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ESRS 2 General disclosures

ESRS 2 General disclosures specifies essential information to be disclosed irrespective of which sustainability matter is being considered. Mandatory for all organisations under the CSRD scope.

The disclosures of ESRS 2 and the topical standards are structured into four key reporting areas: 1) governance; 2) strategy; 3) impact, risk, and opportunity management; and 4) metrics and targets. The ESRS 2 sets minimum disclosure requirements (MDRs) for reporting on policies, actions, metrics, and targets related to each material sustainability matter (see Table).

Governance
The role of the administrative, management and supervisory bodies
Information provided to and sustainability matters addressed by the organisation’s administrative, management, and supervisory bodies
Integration of sustainability-related performance in incentive schemes
Statement on due diligence
Risk management and internal controls over sustainability reporting
Strategy
Strategy, business model and value chain
Interests and views of stakeholders
Material impacts, risks and opportunities and their interaction with strategy and business model
Impact, risk and opportunity management
Disclosures on the materiality assessment process
Description of the processes to identify and assess material impacts, risks and opportunities
Disclosure requirements (DRs) in ESRS covered by the organisation’s sustainability statements
Minimum disclosure requirements on policies and actions
Policies adopted to manage material sustainability matters
Actions and resources about material sustainability matters
Metrics and targets
Minimum disclosure requirements on metrics and targets
Metrics related to material sustainability matters
Tracking effectiveness of policies and actions through targets

The structure of the DRs is consistent across all topical standards and includes:

  • Policies and actions DRs;

  • Metrics and targets DRs;

  • Entity-specific disclosures.

To determine which topical standards are material to your organisation, a double materiality assessment (DMA) is essential. DMA is fundamental to ESRS 2, General Disclosures, as it guides organisations in identifying the crucial sustainability information to report. By applying the double materiality approach, organisations offer a comprehensive view of how sustainability issues affect them financially and how the organisation impacts the environment and people.

Importantly, if a topic is deemed material and is covered by a topical ESRS, the related DRs may not necessarily be material. In other words, even if the overall topic is material, specific DRs within that topic may not be.

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All topical standards

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