From d358fe0234fc9120901a03d06fcba00b4ef615e1 Mon Sep 17 00:00:00 2001 From: eric-intuitem <71850047+eric-intuitem@users.noreply.github.com> Date: Thu, 5 Sep 2024 23:57:25 +0200 Subject: [PATCH 01/40] Update iso27001-2022.yaml fix assessable status not relevant for titles --- backend/library/libraries/iso27001-2022.yaml | 8 ++++---- 1 file changed, 4 insertions(+), 4 deletions(-) diff --git a/backend/library/libraries/iso27001-2022.yaml b/backend/library/libraries/iso27001-2022.yaml index fef3d7cad..34327e0cf 100644 --- a/backend/library/libraries/iso27001-2022.yaml +++ b/backend/library/libraries/iso27001-2022.yaml @@ -5,7 +5,7 @@ name: International standard ISO/IEC 27001:2022 description: "Information security, cybersecurity and privacy protection \u2014 Information\ \ security management systems \u2014 Requirements" copyright: See https://www.iso.org/standard/27001 -version: 3 +version: 4 provider: ISO/IEC packager: intuitem translations: @@ -328,7 +328,7 @@ objects: name: Communication description: "G\xE9rer la communication interne et externe." - urn: urn:intuitem:risk:req_node:iso27001-2022:7.5 - assessable: true + assessable: false depth: 3 parent_urn: urn:intuitem:risk:req_node:iso27001-2022:7 ref_id: '7.5' @@ -458,7 +458,7 @@ objects: description: "Mettre en \u0153uvre un suivi pertinent et \xE9valuer les\ \ performances et l'efficacit\xE9 du SMSI." - urn: urn:intuitem:risk:req_node:iso27001-2022:9.2 - assessable: true + assessable: false depth: 3 parent_urn: urn:intuitem:risk:req_node:iso27001-2022:9 ref_id: '9.2' @@ -495,7 +495,7 @@ objects: description: "G\xE9rer le programme d'audit interne de mani\xE8re appropri\xE9\ e." - urn: urn:intuitem:risk:req_node:iso27001-2022:9.3 - assessable: true + assessable: false depth: 3 parent_urn: urn:intuitem:risk:req_node:iso27001-2022:9 ref_id: '9.3' From 408d4047326830a903e4300fbe3b33df87acc4a9 Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Fri, 6 Sep 2024 05:32:59 +0200 Subject: [PATCH 02/40] Limit the size of the framework name displayed in the used frameworks BarChart of the Governance section of the analytics page --- frontend/src/routes/(app)/analytics/+page.svelte | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) diff --git a/frontend/src/routes/(app)/analytics/+page.svelte b/frontend/src/routes/(app)/analytics/+page.svelte index 02ae79357..1032a706b 100644 --- a/frontend/src/routes/(app)/analytics/+page.svelte +++ b/frontend/src/routes/(app)/analytics/+page.svelte @@ -337,11 +337,11 @@ values={data.complianceAssessmentsPerStatus.values} /> framework.name)} + labels={data.usedFrameworks.map((framework) => framework.name.length > 60 ? `${framework.name.substring(0,60)}...` : framework.name)} values={data.usedFrameworks.map( (framework) => framework.compliance_assessments_count )} From b30b313e9dedf8645fb007daa4f1d5a465a51c8b Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Fri, 6 Sep 2024 05:34:12 +0200 Subject: [PATCH 03/40] Formatter --- frontend/src/routes/(app)/analytics/+page.svelte | 6 +++++- 1 file changed, 5 insertions(+), 1 deletion(-) diff --git a/frontend/src/routes/(app)/analytics/+page.svelte b/frontend/src/routes/(app)/analytics/+page.svelte index 1032a706b..f35dd40e3 100644 --- a/frontend/src/routes/(app)/analytics/+page.svelte +++ b/frontend/src/routes/(app)/analytics/+page.svelte @@ -341,7 +341,11 @@ name="usedFrameworks" horizontal title={m.usedFrameworks()} - labels={data.usedFrameworks.map((framework) => framework.name.length > 60 ? `${framework.name.substring(0,60)}...` : framework.name)} + labels={data.usedFrameworks.map((framework) => + framework.name.length > 60 + ? `${framework.name.substring(0, 60)}...` + : framework.name + )} values={data.usedFrameworks.map( (framework) => framework.compliance_assessments_count )} From 2f24a6e2a0ccf4d9338fbe18b1558084ba62c32e Mon Sep 17 00:00:00 2001 From: Nassim Tabchiche Date: Sat, 7 Sep 2024 15:19:57 +0200 Subject: [PATCH 04/40] Fix backup imports --- backend/core/startup.py | 58 +++----------------------------- backend/iam/sso/models.py | 58 +++++++++++++++++++------------- backend/iam/sso/saml/defaults.py | 41 ++++++++++++++++++++++ backend/serdes/views.py | 9 ++--- 4 files changed, 86 insertions(+), 80 deletions(-) create mode 100644 backend/iam/sso/saml/defaults.py diff --git a/backend/core/startup.py b/backend/core/startup.py index f44595f10..6d761413e 100644 --- a/backend/core/startup.py +++ b/backend/core/startup.py @@ -1,12 +1,12 @@ -from django.apps import AppConfig -from django.db.models.signals import post_migrate import os -from ciso_assistant.settings import CISO_ASSISTANT_SUPERUSER_EMAIL +from django.apps import AppConfig from django.core.management import call_command - +from django.db.models.signals import post_migrate from structlog import get_logger +from ciso_assistant.settings import CISO_ASSISTANT_SUPERUSER_EMAIL + logger = get_logger(__name__) READER_PERMISSIONS_LIST = [ @@ -271,9 +271,8 @@ def startup(sender: AppConfig, **kwargs): Create superuser if CISO_ASSISTANT_SUPERUSER_EMAIL defined """ from django.contrib.auth.models import Permission - from allauth.socialaccount.providers.saml.provider import SAMLProvider + from iam.models import Folder, Role, RoleAssignment, User, UserGroup - from global_settings.models import GlobalSettings print("startup handler: initialize database") @@ -373,53 +372,6 @@ def startup(sender: AppConfig, **kwargs): except Exception as e: print(e) # NOTE: Add this exception in the logger - default_attribute_mapping = SAMLProvider.default_attribute_mapping - - settings = { - "attribute_mapping": { - "uid": default_attribute_mapping["uid"], - "email_verified": default_attribute_mapping["email_verified"], - "email": default_attribute_mapping["email"], - }, - "idp": { - "entity_id": "", - "metadata_url": "", - "sso_url": "", - "slo_url": "", - "x509cert": "", - }, - "sp": { - "entity_id": "ciso-assistant", - }, - "advanced": { - "allow_repeat_attribute_name": True, - "allow_single_label_domains": False, - "authn_request_signed": False, - "digest_algorithm": "http://www.w3.org/2001/04/xmldsig-more#rsa-sha256", - "logout_request_signed": False, - "logout_response_signed": False, - "metadata_signed": False, - "name_id_encrypted": False, - "reject_deprecated_algorithm": True, - "reject_idp_initiated_sso": True, - "signature_algorithm": "http://www.w3.org/2001/04/xmldsig-more#rsa-sha256", - "want_assertion_encrypted": False, - "want_assertion_signed": False, - "want_attribute_statement": True, - "want_message_signed": False, - "want_name_id": False, - "want_name_id_encrypted": False, - }, - } - - if not GlobalSettings.objects.filter(name=GlobalSettings.Names.SSO).exists(): - logger.info("SSO settings not found, creating default settings") - sso_settings = GlobalSettings.objects.create( - name=GlobalSettings.Names.SSO, - value={"client_id": "0", "settings": settings}, - ) - logger.info("SSO settings created", settings=sso_settings.value) - call_command("storelibraries") diff --git a/backend/iam/sso/models.py b/backend/iam/sso/models.py index c63d73713..1602b80ae 100644 --- a/backend/iam/sso/models.py +++ b/backend/iam/sso/models.py @@ -1,10 +1,14 @@ -from django.db import models -from django.utils.translation import gettext_lazy as _ +import structlog +from allauth.socialaccount.models import providers from django.core.exceptions import ObjectDoesNotExist +from django.db import models from django.db.models.query import QuerySet +from django.utils.translation import gettext_lazy as _ -from allauth.socialaccount.models import providers from global_settings.models import GlobalSettings +from iam.sso.saml.defaults import DEFAULT_SAML_SETTINGS + +logger = structlog.get_logger(__name__) class SSOSettingsQuerySet(QuerySet): @@ -15,27 +19,35 @@ def __init__(self, model=None, query=None, using=None, hints=None): def _fetch_all(self): if self._result_cache is None: - try: + if not GlobalSettings.objects.filter( + name=GlobalSettings.Names.SSO + ).exists(): + logger.info("SSO settings not found, creating default settings") + _settings = GlobalSettings.objects.create( + name=GlobalSettings.Names.SSO, + value={"client_id": "0", "settings": DEFAULT_SAML_SETTINGS}, + ) + logger.info("SSO settings created", settings=_settings.value) + else: _settings = GlobalSettings.objects.get(name=GlobalSettings.Names.SSO) - self._result_cache = [ - SSOSettings( - id=_settings.id, - name=_settings.name, - created_at=_settings.created_at, - updated_at=_settings.updated_at, - is_published=_settings.is_published, - is_enabled=_settings.value.get("is_enabled"), - provider=_settings.value.get("provider"), - client_id=_settings.value.get("client_id"), - provider_id=_settings.value.get("provider_id"), - provider_name=_settings.value.get("name"), - secret=_settings.value.get("secret"), - key=_settings.value.get("key"), - settings=_settings.value.get("settings"), - ) - ] - except ObjectDoesNotExist: - self._result_cache = [] + + self._result_cache = [ + SSOSettings( + id=_settings.id, + name=_settings.name, + created_at=_settings.created_at, + updated_at=_settings.updated_at, + is_published=_settings.is_published, + is_enabled=_settings.value.get("is_enabled"), + provider=_settings.value.get("provider"), + client_id=_settings.value.get("client_id"), + provider_id=_settings.value.get("provider_id"), + provider_name=_settings.value.get("name"), + secret=_settings.value.get("secret"), + key=_settings.value.get("key"), + settings=_settings.value.get("settings"), + ) + ] def iterator(self): self._fetch_all() diff --git a/backend/iam/sso/saml/defaults.py b/backend/iam/sso/saml/defaults.py new file mode 100644 index 000000000..d2ec799f2 --- /dev/null +++ b/backend/iam/sso/saml/defaults.py @@ -0,0 +1,41 @@ +from allauth.socialaccount.providers.saml.provider import SAMLProvider + + +DEFAULT_SAML_ATTRIBUTE_MAPPING = SAMLProvider.default_attribute_mapping + +DEFAULT_SAML_SETTINGS = { + "attribute_mapping": { + "uid": DEFAULT_SAML_ATTRIBUTE_MAPPING["uid"], + "email_verified": DEFAULT_SAML_ATTRIBUTE_MAPPING["email_verified"], + "email": DEFAULT_SAML_ATTRIBUTE_MAPPING["email"], + }, + "idp": { + "entity_id": "", + "metadata_url": "", + "sso_url": "", + "slo_url": "", + "x509cert": "", + }, + "sp": { + "entity_id": "ciso-assistant", + }, + "advanced": { + "allow_repeat_attribute_name": True, + "allow_single_label_domains": False, + "authn_request_signed": False, + "digest_algorithm": "http://www.w3.org/2001/04/xmldsig-more#rsa-sha256", + "logout_request_signed": False, + "logout_response_signed": False, + "metadata_signed": False, + "name_id_encrypted": False, + "reject_deprecated_algorithm": True, + "reject_idp_initiated_sso": True, + "signature_algorithm": "http://www.w3.org/2001/04/xmldsig-more#rsa-sha256", + "want_assertion_encrypted": False, + "want_assertion_signed": False, + "want_attribute_statement": True, + "want_message_signed": False, + "want_name_id": False, + "want_name_id_encrypted": False, + }, +} diff --git a/backend/serdes/views.py b/backend/serdes/views.py index 926d5ebcc..75ee127aa 100644 --- a/backend/serdes/views.py +++ b/backend/serdes/views.py @@ -3,7 +3,6 @@ import sys from datetime import datetime -from ciso_assistant.settings import VERSION from django.core import management from django.core.management.commands import dumpdata, loaddata from django.http import HttpResponse @@ -12,6 +11,7 @@ from rest_framework.response import Response from rest_framework.views import APIView +from ciso_assistant.settings import VERSION from serdes.serializers import LoadBackupSerializer @@ -21,9 +21,9 @@ def get(self, request, *args, **kwargs): return Response(status=status.HTTP_403_FORBIDDEN) response = HttpResponse(content_type="application/json") timestamp = datetime.now().strftime("%Y%m%d-%H%M%S") - response["Content-Disposition"] = ( - f'attachment; filename="ciso-assistant-db-{timestamp}.json"' - ) + response[ + "Content-Disposition" + ] = f'attachment; filename="ciso-assistant-db-{timestamp}.json"' response.write(f'[{{"meta": [{{"media_version": "{VERSION}"}}]}},\n') # Here we dump th data to stdout @@ -66,6 +66,7 @@ def post(self, request, *args, **kwargs): "contenttypes", "auth.permission", "sessions.session", + "iam.ssosettings", "knox.authtoken", ], ) From fbb6635e6d738ab0f21aa1403b9b259cda42e07a Mon Sep 17 00:00:00 2001 From: Nassim Tabchiche Date: Sat, 7 Sep 2024 15:20:48 +0200 Subject: [PATCH 05/40] chore: Run ruff format --- backend/serdes/views.py | 6 +++--- 1 file changed, 3 insertions(+), 3 deletions(-) diff --git a/backend/serdes/views.py b/backend/serdes/views.py index 75ee127aa..9d99a2ee1 100644 --- a/backend/serdes/views.py +++ b/backend/serdes/views.py @@ -21,9 +21,9 @@ def get(self, request, *args, **kwargs): return Response(status=status.HTTP_403_FORBIDDEN) response = HttpResponse(content_type="application/json") timestamp = datetime.now().strftime("%Y%m%d-%H%M%S") - response[ - "Content-Disposition" - ] = f'attachment; filename="ciso-assistant-db-{timestamp}.json"' + response["Content-Disposition"] = ( + f'attachment; filename="ciso-assistant-db-{timestamp}.json"' + ) response.write(f'[{{"meta": [{{"media_version": "{VERSION}"}}]}},\n') # Here we dump th data to stdout From 4d2cd86dd699c5cea6e9fd5c076c309ad902e1e7 Mon Sep 17 00:00:00 2001 From: Abderrahmane Smimite Date: Sat, 7 Sep 2024 18:33:06 +0200 Subject: [PATCH 06/40] Add Hindi and Urdu support --- backend/ciso_assistant/settings.py | 2 + frontend/messages/ar.json | 2 + frontend/messages/de.json | 2 + frontend/messages/en.json | 2 + frontend/messages/es.json | 2 + frontend/messages/fr.json | 2 + frontend/messages/hi.json | 679 ++++++++++++++++++ frontend/messages/it.json | 2 + frontend/messages/nl.json | 2 + frontend/messages/pl.json | 2 + frontend/messages/pt.json | 2 + frontend/messages/ro.json | 2 + frontend/messages/ur.json | 679 ++++++++++++++++++ frontend/project.inlang/settings.json | 2 +- .../components/SideBar/SideBarFooter.svelte | 8 +- frontend/src/lib/utils/locales.ts | 6 + 16 files changed, 1393 insertions(+), 3 deletions(-) create mode 100644 frontend/messages/hi.json create mode 100644 frontend/messages/ur.json diff --git a/backend/ciso_assistant/settings.py b/backend/ciso_assistant/settings.py index d9cc0ccc3..aa6987b4e 100644 --- a/backend/ciso_assistant/settings.py +++ b/backend/ciso_assistant/settings.py @@ -296,6 +296,8 @@ def set_ciso_assistant_url(_, __, event_dict): ("pt", "Portuguese"), ("ar", "Arabic"), ("ro", "Romanian"), + ("hi", "Hindi"), + ("ur", "Urdu"), ] PROJECT_PATH = os.path.dirname(os.path.abspath(__file__)) diff --git a/frontend/messages/ar.json b/frontend/messages/ar.json index 61a9f6aba..b42e2b70a 100644 --- a/frontend/messages/ar.json +++ b/frontend/messages/ar.json @@ -10,6 +10,8 @@ "italian": "الإيطالية", "polish": "البولندية", "romanian": "الرومانية", + "hindi": "هندية", + "urdu": "أردية", "addThreat": "أضف تهديدًا", "addReferenceControl": "أضف تحكمًا مرجعيًا", "addAppliedControl": "أضف تحكمًا مطبقًا", diff --git a/frontend/messages/de.json b/frontend/messages/de.json index 77856e9fd..eaf64205f 100644 --- a/frontend/messages/de.json +++ b/frontend/messages/de.json @@ -10,6 +10,8 @@ "italian": "Italienisch", "polish": "Polnish", "romanian": "Rumänisch", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Bedrohung hinzufügen", "addReferenceControl": "Referenzkontrolle hinzufügen", "addAppliedControl": "Angewendete Kontrolle hinzufügen", diff --git a/frontend/messages/en.json b/frontend/messages/en.json index f12cef619..13f2dd55a 100644 --- a/frontend/messages/en.json +++ b/frontend/messages/en.json @@ -10,6 +10,8 @@ "italian": "Italian", "polish": "Polish", "romanian": "Romanian", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Add threat", "addReferenceControl": "Add reference control", "addAppliedControl": "Add applied control", diff --git a/frontend/messages/es.json b/frontend/messages/es.json index abbcb1ec3..00bd48f8f 100644 --- a/frontend/messages/es.json +++ b/frontend/messages/es.json @@ -10,6 +10,8 @@ "italian": "Italiano", "polish": "Polnish", "romanian": "Rumano", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Agregar amenaza", "addReferenceControl": "Agregar control de referencia", "addAppliedControl": "Agregar control aplicado", diff --git a/frontend/messages/fr.json b/frontend/messages/fr.json index 688c529ec..f9fd514b9 100644 --- a/frontend/messages/fr.json +++ b/frontend/messages/fr.json @@ -10,6 +10,8 @@ "italian": "Italien", "polish": "Polonais", "romanian": "Roumain", + "hindi": "Hindi", + "urdu": "Ourdou", "addThreat": "Ajouter une menace", "addReferenceControl": "Ajouter une mesure de référence", "addAppliedControl": "Ajouter une mesure appliquée", diff --git a/frontend/messages/hi.json b/frontend/messages/hi.json new file mode 100644 index 000000000..9fd65abbb --- /dev/null +++ b/frontend/messages/hi.json @@ -0,0 +1,679 @@ +{ + "$schema": "https://inlang.com/schema/inlang-message-format", + "french": "फ्रेंच", + "english": "अंग्रेज़ी", + "arabic": "अरबी", + "portuguese": "पुर्तगाली", + "spanish": "स्पैनिश", + "german": "जर्मन", + "dutch": "डच", + "italian": "इतालवी", + "polish": "पोलिश", + "romanian": "रोमानियाई", + "hindi": "हिंदी", + "urdu": "उर्दू", + "addThreat": "खतरा जोड़ें", + "addReferenceControl": "संदर्भ नियंत्रण जोड़ें", + "addAppliedControl": "लागू किया गया नियंत्रण जोड़ें", + "addAsset": "संपत्ति जोड़ें", + "addRiskAssessment": "जोखिम आकलन जोड़ें", + "addRiskScenario": "जोखिम परिदृश्य जोड़ें", + "addRiskAcceptance": "जोखिम स्वीकृति जोड़ें", + "addComplianceAssessment": "नया ऑडिट", + "addEvidence": "साक्ष्य जोड़ें", + "addDomain": "डोमेन जोड़ें", + "addProject": "प्रोजेक्ट जोड़ें", + "addUser": "उपयोगकर्ता जोड़ें", + "addPolicy": "नीति जोड़ें", + "associatedThreats": "संबंधित खतरे", + "associatedReferenceControls": "संबंधित संदर्भ नियंत्रण", + "associatedAppliedControls": "संबंधित लागू नियंत्रण", + "associatedAssets": "संबंधित संपत्तियाँ", + "associatedRiskAssessments": "संबंधित जोखिम आकलन", + "associatedRiskScenarios": "संबंधित जोखिम परिदृश्य", + "associatedRiskAcceptances": "संबंधित जोखिम स्वीकृतियाँ", + "associatedComplianceAssessments": "संबंधित ऑडिट", + "associatedEvidences": "संबंधित साक्ष्य", + "associatedDomains": "संबंधित डोमेन", + "associatedProjects": "संबंधित प्रोजेक्ट", + "associatedUsers": "संबंधित उपयोगकर्ता", + "home": "होम", + "edit": "संपादित करें", + "changePassword": "पासवर्ड बदलें", + "overview": "अवलोकन", + "context": "संदर्भ", + "governance": "शासन", + "risk": "जोखिम", + "compliance": "अनुपालन", + "organization": "संगठन", + "extra": "अतिरिक्त", + "analytics": "विश्लेषण", + "calendar": "कैलेंडर", + "threats": "खतरे", + "threatsColon": "खतरे:", + "referenceControls": "संदर्भ नियंत्रण", + "referenceControlsColon": "संदर्भ नियंत्रण:", + "appliedControls": "लागू किए गए नियंत्रण", + "assets": "संपत्तियाँ", + "asset": "संपत्ति", + "policy": "नीति", + "policies": "नीतियाँ", + "riskMatrices": "जोखिम मैट्रिक्स", + "riskMatricesColon": "जोखिम मैट्रिक्स:", + "riskAssessments": "जोखिम आकलन", + "riskScenarios": "जोखिम परिदृश्य", + "riskScenario": "जोखिम परिदृश्य", + "riskAcceptances": "जोखिम स्वीकृतियाँ", + "riskAcceptance": "जोखिम स्वीकृति", + "complianceAssessments": "ऑडिट", + "complianceAssessment": "ऑडिट", + "evidences": "साक्ष्य", + "evidence": "साक्ष्य", + "frameworks": "फ्रेमवर्क", + "frameworksColon": "फ्रेमवर्क:", + "domains": "डोमेन", + "projects": "प्रोजेक्ट्स", + "users": "उपयोगकर्ता", + "user": "उपयोगकर्ता", + "userGroups": "उपयोगकर्ता समूह", + "roleAssignments": "भूमिका असाइनमेंट", + "xRays": "एक्स-रे", + "inspect": "निरीक्षण", + "scoringAssistant": "स्कोरिंग सहायक", + "scoringAssistantNoMatrixError": "इस पृष्ठ तक पहुँच प्राप्त करने के लिए कृपया लाइब्रेरी स्टोर से एक जोखिम मैट्रिक्स आयात करें", + "libraries": "लाइब्रेरीज़", + "backupRestore": "बैकअप और पुनर्स्थापना", + "myProfile": "मेरी प्रोफ़ाइल", + "aboutCiso": "CISO असिस्टेंट के बारे में", + "Logout": "लॉग आउट", + "name": "नाम", + "description": "विवरण", + "parentDomain": "अभिभावक डोमेन", + "ref": "संदर्भ", + "refId": "संदर्भ आईडी", + "businessValue": "व्यावसायिक मूल्य", + "email": "ईमेल", + "firstName": "पहला नाम", + "lastName": "अंतिम नाम", + "category": "श्रेणी", + "csfFunction": "CSF कार्य", + "eta": "ETA", + "referenceControl": "संदर्भ नियंत्रण", + "appliedControl": "लागू किया गया नियंत्रण", + "provider": "प्रदाता", + "providerColon": "प्रदाता:", + "domain": "डोमेन", + "urn": "URN", + "id": "आईडी", + "treatmentStatus": "उपचार स्थिति", + "qualification": "योग्यता", + "currentLevel": "वर्तमान स्तर", + "residualLevel": "अवशिष्ट स्तर", + "riskMatrix": "जोखिम मैट्रिक्स", + "riskMatrixColon": "जोखिम मैट्रिक्स:", + "project": "प्रोजेक्ट", + "folder": "फ़ोल्डर", + "riskAssessment": "जोखिम आकलन", + "threat": "खतरा", + "framework": "फ्रेमवर्क", + "frameworkColon": "फ्रेमवर्क:", + "file": "फाइल", + "language": "भाषा", + "builtin": "बिल्ट-इन", + "next": "अगला", + "previous": "पिछला", + "show": "दिखाएँ", + "entries": "प्रविष्टियाँ", + "searchPlaceholder": "खोजें...", + "noEntriesFound": "कोई प्रविष्टियाँ नहीं मिलीं", + "rowCount": "{start} से {end} तक {total} दिखा रहा है", + "status": "स्थिति", + "result": "परिणाम", + "effort": "प्रयास", + "impact": "प्रभाव", + "expiryDate": "समाप्ति तिथि", + "link": "लिंक", + "createdAt": "निर्मित", + "updatedAt": "अद्यतित", + "acceptedAt": "स्वीकृत", + "rejectedAt": "अस्वीकृत", + "revokedAt": "रद्द", + "submitted": "प्रस्तुत किया गया", + "rejected": "अस्वीकृत", + "revoked": "रद्द", + "locale": "स्थान", + "defaultLocale": "डिफ़ॉल्ट स्थान", + "annotation": "व्याख्या", + "library": "लाइब्रेरी", + "typicalEvidence": "सामान्य साक्ष्य", + "parentAsset": "अभिभावक संपत्ति", + "parentAssets": "अभिभावक संपत्तियाँ", + "approver": "स्वीकर्ता", + "state": "स्थिति", + "justification": "औचित्य", + "parentFolder": "अभिभावक फ़ोल्डर", + "contentType": "सामग्री प्रकार", + "type": "प्रकार", + "lcStatus": "स्थिति", + "internalReference": "आंतरिक संदर्भ", + "isActive": "सक्रिय है", + "dateJoined": "जुड़ने की तिथि", + "version": "संस्करण", + "versionColon": "संस्करण:", + "treatment": "उपचार", + "currentProba": "वर्तमान संभावना", + "currentImpact": "वर्तमान प्रभाव", + "residualProba": "अवशिष्ट संभावना", + "residualImpact": "अवशिष्ट प्रभाव", + "existingControls": "मौजूदा नियंत्रण", + "strengthOfKnowledge": "ज्ञान की शक्ति", + "dueDate": "नियत तारीख", + "attachment": "संलग्नक", + "observation": "पर्यवेक्षण", + "importMatrices": "मैट्रिक्स आयात करें", + "importFrameworks": "फ्रेमवर्क आयात करें", + "summary": "सारांश", + "composer": "रचनाकार", + "statistics": "आँकड़े", + "myProjects": "मेरे प्रोजेक्ट", + "scenarios": "परिदृश्य", + "assignedProjects": "{number} प्रोजेक्ट{s} के लिए असाइन किया गया", + "currentRiskLevelPerScenario": "जोखिम परिदृश्य प्रति वर्तमान जोखिम स्तर", + "residualRiskLevelPerScenario": "जोखिम परिदृश्य प्रति अवशिष्ट जोखिम स्तर", + "appliedControlsStatus": "लागू नियंत्रण स्थिति", + "currentRisk": "वर्तमान जोखिम", + "residualRisk": "अवशिष्ट जोखिम", + "planned": "नियोजित", + "active": "सक्रिय", + "inactive": "निष्क्रिय", + "watchlist": "वॉच लिस्ट", + "watchlistDescription": "ऐसी वस्तुएँ जो समाप्त हो चुकी हैं या अगले 30 दिनों में समाप्त हो जाएँगी", + "measuresToReview": "समीक्षा करने के लिए लागू नियंत्रण", + "exceptionsToReview": "समीक्षा के लिए स्वीकृतियाँ", + "expired": "समाप्त", + "upcoming": "आगामी", + "today": "आज", + "actionRequested": "कार्रवाई का अनुरोध किया गया", + "noRiskAcceptanceYet": "अभी तक कोई जोखिम स्वीकृति नहीं", + "noAppliedControlYet": "अभी तक कोई लागू नियंत्रण नहीं", + "authors": "लेखक", + "reviewers": "समीक्षक", + "processButton": "प्रक्रिया करें", + "selectTargets": "अपने लक्ष्यों का चयन करें", + "composerDescription": "यह आपको अपने जोखिम पर समग्र दृष्टिकोण प्राप्त करने के लिए कई घटकों (प्रोजेक्ट्स) को एकत्र करने में मदद करेगा। यह दो मामलों के लिए विशेष रूप से उपयोगी है", + "composerDescription1": "विभिन्न प्रोजेक्ट डोमेन के बीच एक विशिष्ट उपसमूह पर ध्यान केंद्रित करने के लिए व्यावसायिक खुफिया दृष्टिकोण", + "composerDescription2": "आप एक विशिष्ट सिस्टम के जोखिम आकलन में रुचि रखते हैं, जिसके लिए आपको अंतर्निहित घटकों के जोखिम आकलन की आवश्यकता है", + "overallCompliance": "कुल अनुपालन", + "exportButton": "निर्यात", + "treatmentProgressOverview": "उपचार प्रगति अवलोकन", + "pendingMeasures": "आपके लंबित लागू नियंत्रण", + "orderdByRankingScore": "अगले 30 दिनों में और रैंकिंग स्कोर के आधार पर क्रमबद्ध", + "rankingScore": "रैंकिंग स्कोर", + "noPendingAppliedControl": "कोई लंबित लागू नियंत्रण नहीं", + "rankingScoreDefintion": "रैंकिंग स्कोर एक अनुकूलनशील मेट्रिक है जो प्रयास और वर्तमान जोखिम स्तर की जानकारी को जोड़ता है, और आपको प्राथमिकता के लिए सहायता प्रदान करने के लिए अन्य डेटा के साथ इसे पार करता है", + "actions": "कार्रवाई", + "projectsSummaryEmpty": "प्रोजेक्ट्स सारांश खाली है", + "riskOpen": "जोखिम: खुला", + "riskMitigate": "जोखिम: कम करें", + "riskAccept": "जोखिम: स्वीकार करें", + "riskAvoid": "जोखिम: बचें", + "measureOpen": "माप: खुला", + "measureProgress": "माप: प्रगति में", + "measureHold": "माप: होल्ड पर", + "measureDone": "माप: पूरा", + "monday": "सोमवार", + "tuesday": "मंगलवार", + "wednesday": "बुधवार", + "thursday": "गुरुवार", + "friday": "शुक्रवार", + "saturday": "शनिवार", + "sunday": "रविवार", + "january": "जनवरी", + "february": "फरवरी", + "march": "मार्च", + "april": "अप्रैल", + "may": "मई", + "june": "जून", + "july": "जुलाई", + "august": "अगस्त", + "september": "सितंबर", + "october": "अक्टूबर", + "november": "नवंबर", + "december": "दिसंबर", + "errorsFound": "{s} त्रुटियाँ मिलीं", + "warningsFound": "{s} चेतावनियाँ मिलीं", + "infosFound": "{s} सूचनाएँ मिलीं", + "remediationPlan": "सुधार योजना", + "treatmentPlan": "उपचार योजना", + "plan": "योजना", + "asPDF": "PDF के रूप में", + "asCSV": "CSV के रूप में", + "draft": "ड्राफ्ट", + "riskMatrixView": "जोखिम मैट्रिक्स दृश्य", + "currentInMatrixView": "वर्तमान", + "probability": "संभावना", + "riskLevels": "जोखिम स्तर", + "riskLevel": "जोखिम स्तर", + "cancel": "रद्द करें", + "save": "सहेजें", + "assetsImpactedByTheRiskScenario": "जोखिम परिदृश्य द्वारा प्रभावित संपत्तियाँ", + "ecistingMeasures": "मौजूदा नियंत्रण", + "theExistingAppliedControlsToManageThisRisk": "इस जोखिम को प्रबंधित करने के लिए मौजूदा लागू नियंत्रण", + "currentRiskLevelGivenCurrentMeasures": "वर्तमान लागू नियंत्रणों के अनुसार वर्तमान जोखिम स्तर", + "riskLevelWhenAllExtraMeasuresDone": "सभी अतिरिक्त उपाय किए जाने पर जोखिम स्तर", + "myUserGroups": "मेरे उपयोगकर्ता समूह", + "changePasswordText": "आप यहाँ अपना पासवर्ड बदल सकते हैं। इस ऑपरेशन के बाद आपको अपने नए पासवर्ड के साथ लॉग इन करना होगा", + "oldPassword": "पुराना पासवर्ड", + "newPassword": "नया पासवर्ड", + "confirmNewPassword": "नए पासवर्ड की पुष्टि करें", + "label": "लेबल", + "NA": "N/A", + "threatAgentFactors": "खतरा एजेंट कारक", + "vulnerabilityFactors": "भेद्यता कारक", + "businessImpactFactors": "व्यावसायिक प्रभाव कारक", + "technicalImpactFactors": "तकनीकी प्रभाव कारक", + "assessmentVector": "मूल्यांकन वेक्टर", + "skillLevelText": "इस खतरे समूह के कितने तकनीकी रूप से कुशल हैं?", + "skillLevelChoice1": "कोई तकनीकी कौशल नहीं", + "skillLevelChoice2": "कुछ तकनीकी कौशल", + "skillLevelChoice3": "उन्नत कंप्यूटर उपयोगकर्ता", + "skillLevelChoice4": "नेटवर्क और प्रोग्रामिंग कौशल", + "skillLevelChoice5": "सुरक्षा प्रवेश कौशल", + "motiveText": "इस खतरे समूह को इस भेद्यता को खोजने और उसका उपयोग करने के लिए कितना प्रेरित किया गया है?", + "motiveChoice1": "कम या कोई इनाम नहीं", + "motiveChoice2": "संभावित इनाम", + "motiveChoice3": "उच्च इनाम", + "opportunityText": "इस खतरे समूह को इस भेद्यता का पता लगाने और उसका उपयोग करने के लिए कौन से संसाधन और अवसर चाहिए?", + "opportunityChoice1": "पूर्ण पहुँच या महंगे संसाधन चाहिए", + "opportunityChoice2": "विशिष्ट पहुँच या संसाधन चाहिए", + "opportunityChoice3": "कुछ पहुँच या संसाधन चाहिए", + "opportunityChoice4": "कोई पहुँच या संसाधन नहीं चाहिए", + "sizeText": "इस खतरे समूह का आकार कितना बड़ा है?", + "sizeChoice1": "विकासकर्ता या सिस्टम प्रशासक", + "sizeChoice2": "इंट्रानेट उपयोगकर्ता", + "sizeChoice3": "साझेदार", + "sizeChoice4": "प्रमाणित उपयोगकर्ता", + "sizeChoice5": "गुमनाम इंटरनेट उपयोगकर्ता", + "easeOfDiscoveryText": "इस खतरे समूह के लिए इस भेद्यता की खोज कितनी आसान है?", + "easeOfDiscoveryChoice1": "व्यवहारिक रूप से असंभव", + "easeOfDiscoveryChoice2": "मुश्किल", + "easeOfDiscoveryChoice3": "आसान", + "easeOfDiscoveryChoice4": "स्वचालित उपकरण उपलब्ध हैं", + "easeOfExploitText": "इस खतरे समूह के लिए इस भेद्यता का उपयोग करना कितना आसान है?", + "easeOfExploitChoice1": "सैद्धांतिक", + "easeOfExploitChoice2": "मुश्किल", + "easeOfExploitChoice3": "आसान", + "easeOfExploitChoice4": "स्वचालित उपकरण उपलब्ध हैं", + "awarenessText": "इस खतरे समूह के लिए इस भेद्यता की कितनी जानकारी है?", + "awarenessChoice1": "अज्ञात", + "awarenessChoice2": "छिपा हुआ", + "awarenessChoice3": "स्पष्ट", + "awarenessChoice4": "सार्वजनिक ज्ञान", + "intrusionDetectionText": "इसका पता लगाने की संभावना कितनी है?", + "intrusionDetectionChoice1": "एप्लिकेशन में सक्रिय पहचान", + "intrusionDetectionChoice2": "लॉग किया गया और समीक्षा की गई", + "intrusionDetectionChoice3": "समीक्षा के बिना लॉग किया गया", + "intrusionDetectionChoice4": "लॉग नहीं किया गया", + "financialDamageText": "उपयोग से कितना वित्तीय नुकसान होगा?", + "financialDamageChoice1": "भेद्यता को ठीक करने की लागत से कम", + "financialDamageChoice2": "वार्षिक लाभ पर मामूली प्रभाव", + "financialDamageChoice3": "वार्षिक लाभ पर महत्वपूर्ण प्रभाव", + "financialDamageChoice4": "दिवालियापन", + "reputationDamageText": "उपयोग से क्या प्रतिष्ठा को नुकसान होगा जो व्यवसाय को नुकसान पहुँचाएगा?", + "reputationDamageChoice1": "न्यूनतम नुकसान", + "reputationDamageChoice2": "मुख्य खातों का नुकसान", + "reputationDamageChoice3": "सद्भावना की हानि", + "reputationDamageChoice4": "ब्रांड को नुकसान", + "nonComplianceText": "अनुपालन न होने से कितनी एक्सपोजर होती है?", + "nonComplianceChoice1": "मामूली उल्लंघन", + "nonComplianceChoice2": "स्पष्ट उल्लंघन", + "nonComplianceChoice3": "उच्च प्रोफ़ाइल उल्लंघन", + "nonComplianceChoice4": "कोई एक्सपोजर नहीं", + "privacyViolationText": "कितना व्यक्तिगत रूप से पहचाने जाने योग्य जानकारी का खुलासा हो सकता है?", + "privacyViolationChoice1": "एक व्यक्ति", + "privacyViolationChoice2": "सैकड़ों लोग", + "privacyViolationChoice3": "हजारों लोग", + "privacyViolationChoice4": "लाखों लोग", + "lossOfConfidentialityText": "कितना डेटा का खुलासा हो सकता है और यह कितना संवेदनशील है?", + "lossOfConfidentialityChoice1": "न्यूनतम गैर-संवेदनशील डेटा का खुलासा", + "lossOfConfidentialityChoice2": "न्यूनतम महत्वपूर्ण डेटा या व्यापक गैर-संवेदनशील डेटा का खुलासा", + "lossOfConfidentialityChoice3": "विस्तृत महत्वपूर्ण डेटा का खुलासा", + "lossOfConfidentialityChoice4": "सभी डेटा का खुलासा", + "lossOfIntegrityText": "कितना डेटा भ्रष्ट हो सकता है और यह कितना क्षतिग्रस्त है?", + "lossOfIntegrityChoice1": "न्यूनतम थोड़ा भ्रष्ट डेटा", + "lossOfIntegrityChoice2": "न्यूनतम गंभीर भ्रष्ट डेटा", + "lossOfIntegrityChoice3": "विस्तृत थोड़ा भ्रष्ट डेटा", + "lossOfIntegrityChoice4": "विस्तृत गंभीर भ्रष्ट डेटा", + "lossOfIntegrityChoice5": "सभी डेटा पूरी तरह से भ्रष्ट", + "lossOfAvailabilityText": "कितनी सेवा खो सकती है और यह कितनी महत्वपूर्ण है?", + "lossOfAvailabilityChoice1": "न्यूनतम द्वितीयक सेवाओं का अवरोध", + "lossOfAvailabilityChoice2": "न्यूनतम प्राथमिक या विस्तृत द्वितीयक सेवाओं का अवरोध", + "lossOfAvailabilityChoice3": "विस्तृत प्राथमिक सेवाओं का अवरोध", + "lossOfAvailabilityChoice4": "सभी सेवाएँ पूरी तरह से खो गईं", + "lossOfAccountabilityText": "क्या खतरे एजेंटों की क्रियाएँ एक व्यक्ति से जुड़ी जा सकती हैं?", + "lossOfAccountabilityChoice1": "पूरी तरह से पता लगाने योग्य", + "lossOfAccountabilityChoice2": "संभवतः पता लगाने योग्य", + "lossOfAccountabilityChoice3": "पूरी तरह से गुमनाम", + "ignore": "नज़रअंदाज़ करें", + "loadedLibraries": "लोड की गई लाइब्रेरीज़", + "librariesStore": "लाइब्रेरी स्टोर", + "currentlyNoLoadedLibraries": "आपके पास अभी कोई लोड की गई लाइब्रेरी नहीं है", + "loadingLibraryUploadButton": "लाइब्रेरी अपलोड बटन लोड हो रहा है", + "errorOccuredWhileLoadingLibrary": "लाइब्रेरी फ़ॉर्म लोड करते समय निम्नलिखित त्रुटि हुई", + "packager": "पैकेजिंग", + "packagerColon": "पैकेजिंग:", + "dependencies": "निर्भरता", + "copyright": "कॉपीराइट", + "addYourLibrary": "अपनी खुद की लाइब्रेरी जोड़ें", + "libraryFileInYaml": "YAML प्रारूप में लाइब्रेरी फ़ाइल", + "importBackup": "बैकअप आयात करें", + "exportBackup": "बैकअप निर्यात करें", + "confirmImportBackup": "क्या आप सुनिश्चित हैं कि आप इस बैकअप को आयात करना चाहते हैं? इससे सभी मौजूदा डेटा अधिलेखित हो जाएगा।", + "exportDatabase": "डेटाबेस निर्यात करें", + "upload": "अपलोड करें", + "add": "जोड़ें", + "undefined": "--", + "production": "उत्पादन", + "design": "डिज़ाइन", + "development": "विकास", + "endOfLife": "जीवन का अंत", + "dropped": "छोड़ा गया", + "technical": "तकनीकी", + "physical": "भौतिक", + "process": "प्रक्रिया", + "veryLow": "बहुत कम", + "low": "कम", + "high": "उच्च", + "veryHigh": "बहुत उच्च", + "small": "छोटा", + "medium": "मध्यम", + "large": "बड़ा", + "extraLarge": "बहुत बड़ा", + "rid": "RID", + "scope": "परिधि", + "reader": "रीडर", + "lastUpdate": "अंतिम अद्यतन", + "riskScenarioAssetHelpText": "इस जोखिम परिदृश्य द्वारा प्रभावित संपत्तियाँ", + "riskScenarioMeasureHelpText": "इस जोखिम को प्रबंधित करने के लिए मौजूदा लागू नियंत्रण", + "currentAssessment": "वर्तमान आकलन", + "targetAssessment": "लक्ष्य आकलन", + "currentRiskLevel": "वर्तमान जोखिम स्तर", + "residualRiskLevel": "अवशिष्ट जोखिम स्तर", + "currentRiskLevelHelpText": "वर्तमान उपायों के अनुसार जोखिम स्तर", + "residualRiskLevelHelpText": "सभी अतिरिक्त उपाय किए जाने पर जोखिम स्तर", + "yourSelection": "आपका चयन", + "composerHint": "सुझाव: आप भविष्य में उपयोग के लिए इस पृष्ठ को बुकमार्क कर सकते हैं", + "composerTitle": "यह चुने गए जोखिम आकलन के लिए अवलोकन है", + "composerTitlePlural": "यह {number} चुने गए जोखिम आकलन के लिए अवलोकन है", + "statusOfAssociatedMeasures": "संबंधित उपायों की स्थिति", + "forTheSelectedScope": "चुनी गई परिधि के लिए, आपके पास", + "untreatedRiskScenarios": "{count} अनुपचारित