Orsted
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
The sustainability statements have been prepared on a consolidated basis. The data is consolidated according to the same principles as the financial statements and thus comprises the parent company Ørsted A/S and subsidiaries controlled by Ørsted A/S.
Report Date: 4Q2024Relevance: 95%
- 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
The data is consolidated according to the same principles as the financial statements and thus comprises the parent company Ørsted A/S and subsidiaries controlled by Ørsted A/S.
Report Date: 4Q2024Relevance: 90%
- 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 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%