CSRD reference table

The table below shows the ESRS 2 disclosure requirements that are relevant to Alliander’s material topics. Incorporation by reference is indicated by an asterisk (*).

#	Description	Reference(s)	Notes
ESRS 2: General disclosures
BP-1	General basis for preparation of sustainability statements	Basic principles for the sustainability statement	The option under BP-1 5(d) was not used.
BP-2	Disclosures in relation to specific circumstances		There are no specific circumstances
GOV-1*	Disclosure Requirement GOV-1 – The role of the administrative, management and supervisory bodies	Organisation of management and supervision *	‘Corporate governance’ section: Governance roles, Management Board and Executive Committee. ‘Personal details’ section: Management Board ‘Corporate governance’ section: Governance roles, Supervisory Board.
GOV-2	Disclosure Requirement GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	Information on sustainability topics
GOV-3	Integration of sustainability-related performance in incentive schemes	Sustainability-related performance in incentive schemes
GOV-4	Statement on due diligence	Statement on due diligence
GOV-5	Risk management and internal controls over sustainability reporting	Risk management and internal controls for sustainability reporting
SBM-1	Strategy, business model and value chain	Business model and value chain
SBM-2	Interests and views of stakeholders	Interests and views of stakeholders
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model(s)	Material impacts, risks and opportunities and their interaction with the strategy and the business model
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	Double materiality assessment
IRO-2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statement	Double materiality assessment
MDR-P	Policies adopted to manage material sustainability matters		All material topics are disclosed in compliance with the MDR.
MDR-A	Actions and resources in relation to material sustainability matters		All material topics are disclosed in compliance with the MDR.
MDR-M	Metrics in relation to material sustainability matters		All material topics are disclosed in compliance with the MDR.
MDR-T	Tracking effectiveness of policies and actions through targets		All material topics are disclosed in compliance with the MDR.
ESRS E1: Climate change
ESRS-2	Disclosure Requirement for ESRS 2 GOV-3 – Integration of sustainability-related performance in incentive schemes	Sustainability-related performance in incentive schemes
E1-1	Transition plan for climate change mitigation	Climate change, Policy and approach Climate change, About the transition plan
E1-2	Policies related to climate change mitigation and adaptation	Climate change, Policy and approach Climate change, About the transition planx000A_ Climate change mitigation, Policy and approach
E1-3	Actions and resources in relation to climate change policies	Climate change, Policy and approach Climate change, About the transition planx000A_ Climate change mitigation, Policy and approach
E1-4	Targets related to climate change mitigation and adaptation	Climate change mitigation, Objectives
E1-5	Energy consumption and mix	Energy consumption and mix
E1-6	Gross scope 1, 2, 3 and total GHG emissions	Climate-related emissions in 2024
E1-7	GHG removals and GHG mitigation projects financed through carbon credits	Decarbonisation levers and reduction pathway
E1-8	Internal carbon pricing	Internal carbon price
E1-9	Potential financial effects from material physical and transition risks and potential climate-related opportunities		Phase-in option applied as per ESRS 1 Appendix C.
ESRS E5: Circular economy
ESRS 2	Disclosure requirement ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities for resource use and circular economy	Double materiality assessment Materiality assessment for circularity
E5-1	Policies related to resource use and circular economy	Policy and approach
E5-2	Actions and resources related to resource use and circular economy	Policy and approach
E5-3	Targets related to resource use and circular economy	Objectives and results in 2024
E5-4	Resource inflows	Objectives and results in 2024
E5-5			Not material
E5-6			Phase-in option applied as per ESRS 1 Appendix C.