जोखिम परिदृश्य", + "acceptedRiskScenarios": "{count} स्वीकृत जोखिम परिदृश्य", + "reviewNeeded": "समीक्षा की आवश्यकता है", + "ok": "ठीक", + "inconsistenciesFoundComposer": "{count} असंगतता मिली। अधिक जानकारी के लिए जाँच करें", + "current": "वर्तमान", + "residual": "अवशिष्ट", + "jumpToRiskAssessment": "जोखिम आकलन पर जाएं", + "additionalMeasures": "अतिरिक्त उपाय", + "riskAssessmentMatrixHelpText": "चेतावनी: जोखिम आकलन बनने के बाद आप जोखिम मैट्रिक्स को नहीं बदल पाएंगे", + "etaHelpText": "आगमन का अनुमानित समय", + "dueDateHelpText": "जिस तिथि तक आकलन पूरा करना है", + "expiryDateHelpText": "जिस तिथि तक वस्तु मान्य नहीं होगी", + "linkHelpText": "कार्रवाई फॉलो-अप के लिए बाहरी यूआरएल (उदा. जिरा टिकट)", + "effortHelpText": "लागू किए गए नियंत्रण को लागू करने के लिए आवश्यक प्रयास", + "riskAcceptanceJusitficationHelpText": "जोखिम स्वीकृति के लिए औचित्य। केवल स्वीकर्ता ही इस फ़ील्ड को संपादित कर सकता है।", + "approverHelpText": "जोखिम मालिक और स्वीकर्ता की पहचान", + "riskAcceptanceRiskScenariosHelpText": "जोखिम परिदृश्य जिन्हें स्वीकार किया गया है", + "attachmentHelpText": "साक्ष्य के लिए फ़ाइल (उदा. स्क्रीनशॉट, लॉग फ़ाइल, आदि)। चयनित होने पर, आप सीधे अपने क्लिपबोर्ड से स्क्रीनशॉट पेस्ट कर सकते हैं।", + "attachmentWarningText": "चेतावनी: नई फ़ाइल अपलोड करने से मौजूदा फ़ाइल अधिलेखित हो जाएगी", + "isActiveHelpText": "निर्धारित करता है कि इस उपयोगकर्ता को सक्रिय माना जाना चाहिए या नहीं", + "helloThere": "नमस्ते 👋", + "thisIsCisoAssistant": "यह CISO असिस्टेंट है।", + "yourStreamlined": "आपका सुव्यवस्थित", + "oneStopShop": "एक-स्टॉप शॉप", + "forComplianceRiskManagement": "अनुपालन और जोखिम प्रबंधन के लिए।", + "youCanSetPAsswordHere": "आप यहाँ अपना पासवर्ड सेट कर सकते हैं", + "setPassword": "पासवर्ड सेट करें", + "logIntoYourAccount": "अपने खाते में लॉग इन करें", + "youNeedToLogIn": "आपको सभी सुविधाओं तक पहुँच प्राप्त करने के लिए लॉग इन करना होगा", + "forgtPassword": "पासवर्ड भूल गए", + "login": "लॉगिन", + "password": "पासवर्ड", + "enterYourEmail": "नीचे अपना ईमेल पता दर्ज करें, और हम आपको नया पासवर्ड सेट करने के निर्देश भेजेंगे", + "send": "भेजें", + "goBackToLogin": "लॉगिन पर वापस जाएं", + "riskAcceptanceReviewMessage": "यह जोखिम स्वीकृति प्रसंस्करण के लिए प्रतीक्षारत है। इसे मान्य करने या अस्वीकार करने से पहले इसकी समीक्षा करना याद रखें, आप वापस नहीं जा सकेंगे।", + "validate": "मान्य करें", + "reject": "अस्वीकार करें", + "revoke": "रद्द करें", + "riskAcceptanceValidatedMessage": "यह जोखिम स्वीकृति वर्तमान में मान्य है। इसे किसी भी समय रद्द किया जा सकता है, लेकिन यह अपरिवर्तनीय होगा। यदि आवश्यक हो तो आपको इसे एक अलग संस्करण के साथ डुप्लिकेट करना होगा।", + "confirmModalTitle": "पुष्टि करें", + "confirmModalMessage": "क्या आप सुनिश्चित हैं? इस क्रिया से निम्न वस्तु स्थायी रूप से प्रभावित होगी", + "submit": "प्रस्तुत करें", + "requirementAssessment": "आवश्यकता आकलन", + "requirementAssessments": "आवश्यकता आकलन", + "deleteModalTitle": "हटाएं", + "deleteModalMessage": "क्या आप सुनिश्चित हैं कि आप निम्न वस्तु को हटाना चाहते हैं", + "download": "डाउनलोड करें", + "loading": "लोड हो रहा है", + "open": "खुला", + "mitigate": "कम करें", + "accept": "स्वीकार किया गया", + "avoid": "बचें", + "transfer": "साझा करें", + "primary": "प्राथमिक", + "support": "समर्थन", + "toDo": "करना है", + "inProgress": "प्रगति में", + "inReview": "समीक्षा में", + "deprecated": "अप्रचलित", + "onHold": "होल्ड पर", + "done": "पूरा", + "nonCompliant": "अनुपालन नहीं", + "nonCompliantMinor": "अनुपालन नहीं मामूली", + "nonCompliantMajor": "अनुपालन नहीं प्रमुख", + "partiallyCompliant": "आंशिक रूप से अनुपालन", + "compliant": "अनुपालन", + "notApplicable": "लागू नहीं", + "notAssessed": "आकलित नहीं", + "administrator": "प्रशासक", + "domainManager": "डोमेन प्रबंधक", + "analyst": "विश्लेषक", + "successfullyCreatedObject": "{object} वस्तु सफलतापूर्वक बनाई गई है", + "successfullyDuplicateObject": "{object} वस्तु सफलतापूर्वक डुप्लिकेट की गई है", + "successfullyUpdatedObject": "{object} वस्तु सफलतापूर्वक अद्यतन की गई है", + "successfullySavedObject": "{object} वस्तु सफलतापूर्वक सहेजी गई है", + "successfullyDeletedObject": "{object} वस्तु सफलतापूर्वक हटा दी गई है", + "successfullyDeletedLibrary": "लाइब्रेरी सफलतापूर्वक हटाई गई है", + "successfullyCreatedUser": "उपयोगकर्ता सफलतापूर्वक बनाया गया। पासवर्ड सेट करने के लिए एक ईमेल भेजा गया था।", + "successfullyUpdatedUser": "उपयोगकर्ता: {email} सफलतापूर्वक अद्यतन किया गया है", + "successfullyValidatedObject": "{object} वस्तु सफलतापूर्वक मान्य की गई है", + "successfullyRejectedObject": "{object} वस्तु सफलतापूर्वक अस्वीकार की गई है", + "successfullyRevokedObject": "{object} वस्तु सफलतापूर्वक रद्द की गई है", + "successfullyImportedObject": "{object} वस्तु सफलतापूर्वक आयात की गई है", + "anErrorOccurred": "एक त्रुटि उत्पन्न हुई है", + "attachmentDeleted": "संलग्नक सफलतापूर्वक हटा दिया गया है", + "librarySuccessfullyLoaded": "लाइब्रेरी सफलतापूर्वक लोड की गई है", + "noLibraryDetected": "कोई लाइब्रेरी पता नहीं चला", + "errorLoadingLibrary": "लाइब्रेरी लोड करने में त्रुटि", + "updateThisLibrary": "इस लाइब्रेरी को अद्यतन करें", + "librarySuccessfullyUpdated": "लाइब्रेरी सफलतापूर्वक अद्यतन की गई", + "libraryNotFound": "लाइब्रेरी नहीं मिली", + "libraryHasNoUpdate": "इस लाइब्रेरी का कोई अद्यतन नहीं है", + "dependencyNotFound": "निर्भरता नहीं मिली", + "invalidLibraryUpdate": "अवैध लाइब्रेरी अद्यतन", + "passwordSuccessfullyChanged": "आपका पासवर्ड सफलतापूर्वक बदल गया है", + "passwordSuccessfullyReset": "आपका पासवर्ड सफलतापूर्वक रीसेट हो गया है", + "passwordSuccessfullySet": "आपका पासवर्ड सफलतापूर्वक सेट हो गया है", + "passwordSuccessfullySetWelcome": "आपका पासवर्ड सफलतापूर्वक सेट हो गया है। CISO असिस्टेंट में आपका स्वागत है!", + "waitBeforeRequestingResetLink": "नया रीसेट लिंक का अनुरोध करने से पहले कृपया {timing} सेकंड प्रतीक्षा करें", + "resetLinkSent": "अनुरोध प्राप्त हो गया है, आपको निम्न पते पर एक रीसेट लिंक प्राप्त होना चाहिए: {email}", + "riskAcceptanceStateDoesntAllowEdit": "जोखिम स्वीकृति की स्थिति इसे संपादित करने की अनुमति नहीं देती", + "associatedRequirements": "संबंधित आवश्यकताएँ", + "isPublished": "प्रकाशित है", + "suggestedReferenceControls": "सुझाए गए संदर्भ नियंत्रण", + "threatsCovered": "कवर किए गए खतरे", + "noFileDetected": "त्रुटि: कोई फ़ाइल का पता नहीं चला", + "usedRiskMatrices": "प्रयुक्त जोखिम मैट्रिक्स", + "usedFrameworks": "प्रयुक्त फ्रेमवर्क", + "riskAssessmentsStatus": "जोखिम आकलन की स्थिति", + "complianceAssessmentsStatus": "ऑडिट की स्थिति", + "noDescription": "कोई विवरण नहीं", + "noExistingControls": "कोई मौजूदा नियंत्रण नहीं", + "noJustification": "कोई औचित्य नहीं", + "undefinedSOK": "मूल्यांकन का समर्थन करने वाले ज्ञान की ताकत परिभाषित नहीं है", + "lowSOK": "मूल्यांकन का समर्थन करने वाले ज्ञान की ताकत कम है", + "mediumSOK": "मूल्यांकन का समर्थन करने वाले ज्ञान की ताकत मध्यम है", + "highSOK": "मूल्यांकन का समर्थन करने वाले ज्ञान की ताकत उच्च है", + "libraryLoadingError": "आपकी लाइब्रेरी लोड करते समय एक त्रुटि उत्पन्न हुई", + "libraryAlreadyLoadedError": "यह लाइब्रेरी पहले ही लोड की जा चुकी है", + "invalidLibraryFileError": "अवैध लाइब्रेरी फ़ाइल। कृपया सुनिश्चित करें कि प्रारूप सही है।", + "taintedFormMessage": "क्या आप इस पृष्ठ को छोड़ना चाहते हैं? किए गए परिवर्तन सहेजे नहीं जा सकते।", + "riskScenariosStatus": "जोखिम परिदृश्यों की स्थिति", + "onlineDocs": "ऑनलाइन दस्तावेज़ीकरण", + "warning": "चेतावनी", + "missingMandatoyObjects1": "कुछ अनिवार्य वस्तुएँ {model} अभी तक नहीं बनाई गई हैं या आयात नहीं की गई हैं", + "missingMandatoyObjects2": "कृपया आगे बढ़ने से पहले उन्हें जोड़ें", + "attemptToDeleteOnlyAdminAccountError": "आप अपने एप्लिकेशन के केवल व्यवस्थापक खाते को हटा नहीं सकते।", + "attemptToRemoveOnlyAdminUserGroup": "आप एप्लिकेशन के केवल व्यवस्थापक उपयोगकर्ता को व्यवस्थापक उपयोगकर्ता समूह से हटा नहीं सकते।", + "scoringHelpText": "स्कोरिंग को सक्षम करने के लिए जाँचें", + "minScore": "न्यूनतम स्कोर", + "maxScore": "अधिकतम स्कोर", + "setTemporaryPassword1": "यदि उपयोगकर्ता अपना पासवर्ड सेट नहीं कर सकता है, तो आप", + "setTemporaryPassword": "एक अस्थायी पासवर्ड सेट करें", + "setTemporaryPassword2": "कृपया एक मजबूत पासवर्ड का उपयोग करें और सुनिश्चित करें कि उपयोगकर्ता इसे जल्द से जल्द बदलने के लिए सूचित किया जाए", + "youCanSetNewPassword": "आप यहाँ नया पासवर्ड सेट कर सकते हैं", + "userWillBeDisconnected": "उपयोगकर्ता को डिस्कनेक्ट कर दिया जाएगा और उसे फिर से लॉग इन करने की आवश्यकता होगी", + "scoresDefinition": "स्कोर की परिभाषा", + "selectedImplementationGroups": "चयनित कार्यान्वयन समूह", + "implementationGroupsDefinition": "कार्यान्वयन समूह परिभाषा", + "threatRadarChart": "खतरा