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esrs-p2.yaml
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urn: urn:intuitem:risk:library:esrs_p2
locale: en
ref_id: ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS E5
name: European sustainability reporting standards (ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS
E5)
description: 'The Commission adopted today the European Sustainability Reporting Standards
(ESRS) for use by all companies subject to the Corporate Sustainability Reporting
Directive (CSRD).
ESRS E1 Climate change-ESRS E2 Pollution-ESRS E3 Water and marine resources-ESRS
E4 Biodiversity and ecosystems-ESRS E5 Resource use and circular economy
Current consolidated version: 22/12/2023
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
copyright: EUROPEAN COMMISSION
version: 1
provider: EUROPEAN COMMISSION
packager: intuitem
objects:
framework:
urn: urn:intuitem:risk:framework:esrs_p2
ref_id: ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS E5
name: European sustainability reporting standards (ESRS E1/ESRS E2/ESRS E3/ESRS
E4/ESRS E5)
description: 'The Commission adopted today the European Sustainability Reporting
Standards (ESRS) for use by all companies subject to the Corporate Sustainability
Reporting Directive (CSRD).
ESRS E1 Climate change-ESRS E2 Pollution-ESRS E3 Water and marine resources-ESRS
E4 Biodiversity and ecosystems-ESRS E5 Resource use and circular economy
Current consolidated version: 22/12/2023
https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
requirement_nodes:
- urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
assessable: false
depth: 1
ref_id: ESRS E1
name: 'CLIMATE CHANGE '
- urn: urn:intuitem:risk:req_node:esrs_p2:node3
assessable: false
depth: 2
parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
name: 'Objective '
- urn: urn:intuitem:risk:req_node:esrs_p2:node4
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: "1.The objective of this Standard is to specify Disclosure Requirements\
\ which will enable users of sustainability statements to understand: \n(a)\t\
how the undertaking affects climate change, in terms of material positive\
\ and negative actual and potential impacts; \n(b)\tthe undertaking\u2019\
s past, current, and future mitigation efforts in line with the Paris Agreement\
\ (or an updated international agreement on climate change) and compatible\
\ with limiting global warming to 1.5\xB0C; \n(c)\tthe plans and capacity\
\ of the undertaking to adapt its strategy and business model, in line with\
\ the transition to a sustainable economy and to contribute to limiting global\
\ warming to 1.5\xB0C; \n(d)\tany other actions taken by the undertaking,\
\ and the result of such actions to prevent, mitigate or remediate actual\
\ or potential negative impacts, and to address risks and opportunities; \n\
(e)\tthe nature, type and extent of the undertaking\u2019s material risks\
\ and opportunities arising from the undertaking\u2019s impacts and dependencies\
\ on climate change, and how the undertaking manages them; and \n(f)\tthe\
\ financial effects on the undertaking over the short-, medium- and long-term\
\ of risks and opportunities arising from the undertaking\u2019s impacts and\
\ dependencies on climate change. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node5
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: '2.The Disclosure Requirements of this Standard take into account
the requirements of related EU legislation and regulation (i.e., EU Climate
Law ( 23 ), Climate Benchmark Standards Regulation ( 24 ), Sustainable Finance
Disclosure Regulation (SFDR) ( 25 ), EU Taxonomy ( 26 ), and EBA Pillar 3
disclosure requirements ( 27 )). '
- urn: urn:intuitem:risk:req_node:esrs_p2:node6
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: "3.This Standard covers Disclosure Requirements related to the\
\ following sustainability matters: \u2018Climate change mitigation\u2019\
\ and \u2018Climate change adaptation\u2019. It also covers energy-related\
\ matters, to the extent that they are relevant to climate change. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node7
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: "4.Climate change mitigation relates to the undertaking\u2019s\
\ endeavours to the general process of limiting the increase in the global\
\ average temperature to 1,5 \xB0C above pre-industrial levels in line with\
\ the Paris Agreement. This Standard covers disclosure requirements related\
\ but not limited to the seven Greenhouse gases (GHG) carbon dioxide (CO2),\
\ methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons\
\ (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). It also\
\ covers Disclosure Requirements on how the undertaking addresses its GHG\
\ emissions as well as the associated transition risks. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node8
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: "5.Climate change adaptation relates to the undertaking\u2019s\
\ process of adjustment to actual and expected climate change. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node9
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: '6.This Standard covers Disclosure Requirements regarding climate-related
hazards that can lead to physical climate risks for the undertaking and its
adaptation solutions to reduce these risks. It also covers transition risks
arising from the needed adaptation to climate- related hazards. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node10
