B. List of Datapoints in Cross-cutting and Topical Standards that Derive from Other EU Legislation

ESRS 2 GOV-1

21 d

Board’s gender diversity

Indicator number 13 of Table #1 of Annex 1

Commission Delegated Regulation (EU) 2020/1816, Annex II

The Role of the Administrative, Management, and Supervisory Bodies

ESRS 2 GOV-1

21 e

Percentage of board members who are independent

Delegated Regulation (EU) 2020/1816, Annex II

The Role of the Administrative, Management, and Supervisory Bodies

ESRS 2 GOV-4

30

Statement on due
diligence

Indicator number 10 Table #3 of Annex 1

Statement on Due Diligence

ESRS 2 SBM-1

40 d i.

Involvement in activities related to fossil fuel
activities

Indicators number 4 Table #1 of Annex 1

Article 449a Regulation (EU) No 575/2013;
Commission Implementing Regulation (EU) 2022/2453 Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk

Delegated Regulation (EU) 2020/1816, Annex II

Strategy, Business Model and Value Chain

ESRS 2 SBM-1

40 d ii.

Involvement in activities
related to chemical
production

Indicator number 9 Table #2 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II

Strategy, Business Model and Value Chain

ESRS 2 SBM-1

40 d iii.

Involvement in activities related to controversial
weapons

Indicator number 14 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II

Strategy, Business Model and Value Chain

ESRS 2 SBM-1

40 d iv.

Involvement in activities
related to cultivation
and production of
tobacco

Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II

Strategy, Business Model and Value Chain

ESRS E1–1

14

Transition plan to reach climate neutrality by 2050

Regulation (EU) 2021/1119, Article 2(1)

Transition Plan for Climate Change Mitigation

ESRS E1–1

16 g

Undertakings excluded
from Paris-aligned benchmarks

Article 449a
Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1818, Article12.1 (d) to (g), and Article 12.2

Transition Plan for Climate Change Mitigation

ESRS E1–4

34

GHG emission
reduction targets

Indicator number 4 Table #2 of Annex 1

Article 449a
Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – climate change transition risk: alignment metrics

Delegated Regulation (EU) 2020/1818, Article 6

Targets related to climate change

ESRS E1–5

38

Energy consumption from fossil
sources disaggregated
by sources (only high
climate impact sectors)

Indicator number 5 Table #1 and Indicator number 5 Table #2 of Annex 1

Energy consumption and production

ESRS E1–5

37

Energy
consumption and mix

Indicator number 5 Table #1 of Annex 1

Energy consumption and mix

ESRS E1–5

40 – 43

Energy intensity
associated with
activities in high climate
impact sectors

Indicator number 6 Table #1 of Annex 1

not reported

ESRS E1–6

44

Gross Scope 1, 2, 3
and Total GHG
emissions

Indicators number 1 and 2 Table #1 of Annex 1

Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1)

Gross Scope 1, 2, 3 and Total GHG emissions

ESRS E1–6

53 – 55

Gross GHG emissions
intensity

Indicators number 3 Table #1 of Annex 1

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – climate change transition risk: alignment metrics

Delegated Regulation (EU) 2020/1818, Article 8(1)

not reported

ESRS E1–7

56

GHG removals and
carbon credits

Regulation (EU) 2021/1119, Article 2(1)

not reported

ESRS E1–9

66

Exposure of the
benchmark portfolio to climate-related physical risks

Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II

Phase-in

ESRS E1–9

66 a & c

Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) & Location of significant
assets at material
physical risk paragraph 66 (c)

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – climate change physical risk: Exposures subject to physical risk.

Phase-in

ESRS E1–9

67 c.

Breakdown
of the carrying value of its real estate assets by energy-efficiency
classes

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34;Template 2:Banking book – climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral

Phase-in

ESRS E1–9

69

Degree of exposure of
the portfolio to climate-
related opportunities

Delegated Regulation (EU) 2020/1818, Annex II

Phase-in

ESRS 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

Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1

not material

ESRS E3–1

9

Water and marine resources

Indicator number 7 Table #2 of Annex 1

Policies Related to Water

ESRS E3–1

13

Dedicated policy paragraph

Indicator number 8 Table 2 of Annex 1

Policies Related to Water

ESRS E3–1

14

Sustainable oceans and seas

Indicator number 12 Table #2 of Annex 1

not material

ESRS E3–4

28 c

Total water recycled and reused

Indicator number 6.2 Table #2 of Annex 1

Metrics related to Water

ESRS E3–4

29

Total water consumption in m³ per net revenue on own operations

Indicator number 6.1 Table #2 of Annex 1

not reported

ESRS 2 – SBM-3 – E4

16 a i.

