value Chain and Their Interaction with Strategy and Business Model |
|||||||||
|
ESRS S2-1 |
Human rights policy commitments paragraph 17 |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
|
|
|
material |
|
|||||||||
|
ESRS S2-1 |
Policies related to value chain workers paragraph 18 |
Indicator number 11 and number 4 Table #3 of Annex 1 |
|
|
|
material |
|
|||||||||
|
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 |
|
|||||||||
|
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 |
|
|||||||||
|
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 |
|
||||||||||
|
ESRS S3-1 |
Human rights policy commitments paragraph 16 |
Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1 |
|
|
|
material |
|
|||||||||
|
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 of Annex 1 |
|
Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1) |
|
material |
|
|||||||||
|
ESRS S3-4 |
Human rights issues and incidents paragraph 36 |
Indicator number 14 Table #3 of Annex 1 |
|
|
material |
|
||||||||||
|
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 |
|
|
|
not material |
|
n.a. |
||||||||
|
ESRS G1-1 |
Protection of whistleblowers paragraph 10 (d) |
Indicator number 6 Table #3 of Annex 1 |
|
|
|
not material |
|
|||||||||
|
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) |
|
not material |
|
|||||||||
|
ESRS G1-4 |
Standards of anti-corruption and anti-bribery paragraph 24 (b) |
Indicator number 16 Table #3 of Annex 1 |
|
|
|
not material |
|
|||||||||
| 1 | Regulation (EU) 2019/2088 of the European Parliament and of the Council of November 27, 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 June 26, 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 June 8, 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 June 30, 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) |