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
description: "7.The Disclosure Requirements related to \u2018Energy\u2019 cover\
\ all types of energy production and consumption. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node11
assessable: false
depth: 2
parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
name: 'Interactions with other ESRS '
- urn: urn:intuitem:risk:req_node:esrs_p2:node12
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
description: "8.\tOzone-depleting substances (ODS), nitrogen oxides (NOX) and\
\ sulphur oxides (SOX), among other air emissions, are connected to climate\
\ change but are covered under the reporting requirements in ESRS E2. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node13
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
description: "9.\tImpacts on people that may arise from the transition to a\
\ climate-neutral economy are covered under the ESRS S1 Own workforce, ESRS\
\ S2 Workers in the value chain, ESRS S3 Affected communities and ESRS S4\
\ Consumers and end-users. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node14
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
description: "10.\tClimate change mitigation and adaptation are closely related\
\ to topics addressed in particular in ESRS E3 Water and marine resources\
\ and ESRS E4 Biodiversity and ecosystems. With regard to water and as illustrated\
\ in the table of climate-related hazards in AR 11, this standard addresses\
\ acute and chronic physical risks which arise from the water and ocean-related\
\ hazards. Biodiversity loss and ecosystem degradation that may be caused\
\ by climate change are addressed in ESRS E4 Biodiversity and ecosystems. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node15
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
description: "11.\tThis Standard should be read and applied in conjunction with\
\ ESRS 1 General requirements and ESRS 2 General disclosures. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node16
assessable: false
depth: 2
parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
name: 'Disclosure Requirements '
- urn: urn:intuitem:risk:req_node:esrs_p2:node17
assessable: false
depth: 3
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node16
name: ESRS 2 General disclosures
description: "12.\tThe requirements of this section should be read and applied\
\ in conjunction with the disclosures required by ESRS 2 on Chapter 2 Governance,\
\ Chapter 3 Strategy and Chapter 4 Impact, risk and opportunity management.\
\ The resulting disclosures shall be presented in the sustainability statement\
\ alongside the disclosures required by ESRS 2, except for ESRS 2 SBM-3 Material\
\ impacts, risks and opportunities and their interaction with strategy and\
\ business model, for which the undertaking may, in accordance with ESRS 2\
\ paragraph 49, present the disclosures alongside the other disclosures required\
\ in this topical standard. "
- urn: urn:intuitem:risk:req_node:esrs_p2:node18
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
name: 'Governance '
- urn: urn:intuitem:risk:req_node:esrs_p2:node19
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node18
name: Disclosure requirement related to ESRS 2 GOV-3
description: 'Integration of sustainability- related performance in incentive
schemes '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.gov-3-13
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node19
ref_id: E1.GOV-3-13
description: 'The undertaking shall disclose whether and how climate-related
considerations are factored into the remuneration of members of the administrative,
management and supervisory bodies, including if their performance has been
assessed against the GHG emission reduction targets reported under Disclosure
Requirement E1-4 and the percentage of the remuneration recognised in the
current period that is linked to climate related considerations, with an explanation
of what the climate considerations are. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node21
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
name: 'Strategy '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node21
ref_id: E1-1
name: Disclosure Requirement E1-1
description: 'Transition plan for climate change mitigation '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-14
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
ref_id: E1-1-14
description: 'The undertaking shall disclose its transition plan for climate
change mitigation ( 28 ). '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--15
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
ref_id: E1-1 -15
description: "The objective of this Disclosure Requirement is to enable an understanding\
\ of the undertaking\u2019s past, current, and future mitigation efforts to\
\ ensure that its strategy and business model are compatible with the transition\
\ to a sustainable economy, and with the limiting of global warming to 1.5\
\ \xB0C in line with the Paris Agreement and with the objective of achieving\
\ climate neutrality by 2050 and, where relevant, the undertaking\u2019s exposure\
\ to coal, oil and gas-related activities. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
ref_id: E1-1 -16
description: 'The information required by paragraph 14 shall include: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.a
description: "by reference to GHG emission reduction targets (as required by\
