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.

Question

Accepted Answer

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.

Orsted

ESRS disclosure: BP-2_25

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