Orsted
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 16
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- 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%
- Provide a detailed account of the risk assessment approach employed, specifically outlining the methodology used for risk prioritization, as per Disclosure Requirement GOV–5 concerning risk management and internal controls over sustainability reporting.
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Question Id: GOV-5_02
The walkthroughs of sustainability reporting processes were prioritised based on the results of the DMA performed in 2023 with reference to the draft ESRS. Priority is given to the quantitative data points related to our material ESRS topics. The walkthroughs are facilitated by the Internal Control Assurance team (second line of defence) in collaboration with functions involved in the sustainability reporting processes and data collection processes.
Report Date: 4Q2024Relevance: 80%