\ Disclosure Requirement E1-4), an explanation of how the undertaking\u2019\
s targets are compatible with the limiting of global warming to 1.5\xB0C in\
\ line with the Paris Agreement; "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.b
description: "by reference to GHG emission reduction targets (as required by\
\ Disclosure Requirement E1-4) and the climate change mitigation actions (as\
\ required by Disclosure Requirement E1-3), an explanation of the decarbonisation\
\ levers identified, and key actions planned, including changes in the undertaking\u2019\
s product and service portfolio and the adoption of new technologies in its\
\ own operations, or the upstream and/or downstream value chain; "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.c
description: "by reference to the climate change mitigation actions (as required\
\ by Disclosure Requirement E1-3), an explanation and quantification of the\
\ undertaking\u2019s investments and funding supporting the implementation\
\ of its transition plan, with a reference to the key performance indicators\
\ of taxonomy-aligned CapEx, and where relevant the CapEx plans, that the\
\ undertaking discloses in accordance with Commission Delegated Regulation\
\ (EU) 2021/2178; "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.d
description: "a qualitative assessment of the potential locked-in GHG emissions\
\ from the undertaking\u2019s key assets and products. This shall include\
\ an explanation of if and how these emissions may jeopardise the achievement\
\ of the undertaking\u2019s GHG emission reduction targets and drive transition\
\ risk, and if applicable, an explanation of the undertaking\u2019s plans\
\ to manage its GHG-intensive and energy- intensive assets and products; "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.e
description: 'for undertakings with economic activities that are covered by
delegated regulations on climate adaptation or mitigation under the Taxonomy
Regulation, an explanation of any objective or plans (CapEX, CapEx plans,
OpEX) that the undertaking has for aligning its economic activities (revenues,
CapEx, OpEx) with the criteria established in Commission Delegated Regulation
2021/2139 ( 29 ); '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.f
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.f
description: 'if applicable, a disclosure of significant CapEx amounts invested
during the reporting period related to coal, oil and gas-related economic
activities; ( 30 ) '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.g
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.g
description: 'a disclosure on whether or not the undertaking is excluded from
the EU Paris-aligned Benchmarks; ( 31 ) '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.h
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.h
description: "an explanation of how the transition plan is embedded in and aligned\
\ with the undertaking\u2019s overall business strategy and financial planning; "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.i
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.i
description: 'whether the transition plan is approved by the administrative,
management and supervisory bodies; and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.j
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
ref_id: E1-1 -16.j
description: "an explanation of the undertaking\u2019s progress in implementing\
\ the transition plan. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-17
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
ref_id: E1-17
description: 'In case the undertaking does not have a transition plan in place,
it shall indicate whether and, if so, when it will adopt a transition plan. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node37
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node21
name: Disclosure Requirement related to ESRS 2 SBM-3
description: 'Material impacts, risks and opportunities and their interaction
with strategy and business model '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-18
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node37
ref_id: E1.SBM-3-18
description: 'The undertaking shall explain for each material climate-related
risk it has identified, whether the entity considers the risk to be a climate-
related physical risk or climate-related transition risk. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node37
ref_id: E1.SBM-3-19
description: 'The undertaking shall describe the resilience of its strategy
and business model in relation to climate change. This description shall include: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
ref_id: E1.SBM-3-19.a
description: 'the scope of the resilience analysis; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
ref_id: E1.SBM-3-19.b
description: 'how and when the resilience analysis has been conducted, including
the use of climate scenario analysis as referenced in the Disclosure Requirement
related to ESRS 2 IRO-1 and the related application requirement paragraphs;
and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
ref_id: E1.SBM-3-19.c
description: 'the results of the resilience analysis including the results from
the use of scenario analysis. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node43
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
name: 'Impact, risk and opportunity management '
- urn: urn:intuitem:risk:req_node:esrs_p2:node44
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43
