Appendix C Disclosure and Application Requirements in Topical ESRS that are applicable in conjunction with ESRS 2 General disclosures

This appendix is an integral part of ESRS 2 and has the same authority as the other parts of the standard. The following table outlines the requirements in topical ESRS that need to be taken into account when reporting against the Disclosure Requirements in ESRS 2.

ESRS 2 Disclosure Requirement	Related ESRS paragraph
GOV–1 The role of the administrative, management and supervisory bodies	ESRS G1 Business conduct (paragraph 5)
GOV–3 Integration of sustainability-related performance in incentive schemes	ESRS E1 Climate change (paragraph 13)
SBM–2 Interests and views of stakeholders	ESRS S1 Own workforce (paragraph 12) ESRS S2 Workers in the value chain (paragraph 9) ESRS S3 Affected communities (paragraph 7) ESRS S4 Consumers and end-users (paragraph 8)
SBM–3 Material impacts, risks and opportunities and their interaction with strategy and business model	ESRS E1 Climate Change (paragraphs 18 to 19) ESRS E4 Biodiversity and ecosystems (paragraph 16) E

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