Orsted
Electric Utilities
Denmark
ESRS disclosure: ESRS ESRS 2 \ DR IRO-2 \ Paragraph 56
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- Provide a comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment outlined in ESRS 1, Chapter 3. Include specific page numbers or paragraphs where these disclosures are located within the sustainability statement. Additionally, furnish a table enumerating all data points derived from other EU legislation, as specified in Appendix B of this standard. Indicate their respective locations in the sustainability statement, and for those deemed non-material, denote "Not material" in accordance with ESRS 1, Paragraph 35.
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Question Id: IRO-2_01
The tables list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted. These include:
- BP-1: General basis for preparation of the sustainability statements (SUS: page 59)
- BP-2: Disclosures in relation to specific circumstances (SUS: pages 59-62)
- GOV-1: The role of the administrative, management, and supervisory bodies (MR: pages 46-48, 52; SUS: pages 63-64, 130, 134-135)
- GOV-2: Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies (SUS: pages 63-64)
- GOV-3: Integration of sustainability-related performance in incentive schemes (REM: page 7)
- GOV-4: Statement on sustainability due diligence (SUS: page 77)
- GOV-5: Risk management and internal controls over sustainability reporting (SUS: page 64)
- SBM-1: Strategy, business model, and value chain (MR: page 21; SUS: pages 65-66, 68, 103, 133)
- SBM-2: Interests and views of stakeholders (SUS: pages 75-76)
- SBM-3: Material impacts, risks, and opportunities and their interaction with strategy and business model (SUS: pages 66-72, 82-83, 85-86, 109-110, 117, 125, 136, 146-147, 154)
- IRO-1: Description of the process to identify and assess material impacts, risks, and opportunities (MR: page 28; SUS: pages 73-74)
- IRO-2: Disclosure requirements in ESRS standards covered by the undertaking’s sustainability statements (SUS: pages 60-62, 74, 78-79)
Immaterial ESRS standards:
- ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’ were deemed immaterial.
Report Date: 4Q2024Relevance: 85%
- Provide a comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment. This list should specify the page numbers and/or paragraphs where each related disclosure is located within the sustainability statement. Additionally, present a table of all datapoints derived from other EU legislation, as outlined in Appendix B of this standard, indicating their location in the sustainability statement. For datapoints assessed as not material, clearly mark them as "Not material" in accordance with ESRS 1 paragraph 35.
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Question Id: IRO-2_02
The tables list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted. These include:
- BP-1: General basis for preparation of the sustainability statements (SUS: page 59)
- BP-2: Disclosures in relation to specific circumstances (SUS: pages 59-62)
- GOV-1: The role of the administrative, management, and supervisory bodies (MR: pages 46-48, 52; SUS: pages 63-64, 130, 134-135)
- GOV-2: Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies (SUS: pages 63-64)
- GOV-3: Integration of sustainability-related performance in incentive schemes (REM: page 7)
- GOV-4: Statement on sustainability due diligence (SUS: page 77)
- GOV-5: Risk management and internal controls over sustainability reporting (SUS: page 64)
- SBM-1: Strategy, business model, and value chain (MR: page 21; SUS: pages 65-66, 68, 103, 133)
- SBM-2: Interests and views of stakeholders (SUS: pages 75-76)
- SBM-3: Material impacts, risks, and opportunities and their interaction with strategy and business model (SUS: pages 66-72, 82-83, 85-86, 109-110, 117, 125, 136, 146-147, 154)
- IRO-1: Description of the process to identify and assess material impacts, risks, and opportunities (MR: page 28; SUS: pages 73-74)
- IRO-2: Disclosure requirements in ESRS standards covered by the undertaking’s sustainability statements (SUS: pages 60-62, 74, 78-79)
Immaterial ESRS standards:
- ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’ were deemed immaterial.
Report Date: 4Q2024Relevance: 85%