name: Disclosure requirement related to ESRS 2 IRO-1
description: 'Description of the processes to identify and assess material climate-related
impacts, risks and opportunities '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node44
ref_id: E1.IRO-1-20
description: 'The undertaking shall describe the process to identify and assess
climate-related impacts, risks and opportunities. This description shall include
its process in relation to: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
ref_id: E1.IRO-1-20.a
description: "impacts on climate change, in particular, the undertaking\u2019\
s GHG emissions (as required by Disclosure Requirement ESRS E1-6); "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
ref_id: E1.IRO-1-20.b
description: 'climate-related physical risks in own operations and along the
upstream and downstream value chain, in particular: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b
ref_id: E1.IRO-1-20.b.i
description: 'the identification of climate-related hazards, considering at
least high emission climate scenarios; and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b
ref_id: E1.IRO-1-20.b.ii
description: 'the assessment of how its assets and business activities may be
exposed and are sensitive to these climate-related hazards, creating gross
physical risks for the undertaking. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
ref_id: E1.IRO-1-20.c
description: 'climate-related transition risks and opportunities in own operations
and along the upstream and downstream value chain, in particular: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c
ref_id: E1.IRO-1-20.c.i
description: "the identification of climate-related transition events, considering\
\ at least a climate scenario in line with limiting global warming to 1.5\xB0\
C with no or limited overshoot; and "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c
ref_id: E1.IRO-1-20.c.ii
description: 'the assessment of how its assets and business activities may be
exposed to these climate-related transition events, creating gross transition
risks or opportunities for the undertaking. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-21
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node44
ref_id: E1.IRO-1-21
description: 'When disclosing the information required under paragraphs 20 (b)and
20 (c) the undertaking shall explain how it has used climate-related scenario
analysis, including a range of climate scenarios, to inform the identification
and assessment of physical risks and transition risks and opportunities over
the short-, medium- and long-term. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43
ref_id: E1-2
name: 'Disclosure Requirement E1-2 '
description: Policies related to climate change mitigation and adaptation
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.22
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
ref_id: E1-2.22
description: 'The undertaking shall describe its policies adopted to manage
its material impacts, risks and opportunities related to climate change mitigation
and adaptation. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.23
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
ref_id: E1-2.23
description: 'The objective of this Disclosure Requirement is to enable an understanding
of the extent to which the undertaking has policies that address the identification,
assessment, management and/or remediation of its material climate change mitigation
and adaptation impacts, risks and opportunities. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.24
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
ref_id: E1-2.24
description: 'The disclosure required by paragraph 22 shall contain the information
on the policies the undertaking has in place to manage its material impacts,
risks and opportunities related to climate change mitigation and adaptation
in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability
matters. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
ref_id: E1-2.25
description: 'The undertaking shall indicate whether and how its policies address
the following areas: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
ref_id: E1-2.25.a
description: climate change mitigation;
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
ref_id: E1-2.25.b
description: climate change adaptation;
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
ref_id: E1-2.25.c
description: energy efficiency;
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
ref_id: E1-2.25.d
description: renewable energy deployment; and
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
ref_id: E1-2.25.e
description: 'other '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43
ref_id: E1-3
name: Disclosure Requirement E1-3
description: 'Actions and resources in relation to climate change policies '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.26
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
ref_id: E1-3.26
description: 'The undertaking shall disclose its climate change mitigation and
adaptation actions and the resources allocated for their implementation. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.27
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
ref_id: E1-3.27
description: 'The objective of this Disclosure Requirement is to provide an
understanding of the key actions taken and planned to achieve climate-related
policy objectives and targets. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.28
