Compliance tables
Conformity of the Report to the Accounting Act
| Requirement of the Accounting Act | Chapter |
|---|---|
| Business model (Article 49b sec. 2 item 1) | |
| Non-financial key performance indicators (Article 49b sec. 2 item 2) | |
| Non-financial policies and their results (Article 49b sec. 2 item 3) | |
| Policies in the environmental area | |
| Policies in the labor area | |
| Policies in the social area | |
| Policies in the human rights area | |
| Policies in the anti-corruption area | |
| Due diligence procedures model (Article 49b sec. 2 item 4) | |
| Material non-financial risks and risk management (Article 49b sec. 2 item 5) |
Conformity of the Report to TCFD Recommendations
| TCFD Recommendations | Chapter |
|---|---|
| GOVERNANCE | |
| Describe the oversight exercised by the management board and the supervisory board over climate-related risks and opportunities | |
| Describe the role of the management board and the supervisory board in assessing and managing climate-related risks and opportunities | |
| STRATEGY | |
| Describe the climate-related risks and opportunities the organization has identified over the short, medium, and long term | |
| Describe the impact of climate-related risks and opportunities on the organization’s businesses, strategy, and financial planning |
|
| Describe the resilience of the organization’s strategy, taking into consideration different climate-related scenarios, including a 2°C or lower scenario | |
| RISK MANAGEMENT | |
| Describe the organization’s processes for identifying and assessing climate-related risks | |
| Describe the organization’s processes for managing climate-related risks | |
| Describe how processes for identifying, assessing, and managing climate-related risks are integrated into the organization’s overall risk management. | |
| METRICS AND TARGETS | |
| Disclose the metrics used by the organization to assess climate-related risks and opportunities in line with its strategy and risk management process | |
| Disclose Scope 1, Scope 2, and, if appropriate, Scope 3 greenhouse gas (GHG) emissions, and the related risks | |
| Describe the targets used by the organization to manage climate-related risks and opportunities and performance against targets. | |
ESG indicators used recommended by the WSE
| Area | Indicators | Chapter |
|---|---|---|
| ENVIRONMENT | Climate change | |
| E-P1 GHG emissiogrns | ||
| E-P2 Energy consumption | ||
| EP-3 Climate risks and opportunities | ||
| ES-1 Emissions intensity | ||
| ES-2 Emissions management | ||
| Natural resources | ||
| ES-3 Water consumption | ||
| ES-4 Water management | ||
| ES-5 Impact on biodiversity | ||
| Pollution and waste | ||
| ES-6 Waste management | ||
| SOCIETY | Diversity | |
| S-P1 Board diversity | ||
| S-P2 Gender pay gap | ||
| Working conditions | ||
| S-P3 Employment turnover | ||
| S-P4 Freedom of association and collective negotiation | ||
| S-S1 Employee health and safety | ||
| Human rights | ||
| S-P5 Human rights policy | ||
| S-P6 Human rights due dilligence | ||
| GOVERNANCE | Business ethics | |
| G-P1 Board Composition | ||
| G-P2 Business ethics standards | ||
| G-P3 Anti-corruption policy | ||
| G-P4 Whistle-blower mechanism | ||
| Data security and protection | ||
| G-S1 Data security policy |