[IRO-2] Disclosure requirements in ESRS covered by the undertaking’s sustainability statement
The PGE CG carried out a double materiality assessment in accordance with the requirements of the ESRS, as outlined in section IRO-1. Based on the identified material topics, the corresponding disclosure requirements were determined.
Information on where the ESRS is disclosed in the Report
| Indicator No | Indicator Name | Section in the Statement |
|---|---|---|
| ESRS 2 | GENERAL DISCLOSURES | |
| ESRS 2 [BP-1] | General basis for preparation of the sustainability statement | 9.1.1 |
| ESRS 2 [BP-2] | Disclosures in relation to specific circumstances | 9.1.2 |
| ESRS 2 [GOV-1] | The role of the administrative, management and supervisory bodies | 9.1.3 |
| ESRS 2 [GOV-2] | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | 9.1.4 |
| ESRS 2 [GOV-3] | Integration of sustainability-related performance in incentive schemes | 9.1.5 |
| ESRS 2 [GOV-4] | Statement on due diligence | 9.1.6 |
| ESRS 2 [GOV-5] | Risk management and internal controls over sustainability reporting | 9.1.7 |
| ESRS 2 [SBM-1] | Strategy, business model and value chain | 9.1.8 |
| ESRS 2 [SBM-2] | Interests and views of stakeholders | 9.1.9 |
| ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.1.10 |
| ESRS 2 [IRO-1] | Description of the process to identify and assess material impacts, risks and opportunities | 9.1.11 |
| ESRS 2 [IRO-2] | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | 9.1.12 |
| ESRS E1 | CLIMATE CHANGE | 9.2.2 |
| ESRS 2 GOV-3 | Integration of sustainability-related performance in incentive schemes | 9.2.2.1 |
| [E1-1] | Transition plan for climate change mitigation | 9.2.2.2 |
| [ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.2.2.3. |
| [ESRS 2 IRO-1] | Description of the processes to identify and assess material climate-related impacts, risks and opportunities | 9.2.2.4 |
| [E1-2] | Policies related to climate change mitigation and adaptation | 9.2.2.5. |
| [E1-3] | Actions and resources in relation to climate change policies | 9.2.2.6. |
| [E1-4] | Targets related to climate change mitigation and adaptation | 9.2.2.7. |
| [E1-5] | Energy consumption and mix | 9.2.2.8. |
| [E1-6] | Gross Scopes 1, 2, 3 and Total GHG emissions | |
| [E1-7] | GHG removals and GHG mitigation projects financed through carbon credits | 9.2.2.10 |
| [E1-8] | Internal carbon pricing | 9.2.2.11 |
| [E1-9] | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | 9.2.2.12 |
| ESRS E2 | POLLUTION | 9.2.3 |
| [ESRS 2 IRO-1] | Description of the processes to identify and assess material pollution-related impacts, risks and opportunities | 9.2.3.1 |
| [E2-1] | Policies related to pollution | 9.2.3.2 |
| [E2-2] | Actions and resources related to pollution | 9.2.3.3 |
| [E2-3] | Targets related to pollution | 9.2.3.4 |
| [E2-4] | Pollution of air, water and soil | 9.2.3.5 |
| [E2-6] | Anticipated financial effects from material pollution-related risks and opportunities | 9.2.3.6 |
| ESRS E3 | WATER AND MARINE RESOURCES | 9.2.4 |
| [ESRS 2 IRO-1] | Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities | 9.2.4.1 |
| [E3-1] | Policies related to water and marine resources | 9.2.4.2 |
| [E3-2] | Actions and resources related to water and marine resources | 9.2.4.3 |
| [E3-3] | Targets related to water and marine resources | 9.2.4.4 |
| [E3-4] | Water consumption | 9.2.4.5 |
| [E3-5] | Anticipated financial effects from water and marine resources-related impacts, risks and opportunities | 9.2.4.6 |
| ESRS E4 | BIODIVERSITY AND ECOSYSTEMS | 9.2.5 |