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
ref_id: E1-3.28
description: 'The description of the actions and resources related to climate
change mitigation and adaptation shall follow the principles stated in ESRS
2 MDR-A Actions and resources in relation to material sustainability matters. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
ref_id: E1-3.29
description: 'In addition to ESRS 2 MDR-A, the undertaking shall: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
ref_id: E1-3.29.a
description: 'when listing key actions taken in the reporting year and planned
for the future, present the climate change mitigation actions by decarbonisation
lever including the nature- based solutions; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
ref_id: E1-3.29.b
description: 'when describing the outcome of the actions for climate change
mitigation, include the achieved and expected GHG emission reductions; and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
ref_id: E1-3.29.c
description: 'relate significant monetary amounts of CapEx and OpEx required
to implement the actions taken or planned to: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
ref_id: E1-3.29.c.i
description: 'the relevant line items or notes in the financial statements; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
ref_id: E1-3.29.c.ii
description: 'the key performance indicators required under Commission Delegated
Regulation (EU) 2021/2178; and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.iii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
ref_id: E1-3.29.c.iii
description: 'if applicable, the CapEx plan required by Commission Delegated
Regulation (EU) 2021/2178. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node75
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
name: 'Metrics and targets '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node75
ref_id: E1-4
name: Disclosure Requirement E1-4
description: 'Targets related to climate change mitigation and adaptation '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.30
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
ref_id: E1-4.30
description: 'The undertaking shall disclose the climate-related targets it
has set. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.31
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
ref_id: E1-4.31
description: 'The objective of this Disclosure Requirement is to enable an understanding
of the targets the undertaking has set to support its climate change mitigation
and adaptation policies and address its material climate-related impacts,
risks and opportunities. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.32
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
ref_id: E1-4.32
description: 'The disclosure of the targets required in paragraph 30 shall contain
the information required in ESRS 2 MDR-T Tracking effectiveness of policies
and actions through targets. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.33
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
ref_id: E1-4.33
description: 'For the disclosure required by paragraph 30, the undertaking shall
disclose whether and how it has set GHG emissions reduction targets and/or
any other targets to manage material climate-related impacts, risks and opportunities,
for example, renewable energy deployment, energy efficiency, climate change
adaptation, and physical or transition risk mitigation. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
ref_id: E1-4.34
description: 'If the undertaking has set GHG emission reduction targets ( 32
), ESRS 2 MDR-T and the following requirements shall apply: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
ref_id: E1-4.34.a
description: 'GHG emission reduction targets shall be disclosed in absolute
value (either in tonnes of CO2eq or as a percentage of the emissions of a
base year) and, where relevant, in intensity value; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
ref_id: E1-4.34.b
description: GHG emission reduction targets shall be disclosed for Scope 1,
2, and 3 GHG emissions, either separately or combined. The undertaking shall
specify, in case of combined GHG emission reduction targets, which GHG emission
Scopes (1, 2 and/or 3) are covered by the target, the share related to each
respective GHG emission Scope and which GHGs are covered. The undertaking
shall explain how the consistency of these targets with its GHG inventory
boundaries is ensured (as required by Disclosure Requirement E1-6). The GHG
emission reduction targets shall be gross targets, meaning that the undertaking
shall not include GHG removals, carbon credits or avoided emissions as a means
of achieving the GHG emission reduction targets
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
ref_id: E1-4.34.c
description: 'the undertaking shall disclose its current base year and baseline
value, and from 2030 onwards, update the base year for its GHG emission reduction
targets after every five-year period thereafter. The undertaking may disclose
the past progress made in meeting its targets before its current base year
provided that this information is consistent with the requirements of this
Standard; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
ref_id: E1-4.34.d
description: 'GHG emission reduction targets shall at least include target values
for the year 2030 and, if available, for the year 2050. From 2030, target
values shall be set after every 5-year period thereafter; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
