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’.

Our material impacts, risks, and opportunities (IROs) are closely tied to our strategic decision over 15 years ago to transform our business model from fossil-based to renewable energy and to expand our portfolio to include offshore and onshore wind, solar, and storage solutions. The impacts are highly connected to our strategy and business model and occur through our construction and operation activities as well as through business relationships with suppliers. The resilience of our business to potential negative impacts and risks is shaped by the broader political framework for renewable energy deployment as well as effective collaboration across the value chain to achieve our commercial and sustainability ambition. While we continue to monitor developments and adapt as needed, our strategy and business model have been assessed as capable of addressing these challenges and leveraging climate-related opportunities.