| [E4-1] | Transition plan and consideration of biodiversity and ecosystems in strategy and business model | 9.2.5.1 |
| [ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.2.5.2 |
| [ESRS 2 IRO-1] | Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities | 9.2.5.3 |
| [E4-2] | Policies related to biodiversity and ecosystems | 9.2.5.4 |
| [E4-3] | Actions and resources related to biodiversity and ecosystems | 9.2.5.5 |
| [E4-4] | Targets related to biodiversity and ecosystems | 9.2.5.6 |
| [E4-5] | Impact metrics related to biodiversity and ecosystems change | 9.2.5.7 |
| [E4-6] | Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities | 9.2.5.8 |
| ESRS E5 | RESOURCE USE AND CIRCULAR ECONOMY | 9.2.6 |
| [ESRS 2 IRO-1] | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | 9.2.6.1 |
| [E5-1] | Policies related to resource use and circular economy | 9.2.6.2 |
| [E5-2] | Actions and resources related to resource use and circular economy | 9.2.6.3 |
| [E5-3] | Targets related to resource use and circular economy | 9.2.6.4 |
| [E5-4] | Resource inflows | 9.2.6.5 |
| [E5-5] | Resource outflows | 9.2.6.6 |
| [E5-6] | Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities | 9.2.6.7 |
| ESRS S | SOCIAL INFORMATION | 9.3 |
| ESRS S1 | OWN WORKFORCE | 9.3.1 |
| [ESRS 2 SBM-2] | Interests and views of stakeholders | 9.3.1.1 |
| [ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.3.1.2 |
| [S1-1] | Policies related to own workforce | 9.3.1.3 |
| [S1-2] | Processes for engaging with own workforce and workers’ representatives about impacts | 9.3.1.4 |
| [S1-3] | Processes to remediate negative impacts and channels for own workforce to raise concerns | 9.3.1.5 |
| [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 | 9.3.1.6 |
| [S1-5] | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 9.3.1.7 |
| [S1-6] | Characteristics of the undertaking’s employees | 9.3.1.8 |
| [S1-7] | Characteristics of non-employees in the undertaking’s own workforce | 9.3.1.9 |
| [S1-8] | Collective bargaining coverage and social dialogue | 9.3.1.10 |
| [S1-9] | Diversity metrics | 9.3.1.11 |
| [S1-10] | Adequate wages | 9.3.1.12 |
| [S1-11] | Social protection | 9.3.1.13 |
| [S1-13] | Training and skills development metrics | 9.3.1.14 |
| [S1-14] | Health and safety metrics | 9.3.1.15 |
| [S1-15] | Work-life balance metrics | 9.3.1.16 |
| [S1-16] | Compensation metrics (pay gap and total remuneration) | 9.3.1.17 |
| [S1-17] | Incidents, complaints and severe human rights impacts | 9.3.1.18 |
| ESRS S2 | WORKERS IN THE VALUE CHAIN | 9.3.2 |
| [ESRS 2 SBM-2] | Interests and views of stakeholders | 9.3.2.1 |
| [ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.3.2.2 |
| [S2-1] | Policies related to value chain workers | 9.3.2.3 |
| [S2-2] | Processes for engaging with value chain workers about impacts | 9.3.2.4 |
| [S2-3] | Processes to remediate negative impacts and channels for value chain workers to raise concerns | 9.3.2.5 |
| [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 action | 9.3.2.6 |
| [S2-5] | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 9.3.2.7 |
| ESRS S3 | AFFECTED COMMUNITIES | 9.3.3 |
| [ESRS 2 SBM-2] | Interests and views of stakeholders | 9.3.3.1 |
| [ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.3.3.2 |
| [S3-1] | Policies related to affected communities | 9.3.3.3 |
| [S3-2] | Processes for engaging with affected communities about impacts | 9.3.3.4 |
| [S3-3] | Processes to remediate negative impacts and channels for affected communities to raise concerns | 9.3.3.5 |
