List of data points under other EU legislation

List of data points in cross-cutting and topic-based standards that derive from other EU legislation:

ESRS standard	Disclosure requirement and related data point	Data point	Reference to sustainability statement

General disclosures
General disclosures (ESRS 2)	GOV-1 Board's gender diversity	21 (d)	Governance and culture, Organisation of management and supervision, Gender and other forms of diversity
	GOV-2 Percentage of board members who are independent	21 (e)	Governance and culture, Organisation of management and supervision, Independent directors
	GOV-4 Statement on due diligence	30	Governance and culture, Statement on due diligence
	SBM-1 Involvement in activities related to fossil fuel activities	40 (d) i	EU taxonomy, Business activities that are eligible under the EU taxonomy

Environmental disclosures
Climate change (E1)	E1-1 Transition plan to reach climate neutrality by 2050	14	Climate change, Policy and approach Climate change, About the transition plan
	E1-4 GHG emission reduction targets	34	Climate change mitigation, Objectives
	E1-5 Total energy consumption from renewable sources	38	Energy consumption and mix
	E1-5 Energy consumption and mix	37	Energy consumption and mix
	E1-5 Energy intensity	40 - 43	Energy consumption and mix
	E1-6 Gross scope 1, 2, 3 and total GHG emissions	44	Climate-related emissions in 2024
	E1-6 Gross GHG emissions intensity	53 - 55	Climate-related emissions in 2024

Social disclosures
Own workforce (S1)	S1-1 Human rights policy commitments	20	Own workforce, Policy and organisation
	S1-1 Workplace accident prevention policy or management system	23	Health and safety, Policy and approach
	S1-3 Grievance/complaints handling mechanisms	32 (c)	Actions against violence and intimidation in the workplace, Policy and approach, Complaints procedures
	S1-14 Number of fatalities and number and rate of work-related accidents	88 (b) and (c)	Health and safety, Safety, Objectives and results in 2024, Accidents
	S1-14 Number of days lost to injuries, accidents, fatalities or illness	88 (e)	Health and safety, Safety, Objectives and results in 2024, Accidents Health and safety, Health, Objectives and results in 2024
	S1-17 Incidents of discrimination	103 (a)	Actions against violence and intimidation in the workplace, Objectives and Performance in 2024, Reports to confidential advisers
Workers in the value chain (S2)	S2-1 Human rights policy commitments	17	Policy and approach
Workers in the value chain (S2)	S2-1 Policies related to value chain workers	18	Policy and approach
Consumers and end-users (S4)	S4-1 Policies related to consumers and end-users	16	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

Governance disclosures
Business conduct (G1)	G1-1 United Nations Convention against Corruption	10 (b)	Corruption and bribery
	G1-1 Protection of whistleblowers	10 (d)	Policy and approach
	G1-4 Fines for violation of anti-corruption and anti-bribery laws		Objectives and results in 2024

Other data points that are reported in ESRS 2 Appendix B but not shown in the table above are considered to be immaterial or not relevant.