This appendix is an integral part of ESRS 1 and has the same authority as the other parts of the Standard with respect to reporting in four parts as outlined in paragraph 115.
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Part of the management report |
ESRS codification |
Title |
|---|---|---|
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1. General information |
General disclosures, including information provided under the Application Requirements of topical ESRS listed in ESRS 2 Appendix C. |
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2. Environmental information |
Not applicable |
Disclosures pursuant to Article 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) |
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Climate change |
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Pollution |
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Water and marine resources |
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Biodiversity and ecosystems |
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|
Resource use and circular economy |
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3. Social information |
Own workforce |
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Workers in the value chain |
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Affected communities |
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Consumers and end-users |
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4. Governance information |
Business conduct |