Indicator number 7 Table #1 of Annex 1

E4 – Biodiversity and Ecosystems

ESRS 2 – SBM-3 – E4

16 b

Indicator number 10 Table #2 of Annex 1

E4 – Biodiversity and Ecosystems

ESRS 2 – SBM-3 – E4

16 c

Indicator number 14 Table #2 of Annex 1

E4 – Biodiversity and Ecosystems

ESRS E4–2

24 b

Sustainable land/agriculture practices or policies

Indicator number 11 Table #2 of Annex 1

Policies related to Biodiversity and Ecosystems

ESRS E4–2

24 c

Sustainable oceans/seas practices or policies

Indicator number 12 Table #2 of Annex 1

not material

ESRS E4–2

24 d

Policies to address deforestation

Indicator number 15 Table #2 of Annex 1

Policies related to Biodiversity and Ecosystems

ESRS E5–5

37 d

Non-recycled waste

Indicator number 13 Table #2 of Annex 1

not material

ESRS E5–5

39

Hazardous waste and radioactive waste

Indicator number 9 Table #1 of Annex 1

not material

ESRS 2 SBM3 – S1

14 f

Risk of incidents of forced labour

Indicator number 13 Table #3 of Annex I

S1 – Own Workforce

ESRS 2 SBM3 – S1

14 g

Risk of incidents of child labour

Indicator number 12 Table #3 of Annex I

S1 – Own Workforce

ESRS S1–1

20

Human rights policy commitments

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I

Policies related to the Own Workforce

ESRS S1–1

21

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions

Delegated Regulation (EU) 2020/1816, Annex II

S1 – Own Workforce

ESRS S1–1

22

processes and measures for preventing trafficking in human beings

Indicator number 11 Table #3 of Annex I

S1 – Own Workforce

ESRS S1–1

23

workplace accident prevention policy or management system

Indicator number 1 Table #3 of Annex I

Policies related to the Own Workforce

ESRS S1–3

32 c

grievance/complaints handling mechanisms

Indicator number 5 Table #3 of Annex I

Channels through which the Company’s Workforce can raise Concerns

ESRS S1–14

88 b & c

Number of fatalities and number and rate of work-related accidents

Indicator number 2 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Metrics related to the Company’s Own Workforce

ESRS S1–16

88 e

Number of days lost to injuries, accidents, fatalities or illness

Indicator number 3 Table #3 of Annex I

Metrics related to the Company’s Own Workforce

ESRS S1–16

97 a

Unadjusted gender pay gap

Indicator number 12 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Metrics related to the Company’s Own Workforce

ESRS S1–16

97 b

Excessive CEO pay ratio

Indicator number 8 Table #3 of Annex I

Metrics related to the Company’s Own Workforce

ESRS S1–17

103 a

Incidents of discrimination

Indicator number 7 Table #3 of Annex I

not reported

ESRS S1–17

104 a

Non-respect of UNGPs on Business and Human Rights and OECD

Indicator number 10 Table #1 and Indicator n. 14 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12 (1)

not reported

ESRS 2 SBM3 – S2

11 b

Significant risk of child labour or forced labour in the value chain

Indicators number 12 and n. 13 Table #3 of Annex I

S2 – Workers in the Value Chain

ESRS S2–1

17

Human rights policy commitments

Indicator number 9 Table #3 and Indicator n. 11 Table #1 of Annex 1

Policies Related to Workers in the Value Chain

ESRS S2–1

18

Policies related to value chain workers

Indicator number 11 and n. 4 Table #3 of Annex 1

Policies Related to Workers in the Value Chain

ESRS S2–1

19

Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines

Indicator number 10 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)

Policies Related to Workers in the Value Chain

ESRS S2–4

19

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions

Delegated Regulation (EU) 2020/1816, Annex II

Policies Related to Workers in the Value Chain

ESRS S2–4

36

Human rights issues and incidents connected to its upstream and downstream value chain

Indicator number 14 Table #3 of Annex 1

Actions Related to Workers in the Value Chain

ESRS S3–1

16

Human rights policy commitments

Indicator number 9 Table #3 of Annex 1 and Indicator number 11 Table #1 of Annex 1

S3 – Affected Communities

ESRS S3–1

17

Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines

Indicator number 10 Table #1 Annex 1

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)

S3 – Affected Communities

ESRS S3–4

36

Human rights issues and incidents

Indicator number 14 Table #3 of Annex 1

Actions related to Affected Communities

ESRS S4–1

16

Policies related to consumers and end-users

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1

Policies related to Consumers and End-users

ESRS S4–1

17

Non-respect of UNGPs on Business and Human Rights and OECD guidelines

Indicator number 10 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)

not material

ESRS S4–4

35

Human rights issues and incidents

Indicator number 14 Table #3 of Annex 1

not material

ESRS G1–1

10 b

United Nations Convention against corruption

Indicator number 15 Table #3 of Annex 1

G1 – Business Conduct

ESRS G1–1

10 d

Protection of whistleblowers

Indicator number 6 Table #3 of Annex 1

Group-wide whistleblower and reporting systems

ESRS G1–4

24 a

Fines for violation of anti-corruption and anti-bribery laws

Indicator number 17 Table #3 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II)

Prevention and Detection of Corruption and Bribery

ESRS G1–4

24 b

Standards of anticorruption and antibribery

Indicator number 16 Table #3 of Annex 1

Prevention and Detection of Corruption and Bribery