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Title: [CSRD] Sustainability Statement Destination: 1 Children: Item: Title: ESRS 2 - General Disclosures Destination: 1 Children: Item: Title: BP-1   General basis for preparation of sustainability statements Destination: 1 Item: Title: BP-2   Disclosures in relation to specific circumstances Destination: 1 Item: Title: GOV-1   The role of the adminis- trative, management and supervisory bodies Destination: 1 Item: Title: GOV-2   Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies Destination: 1 Item: Title: GOV-3 - Integration of sustainability- related performance in incentive schemes Destination: 1 Item: Title: GOV-4 - Statement on due diligence Destination: 1 Item: Title: GOV-5 - Risk management and internal controls over sustainability reporting Destination: 1 Item: Title: SBM-1   Strategy, business model and value chain Destination: 1 Item: Title: SBM-2   Interests and views of stakeholders Destination: 1 Item: Title: SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model Destination: 1 Item: Title: IRO-1   Description of the process to identify and assess material impacts, risks and opportunities Destination: 1 Item: Title: IRO-2   Disclosure requirements in ESRS covered by the undertaking’s sustainability statement Destination: 1 Item: Title: Environment Destination: 1 Children: Item: Title: EU Taxonomy Destination: 1 Item: Title: tables Destination: 1 Item: Title: ESRS E1 - Climate Change Destination: 1 Children: Item: Title: E1 ESRS 2 SBM 3 - Material IROs and their interaction with strategy and business model Destination: 1 Item: Title: E1 ESRS 2 IRO 1 - Description of the processes to identify and assess material climate-related IROs Destination: 1 Item: Title: E1-1 - Transition Plan for Climate Change Mitigation Destination: 1 Item: Title: E1-2 - Policies related to climate change mitigation and adaptation Destination: 1 Item: Title: E1-3 - Actions and resources in relation to climate change policies Destination: 1 Item: Title: E1-4 - Targets related to climate change mitigation and adaptation Destination: 1 Item: Title: E1 ESRS 2 GOV-3 - Integration of sustainability-related performance in incentive schemes Destination: 1 Item: Title: E1-5 - Energy consumption and mix Destination: 1 Item: Title: E1-6 - Gross Scopes 1, 2, 3 and Total GHG emissions Destination: 1 Item: Title: E1-7 - GHG removals and GHG mitigation projects financed through carbon credits Destination: 1 Item: Title: E1-8 - Internal carbon pricing Destination: 1 Item: Title: ESRS E2 - Pollution Destination: 1 Children: Item: Title: E2 ESRS 2 IRO-1 - Description of the processes to identify and assess material pollution-related impacts, risks and opportunities Destination: 1 Item: Title: E2-1   Policies related to pollution Destination: 1 Item: Title: E2-2   Actions and resources related to pollution Destination: 1 Item: Title: E2-3   Targets related to pollution Destination: 1 Item: Title: E2-4   Pollution of air, water and soil Destination: 1 Item: Title: Section 118 Destination: 1 Item: Title: Section 119 Destination: 1 Item: Title: E2-5   Substances of concern and substances of very high concern Destination: 1 Item: Title: Entity specific information Destination: 1 Item: Title: Section 116 Destination: 1 Item: Title: Section 117 Destination: 1 Item: Title: ESRS E3 - Water & Marine Ressources Destination: 1 Children: Item: Title: E3 ESRS 2 IRO-1   Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities Destination: 1 Item: Title: E3-1   Policies related to water and marine resources Destination: 1 Item: Title: E3-2   Actions and resources related to water and marine resources Destination: 1 Item: Title: E3-3   Targets related to water and marine resources Destination: 1 Item: Title: E3-4   Water consumption Destination: 1 Item: Title: ESRS E4 - Biodiversity & Ecosystems Destination: 1 Children: Item: Title: E4 ESRS 2 SBM-3   Material impacts, risks and opportunities and their interaction with strategy and business model Destination: 1 Item: Title: E4 ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities Destination: 1 Item: Title: E4-1   Transition plan and consideration of biodiversity and ecosystems in strategy and business model Destination: 1 Item: Title: E4-2   Policies related to biodiversity and ecosystems Destination: 1 Item: Title: E4-3   Actions and resources related to biodiversity and ecosystems Destination: 1 Item: Title: E4-4   Targets related to biodiversity and ecosystems Destination: 1 Item: Title: E4-5   Impact metrics related to biodiversity and ecosystems change Destination: 1 Item: Title: ESRS E5 - Resource Use and Circular Economy Destination: 1 Children: Item: Title: E5 ESRS 2 IRO-1   Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities Destination: 1 Item: Title: E5-1   Policies related to resource use and circular economy Destination: 1 Item: Title: E5-2   Actions and resources related to resource use and circular economy Destination: 1 Item: Title: E5-3   Targets related to resource use and circular economy Destination: 1 Item: Title: E5-4   Resource inflows Destination: 1 Item: Title: E5-5   Resource outflows Destination: 1 Item: Title: Social Destination: 1 Children: Item: Title: ESRS S1 - Own Workforce Destination: 1 Children: Item: Title: S1 ESRS 2 SBM-3   Material impacts, risks and opportunities and their interaction with strategy and business model Destination: 1 Item: Title: S1 ESRS 2 SBM-2   Interests and views of stakeholders Destination: 1 Item: Title: S1-1   Policies related to own workforce Destination: 1 Item: Title: S1-2   Processes for engaging with own workforce and workers’ representatives about impacts Destination: 1 Item: Title: S1-3   Processes to remediate negative impacts and channels for own workforce to raise concerns Destination: 1 Item: Title: S1-4   Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions Destination: 1 Item: Title: S1-5   Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Destination: 1 Item: Title: S1-6   Characteristics of the undertaking’s employees Destination: 1 Item: Title: S1-8   Collective bargaining coverage and social dialogue Destination: 1 Item: Title: S1-9   Diversity metrics Destination: 1 Item: Title: S1-10   Adequate wages Destination: 1 Item: Title: S1-12  Persons with disabilities Destination: 1 Item: Title: S1-13   Training and skills development metrics Destination: 1 Item: Title: S1-14   Health and safety metrics Destination: 1 Item: Title: S1-16   Remuneration metrics (pay gap and total remuneration) Destination: 1 Item: Title: S1-17   Incidents, complaints and severe human rights impacts Destination: 1 Item: Title: Entity specific information Destination: 1 Item: Title: ESRS S2 - Workers in the Value Chain Destination: 1 Children: Item: Title: S2 ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model Destination: 1 Item: Title: S2 ESRS 2 SBM-2 Interests and views of stakeholder Destination: 1 Item: Title: S2-1   Policies related to value chain workers Destination: 1 Item: Title: S2-2   Processes for engaging with value chain workers about impacts Destination: 1 Item: Title: S2-3   Processes to remediate negative impacts and channels for value chain workers to raise concerns Destination: 1 Item: Title: 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 Destination: 1 Item: Title: S2-5   Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Destination: 1 Item: Title: ESRS S3 - Affected Communities Destination: 1 Children: Item: Title: S3 ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model Destination: 1 Item: Title: S3 ESRS 2 SBM-2   Interests and views of stakeholders Destination: 1 Item: Title: S3-1   Policies related to affected communities Destination: 1 Item: Title: S3-2   Processes for engaging with affected communities about impacts Destination: 1 Item: Title: S3-3   Processes to remediate negative impacts and channels for affected communities to raise concerns Destination: 1 Item: Title: S3-4   Taking action on material impacts on affected communities, and approaches to managing material risks and 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