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.