Orsted
ESRS disclosure: ESRS ESRS 2 \ DR IRO-2
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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%
- Provide a concise explanation of the conclusions from your materiality assessment regarding the non-materiality of topics other than climate change, specifically in relation to the omission of all Disclosure Requirements in the corresponding topical ESRS, as covered by your sustainability statement.
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Question Id: IRO-2_04
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 90%
- Provide a concise explanation of the conclusions drawn from your materiality assessment regarding the non-materiality of topics other than climate change, specifically addressing the omission of all Disclosure Requirements in the corresponding topical ESRS, such as ESRS E3 Water and marine resources.
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Question Id: IRO-2_05
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 85%
- Provide a concise explanation of the conclusions from your materiality assessment if you determine that a topic, excluding climate change, is not material and subsequently omit all Disclosure Requirements in the corresponding topical ESRS.
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Question Id: IRO-2_10
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 85%
- Provide a concise explanation of the conclusions from your materiality assessment for topics deemed non-material, excluding climate change, and omitted from the corresponding topical ESRS in your sustainability statement.
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Question Id: IRO-2_11
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 85%
- Provide a concise explanation of the conclusions from your materiality assessment if you have determined that a topic, excluding climate change, is not material and have consequently omitted all Disclosure Requirements in the relevant topical ESRS.
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Question Id: IRO-2_12
We have omitted all the disclosure requirements in the topical standards ESRS ‘E2 Pollution’, ESRS ‘E3 Water and marine resources’, and ESRS ‘S4 Consumers and end-users’, as these topics were deemed immaterial in our DMA. For ESRS E2 and ESRS E3, we identified and assessed impacts, risks, and opportunities following the same methodology and process steps as for the topics deemed material. This was informed by environmental impact assessments, risk registers, reported data, and other documentation, such as asset-specific conditions for management of pollution and water imposed by local authorities, which is particularly relevant for our CHP plants. However, none of the identified IROs were assessed as material for these two topics due to the high minimum environmental requirements imposed by authorities in the countries where we operate our assets.
Report Date: 4Q2024Relevance: 90%