ESRS content index with reference to the corresponding GRI indicators

Attached you will find an overview of the ESRS standards that we cover in our sustainability report, as well as references to the corresponding sections of text.

ESRS 2: General disclosures

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
BP-1: General basis for preparation of the sustainability statements	2-2: Entities included in the organization’s sustainability reporting	Information about the report
BP-2: Disclosures in relation to specific circumstances	2-4: Restatements of information	Information about the report Business model and value chain
Gov-1: The role of the administrative, management and supervisory bodies	2-9: Governance structure and composition 2-12: Role of the highest governance body in overseeing the management of impacts 2-13: Delegation of responsibility for managing impacts 2-17: Collective knowledge of the highest governance body 405-1: Diversity of governance bodies and employees	Company Management Diversity and Inclusion
Gov-2: Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	2-12: Role of the highest governance body in overseeing the management of impacts 2-13: Delegation of responsibility for managing impacts 2-16: Communication of critical concerns 2-24: Embedding policy commitments	Company Management
Gov-3: Integration of sustainability-related performance in incentive schemes	2-19: Remuneration policies 2-20: Process to determine remuneration	Human rights and labour laws
Gov-4: Statement on due diligence process	2-23: Policy commitments	-----	Not disclosed
Gov-5: Risk management and internal controls over sustainability reporting	2-14: Role of the highest governance body in sustainability reporting	Company Management	Not disclosed
SBM-1: Strategy, business model and value chain	2-6: Activities, value chain and other business relationships 2-7: Employees 2-22: Statement on sustainable development strategy 3-3: Management of material topics	Business model and value chain
SBM-2: Interests and views of stakeholders	2-29: Approach to stakeholder engagement	Material topics Stakeholder management
SBM-3: Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business Model	2-27: Compliance with laws and regulations 3-2: List of material topics 3-3: Management of material topics 201-2: Financial implications and other risks and opportunities due to climate change 308-2: Negative environmental impacts in the supply chain and actions taken	Material topics Climate and energy Biodiversity and water resources Use of resources and circular economy Human rights and labour laws Occupational health and safety Diversity and Inclusion Professional development
IRO-1: Description of the processes to identify and assess material impacts, risks and opportunities	3-1: Process to determine material topics	Material topics
IRO-2: Disclosure requirements in ESRS covered by the undertaking’s sustainability statement		Material topics	In accordance with the procedure described under “Material topics”, the following topics have been identified as not material: S3: Affected communities S4: Consumers and end-users
MDR-P: Policies adopted to manage material sustainability matters	2-23: Policy commitments 2-24: Embedding policy commitments 3-3: Management of material topics	Climate and energy Biodiversity and water resources Use of resources and circular economy Human rights and labour laws Occupational health and safety Diversity and Inclusion Professional development Company policies and corporate culture
MDR-A: Actions and resources in relation to material sustainability matters	3-3: Management of material topics	Climate and energy Biodiversity and water resources Use of resources and circular economy Human rights and labour laws Occupational health and safety Diversity and Inclusion Professional development Company policies and corporate culture
MDR-M: Metrics in relation to material sustainability matters	3-3: Management of material topics	See MDR-A
MDR-T: Tracking effectiveness of policies and actions through targets	3-3: Management of material topics	See MDR-A

ESRS E1: Climate change

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
E1-1: Transition plan for climate change mitigation	201-2: Financial implications and other risks and opportunities due to climate change	Climate and energy	Not yet available; leverage points for reducing CO₂ have been identified; actions still in consultation; financial resources not yet allocated
E1-1 SBM3: Resilience analysis		Climate and energy
E1-2: Policies related to climate change mitigation and adaptation	302-1: Energy consumption within the organization	Climate and energy	Not disclosed
E1-3: Actions and resources in relation to climate change policies	201-2: Financial implications and other risks and opportunities due to climate change 302-1: Energy consumption within the organization 305-5: Reduction of GHG emissions	Climate and energy	The total emissions are not currently assigned to individual actions
E1-4: Targets related to climate change mitigation and adaptation	302-1: Energy consumption within the organization 305-5: Reduction of GHG emissions	Climate and energy
E1-5: Energy consumption and mix	302-1: Energy consumption within the organization 302-3: Energy intensity	Climate and energy
E1-6: Gross Scope 1, 2, 3 and total GHG emissions	305-1: Direct (Scope 1) GHG emissions 305-2: Energy indirect (Scope 2) GHG emissions 305-3: Other indirect (Scope 3) GHG emissions 305-4: GHG emissions intensity	Climate and energy	Total GHG emissions are currently only collected for specific markets
E1-7: GHG removals and GHG mitigation projects financed through carbon credits	305-5: Reduction of GHG emissions	-----
E1-8: Internal carbon pricing		-----	Not available
E1-9: Potential financial effects from material physical and transition risks and potential climate-related opportunities	201-2: Financial implications and other risks and opportunities due to climate change	-----	Not collected

ESRS E3: Water and marine resources

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
E3-1: Policies related to water and marine resources		Biodiversity and water resources
E3-2: Actions and resources related to water and marine resources policies		Biodiversity and water resources
E3-3: Targets related to water and marine resources		Biodiversity and water resources
E3-4: Water consumption	Total water consumption in m³ Water intensity relating to net revenue Water withdrawal Water discharge	Biodiversity and water resources
E3-5: Anticipated financial effects from material water and marine resources-related risks and opportunities		-------	Risk analysis not available

