The following table lists the disclosure requirements complied with when preparing the non-financial statement on the basis of our materiality analysis:
ESRS 2 General disclosures
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
BP-1 |
Basis for preparation |
General basis for preparation of sustainability statements |
||||
|
BP-2 |
Basis for preparation |
Disclosures in relation to specific circumstances |
||||
|
GOV-1 |
Governance |
The role of the administrative, management and supervisory bodies |
||||
|
GOV-2 |
Governance |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
||||
|
GOV-3 |
Governance |
Integration of sustainability-related performance in incentive schemes |
||||
|
GOV-4 |
Governance |
Statement on due diligence |
||||
|
GOV-5 |
Governance |
Risk management and internal controls over sustainability reporting |
||||
|
SBM-1 |
Strategy |
Strategy, business model and value chain |
||||
|
SBM-2 |
Strategy |
Interests and views of stakeholders |
||||
|
SBM-3 |
Strategy |
Material impacts, risks and opportunities and their interaction with strategy and business model |
E2 SBM-3 (Substances of concern and substances of very high concern) S4 SBM-3 (Health and safety of our patients) S4 SBM-3 (Access to our products and services and access to (quality) information) |
|||
|
IRO-1 |
Impact, risk and opportunity management |
Description of the process to identify and assess material impacts, risks and opportunities |
||||
|
IRO-2 |
Impact, risk and opportunity management |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
||||
|
MDR-P |
Impact, risk and opportunity management |
Policies adopted to manage material sustainability matters |
E2-1 (Substances of concern and substances of very high concern) S4-1 (Health and safety of our patients) S4-1 (Access to our products and services and access to (quality) information) |
|||
|
MDR-A |
Impact, risk and opportunity management |
Actions and resources in relation to material sustainability matters |
E2-2 (Substances of concern and substances of very high concern) S4-4 (Health and safety of our patients) S4-4 (Access to our products and services and access to (quality) information) |
|||
|
MDR-M |
Metrics and targets |
Metrics in relation to material sustainability matters |
E2-5 (Substances of concern and substances of very high concern) |
|||
|
MDR-T |
Metrics and targets |
Tracking effectiveness of policies and actions through targets |
E2-3 (Substances of concern and substances of very high concern) S4-5 (Health and safety of our patients) S4-5 (Access to our products and services and access to (quality) information) |
ESRS E1 Climate Change
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
GOV-3 |
Governance |
Integration of sustainability-related performance in incentive schemes |
||||
|
E1-1 |
Strategy |
Transition plan for climate change mitigation |
||||
|
SBM-3 |
Strategy |
Material impacts, risks and opportunities and their interaction with strategy and business model |
||||
|
IRO-1 |
Impact, risk and opportunity management |
Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
||||
|
E1-2 |
Impact, risk and opportunity management |
Policies related to climate change mitigation and adaptation |
||||
|
E1-3 |
Impact, risk and opportunity management |
Actions and resources in relation to climate change policies |
||||
|
E1-4 |
Metrics and targets |
Targets related to climate change mitigation and adaptation |
||||
|
E1-5 |
Metrics and targets |
Energy consumption and mix |
||||
|
E1-6 |
Metrics and targets |
Gross Scopes 1, 2, 3 and Total GHG emissions |
||||
|
E1-7 |
Metrics and targets |
GHG removals and GHG mitigation projects financed through carbon credits |
||||
|
E1-8 |
Metrics and targets |
Internal carbon pricing |
||||
|
E1-9 |
Metrics and targets |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
Phase-In |
ESRS E2 Pollution
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
IRO-1 |
Impact, risk and opportunity management |
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
||||
|
E2-1 |
Impact, risk and opportunity management |
Policies related to pollution |
E2-1 (Substances of concern and substances of very high concern) |
|||
|
E2-2 |
Impact, risk and opportunity management |
Actions and resources related to pollution |
E2-2 (Substances of concern and substances of very high concern) |
|||
|
E2-3 |
Metrics and targets |
Targets related to pollution |
E2-3 (Substances of concern and substances of very high concern) |
|||
|
E2-4 |
Metrics and targets |
Pollution of air, water and soil |
||||
|
E2-5 |
Metrics and targets |
Substances of concern and substances of very high concern |
E2-5 (Substances of concern and substances of very high concern) |
|||
|
E2-6 |
Metrics and targets |
Anticipated financial effects from pollution-related risks and opportunities |
Phase-In |
ESRS E3 Water and marine resources
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
IRO-1 |
Impact, risk and opportunity management |
Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities |
||||
|
E3-1 |
Impact, risk and opportunity management |
Policies related to water and marine resources |
||||
|
E3-2 |
Impact, risk and opportunity management |
Actions and resources related to water and marine resources |
||||
|
E3-3 |
Metrics and targets |
Targets related to water and marine resources |
||||
|
E3-5 |
Metrics and targets |
Anticipated financial effects from water and marine resources-related impacts, risks and opportunities |
Phase-In |
ESRS E4 Biodiversity and ecosystems
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
E4-1 |
Strategy |
Transition plan and consideration of biodiversity and ecosystems in strategy and business model |
||||
|
SBM-3 |
Strategy |
Material impacts, risks and opportunities and their interaction with strategy and business model |
||||
|
IRO-1 |
Impact, risk and opportunity management |
Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities |
||||
|
E4-2 |
Impact, risk and opportunity management |
Policies related to biodiversity and ecosystems |
||||
|
E4-3 |
Impact, risk and opportunity management |
Actions and resources related to biodiversity and ecosystems |
||||
|
E4-4 |
Metrics and targets |
Targets related to biodiversity and ecosystems |
||||
|
E4-5 |
Metrics and targets |
Impact metrics related to biodiversity and ecosystems change |
||||
|
E4-6 |
Metrics and targets |
Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities |
Phase-In |
ESRS E5 Resource use and circular economy
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
IRO-1 |
Impact, risk and opportunity management |
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities |
||||
|
E5-1 |
Impact, risk and opportunity management |
Policies related to resource use and circular economy |
||||
|
E5-2 |
Impact, risk and opportunity management |
Actions and resources related to resource use and circular economy |
||||
|
E5-3 |
Metrics and targets |
Targets related to resource use and circular economy |
||||
|
E5-4 |
Metrics and targets |
Resource inflows |
||||
|
E5-5 |
Metrics and targets |
Resource outflows |
||||
|
E5-6 |
Metrics and targets |
Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities |
Phase-In |
ESRS S1 Own workforce
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
SBM-2 |
Strategy |
Interests and views of stakeholders |
||||
|
SBM-3 |
Strategy |
Material impacts, risks and opportunities and their interaction with strategy and business model |
||||
|
S1-1 |
Impact, risk and opportunity management |
Policies related to own workforce |
||||
|
S1-2 |
Impact, risk and opportunity management |
Processes for engaging with own workers and workers’ representatives about impacts |
||||
|
S1-3 |
Impact, risk and opportunity management |
Processes to remediate negative impacts and channels for own workers to raise concerns |
||||
|
S1-4 |
Impact, risk and opportunity management |
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 |
||||
|
S1-5 |
Metrics and targets |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
||||
|
S1-6 |
Metrics and targets |
Characteristics of the undertaking’s employees |
||||
|
S1-7 |
Metrics and targets |
Characteristics of non-employees in the undertaking’s own workforce |
Phase-In |
|||
|
S1-8 |
Metrics and targets |
Collective bargaining coverage and social dialogue |
||||
|
S1-9 |
Metrics and targets |
Diversity metrics |
||||
|
S1-10 |
Metrics and targets |
Adequate wages |
||||
|
S1-11 |
Metrics and targets |
Social protection |
Phase-In |
|||
|
S1-12 |
Metrics and targets |
Persons with disabilities |
||||
|
S1-13 |
Metrics and targets |
Training and skills development metrics |
||||
|
S1-14 |
Metrics and targets |
Health and safety metrics |
||||
|
S1-15 |
Metrics and targets |
Work-life balance metrics |
Phase-In |
|||
|
S1-16 |
Metrics and targets |
Remuneration metrics (pay gap and total remuneration) |
||||
|
S1-17 |
Metrics and targets |
Incidents, complaints and severe human rights impacts |
ESRS S2 Workers in the value chain
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
SBM-2 |
Strategy |
Interests and views of stakeholders |
||||
|
SBM-3 |
Strategy |
Material impacts, risks and opportunities and their interaction with strategy and business model |
||||
|
S2-1 |
Impact, risk and opportunity management |
Policies related to value chain workers |
||||
|
S2-2 |
Impact, risk and opportunity management |
Processes for engaging with value chain workers about impacts |
||||
|
S2-3 |
Impact, risk and opportunity management |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
||||
|
S2-4 |
Impact, risk and opportunity management |
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 |
||||
|
S2-5 |
Metrics and targets |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
ESRS S4 Consumers and end-users
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
SBM-2 |
Strategy |
Interests and views of stakeholders |
||||
|
SBM-3 |
Strategy |
Material impacts, risks and opportunities and their interaction with strategy and business model |
S4 SBM-3 (Health and safety of our patients) S4 SBM-3 (Access to our products and services and access to (quality) information) |
|||
|
S4-1 |
Impact, risk and opportunity management |
Policies related to consumers and end-users |
S4-1 (Health and safety of our patients) S4-1 (Access to our products and services and access to (quality) information) |
|||
|
S4-2 |
Impact, risk and opportunity management |
Processes for engaging with consumers and end-users about impacts |
S4-2 (Health and safety of our patients) S4-2 (Access to our products and services and access to (quality) information) |
|||
|
S4-3 |
Impact, risk and opportunity management |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
||||
|
S4-4 |
Impact, risk and opportunity management |
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 |
S4-4 (Health and safety of our patients) S4-4 (Access to our products and services and access to (quality) information) |
|||
|
S4-5 |
Metrics and targets |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
S4-4 (Health and safety of our patients) S4-4 (Access to our products and services and access to (quality) information) |
ESRS G1 Business Conduct
| No. | Scope of reporting | Designation of DRs | Reference | |||
|
GOV-1 |
Governance |
The role of the administrative, supervisory and management bodies |
||||
|
IRO-1 |
Impact, risk and opportunity management |
Description of the processes to identify and assess material impacts, risks and opportunities |
||||
|
G1-1 |
Impact, risk and opportunity management |
Business conduct policies and corporate culture |
The table below contains all data points that derive from other EU legislation as listed in ESRS 2 appendix B. It indicates where the data points can be found in our report and which of these data points are assessed as “not material”.