ref_id: E1-4.34.e
description: "the undertaking shall state whether the GHG emission reduction\
\ targets are science- based and compatible with limiting global warming to\
\ 1.5\xB0C. The undertaking shall state which framework and methodology has\
\ been used to determine these targets including whether they are derived\
\ using a sectoral decarbonisation pathway and what the underlying climate\
\ and policy scenarios are and whether the targets have been externally assured.\
\ As part of the critical assumptions for setting GHG emission reduction targets,\
\ the undertaking shall briefly explain how it has considered future developments\
\ (e.g., changes in sales volumes, shifts in customer preferences and demand,\
\ regulatory factors, and new technologies) and how these will potentially\
\ impact both its GHG emissions and emissions reductions; and "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.f
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
ref_id: E1-4.34.f
description: 'the undertaking shall describe the expected decarbonisation levers
and their overall quantitative contributions to achieve the GHG emission reduction
targets (e.g., energy or material efficiency and consumption reduction, fuel
switching, use of renewable energy, phase out or substitution of product and
process). '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node75
ref_id: E1-5
name: Disclosure Requirement E1-5
description: 'Energy consumption and mix '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.35
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
ref_id: E1-5.35
description: 'The undertaking shall provide information on its energy consumption
and mix. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.36
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
ref_id: E1-5.36
description: "The objective of this Disclosure Requirement is to provide an\
\ understanding of the undertaking\u2019s total energy consumption in absolute\
\ value, improvement in energy efficiency, exposure to coal, oil and gas-related\
\ activities, and the share of renewable energy in its overall energy mix. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
ref_id: E1-5.37
description: 'The disclosure required by paragraph 35 shall include the total
energy consumption in MWh related to own operations disaggregated by: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
ref_id: E1-5.37.a
description: 'total energy consumption from fossil sources ( 33 ); '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
ref_id: E1-5.37.b
description: 'total energy consumption from nuclear sources; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
ref_id: E1-5.37.c
description: 'total energy consumption from renewable sources disaggregated
by: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.i
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
ref_id: E1-5.37.c.i
description: 'fuel consumption for renewable sources including biomass (also
comprising industrial and municipal waste of biologic origin), biofuels, biogas,
hydrogen from renewable sources ( 34 ), etc.; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.ii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
ref_id: E1-5.37.c.ii
description: 'consumption of purchased or acquired electricity, heat, steam,
and cooling from renewable sources; and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.iii
assessable: true
depth: 8
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
ref_id: E1-5.37.c.iii
description: 'consumption of self-generated non-fuel renewable energy. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
ref_id: E1-5.38
description: 'The undertaking with operations in high climate impact sectors
( 35 ) shall further disaggregate their total energy consumption from fossil
sources by: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
ref_id: E1-5.38.a
description: 'fuel consumption from coal and coal products; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
ref_id: E1-5.38.b
description: 'fuel consumption from crude oil and petroleum products; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
ref_id: E1-5.38.c
description: 'fuel consumption from natural gas; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
ref_id: E1-5.38.d
description: 'fuel consumption from other fossil sources; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.e
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
ref_id: E1-5.38.e
description: 'consumption of purchased or acquired electricity, heat, steam,
or cooling from fossil sources; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.39
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
ref_id: E1-5.39
description: 'In addition, where applicable, the undertaking shall disaggregate
and disclose separately its non-renewable energy production and renewable
energy production in MWh. ( 36 ) '
- urn: urn:intuitem:risk:req_node:esrs_p2:node105
assessable: false
depth: 4
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
name: 'Energy intensity based on net revenue '
- urn: urn:intuitem:risk:req_node:esrs_p2:node106
assessable: true
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
description: 'The undertaking shall provide information on the energy intensity
(total energy consumption per net revenue) associated with activities in high
climate impact sectors. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node107
assessable: true
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