ESRS E4: Biodiversity and ecosystems

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
E4-1: Transition plan and consideration of biodiversity and ecosystems in strategy and business model	304-1: Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas	-----	Not disclosed
E4-2: Policies related to biodiversity and ecosystems		Biodiversity and water resources
E4-3: Actions and resources related to biodiversity and ecosystems		Biodiversity and water resources	Not available, will be developed as part of the strategy
E4-4: Targets related to biodiversity and ecosystems		-----	Not available, will be developed as part of the strategy
E4-5: Impact metrics related to biodiversity and ecosystems change	304-1: Operational sites owned, leased, managed in, or adjacent to, protected areas and areas of high biodiversity value outside protected areas 304-2: Significant impacts of activities, products and services on biodiversity	-----	Not available
E4-6: Potential financial effects from biodiversity and ecosystem-related impacts, risks and opportunities		-----	Not available

ESRS E5: Resource use and circular economy

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
E5-1: Policies related to resource use and circular economy	301-3: Reclaimed products and their packaging materials	Use of resources and circular economy
E5-2: Actions and resources related to resource use and circular economy	301-3: Reclaimed products and their packaging materials 306-2: Management of significant waste-related impacts	Use of resources and circular economy
E5-3: Targets related to resource use and circular economy	301-3: Reclaimed products and their packaging materials	Use of resources and circular economy	Targets not yet available
E5-4: Resource inflows	301-1: Materials used by weight or volume 301-2: Recycled input materials used 301-3: Reclaimed products and their packaging materials	-----	Not disclosed
E5-5: Resource outflows	306-1: Waste generation and significant waste-related impacts 306-2: Management of significant waste-related impacts 306-3: Waste generated 306-4: Waste diverted from disposal 306-5: Waste directed to disposal	----	Not currently collected in full
E5-6: Potential financial effects from resource use and circular economy-related impacts, risks and opportunities		-----	Not disclosed

ESRS S1: Own workforce

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
S1-1: Policies related to own workforce	403-1: Occupational health and safety management system 404-2: Programs for upgrading employee skills and transition assistance programs	Occupational health and safety Human rights and labour laws Diversity and Inclusion Professional development
S1-2: Processes for engaging with own workers and workers’ representatives about impacts	403-4: Worker participation, consultation, and communication on occupational health and safety	Occupational health and safety Human rights and labour laws Diversity and Inclusion Professional development
S1-3: Channels for own workers and workers' representatives to raise concerns	2-25: Processes to remediate negative impacts 403-2: Hazard identification, risk assessment, and incident investigation	Occupational health and safety Human rights and labour laws Diversity and Inclusion
S1-4: Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions	403-3: Occupational health services 403-4: Worker participation, consultation, and communication on occupational health and safety 403-5: Worker training on occupational health and safety 403-6: Promotion of worker health	Occupational health and safety Human rights and labour laws Diversity and Inclusion Professional development
S1-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities		-----
S1-6: Characteristics of the undertaking’s employees	2-7: Employees 401-1: New employee hires and employee turnover 405-1: Diversity of governance bodies and employees	Social Diversity and Inclusion
S1-7: Characteristics of non-employee workers in the undertaking’s own workforce	2-8: Workers who are not employees	Social
S1-8: Collective bargaining coverage and social dialogue	2-30: Collective bargaining agreements	Human rights and labour laws
S1-9: Diversity metrics	2-9: Governance structure and composition 405-1: Diversity of governance bodies and employees	Diversity and Inclusion
S1-10: Adequate wages		Human rights and labour laws
S1-11: Social protection	401-2: Benefits provided to full-time employees that are not provided to temporary or part-time employees	Human rights and labour laws
S1-12: Persons with disabilities		Diversity and Inclusion
S1-13: Training and skills development metrics	404-1: Average hours of training per year per employee 404-3: Percentage of employees receiving regular performance and career development reviews	Professional development
S1-14: Health and safety metrics	403-9: Work-related injuries	Occupational health and safety
S1-15: Work-life balance metrics	401-3: Parental leave	Diversity and Inclusion
S1-16: Compensation metrics (pay gap and total compensation)		Human rights and labour laws
S1-17: Incidents, complaints and severe human rights impacts	406-1: Incidents of discrimination and corrective actions taken	Human rights and labour laws Diversity and Inclusion Company policies and corporate culture

ESRS S2: Workers in the value chain

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
S2-1: Policies related to value chain workers	2-23: Policy commitments 2-25: Processes to remediate negative impacts	Human rights and labour laws
S2-2: Processes for engaging with value chain workers about impacts		Human rights and labour laws
S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns	2-25: Processes to remediate negative impacts	Human rights and labour laws Company policies and corporate culture
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	403-7: Prevention and mitigation of occupational health and safety impacts directly linked by business relationships	Human rights and labour laws Company policies and corporate culture
S2-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities		-----

ESRS G1: Governance

ESRS topical standards	Corresponding GRI standard	Section and link	Additional information
G1-1: Business conduct policies and corporate culture	205-1: Operations assessed for risks related to corruption	Company policies and corporate culture Anti-corruption and bribery
G1-2: Management of relationships with suppliers		-----
G1-3: Prevention and detection of corruption and bribery	2-16: Communication of critical concerns 205-1: Operations assessed for risks related to corruption 205-2: Communication and training about anti-corruption policies and procedures	Anti-corruption and bribery
G1-4: Incidents of corruption or bribery	205-3: Confirmed incidents of corruption and actions taken	Anti-corruption and bribery
G1-5: Political influence and lobbying activities	415-1: Political contributions	-----	Not disclosed
G1-6: Payment practices		------	Nicht berichtet