Disclosure Requirement |
|
Data point |
|
Topic of Disclosure Requirement |
|
SFDR Reference |
|
Pillar 3 Reference |
|
Bench-mark Regula-tion reference |
|
EU Climate Law reference |
|
Materiality |
|
Reference |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
ESRS 2 GOV-1 |
|
21d |
|
Board’s gender diversity |
|
x |
|
|
|
x |
|
|
|
material |
|
|
ESRS 2 GOV-1 |
|
21e |
|
Percentage of board members who are independent |
|
|
|
|
|
x |
|
|
|
material |
|
|
ESRS 2 GOV-4 |
|
30 |
|
Statement on due diligence |
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-1 |
|
40d-i |
|
Involvement in activities related to fossil fuel activities |
|
x |
|
x |
|
x |
|
|
|
not material |
|
|
ESRS 2 SBM-1 |
|
40d-ii |
|
Involvement in activities related to chemical production |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
ESRS 2 SBM-1 |
|
|
Involvement in activities related to controversial weapons |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
|
ESRS 2 SBM-1 |
|
|
Involvement in activities related to cultivation and production of tobacco |
|
|
|
|
|
x |
|
|
|
not material |
|
|
|
E1-1 |
|
14 |
|
Transition plan to reach climate neutrality by 2050 |
|
|
|
|
|
|
|
x |
|
material |
|
|
E1-1 |
|
16g |
|
Undertakings excluded from Paris-aligned Benchmarks |
|
|
|
x |
|
x |
|
|
|
material |
|
|
E1-4 |
|
34 |
|
GHG emission reduction targets |
|
x |
|
x |
|
x |
|
|
|
material |
|
|
E1-5 |
|
38 |
|
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
|
x |
|
|
|
|
|
|
|
material |
|
|
E1-5 |
|
37 |
|
Energy consumption and mix |
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS E1-5 |
|
40-43 |
|
Energy intensity associated with activities in high climate impact sectors |
|
x |
|
|
|
|
|
|
|
material |
|
|
E1-6 |
|
44 |
|
Gross Scope 1, 2, 3 and Total GHG emissions |
|
x |
|
x |
|
x |
|
|
|
material |
|
|
E1-6 |
|
53-55 |
|
Gross GHG emissions intensity |
|
x |
|
x |
|
x |
|
|
|
material |
|
|
E1-7 |
|
56 |
|
GHG removals and carbon credits |
|
|
|
|
|
|
|
x |
|
material |
|
|
E1-9 |
|
66 |
|
Exposure of the benchmark portfolio to climate-related physical risks |
|
|
|
|
|
x |
|
|
|
not reported (phase-in option) |
|
|
E1-9 |
|
66a 66c |
|
Disaggregation of monetary amounts by acute and chronic physical risk/ Location of significant assets at material physical risk |
|
|
|
x |
|
|
|
|
|
not reported (phase-in option) |
|
|
E1-9 |
|
67c |
|
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
|
|
|
x |
|
|
|
|
|
not reported (phase-in option) |
|
|
E1-9 |
|
69 |
|
Degree of exposure of the portfolio to climate- related opportunities |
|
|
|
|
|
x |
|
|
|
not reported (phase-in option) |
|
|
E2-4 |
|
28 |
|
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 |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-1 |
|
9 |
|
Water and marine resources |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-1 |
|
13 |
|
Dedicated policy |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-1 |
|
14 |
|
Sustainable oceans and seas |
|
x |
|
|
|
|
|
|
|
material |
|
|
E3-4 |
|
28c |
|
Total water recycled and reused |
|
x |
|
|
|
|
|
|
|
not material |
|
|
E3-4 |
|
29 |
|
Total water consumption in m3 per net revenue on own operations |
|
x |
|
|
|
|
|
|
|
not material |
|
|
ESRS 2 SBM-3 E4 |
|
16a-i |
|
|
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-3 E4 |
|
16b |
|
|
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-3 E4 |
|
16c |
|
|
|
x |
|
|
|
|
|
|
|
material |
|
|
E4-2 |
|
24b |
|
Sustainable land / agriculture practices or policies |
|
x |
|
|
|
|
|
|
|
material |
|
|
E4-2 |
|
24c |
|
Sustainable oceans / seas practices or policies |
|
x |
|
|
|
|
|
|
|
material |
|
|
E4-2 |
|
24d |
|
Policies to address deforestation |
|
x |
|
|
|
|
|
|
|
material |
|
|
E5-5 |
|
37d |
|
Non-recycled waste |
|
x |
|
|
|
|
|
|
|
not material |
|
|
E5-5 |
