Has the undertaking, based in an EU Member State that permits an exemption from disclosing information as per Article 18, paragraph 1, sub-point (a) of Directive 2013/34/EU, utilized this exemption? If so, provide the list of ESRS sectors deemed significant for the undertaking, notwithstanding the omission of revenue breakdown by significant ESRS sector as stipulated in paragraph 40(b).

Question

Accepted Answer

Information and data disclosed about specific impacts, risks, and opportunities (IROs) may be limited to certain divisions, employee groups, and products based on the outcome of the double materiality assessment. Where the ESRS allows for this, GN has made use of phase in and transitional provisions, meaning we do not report on data points that are voluntary on this basis for the reporting year.

GN Store Nord

ESRS disclosure: SBM-1_24

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