ESRS S1: Own workforce
ESRS 2	Disclosure requirement ESRS 2 SBM-2 – Interests and views of stakeholders Disclosure requirement ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model(s)	Interests and views of stakeholders Material impacts, risks and opportunities and their interaction with the strategy and the business model
S1-1	Policies related to own workforce	Own workforce, Policy and organisation Terms of employment, Policy and approach
S1-2	Processes for engaging with own workers and workers’ representatives about impacts	Interests and views of stakeholders
S1-3	Disclosure requirement S1-3 – Processes to remediate negative impacts and channels for own workers to raise concerns	Health and safety, Safety, Policy and approach Health and safety, Health, Policy and approach Equal treatment and equal opportunities for all, Policy and approach Channels to raise concerns
S1-4	Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions	Own workforce, Policy and organisation Terms of employment, Policy and approach Health and safety, Safety, Policy and approach Health and safety, Health, Policy and approach Equal treatment and equal opportunities for all, Inclusion and equality, Policy and approach Equal treatment and equal opportunities for all, Training and development, Policy and approach Equal treatment and equal opportunities for all, Actions against violence and intimidation in the workplace, Policy and approach
S1-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Terms of employment, Objectives and results in 2024 Health and safety, Safety, Objectives and results in 2024 Health and safety, Health, Objectives and results in 2024 Equal treatment and equal opportunities for all, Training and development, Objectives and results in 2024 Equal treatment and equal opportunities for all, Actions against violence and intimidation in the workplace, Objectives and results in 2024
S1-6	Characteristics of the undertaking’s employees	Own workforce
S1-7	Characteristics of non-employee workers in the undertaking’s own workforce	Own workforce
S1-8	Collective bargaining coverage and social dialogue	Terms of employment, Policy and approach
S1-9	Diversity metrics	Own workforce Equal treatment and equal opportunities for all, Objectives and results in 2024
S1-10	Adequate wages		Not material
S1-11	Social protection		Not material
S1-12	Persons with disabilities	Equal treatment and equal opportunities for all, Number of jobs for persons with poor employment prospects
S1-13	Training and skills development metrics		Phase-in option applied as per ESRS 1 Appendix C.
S1-14	Health and safety metrics	Health and safety, Safety, Objectives and results in 2024 Health and safety, Health, Objectives and results in 2024
S1-15	Work-life balance metrics	Terms of employment, Policy and approach
S1-16	Compensation metrics (pay gap and total compensation)	Equal treatment and equal opportunities for all, Equal pay
S1-17	Incidents, complaints and severe human rights impacts	Actions against violence and intimidation in the workplace, Objectives and results, Personal safety
ESRS S2: Workers in the value chain
ESRS 2	Interests and views of stakeholders Material impacts, risks and opportunities and their interaction with strategy and business model(s)	Interests and views of stakeholders Material impacts, risks and opportunities and their interaction with the strategy and the business model
S2-1	Policies related to value chain workers	Policy and approach
S2-2	Processes for engaging with value chain workers about impacts	Interests and views of stakeholders
S2-3	Processes to remediate negative impacts and channels for value chain workers to raise concerns	Policy and approach
S2-4	Taking action on material impacts on value chain workers, and approaches to mitigating material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions	Policy and approach
S2-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Objectives and results in 2024 x000A_ Outlook
ESRS S4: Consumers and end-users
ESRS 2	Disclosure requirement ESRS 2 SBM-2 – Material impacts, risks and opportunities and their interaction with strategy and business model(s)	Interests and views of stakeholders Material impacts, risks and opportunities and their interaction with the strategy and the business model
S4-1	Policies related to consumers and end-users	Privacy, Policy and approach Personal safety of consumers and/or end users, Policy and approach Access to products and services, Access to energy, Policy and approach Access to products and services, Cybersecurity, Policy and approach
S4-2	Processes for engaging with consumers and end-users about impacts	Consumers and end users Interests and views of stakeholders
S4-3	Processes to remediate negative impacts and channels for consumers and end-users to raise concerns	Privacy, Policy and approach Personal safety of consumers and/or end users, Policy and approach x000A_ Actions
S4-4	Taking action on material impacts on consumers and end-users and approaches to mitigating material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions	Privacy, Policy and approach Personal safety of consumers and/or end users, Policy and approach x000A_ Actions
S4-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	Privacy, Objectives and results in 2024 Personal safety of consumers and/or end users, Objectives and results in 2024 Access to products and services, Access to energy, Objectives and results in 2024 Access to products and services, Cybersecurity, Objectives and results in 2024
ESRS G1: Business conduct
ESRS 2	Disclosure requirement ESRS 2 GOV-1 – The role of the administrative, management and supervisory bodies Disclosure requirement ESRS 2 IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities	Policy and approach Material impacts, risks and opportunities and their interaction with the strategy and the business model
G1-1	Corporate culture and business conduct policies	Policy and approach
G1-2			Not material
G1-3	Prevention and detection of corruption or bribery	Policy and approach
G1-4	Confirmed incidents of corruption or bribery	Objectives and results in 2024
G1-5			Not material
G1-6			Not material