| Core elements of due diligence | Paragraphs in the Sustainability Statement | |
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Embedding due diligence in governance, strategy, and business model |
ESRS 2 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies. ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes, GOV-3.29a-29e ESRS 2 SBM-3 Material impacts, risks, and opportunities and their integration with strategy and business model, ESRS 2 SBM 3-48a-48b. |
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Engaging with affected stakeholders in all key steps of due diligence |
ESRS 2 GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies, GOV-2.26a. ESRS 2 SBM-2 Interests and views of stakeholders, SBM-2.45a-i-45-v, S1.SBM-2.12, S2.SBM-2.9, S3.SBM-2.8 Topical ESRS, ESRS S1-SBM 2-12, S1-1.19, S1-2.27, ESRS S2-2, ESRS S3-2.21-23 ESRS 2 IRO-1 Materiality assessment process, ESRS 2 IRO-1.53b-iii ESRS 2 MDR-P Policy overview, ESRS E5-1.14, ESRS E4-2.22, E4-2, ESRS E3-1.14, ESRS E2-1, ESRS S1-2.2, ESRS S3-1 |
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Identifying and assessing adverse impacts |
ESRS 2 SBM-2 Interests and views of stakeholders, SBM-2.48a, 48b ESRS 2 IRO-1 Materiality assessment process, ESRS 2 IRO-1.53a, 53e, 53g, E1.20a, 20b-ii, 20c-i; E1.21; E2.11a; E4.17c |
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Taking actions to address those adverse impacts |
Topical ESRS, ESRS E1-3, ESRS E2-2, ESRS E3-2, ESRS E4-3, ESRS E5-2, ESRS S1-4, ESRS S2-4, ESRS S3-4 ESRS 2 MDR-A Actions and resources in relation to material sustainability matters |
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Tracking and communicating the effectiveness of these efforts |
ESRS 2 MDR-T Tracking effectiveness of these efforts through targets, ESRS E1-4, ESRS E2-3, ESRS E5-3, ESRS S1-5, ESRS S2-5, ESRS S3-3 ESRS 2 MSR-A Actions and resources in relation to material sustainability matters ESRS 2 MDR-M Metrics in relation to material sustainability matters |
