GN Store Nord
ESRS disclosure: ESRS ESRS 2 \ DR BP-1
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- Provide information on whether the sustainability statement has been prepared on a consolidated or individual basis, as per Disclosure Requirement BP-1 – General basis for preparation of the sustainability statement.
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Question Id: BP-1_01
GN’s Sustainability Statement is reported based on the same consolidation principles as the financial statements, covering all GN divisions, markets, and global levels.
Report Date: 4Q2024Relevance: 90%
- Confirm whether the scope of consolidation for the consolidated sustainability statement aligns with that of the financial statements. If not applicable, declare whether the reporting undertaking is exempt from preparing financial statements or is preparing consolidated sustainability reporting in accordance with Article 48i of Directive 2013/34/EU.
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Question Id: BP-1_02
GN’s Sustainability Statement is reported based on the same consolidation principles as the financial statements, covering all GN divisions, markets, and global levels.
Report Date: 4Q2024Relevance: 95%
- Provide a detailed account of the extent to which the sustainability statement encompasses the undertaking's upstream and downstream value chain, as stipulated in Disclosure Requirement BP-1 concerning the general basis for preparation of the sustainability statement.
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Question Id: BP-1_04
Following the materiality assessment and due diligence processes, this Sustainability Statement covers all upstream and downstream value chain activities.
Report Date: 4Q2024Relevance: 60%
- Provide a comprehensive explanation of the conclusions drawn from your materiality assessment regarding climate change, specifically addressing why climate change is deemed non-material and thus justifying the omission of all disclosure requirements in ESRS E1 Climate Change. Include a forward-looking analysis detailing the conditions that may prompt a future reassessment of climate change as a material factor.
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Question Id: IRO-2_03
The materiality assessment concluded that climate change is not deemed material for the business. Although climate-related risks were identified, they were not assessed to be material in accordance with the threshold applied in the double materiality assessment. The assessment considered the emission of GHGs from activities in operations and the value chain. However, no assets or business activities were found to be significantly incompatible with a transition to a climate-neutral economy. Future reassessment may occur if there are significant changes in regulatory requirements or business operations that align with a transition to a climate-neutral economy.
Report Date: 4Q2024Relevance: 85%