Orsted
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 17 c; ESRS ESRS 2 \ DR BP-2
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- Has the undertaking incorporated information from other legislation or generally accepted sustainability reporting standards and frameworks into its sustainability statement? If so, disclose this fact. Additionally, if there is a partial application of such standards or frameworks, provide a precise reference to the specific paragraphs applied.
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Question Id: BP-2_16
The tables to the right and on the following pages list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted, and which have guided the preparation of our sustainability statements. They can be used to navigate to information relating to a specific ESRS disclosure requirement (e.g. BP-1) or to our ‘entity specific data points’. They also show where to find information relating to specific disclosure requirements that lie outside of the sustainability statements and is ‘incorporated by reference’.
Report Date: 4Q2024Relevance: 60%
- Does the undertaking's sustainability statement include information derived from other legislation or generally accepted sustainability reporting standards and frameworks, in addition to the information prescribed by ESRS? If so, disclose this fact and, in instances of partial application, provide a precise reference to the specific paragraphs of the standard or framework applied.
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Question Id: BP-2_17
The tables to the right and on the following pages list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted, and which have guided the preparation of our sustainability statements. They can be used to navigate to information relating to a specific ESRS disclosure requirement (e.g. BP-1) or to our ‘entity specific data points’. They also show where to find information relating to specific disclosure requirements that lie outside of the sustainability statements and is ‘incorporated by reference’.
Report Date: 4Q2024Relevance: 50%
- Provide a comprehensive list of the disclosure requirements or specific datapoints mandated by a Disclosure Requirement that have been incorporated by reference, as outlined in ESRS 1 section 9.1 on Incorporation by Reference.
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Question Id: BP-2_20
The tables to the right and on the following pages list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted, and which have guided the preparation of our sustainability statements. They can be used to navigate to information relating to a specific ESRS disclosure requirement (e.g. BP-1) or to our ‘entity specific data points’. They also show where to find information relating to specific disclosure requirements that lie outside of the sustainability statements and is ‘incorporated by reference’.
Report Date: 4Q2024Relevance: 60%
- Has your company, with an average of 750 or fewer employees during the financial year, opted to omit information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4 under the phase-in provisions of Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by these standards have been assessed as material in your materiality assessment. For each topic deemed material, provide a list of matters (topic, sub-topic, or sub-sub-topic) identified as material in AR 16 of ESRS 1 Appendix A, and briefly explain how your business model and strategy address the impacts related to these matters.
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Question Id: BP-2_22
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 50%
- Has your organization, with an average of 750 or fewer employees during the financial year, opted to utilize the phase-in provisions as outlined in Appendix C of ESRS 1, thereby omitting information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4? If so, confirm whether the sustainability topics covered by these standards have been deemed material following your materiality assessment. For each topic identified as material, provide a detailed list of matters, including topics, sub-topics, or sub-sub-topics, as specified in AR 16 ESRS 1 Appendix A, and succinctly describe how your business model and strategy incorporate the impacts related to these matters.
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Question Id: BP-2_23
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 50%
- Has your company, with an average of fewer than 750 employees during the financial year, opted to omit information as per Appendix C of ESRS 1 regarding ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4? If so, confirm whether these sustainability topics have been deemed material following your materiality assessment. For each topic identified as material, provide a concise description of any time-bound targets established, the progress made towards these targets, and specify if the targets related to biodiversity and ecosystems are grounded in conclusive scientific evidence.
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Question Id: BP-2_24
The structure of the ESRS topics in our report includes sections on value chain illustration, further details of our IROs, transition plan, policies and approaches, actions, targets, and metrics. Specific targets related to biodiversity and ecosystems are mentioned under E4-4 and E4-5, which include targets related to biodiversity and ecosystems and impact metrics related to biodiversity and ecosystems change.
Report Date: 4Q2024Relevance: 50%
- Has your organization utilized the phase-in provisions as outlined in Appendix C of ESRS 1, specifically regarding the omission of information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3, or ESRS S4, due to not exceeding an average of 750 employees on the balance sheet date during the financial year? If so, confirm whether the sustainability topics covered by these standards have been assessed as material through your materiality assessment. For each topic deemed material, provide a concise description of the policies your organization has implemented in relation to these matters.
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Question Id: BP-2_25
The structure of the ESRS topics in our report includes sections on policies and approaches, which cover relevant policies per topic and approaches to stakeholder engagement for S1, S2, and S3. Specific policies related to biodiversity and ecosystems are mentioned under E4-2, which includes policies related to biodiversity and ecosystems.
Report Date: 4Q2024Relevance: 50%
- Has your company, which employs fewer than 750 individuals on average during the financial year, opted to omit information as permitted by the phase-in provisions of Appendix C of ESRS 1? If so, have you conducted a materiality assessment to determine whether the sustainability topics outlined in ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 are material to your operations? For each topic deemed material, provide a concise description of the actions undertaken to identify, monitor, prevent, mitigate, remediate, or terminate actual or potential adverse impacts associated with these sustainability matters, along with the outcomes of such actions.
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Question Id: BP-2_26
The structure of the ESRS topics in our report includes sections on actions, which detail actions taken in the reporting year and planned for the future to address our IROs. Specific actions related to biodiversity and ecosystems are mentioned under E4-3, which includes actions and resources related to biodiversity and ecosystems.
Report Date: 4Q2024Relevance: 50%
- Has your undertaking or group, which does not exceed an average of 750 employees on its balance sheet date during the financial year, opted to omit information as permitted by the phase-in provisions outlined in Appendix C of ESRS 1? If so, confirm whether the sustainability topics covered by ESRS E4, ESRS S1, ESRS S2, ESRS S3, and ESRS S4 have been assessed as material through your materiality assessment. Furthermore, for each topic deemed material, provide the relevant metrics associated with these sustainability matters.
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Question Id: BP-2_27
The structure of the ESRS topics in our report includes sections on metrics, which provide performance data primarily disclosed in data tables, including accounting policies. Specific metrics related to biodiversity and ecosystems are mentioned under E4-5, which includes impact metrics related to biodiversity and ecosystems change.
Report Date: 4Q2024Relevance: 50%