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(s) 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

Environment
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
	E1-6 Gross GHG emissions intensity	53 - 55	Climate-related emissions

Social
Own workforce (S1)	S1-1 Human rights policy commitments	20	Own workforce, Organisation and approach
	S1-1 Workplace accident prevention policy or management system	23	Health and safety, 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, Accidents
	S1-14 Number of days lost to injuries, accidents, fatalities or illness	88 (e)	Health and safety, Safety, Objectives and results, Accidents Health and safety, Health, Objectives and results
	S1-17 Incidents of discrimination	103 (a)	Actions against violence and intimidation in the workplace, Objectives and performance, 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
Business conduct (G1)	G1-1 United Nations Convention against Corruption	10 (b)	Corruption and bribery
	G1-1 Protection of whistleblowers	10 (d)	Protection of whistleblowers
	G1-4 Fines for violation of anti-corruption and anti-bribery laws	24 (a)	Objectives and results

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.