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

Climate Targets

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

Metrics Related to Climate Change

ESRS E1-5

37

Energy consumption and mix

Indicator number 5 Table #1 of Annex 1

Metrics Related to Climate Change

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)

Scope 1-3 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)

GHG Removals and GHG Mitigation Projects Financed Through Carbon Credits

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

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

66 (c)

Location of significant assets at material physical risk

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 – Material Impacts, Risks, and Opportunities

ESRS 2 – SBM-3 – E4

16 (b)

Indicator number 10 Table #2 of Annex 1

E4 – Material Impacts, Risks, and Opportunities

ESRS 2 – SBM-3 – E4

16 (c)

Indicator number 14 Table #2 of Annex 1

E4 – Material Impacts, Risks, and Opportunities

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 SBM-3 – S1

14 (f)

Risk of incidents of forced labour

Indicator number 13 Table #3 of Annex I

ESRS S1 – Material Impacts, Risks, and Opportunities

ESRS 2 SBM-3 – S1

14 (g)

Risk of incidents of child labour

Indicator number 12 Table #3 of Annex I

ESRS S1 – Material Impacts, Risks, and Opportunities

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 1 to 8

Delegated Regulation (EU) 2020/1816, Annex II

Policies Related to the Own Workforce

ESRS S1-1

22

processes and measures for preventing trafficking in human beings

Indicator number 11 Table #3 of Annex I

Policies Related to the 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) and (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

Health and Safety Metrics

ESRS S1-16

88 (e)

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

Indicator number 3 Table #3 of Annex I

Health and Safety Metrics

ESRS S1-16

97 (a)

Unadjusted gender pay gap

Indicator number 12 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

Remuneration Metrics

ESRS S1-16

97 (b)

Excessive CEO pay ratio

Indicator number 8 Table #3 of Annex I

Remuneration Metrics

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 guidelines

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 SBM-3 – 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

ESRS S2 – Material Impacts, Risks and Opportunities

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 1 to 8

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

Channels for Workers in the Value Chain to Raise Concerns

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

Policies Related to 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)

Policies Related to 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

Corporate Culture and Business Conduct Policies

ESRS G1-1

10 (d)

Protection of whistleblowers

Indicator number 6 Table #3 of Annex 1

Corporate Culture and Business Conduct Policies

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)

not material

ESRS G1-4

24 (b)

Standards of anticorruption and antibribery

Indicator number 16 Table #3 of Annex 1

not material