description: 'The disclosure on energy intensity required by paragraph 40 shall
only be derived from the total energy consumption and net revenue from activities
in high climate impact sectors. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node108
assessable: true
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
description: 'The undertaking shall specify the high climate impact sectors
that are used to determine the energy intensity required by paragraph 40. '
- urn: urn:intuitem:risk:req_node:esrs_p2:node109
assessable: true
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
description: 'The undertaking shall disclose the reconciliation to the relevant
line item or notes in the financial statements of the net revenue amount from
activities in high climate impact sectors (the denominator in the calculation
of the energy intensity required by paragraph 40). '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
assessable: false
depth: 5
parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
ref_id: E1-6
name: Disclosure Requirement E1-6
description: 'Gross Scopes 1, 2, 3 and Total GHG emissions '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
ref_id: E1-6.44
description: 'The undertaking shall disclose in metric tonnes of CO2eq its (
38 ): '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
ref_id: E1-6.44.a
description: 'gross Scope 1 GHG emissions; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
ref_id: E1-6.44.b
description: 'gross Scope 2 GHG emissions; '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
ref_id: E1-6.44.c
description: 'gross Scope 3 GHG emissions; and '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
ref_id: E1-6.44.d
description: 'total GHG emissions. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
ref_id: E1-6.45
description: 'The objective of the Disclosure Requirement in paragraph 44 in
respect of: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
ref_id: E1-6.45.a
description: 'gross Scope 1 GHG emissions as required by paragraph 44 (a) is
to provide an understanding of the direct impacts of the undertaking on climate
change and the proportion of its total GHG emissions that are regulated under
emission trading schemes. '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.b
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
ref_id: E1-6.45.b
description: "gross Scope 2 GHG emissions as required by paragraph 44 (b) is\
\ to provide an understanding of the indirect impacts on climate change caused\
\ by the undertaking\u2019s consumed energy whether externally purchased or\
\ acquired. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.c
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
ref_id: E1-6.45.c
description: "gross Scope 3 GHG emissions as required by paragraph 44 (c) is\
\ to provide an understanding of the GHG emissions that occur in the undertaking\u2019\
s upstream and downstream value chain beyond its Scope 1 and 2 GHG emissions.\
\ For many undertakings, Scope 3 GHG emissions may be the main component of\
\ their GHG inventory and are an important driver of the undertaking\u2019\
s transition risks. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.d
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
ref_id: E1-6.45.d
description: "total GHG emissions as required by paragraph 44 (d) is to provide\
\ an overall understanding of the undertaking\u2019s GHG emissions and whether\
\ they occur from its own operations or the usptream and donwstream value\
\ chain. This disclosure is a prerequisite for measuring progress towards\
\ reducing GHG emissions in accordance with the undertaking\u2019s climate-related\
\ targets and EU policy goals. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.46
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
ref_id: E1-6.46
description: "When disclosing the information on GHG emissions required under\
\ paragraph 44, the undertaking shall refer to ESRS 1 paragraphs from 62 to\
\ 67. In principle, the data on GHG emissions of its associates or joint ventures\
\ that are part of the undertaking\u2019s upstream and downstream value chain\
\ (ESRS 1 Paragraph 67) are not limited to the share of equity held. For its\
\ associates, joint ventures, unconsolidated subsidiaries (investment entities)\
\ and contractual arrangements that are joint arrangements not structured\
\ through an entity (i.e., jointly controlled operations and assets), the\
\ undertaking shall include the GHG emissions in accordance with the extent\
\ of the undertaking\u2019s operational control over them. "
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.47
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
ref_id: E1-6.47
description: 'In case of significant changes in the definition of what constitutes
the reporting undertaking and its upstream and downstream value chain, the
undertaking shall disclose these changes and explain their effect on the year-to-year
comparability of its reported GHG emissions (i.e., the effect on the comparability
of current versus previous reporting period GHG emissions). '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48
assessable: true
depth: 6
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
ref_id: E1-6.48
description: 'The disclosure on gross Scope 1 GHG emissions required by paragraph
44 (a) shall include: '
- urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48.a
assessable: true
depth: 7
parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48
ref_id: E1-6.48.a