Orsted
ESRS disclosure: ESRS ESRS 2 \ DR BP-1 \ Paragraph 5 c
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- 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
The sustainability statements cover our upstream and downstream value chain as the related impacts, risks, and opportunities have been identified and assessed in our DMA. Selected policies, actions, and targets extend to our value chain, where relevant.
Report Date: 4Q2024Relevance: 80%
- 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%