| [S3-4] | Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions | 9.3.3.6 |
| [S3-5] | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 9.3.3.7 |
| ESRS S4 | CONSUMERS AND END-USERS | 9.3.4 |
| [ESRS 2 SBM-2] | Interests and views of stakeholders | 9.3.4.1 |
| [ESRS 2 SBM-3] | Material impacts, risks and opportunities and their interaction with strategy and business model | 9.3.4.2 |
| [S4-1] | Policies related to consumers and end-users | 9.3.4.3 |
| [S4-2] | Processes for engaging with consumers and end-users about impacts | 9.3.4.4 |
| [S4-3] | Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | 9.3.4.5 |
| [S4-4] | Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions | 9.3.4.6 |
| [S4-5] | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | 9.3.4.7 |
| ESRS G | GOVERNANCE INFORMATION | 9.4 |
| [ESRS G1] | BUSINESS CONDUCT | 9.4.1 |
| [ESRS 2 GOV-1] | The role of the administrative, supervisory and management bodies | 9.4.1.1 |
| [ESRS 2 IRO-1] | Description of the processes to identify and assess material impacts, risks and opportunities | 9.4.1.2 |
| [G1-1] | Business conduct policies and corporate culture | 9.4.1.3 |
| [G1-2] | Management of relationships with suppliers | 9.4.1.4 |
| [G1-3] | Prevention and detection of corruption and bribery | 9.4.1.5 |
| [G1-4] | Confirmed incidents of corruption or bribery | 9.4.1.6 |
| [G1-5] | Political influence and lobbying activities | 9.4.1.7 |
| [G1-6] | Payment practices | 9.4.1.8 |
Disclosure requirement and associated data point in accordance with Appendix B to ESRS 2.
| Disclosure requirement and associated data point | Reference to other EU regulations1 | Page number of the Statement / Not applicable / Transition period |
|---|---|---|
| ESRS 2 GOV-1 Board’s gender diversity paragraph 21 (d) | SFDR; BRR | 9.1.3 |
| [ESRS 2 GOV-1] Percentage of board members who are independent paragraph 21 (e) | BRR | 9.1.3 |
| ESRS 2 GOV-4 Statement on due diligence paragraph 30 | SFDR | 9.1.6 |
| ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i | SFDR; 3P; BRR | 9.1.8 |
| ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii | SFDR; BRR | n/a |
| ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii | SFDR; BRR | n/a |
| ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv | BRR | n/a |
| ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14 | EUCL | Transition period / 9.2.2.2 |
| ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g) | 3P; BRR | 9.2.2.2 |
| ESRS E1-4 GHG emission reduction targets paragraph 34 | SFDR; 3P; BRR | 9.2.2.7 |
| ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38 | SFDR | 9.2.2.8 |
| ESRS E1-5 Energy consumption and mix paragraph 37 | SFDR | 9.2.2.8 |
| ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43 | SFDR | 9.2.2.8 |
| ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44 | SFDR; 3P; BRR | 9.2.2.9 |
| ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55 | SFDR; 3P; BRR | 9.2.2.9 |
| ESRS E1-7 GHG removals and carbon credits paragraph 56 | EUCL | 9.2.2.10 |
| ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66 | BRR | Transition period |
| ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) | 3P | Transition period |
| ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c) | 3P | Transition period |
| ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c) | 3P | Transition period |
| ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities paragraph 69 | BRR | Transition period |
| ESRS E2-4 Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil, paragraph 28 | SFDR | 9.2.3.5 |
| ESRS E3-1 Water and marine resources paragraph 9 | SFDR | 9.2.4.2 |
