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’.

The walkthrough of the ESRS ‘E1 Climate change’ topic was finalised in 2024. It was confirmed that main risks in data collection and reporting processes for material data points within this area have been mitigated by relevant controls. Some controls required formalisation, which has been completed in 2024. Since January 2025, formalised controls for this area have been included in our ‘Internal control framework’ for financial and sustainability reporting processes to further monitor their design and operating effectiveness.