|
39 |
|
Hazardous waste and radioactive waste |
|
x |
|
|
|
|
|
|
|
not material |
|
|
ESRS 2 SBM-3 – S1 |
|
14f |
|
Risk of incidents of forced labour |
|
x |
|
|
|
|
|
|
|
material |
|
|
ESRS 2 SBM-3 – S1 |
|
14g |
|
Risk of incidents of child labour |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-1 |
|
20 |
|
Human rights policy commitments |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-1 |
|
21 |
|
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
|
|
|
|
x |
|
|
|
material |
|
|
S1-1 |
|
22 |
|
Processes and measures for preventing trafficking in human beings |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-1 |
|
23 |
|
Workplace accident prevention policy or management system |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-3 |
|
32c |
|
Grievance/complaints handling mechanisms |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-14 |
|
88b 88c |
|
Number of fatalities and number and rate of work-related accidents |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S1-14 |
|
88e |
|
Number of days lost to injuries, accidents, fatalities or illness |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-16 |
|
97a |
|
Unadjusted gender pay gap |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S1-16 |
|
97b |
|
Excessive CEO pay ratio |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-17 |
|
103a |
|
Incidents of discrimination |
|
x |
|
|
|
|
|
|
|
material |
|
|
S1-17 |
|
104a |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
material |
|
|
ESRS 2 SBM3 – S2 |
|
11b |
|
Significant risk of child labour or forced labour in the value chain |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-1 |
|
17 |
|
Human rights policy commitments |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-1 |
|
18 |
|
Policies related to value chain workers |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-1 |
|
19 |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S2-1 |
|
19 |
|
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
x |
|
|
|
|
|
|
|
material |
|
|
S2-4 |
|
36 |
|
Human rights issues and incidents connected to its upstream and downstream value chain |
|
x |
|
|
|
|
|
|
|
material |
|
|
S3-1 |
|
16 |
|
Human rights policy commitments |
|
x |
|
|
|
|
|
|
|
not material |
|
|
S3-1 |
|
17 |
|
Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
S3-4 |
|
36 |
|
Human rights issues and incidents |
|
x |
|
|
|
|
|
|
|
not material |
|
|
S4-1 |
|
16 |
|
Policies related to consumers and end-users |
|
x |
|
|
|
|
|
|
|
material |
|
|
S4-1 |
|
17 |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
x |
|
|
|
x |
|
|
|
material |
|
|
S4-4 |
|
35 |
|
Human rights issues and incidents |
|
x |
|
|
|
|
|
|
|
material |
|
|
G1-1 |
|
10b |
|
United Nations Convention against Corruption |
|
x |
|
|
|
|
|
|
|
material |
|
|
G1-1 |
|
10d |
|
Protection of whistleblowers |
|
x |
|
|
|
|
|
|
|
material |
|
|
G1-4 |
|
24a |
|
Fines for violation of anti-corruption and anti-bribery laws |
|
x |
|
|
|
x |
|
|
|
not material |
|
|
G1-4 |
|
24b |
|
Standards of anti-corruption and anti-bribery |
|
x |
|
|
|
|
|
|
|
not material |
|
|
The requirements of standard S3 affected communities are strongly aligned toward human rights issues in local communities in which a company operates or which may be affected by a company's supply chain. In general, our business activities within our supply chains do not go so far that we influence human rights aspects of the local communities. We interpret the disclosure requirements of the standard in a broader sense and track our activities in the area of community engagement. In the materiality analysis, we identified and assessed impacts related to the mandatory disclosures as per S3; however, these were below the stated threshold. The standard is therefore not material for our reporting.