Orsted
ESRS disclosure: ESRS ESRS 2 \ DR BP-2 \ Paragraph 15
Tags Tree
- ESRS ESRS 2ESRS 2 Framework
- ESRS E1Climate Remuneration Disclosure
- ESRS E2Pollution Management
- ESRS E3Water & Marine Resources
- ESRS E4Material Sites Disclosure
- ESRS E5Resource Use & Circular Economy
- ESRS S1Workforce Impact Disclosure
- ESRS S2Value Chain Workers Scope
- ESRS S3Affected Communities Disclosure
- ESRS S4Consumer Impact Disclosure
- ESRS G1Governance Disclosure
- Has the undertaking incorporated information from other legislation or generally accepted sustainability reporting standards and frameworks into its sustainability statement? If so, disclose this fact. Additionally, if there is a partial application of such standards or frameworks, provide a precise reference to the specific paragraphs applied.
-
Question Id: BP-2_16
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%
- Does the undertaking's sustainability statement include information derived from other legislation or generally accepted sustainability reporting standards and frameworks, in addition to the information prescribed by ESRS? If so, disclose this fact and, in instances of partial application, provide a precise reference to the specific paragraphs of the standard or framework applied.
-
Question Id: BP-2_17
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: 50%
- 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.
-
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%