Ardo CSR rapport 2023 - Flipbook - Page 92
ESRS and GRI reference table
Topic
ESRS disclosure
Corresponding GRI disclosure/s
Location of relevant information in this report
BP-1
General basis for preparation of the sustainability statements
2-2
p 2, 13, 14, 84
BP-2
Disclosures in relation to specific circumstances
2-4
p 84
GOV-1
The role of the administrative, management and supervisory bodies
2-9, 2-12, 2-13, 2-14, 2-17 and 405-1
p 85-89, 91
GOV-2
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
2-12, 2-13 and 2-16
p 85-89, 91
GOV-3
Integration of sustainability-related performance in incentive schemes
2-19
p 87
GOV-4
Statement on sustainability due diligence
GOV-5
Risk management and internal controls over sustainability reporting
2-14
p 87
SBM-1
Market position, strategy, business model(s) and value chain
2-6, 2-7, 2-22 and 201-1
p 3, 4, 7-17
SBM-2
Interests and views of stakeholders
2-19
p 25-26
SBM-3
Material impacts, risks and opportunities and their interaction with strategy and business model(s)
3-2
p 24-27
IRO-1
Description of the processes to identify and assess material impacts, risks and opportunities
3-1
p 24-27
IRO-2
Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements
MDR-P
Policies adopted to manage material sustainability matters
3-3
p 27
MDR-A
Actions and resources in relation to material sustainability matters
3-3
p 27
MDR-M
Metrics in relation to material sustainability matters
3-3
p 27
MDR-T
Tracking effectiveness of policies and actions through targets
3-3
p 27
E1-2
Policies related to climate change mitigation and adaptation
3-3
p 29-32
E1-3
Actions and resources in relation to climate change policies
3-3
p 29-32
E1-5
Energy consumption and mix
302-1, 302-2 and 302-3
p 32, 39
E1-6
Gross scopes 1, 2, 3 and total GHG emissions
305-1, 305-2, 305-3 and 305-4
p 29, 37, 39
E1-9
Potential financial effects from material physical and transition risks and potential climate-related opportunities
201-2
p 42-52
E3-2
Actions and resources related to water and marine resources
3-3
p 33-35, 48
E3-3
Targets related to water and marine resources
3-3
p 39, 53
E3-4
Water consumption
303-3
p 33-35, 39, 48, 53
E4-3
Actions and resources related to biodiversity and ecosystems
3-3
p 46-47
E4-4
Targets related to biodiversity and ecosystems
3-3
p 46-47, 53
E5-2
Actions and resources related to resource use and circular economy
3-3 and 306-2
p 33-35
E5-3
Targets related to resource use and circular economy
3-3
p 39
E5-4
Resource inflows
301-1 and 301-2
p 36
E5-5
Resource outflows
306-3, 306-4 and 306-5
p 33-36, 39
S1-5
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
3-3
p 73
S1-6
Characteristics of the undertaking’s employees
2-7 and 401-1
p 66
S1-9
Diversity indicators
2-9 and 405-1
p 68
S1-13
Training and skills development indicators
402-2, 404-1 and 404-3
p 71
S1-14
Health and safety indicators
403-8, 403-9 and 403-10
p 69
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
3-3
p 76-77
S2-5
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
3-3
p 82
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
3-3
p 56-59
S4-5
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
3-3
p 64
G1-1
Corporate culture and business conduct policies
2-12, 2-23, 2-24, 2-26, 3-3 and 205-2
p 90
G1-2
Management of relationships with suppliers
308-1, 308-2, 414-1 and 414-2
p 76-77, 90
G1-3
Prevention and detection of corruption or bribery
2-16, 2-26, 3-3 and 205-1
p 90
p 87
ESRS 2: General disclosures
ESRS E1: Climate change
ESRS E3: Water and marine resources
p 24-27
ESRS E4: Biodiversity and ecosystems
ESRS E5: Resource use and circular economy
ESRS S1: Own workforce
ESRS S2: Workers in the value chain
ESRS S4: Consumers and end-users
ESRS G1: Business conduct
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