| ESRS E3-1 Dedicated policy paragraph 13 | SFDR | 9.2.4.2 |
| ESRS E3-1 Sustainable oceans and seas paragraph 14 | SFDR | 9.2.4.2 |
| ESRS E3-4 Total water recycled and reused paragraph 28 (c) | SFDR | 9.2.4.5 |
| ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29 | SFDR | 9.2.4.5 |
| ESRS 2 SBM 3-E4 paragraph 16 (a) | SFDR | 9.2.5.2 |
| ESRS 2 SBM 3-E4 paragraph 16 (b) | SFDR | 9.2.5.2 |
| ESRS 2 SBM 3-E4 paragraph 16 (c) | SFDR | 9.2.5.2 |
| ESRS E4-2 Sustainable land / agriculture practices or policies paragraph 24 (b) | SFDR | 9.2.5.4 |
| ESRS E4-2 Sustainable oceans / seas practices or policies paragraph 24 (c) | SFDR | 9.2.5.4 |
| ESRS E4-2 Policies to address deforestation paragraph 24 (d) | SFDR | 9.2.5.4 |
| ESRS E5-5 Non-recycled waste paragraph 37 (d) | SFDR | 9.2.6.6 |
| ESRS E5-5 Hazardous waste and radioactive waste paragraph 39 | SFDR | 9.2.6.6 |
| ESRS 2 SBM-3-S1 Risk of incidents of forced labour paragraph 14 (f) | SFDR | 9.3.1.2 |
| ESRS 2 SBM-3-S1 Risk of incidents of child labour paragraph 14 (g) | SFDR | 9.3.1.2 |
| ESRS S1-1 Human rights policy commitments paragraph 20 | SFDR | 9.3.1.3 |
| ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 | BRR | 9.3.1.3 |
| ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22 | SFDR | 9.3.1.3 |
| ESRS S1-1 Workplace accident prevention policy or management system paragraph 23 | SFDR | 9.3.1.3 |
| ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32 (c) | SFDR | 9.3.1.5 |
| ESRS S1-14 Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c) | SFDR; BRR | 9.3.1.15 |
| ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e) | SFDR | Transition period |
| ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a) | SFDR; BRR | 9.3.1.17 |
| ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b) | SFDR | 9.3.1.17 |
| EESRS S1-17 Incidents of discrimination paragraph 103 (a) | SFDR | 9.3.1.18 |
| ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD Guidelines paragraph 104 (a) | SFDR; BRR | 9.3.1.18 |
| ESRS 2 SBM-3-S2 Significant risk of child labour or forced labour in the value chain paragraph 11(b) | SFDR | 9.3.2.2 |
| ESRS S2-1 Human rights policy commitments paragraph 17 | SFDR | 9.3.2.3 |
| ESRS S2-1 Policies related to value chain workers paragraph 18 | SFDR | 9.3.2.3 |
| ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 | SFDR; BRR | 9.3.2.3 |
| ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 | BRR | 9.3.2.3 |
| ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36 | SFDR | 9.3.2.6 |
| ESRS S3-1 Human rights policy commitments paragraph 16 | SFDR | 9.3.3.3 |
| ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines paragraph 17 | SFDR; BRR | 9.3.3.3 |
| ESRS S3-4 Human rights issues and incidents paragraph 36 | SFDR | 9.3.3.6 |
| ESRS S4-1 Policies related to consumers and end-users paragraph 16 | SFDR | 9.3.4.3 |
| ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17 | SFDR; BRR | 9.3.4.3 |
| ESRS S4-4 Human rights issues and incidents paragraph 35 | SFDR | 9.3.4.6 |
| ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b) | SFDR | 9.4.1.3 |
| ESRS G1-1 Protection of whistle- blowers paragraph 10 (d) | SFDR | 9.4.1.3 |
| ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a) | SFDR; BRR | 9.4.1.6 |
| ESRS G1-4 Standards of anti- corruption and anti- bribery paragraph 24 (b) | SFDR | 9.4.1.6 |
1 SFDR - refers to the Sustainable Finance Disclosure Regulation; 3P – refers to EBA Pillar 3 disclosure requirements; BRR – refers to Climate Benchmark Standards Regulation); EUCL – refers to EU Climate Law)