रडार", + "noThreatsMapped": "कोई खतरे नहीं जोड़े गए। बेहतर अवलोकन के लिए अपने जोखिम परिदृश्यों से खतरों को जोड़ने पर विचार करें।", + "actionPlan": "कार्रवाई योजना", + "noStatus": "कोई स्थिति नहीं", + "actionPlanHelpText": "स्थिति द्वारा अलग और ETA द्वारा क्रमबद्ध", + "matchingRequirements": "मेल खाने वाली आवश्यकताएँ", + "asZIP": "ZIP के रूप में", + "incoming": "आगामी", + "outdated": "पुराना", + "flashMode": "फ्लैश मोड", + "goBackToAudit": "ऑडिट पर वापस जाएं", + "exportBackupDescription": "यह डेटाबेस का बैकअप बनाएगा और इसे सीरियलाइज़ करेगा, जिसमें उपयोगकर्ता और आरबीएसी शामिल हैं। साक्ष्य और अन्य फ़ाइलें बैकअप में शामिल नहीं हैं।", + "importBackupDescription": "यह बैकअप से डेटाबेस को पुनर्स्थापित करेगा और इसे डीसिरियलाइज़ करेगा। इससे सभी मौजूदा डेटा अधिलेखित हो जाएगा, जिसमें उपयोगकर्ता और आरबीएसी शामिल हैं और इसे पूर्ववत नहीं किया जा सकता है।", + "riskAssessmentInProgress": "जोखिम आकलन अभी भी प्रगति पर है", + "riskAssessmentNoAuthor": "इस जोखिम आकलन के लिए कोई लेखक असाइन नहीं किया गया है", + "riskAssessmentEmpty": "जोखिम आकलन खाली है। अभी तक कोई जोखिम परिदृश्य घोषित नहीं किया गया है", + "riskScenarioNoCurrentLevel": "वर्तमान जोखिम स्तर का आकलन नहीं किया गया है", + "riskScenarioNoResidualLevel": "अवशिष्ट जोखिम स्तर का आकलन नहीं किया गया है। यदि कोई अतिरिक्त उपाय नहीं किए गए हैं, तो यह वर्तमान जोखिम के समान स्तर पर होना चाहिए", + "riskScenarioResidualHigherThanCurrent": "अवशिष्ट जोखिम स्तर वर्तमान की तुलना में अधिक है", + "riskScenarioResidualProbaHigherThanCurrent": "अवशिष्ट जोखिम संभावना वर्तमान से अधिक है", + "riskScenarioResidualImpactHigherThanCurrent": "अवशिष्ट जोखिम प्रभाव वर्तमान से अधिक है", + "riskScenarioResidualLoweredWithoutMeasures": "अवशिष्ट जोखिम स्तर को बिना किसी विशिष्ट उपाय के कम कर दिया गया है", + "riskScenarioAcceptedNoAcceptance": "जोखिम स्वीकार किया गया लेकिन कोई जोखिम स्वीकृति संलग्न नहीं है", + "appliedControlNoETA": "कोई ETA नहीं है", + "appliedControlETAInPast": "ETA अब अतीत में है। इसकी स्थिति या तिथि को अपडेट करने पर विचार करें", + "appliedControlNoEffort": "कोई अनुमानित प्रयास नहीं है। यह आपको प्राथमिकता में मदद करेगा", + "appliedControlNoLink": "लागू नियंत्रण में कोई बाहरी लिंक संलग्न नहीं है। यह आपको फॉलो-अप के लिए मदद करेगा", + "riskAcceptanceNoExpiryDate": "स्वीकृति की समाप्ति तिथि नहीं है", + "riskAcceptanceExpired": "स्वीकृति समाप्त हो चुकी है। स्थिति या तिथि को अपडेट करने पर विचार करें", + "complianceAssessmentInProgress": "ऑडिट अभी भी प्रगति पर है", + "complianceAssessmentNoAuthor": "इस ऑडिट के लिए कोई लेखक असाइन नहीं किया गया है", + "requirementAssessmentNoAppliedControl": "आवश्यकता आकलन परिणाम अनुपालन या आंशिक रूप से अनुपालन है और कोई लागू नियंत्रण नहीं है", + "appliedControlNoReferenceControl": "लागू नियंत्रण में कोई संदर्भ नियंत्रण नहीं चुना गया है", + "evidenceNoFile": "साक्ष्य में कोई फ़ाइल अपलोड नहीं की गई है", + "requirementAppliedControlHelpText": "चयनित उपायों से जुड़े साक्ष्य स्वचालित रूप से आवश्यकता से जुड़े होंगे।", + "requirementEvidenceHelpText": "यह टैब आपको आवश्यकता में अतिरिक्त साक्ष्य जोड़ने की अनुमति देता है।", + "providerID": "प्रदाता आईडी", + "clientID": "क्लाइंट आईडी", + "secret": "गुप्त", + "key": "कुंजी", + "settings": "सेटिंग्स", + "identityProvider": "पहचान प्रदाता", + "identityProviders": "पहचान प्रदाता", + "clientIDHelpText": "ऐप आईडी, या उपभोक्ता कुंजी", + "secretHelpText": "एपीआई गुप्त, क्लाइंट गुप्त, या उपभोक्ता गुप्त", + "SAMLIdPConfiguration": "SAML IdP कॉन्फ़िगरेशन", + "SPConfiguration": "SP कॉन्फ़िगरेशन", + "advancedSettings": "उन्नत सेटिंग्स", + "IdPEntityID": "IdP एंटिटी आईडी", + "metadataURL": "मेटाडाटा यूआरएल", + "SSOURL": "SSO यूआरएल", + "SLOURL": "SLO यूआरएल", + "x509Cert": "x509 प्रमाणपत्र", + "SPEntityID": "SP एंटिटी आईडी", + "attributeMappingUID": "एट्रिब्यूट मैपिंग UID", + "attributeMappingEmail": "एट्रिब्यूट मैपिंग ईमेल", + "attributeMappingEmailVerified": "एट्रिब्यूट मैपिंग ईमेल सत्यापित", + "allowRepeatAttributeName": "समान एट्रिब्यूट नाम की अनुमति दें", + "allowSingleLabelDomains": "सिंगल लेबल डोमेन की अनुमति दें", + "authnRequestSigned": "Authn अनुरोध हस्ताक्षरित", + "digestAlgorithm": "डाइजेस्ट एल्गोरिथ्म", + "logoutRequestSigned": "लॉगआउट अनुरोध हस्ताक्षरित", + "logoutResponseSigned": "लॉगआउट प्रतिक्रिया हस्ताक्षरित", + "metadataSigned": "मेटाडाटा हस्ताक्षरित", + "nameIDEncrypted": "नाम आईडी एन्क्रिप्टेड", + "rejectDeprecatedAlgorithm": "अप्रचलित एल्गोरिथ्म अस्वीकार करें", + "rejectIdPInitiatedSSO": "IdP द्वारा आरंभित SSO अस्वीकार करें", + "signatureAlgorithm": "हस्ताक्षर एल्गोरिथ्म", + "wantAssertionSigned": "अभिकथन हस्ताक्षरित चाहिए", + "wantAssertionEncrypted": "अभिकथन एन्क्रिप्टेड चाहिए", + "wantAttributeStatement": "एट्रिब्यूट वक्तव्य चाहिए", + "wantMessageSigned": "संदेश हस्ताक्षरित चाहिए", + "wantNameID": "नाम आईडी चाहिए", + "wantNameIDEncrypted": "नाम आईडी एन्क्रिप्टेड चाहिए", + "IdPConfiguration": "IdP कॉन्फ़िगरेशन", + "enableSSO": "SSO सक्षम करें", + "failedSSO": "SSO प्रमाणीकरण विफल रहा, कृपया अपने प्रशासक से संपर्क करें", + "UserDoesNotExist": "उपयोगकर्ता घोषित नहीं है, कृपया अपने प्रशासक से संपर्क करें", + "idPInitiatedSSORejected": "IdP द्वारा आरंभित SSO अस्वीकार कर दिया गया, कृपया अपने प्रशासक से संपर्क करें", + "permissionDenied": "अनुमति अस्वीकृत", + "signupClosed": "साइनअप बंद", + "loginSSO": "SSO के साथ लॉगिन करें", + "or": "या", + "errorImportingLibrary": "लाइब्रेरी आयात के दौरान त्रुटि", + "libraryImportError": "लाइब्रेरी आयात के दौरान एक त्रुटि उत्पन्न हुई", + "ssoSettingsupdated": "SSO सेटिंग्स अपडेट की गईं", + "ssoSettings": "SSO सेटिंग्स", + "ssoSettingsDescription": "यहाँ अपने सिंगल साइन-ऑन सेटिंग्स कॉन्फ़िगर करें।", + "sso": "SSO", + "isSso": "क्या SSO है", + "suggestion": "सुझाव", + "suggestionColon": "सुझाव:", + "annotationColon": "व्याख्या:", + "mapping": "मैपिंग", + "mappingInference": "मैपिंग अनुमान", + "mappingInferenceTip": "इस आवश्यकता के लिए मैपिंग सुझाव उपलब्ध है", + "additionalInformation": "अतिरिक्त जानकारी", + "requirementMappingSet": "मैपिंग", + "requirementMappingSetColon": "मैपिंग:", + "requirementMappingSets": "मैपिंग्स", + "requirementMapping": "आवश्यकता मैपिंग", + "requirementMappings": "आवश्यकता मैपिंग्स", + "sourceFramework": "स्रोत फ्रेमवर्क", + "targetFramework": "लक्ष्य फ्रेमवर्क", + "baseline": "आधार रेखा", + "createAuditFromBaseline": "आधार रेखा से ऑडिट बनाएं", + "coverageColon": "कवरेज:", + "full": "पूर्ण", + "partial": "आंशिक", + "noResultFound": "कोई परिणाम नहीं मिला", + "filters": "फ़िल्टर", + "notApplicableScore": "यदि आवश्यकता आकलन लागू नहीं है तो आप स्कोर नहीं कर सकते", + "maturity": "परिपक्वता", + "progress": "प्रगति", + "back": "वापस", + "duplicate": "प्रतिलिपि", + "duplicateRiskAssessment": "जोखिम आकलन की प्रतिलिपि बनाएँ", + "size": "आकार", + "financial": "वित्तीय", + "legal": "कानूनी", + "reputation": "प्रतिष्ठा", + "operational": "संचालनात्मक", + "confidentiality": "गोपनीयता", + "integrity": "अखंडता", + "availability": "उपलब्धता", + "authenticity": "प्रामाणिकता", + "owner": "मालिक", + "waitingRiskAcceptances": "नमस्ते! आपके पास वर्तमान में {number} जोखिम स्वीकृति{s} लंबित हैं। आप उन्हें जोखिम टैब में पा सकते हैं।" +} diff --git a/frontend/messages/it.json b/frontend/messages/it.json index 93fa2dcad..1bc4797c3 100644 --- a/frontend/messages/it.json +++ b/frontend/messages/it.json @@ -10,6 +10,8 @@ "italian": "Italiano", "polish": "Polacco", "romanian": "Rumeno", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Aggiungi minaccia", "addReferenceControl": "Aggiungi controllo di riferimento", "addAppliedControl": "Aggiungi controllo applicato", diff --git a/frontend/messages/nl.json b/frontend/messages/nl.json index 307bdc3c3..a497eb799 100644 --- a/frontend/messages/nl.json +++ b/frontend/messages/nl.json @@ -10,6 +10,8 @@ "italian": "Italiaans", "polish": "Pools", "romanian": "Roemeens", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Bedreiging toevoegen", "addReferenceControl": "Referentiecontrole toevoegen", "addAppliedControl": "Toegepaste controle toevoegen", diff --git a/frontend/messages/pl.json b/frontend/messages/pl.json index cbc67a96b..5bfe9d8e8 100644 --- a/frontend/messages/pl.json +++ b/frontend/messages/pl.json @@ -10,6 +10,8 @@ "italian": "Włoski", "polish": "Polski", "romanian": "Rumuński", + "hindi": "Hinduski", + "urdu": "Urdu", "addThreat": "Dodaj zagrożenie", "addReferenceControl": "Dodaj kontrolę referencyjną", "addAppliedControl": "Dodaj zastosowaną kontrolę", diff --git a/frontend/messages/pt.json b/frontend/messages/pt.json index 6798857e7..9f287de08 100644 --- a/frontend/messages/pt.json +++ b/frontend/messages/pt.json @@ -10,6 +10,8 @@ "italian": "Italiano", "polish": "Poles", "romanian": "Romeno", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Adicionar ameaça", "addReferenceControl": "Adicionar controle de referência", "addAppliedControl": "Adicionar controle aplicado", diff --git a/frontend/messages/ro.json b/frontend/messages/ro.json index 978c010da..7c18f8600 100644 --- a/frontend/messages/ro.json +++ b/frontend/messages/ro.json @@ -10,6 +10,8 @@ "italian": "Italiană", "polish": "Poloneză", "romanian": "Română", + "hindi": "Hindi", + "urdu": "Urdu", "addThreat": "Adaugă amenințare", "addReferenceControl": "Adaugă control de referință", "addAppliedControl": "Adaugă control aplicat", diff --git a/frontend/messages/ur.json b/frontend/messages/ur.json new file mode 100644 index 000000000..75a7c2c32 --- /dev/null +++ b/frontend/messages/ur.json @@ -0,0 +1,679 @@ +{ + "$schema": "https://inlang.com/schema/inlang-message-format", + "french": "فرانسیسی", + "english": "انگریزی", + "arabic": "عربی", + "portuguese": "پرتگالی", + "spanish": "ہسپانوی", + "german": "جرمن", + "dutch": "ڈچ", + "italian": "اطالوی", + "polish": "پولش", + "romanian": "رومانی", + "hindi": "ہندی", + "urdu": "اردو", + "addThreat": "خطرہ شامل کریں", + "addReferenceControl": "حوالہ کنٹرول شامل کریں", + "addAppliedControl": "لاگو کنٹرول شامل کریں", + "addAsset": "اثاثہ شامل کریں", + "addRiskAssessment": "خطرے کی تشخیص شامل کریں", + "addRiskScenario": "خطرے کا منظرنامہ شامل کریں", + "addRiskAcceptance": "خطرے کی منظوری شامل کریں", + "addComplianceAssessment": "نیا آڈٹ", + "addEvidence": "ثبوت شامل کریں", + "addDomain": "ڈومین شامل کریں", + "addProject": "پروجیکٹ شامل کریں", + "addUser": "صارف شامل کریں", + "addPolicy": "پالیسی شامل کریں", + "associatedThreats": "وابستہ خطرات", + "associatedReferenceControls": "وابستہ حوالہ کنٹرول", + "associatedAppliedControls": "وابستہ لاگو کنٹرول", + "associatedAssets": "وابستہ اثاثے", + "associatedRiskAssessments": "وابستہ خطرے کی تشخیص", + "associatedRiskScenarios": "وابستہ خطرے کے منظرنامے", + "associatedRiskAcceptances": "وابستہ خطرے کی منظوری", + "associatedComplianceAssessments": "وابستہ آڈٹ", + "associatedEvidences": "وابستہ ثبوت", + "associatedDomains": "وابستہ ڈومینز", + "associatedProjects": "وابستہ پروجیکٹس", + "associatedUsers": "وابستہ صارفین", + "home": "ہوم", + "edit": "ترمیم کریں", + "changePassword": "پاس ورڈ تبدیل کریں", + "overview": "جائزہ", + "context": "سیاق و سباق", + "governance": "گورننس", + "risk": "خطرہ", + "compliance": "تعمیل", + "organization": "تنظیم", + "extra": "اضافی", + "analytics": "تجزیات", + "calendar": "کیلنڈر", + "threats": "خطرات", + "threatsColon": "خطرات:", + "referenceControls": "حوالہ کنٹرول", + "referenceControlsColon": "حوالہ کنٹرول:", + "appliedControls": "لاگو کنٹرول", + "assets": "اثاثے", + "asset": "اثاثہ", + "policy": "پالیسی", + "policies": "پالیسیاں", + "riskMatrices": "خطرے کی میٹرکس", + "riskMatricesColon": "خطرے کی میٹرکس:", + "riskAssessments": "خطرے کی تشخیص", + "riskScenarios": "خطرے کے منظرنامے", + "riskScenario": "خطرے کا منظرنامہ", + "riskAcceptances": "خطرے کی منظوری", + "riskAcceptance": "خطرے کی منظوری", + "complianceAssessments": "آڈٹ", + "complianceAssessment": "آڈٹ", + "evidences": "ثبوت", + "evidence": "ثبوت", + "frameworks": "فریم ورک", + "frameworksColon": "فریم ورک:", + "domains": "ڈومینز", + "projects": "پروجیکٹس", + "users": "صارفین", + "user": "صارف", + "userGroups": "صارف گروپ", + "roleAssignments": "کردار کی تفویض", + "xRays": "ایکس رے", + "inspect": "معائنہ کریں", + "scoringAssistant": "اسکورنگ اسسٹنٹ", + "scoringAssistantNoMatrixError": "اس صفحے تک رسائی حاصل کرنے کے لیے براہ کرم لائبریری اسٹور سے خطرے کی میٹرکس درآمد کریں", + "libraries": "لائبریریاں", + "backupRestore": "بیک اپ اور بحال کریں", + "myProfile": "میری پروفائل", + "aboutCiso": "CISO اسسٹنٹ کے بارے میں", + "Logout": "لاگ آؤٹ", + "name": "نام", + "description": "تفصیل", + "parentDomain": "مرکزی ڈومین", + "ref": "حوالہ", + "refId": "حوالہ ID", + "businessValue": "کاروباری قدر", + "email": "ای میل", + "firstName": "پہلا نام", + "lastName": "آخری نام", + "category": "زمرہ", + "csfFunction": "CSF فنکشن", + "eta": "ETA", + "referenceControl": "حوالہ کنٹرول", + "appliedControl": "لاگو کنٹرول", + "provider": "مہیا کرنے والا", + "providerColon": "مہیا کرنے والا:", + "domain": "ڈومین", + "urn": "URN", + "id": "ID", + "treatmentStatus": "علاج کی حیثیت", + "qualification": "اہلیت", + "currentLevel": "موجودہ سطح", + "residualLevel": "باقی سطح", + "riskMatrix": "خطرے کی میٹرکس", + "riskMatrixColon": "خطرے کی میٹرکس:", + "project": "پروجیکٹ", + "folder": "فولڈر", + "riskAssessment": "خطرے کی تشخیص", + "threat": "خطرہ", + "framework": "فریم ورک", + "frameworkColon": "فریم ورک:", + "file": "فائل", + "language": "زبان", + "builtin": "بلٹ ان", + "next": "اگلا", + "previous": "پچھلا", + "show": "دکھائیں", + "entries": "اندراجات", + "searchPlaceholder": "تلاش کریں...", + "noEntriesFound": "کوئی اندراجات نہیں ملے", + "rowCount": "{start} سے {end} تک {total} دکھا رہا ہے", + "status": "حیثیت", + "result": "نتیجہ", + "effort": "کوشش", + "impact": "اثر", + "expiryDate": "ختم ہونے کی تاریخ", + "link": "لنک", + "createdAt": "بنایا گیا", + "updatedAt": "تازہ کاری کی گئی", + "acceptedAt": "منظور شدہ", + "rejectedAt": "مسترد شدہ", + "revokedAt": "منسوخ شدہ", + "submitted": "جمع کرایا گیا", + "rejected": "مسترد شدہ", + "revoked": "منسوخ شدہ", + "locale": "لوکل", + "defaultLocale": "ڈیفالٹ لوکل", + "annotation": "وضاحت", + "library": "لائبریری", + "typicalEvidence": "عام ثبوت", + "parentAsset": "مرکزی اثاثہ", + "parentAssets": "مرکزی اثاثے", + "approver": "منظور کنندہ", + "state": "ریاست", + "justification": "جواز", + "parentFolder": "مرکزی فولڈر", + "contentType": "مواد کی قسم", + "type": "قسم", + "lcStatus": "حیثیت", + "internalReference": "داخلی حوالہ", + "isActive": "فعال ہے", + "dateJoined": "شامل ہونے کی تاریخ", + "version": "ورژن", + "versionColon": "ورژن:", + "treatment": "علاج", + "currentProba": "موجودہ امکان", + "currentImpact": "موجودہ اثر", + "residualProba": "باقی امکان", + "residualImpact": "باقی اثر", + "existingControls": "موجودہ کنٹرول", + "strengthOfKnowledge": "علم کی طاقت", + "dueDate": "آخری تاریخ", + "attachment": "منسلکہ", + "observation": "مشاہدہ", + "importMatrices": "میٹرکس درآمد کریں", + "importFrameworks": "فریم ورک درآمد کریں", + "summary": "خلاصہ", + "composer": "کمپوزر", + "statistics": "اعداد و شمار", + "myProjects": "میرے پروجیکٹس", + "scenarios": "منظرنامے", + "assignedProjects": "{number} پروجیکٹ{s} کے لیے تفویض کیا گیا", + "currentRiskLevelPerScenario": "منظرنامے کے مطابق موجودہ خطرے کی سطح", + "residualRiskLevelPerScenario": "منظرنامے کے مطابق باقی خطرے کی سطح", + "appliedControlsStatus": "لاگو کنٹرول کی حیثیت", + "currentRisk": "موجودہ خطرہ", + "residualRisk": "باقی خطرہ", + "planned": "منصوبہ بند", + "active": "فعال", + "inactive": "غیر فعال", + "watchlist": "واچ لسٹ", + "watchlistDescription": "اشیاء جو ختم ہو چکی ہیں یا اگلے 30 دنوں میں ختم ہو جائیں گی", + "measuresToReview": "نظرثانی کے لیے لاگو کنٹرول", + "exceptionsToReview": "نظرثانی کے لیے مستثنیات", + "expired": "ختم شدہ", + "upcoming": "آنے والا", + "today": "آج", + "actionRequested": "کارروائی کی درخواست کی گئی", + "noRiskAcceptanceYet": "ابھی تک کوئی خطرے کی منظوری نہیں", + "noAppliedControlYet": "ابھی تک کوئی لاگو کنٹرول نہیں", + "authors": "مصنفین", + "reviewers": "نظرثانی کنندگان", + "processButton": "عمل کریں", + "selectTargets": "اپنے ہدف منتخب کریں", + "composerDescription": "یہ آپ کو اپنے خطرے کا جامع جائزہ حاصل کرنے کے لیے متعدد اجزاء (پروجیکٹس) کو اکٹھا کرنے میں مدد کرے گا۔ یہ دو معاملات کے لیے خاص طور پر مفید ہے", + "composerDescription1": "کاروباری ذہانت کے نقطہ نظر سے مختلف پروجیکٹ ڈومینز کے درمیان ایک مخصوص ذیلی سیٹ پر توجہ مرکوز کرنا", + "composerDescription2": "آپ ایک مخصوص نظام کے خطرے کی تشخیص میں دلچسپی رکھتے ہیں، جس کے لیے آپ کو بنیادی اجزاء کے خطرے کی تشخیص کی ضرورت ہے", + "overallCompliance": "مجموعی تعمیل", + "exportButton": "برآمد کریں", + "treatmentProgressOverview": "علاج کی پیشرفت کا جائزہ", + "pendingMeasures": "آپ کے زیر التواء لاگو کنٹرول", + "orderdByRankingScore": "اگلے 30 دنوں میں اور رینکنگ اسکور کے لحاظ سے ترتیب دیا گیا", + "rankingScore": "رینکنگ اسکور", + "noPendingAppliedControl": "کوئی زیر التواء لاگو کنٹرول نہیں", + "rankingScoreDefintion": "رینکنگ اسکور ایک موافقت پذیر میٹرک ہے جو کوشش اور موجودہ خطرے کی سطح کی معلومات کو یکجا کرتا ہے، اور اس کو دیگر ڈیٹا کے ساتھ عبور کرتا ہے تاکہ آپ کو ترجیح دینے میں مدد مل سکے", + "actions": "کارروائیاں", + "projectsSummaryEmpty": "پروجیکٹس کا خلاصہ خالی ہے", + "riskOpen": "خطرہ: کھلا", + "riskMitigate": "خطرہ: کم کریں", + "riskAccept": "خطرہ: قبول کریں", + "riskAvoid": "خطرہ: بچیں", + "measureOpen": "پیمائش: کھلا", + "measureProgress": "پیمائش: جاری ہے", + "measureHold": "پیمائش: التوا میں", + "measureDone": "پیمائش: مکمل", + "monday": "پیر", + "tuesday": "منگل", + "wednesday": "بدھ", + "thursday": "جمعرات", + "friday": "جمعہ", + "saturday": "ہفتہ", + "sunday": "اتوار", + "january": "جنوری", + "february": "فروری", + "march": "مارچ", + "april": "اپریل", + "may": "مئی", + "june": "جون", + "july": "جولائی", + "august": "اگست", + "september": "ستمبر", + "october": "اکتوبر", + "november": "نومبر", + "december": "دسمبر", + "errorsFound": "{s} غلطیاں پائی گئیں", + "warningsFound": "{s} وارننگز پائی گئیں", + "infosFound": "{s} معلومات پائی گئیں", + "remediationPlan": "اصلاحی منصوبہ", + "treatmentPlan": "علاج کا منصوبہ", + "plan": "منصوبہ", + "asPDF": "PDF کے طور پر", + "asCSV": "CSV کے طور پر", + "draft": "ڈرافٹ", + "riskMatrixView": "خطرے کی میٹرکس کا منظر", + "currentInMatrixView": "موجودہ", + "probability": "امکان", + "riskLevels": "خطرے کی سطحیں", + "riskLevel": "خطرے کی سطح", + "cancel": "منسوخ کریں", + "save": "محفوظ کریں", + "assetsImpactedByTheRiskScenario": "خطرے کے منظرنامے سے متاثرہ اثاثے", + "ecistingMeasures": "موجودہ کنٹرول", + "theExistingAppliedControlsToManageThisRisk": "اس خطرے کو منظم کرنے کے لیے موجودہ لاگو کنٹرول", + "currentRiskLevelGivenCurrentMeasures": "موجودہ لاگو کنٹرول کے مطابق موجودہ خطرے کی سطح", + "riskLevelWhenAllExtraMeasuresDone": "جب تمام اضافی اقدامات مکمل ہو جائیں تو خطرے کی سطح", + "myUserGroups": "میرے صارف گروپس", + "changePasswordText": "آپ یہاں اپنا پاس ورڈ تبدیل کر سکتے ہیں۔ اس آپریشن کے بعد آپ کو اپنے نئے پاس ورڈ کے ساتھ لاگ ان کرنا ہوگا", + "oldPassword": "پرانا پاس ورڈ", + "newPassword": "نیا پاس ورڈ", + "confirmNewPassword": "نئے پاس ورڈ کی تصدیق کریں", + "label": "لیبل", + "NA": "N/A", + "threatAgentFactors": "خطرے کے ایجنٹ کے عوامل", + "vulnerabilityFactors": "کمزوری کے عوامل", + "businessImpactFactors": "کاروباری اثر کے عوامل", + "technicalImpactFactors": "تکنیکی اثر کے عوامل", + "assessmentVector": "تشخیصی ویکٹر", + "skillLevelText": "اس خطرے کے ایجنٹ گروپ کے کتنے تکنیکی مہارت ہیں؟", + "skillLevelChoice1": "کوئی تکنیکی مہارت نہیں", + "skillLevelChoice2": "کچھ تکنیکی مہارتیں", + "skillLevelChoice3": "اعلی درجے کا کمپیوٹر صارف", + "skillLevelChoice4": "نیٹ ورک اور پروگرامنگ مہارتیں", + "skillLevelChoice5": "سیکورٹی میں داخل ہونے کی مہارتیں", + "motiveText": "اس خطرے کے ایجنٹ گروپ کو اس کمزوری کو تلاش کرنے اور اس کا فائدہ اٹھانے کے لیے کتنا متحرک کیا گیا ہے؟", + "motiveChoice1": "کم یا کوئی انعام نہیں", + "motiveChoice2": "ممکنہ انعام", + "motiveChoice3": "اعلی انعام", + "opportunityText": "اس کمزوری کو تلاش کرنے اور اس کا استحصال کرنے کے لیے اس خطرے کے ایجنٹ گروپ کو کون سے وسائل اور مواقع درکار ہیں؟", + "opportunityChoice1": "مکمل رسائی یا مہنگے وسائل درکار ہیں", + "opportunityChoice2": "خصوصی رسائی یا وسائل درکار ہیں", + "opportunityChoice3": "کچھ رسائی یا وسائل درکار ہیں", + "opportunityChoice4": "کوئی رسائی یا وسائل درکار نہیں ہیں", + "sizeText": "اس خطرے کے ایجنٹ گروپ کا سائز کتنا بڑا ہے؟", + "sizeChoice1": "ڈویلپر یا سسٹم ایڈمنسٹریٹرز", + "sizeChoice2": "انٹرانیٹ صارفین", + "sizeChoice3": "شراکت دار", + "sizeChoice4": "تصدیق شدہ صارفین", + "sizeChoice5": "گمنام انٹرنیٹ صارفین", + "easeOfDiscoveryText": "اس خطرے کے ایجنٹ گروپ کے لیے اس کمزوری کو دریافت کرنا کتنا آسان ہے؟", + "easeOfDiscoveryChoice1": "عملاً ناممکن", + "easeOfDiscoveryChoice2": "مشکل", + "easeOfDiscoveryChoice3": "آسان", + "easeOfDiscoveryChoice4": "خودکار آلات دستیاب ہیں", + "easeOfExploitText": "اس خطرے کے ایجنٹ گروپ کے لیے اس کمزوری کا فائدہ اٹھانا کتنا آسان ہے؟", + "easeOfExploitChoice1": "نظریاتی", + "easeOfExploitChoice2": "مشکل", + "easeOfExploitChoice3": "آسان", + "easeOfExploitChoice4": "خودکار آلات دستیاب ہیں", + "awarenessText": "اس خطرے کے ایجنٹ گروپ کے لیے اس کمزوری کا کتنا علم ہے؟", + "awarenessChoice1": "نامعلوم", + "awarenessChoice2": "چھپا ہوا", + "awarenessChoice3": "ظاہر", + "awarenessChoice4": "عوامی علم", + "intrusionDetectionText": "اس خطرے کا پتہ لگانے کا امکان کتنا ہے؟", + "intrusionDetectionChoice1": "ایپلیکیشن میں فعال پتہ لگانا", + "intrusionDetectionChoice2": "لاگ کیا گیا اور جائزہ لیا گیا", + "intrusionDetectionChoice3": "جائزہ کے بغیر لاگ کیا گیا", + "intrusionDetectionChoice4": "لاگ نہیں کیا گیا", + "financialDamageText": "اس خطرے کا فائدہ اٹھانے سے کتنا مالی نقصان ہوگا؟", + "financialDamageChoice1": "کمزوری کو ٹھیک کرنے کی لاگت سے کم", + "financialDamageChoice2": "سالانہ منافع پر معمولی اثر", + "financialDamageChoice3": "سالانہ منافع پر نمایاں اثر", + "financialDamageChoice4": "دیوالیہ پن", + "reputationDamageText": "کیا اس خطرے کا فائدہ اٹھانے سے کاروبار کو نقصان پہنچانے والی ساکھ کو نقصان پہنچے گا؟", + "reputationDamageChoice1": "کم سے کم نقصان", + "reputationDamageChoice2": "اہم اکاؤنٹس کا نقصان", + "reputationDamageChoice3": "نیک نیتی کا نقصان", + "reputationDamageChoice4": "برانڈ کو نقصان", + "nonComplianceText": "غیر تعمیل سے کتنا نمائش ہوتی ہے؟", + "nonComplianceChoice1": "معمولی خلاف ورزی", + "nonComplianceChoice2": "واضح خلاف ورزی", + "nonComplianceChoice3": "اعلی پروفائل خلاف ورزی", + "nonComplianceChoice4": "کوئی نمائش نہیں", + "privacyViolationText": "کتنی ذاتی طور پر قابل شناخت معلومات افشا ہو سکتی ہیں؟", + "privacyViolationChoice1": "ایک فرد", + "privacyViolationChoice2": "سینکڑوں لوگ", + "privacyViolationChoice3": "ہزاروں لوگ", + "privacyViolationChoice4": "لاکھوں لوگ", + "lossOfConfidentialityText": "کتنا ڈیٹا افشا ہو سکتا ہے اور یہ کتنا حساس ہے؟", + "lossOfConfidentialityChoice1": "کم سے کم غیر حساس ڈیٹا افشا ہوا", + "lossOfConfidentialityChoice2": "کم سے کم اہم ڈیٹا یا وسیع غیر حساس ڈیٹا افشا ہوا", + "lossOfConfidentialityChoice3": "وسیع پیمانے پر اہم ڈیٹا افشا ہوا", + "lossOfConfidentialityChoice4": "تمام ڈیٹا افشا ہوا", + "lossOfIntegrityText": "کتنا ڈیٹا خراب ہو سکتا ہے اور یہ کتنا نقصان دہ ہے؟", + "lossOfIntegrityChoice1": "کم سے کم قدرے خراب ڈیٹا", + "lossOfIntegrityChoice2": "کم سے کم سنگین خراب ڈیٹا", + "lossOfIntegrityChoice3": "وسیع پیمانے پر قدرے خراب ڈیٹا", + "lossOfIntegrityChoice4": "وسیع پیمانے پر سنگین خراب ڈیٹا", + "lossOfIntegrityChoice5": "تمام ڈیٹا مکمل طور پر خراب ہو گیا", + "lossOfAvailabilityText": "کتنی خدمت ضائع ہو سکتی ہے اور یہ کتنی اہم ہے؟", + "lossOfAvailabilityChoice1": "کم سے کم ثانوی خدمات میں خلل", + "lossOfAvailabilityChoice2": "کم سے کم بنیادی یا وسیع پیمانے پر ثانوی خدمات میں خلل", + "lossOfAvailabilityChoice3": "وسیع پیمانے پر بنیادی خدمات میں خلل", + "lossOfAvailabilityChoice4": "تمام خدمات مکمل طور پر ختم ہو گئیں", + "lossOfAccountabilityText": "کیا خطرے کے ایجنٹوں کے اعمال کسی فرد سے منسوب ہیں؟", + "lossOfAccountabilityChoice1": "مکمل طور پر پتہ لگانے کے قابل", + "lossOfAccountabilityChoice2": "ممکنہ طور پر قابل شناخت", + "lossOfAccountabilityChoice3": "مکمل طور پر گمنام", + "ignore": "نظرانداز کریں", + "loadedLibraries": "لوڈ کی گئی لائبریریاں", + "librariesStore": "لائبریری اسٹور", + "currentlyNoLoadedLibraries": "آپ کے پاس فی الحال کوئی لوڈ شدہ لائبریری نہیں ہے", + "loadingLibraryUploadButton": "لائبریری اپلوڈ بٹن لوڈ ہو رہا ہے", + "errorOccuredWhileLoadingLibrary": "لائبریری فارم لوڈ کرنے کے دوران درج ذیل خرابی پیش آئی", + "packager": "پیکجر", + "packagerColon": "پیکجر:", + "dependencies": "انحصار", + "copyright": "کاپی رائٹ", + "addYourLibrary": "اپنی لائبریری شامل کریں", + "libraryFileInYaml": "YAML فارمیٹ میں لائبریری فائل", + "importBackup": "بیک اپ درآمد کریں", + "exportBackup": "بیک اپ برآمد کریں", + "confirmImportBackup": "کیا آپ کو یقین ہے کہ آپ اس بیک اپ کو درآمد کرنا چاہتے ہیں؟ اس سے تمام موجودہ ڈیٹا اوور رائٹ ہو جائے گا۔", + "exportDatabase": "ڈیٹا بیس برآمد کریں", + "upload": "اپلوڈ کریں", + "add": "شامل کریں", + "undefined": "--", + "production": "پیداوار", + "design": "ڈیزائن", + "development": "ترقی", + "endOfLife": "زندگی کا اختتام", + "dropped": "چھوڑ دیا گیا", + "technical": "تکنیکی", + "physical": "جسمانی", + "process": "عمل", + "veryLow": "بہت کم", + "low": "کم", + "high": "زیادہ", + "veryHigh": "بہت زیادہ", + "small": "چھوٹا", + "medium": "درمیانہ", + "large": "بڑا", + "extraLarge": "انتہائی بڑا", + "rid": "RID", + "scope": "حدود", + "reader": "ریڈر", + "lastUpdate": "آخری اپ ڈیٹ", + "riskScenarioAssetHelpText": "اس خطرے کے منظرنامے سے متاثرہ اثاثے", + "riskScenarioMeasureHelpText": "اس خطرے کو منظم کرنے کے لیے موجودہ لاگو کنٹرول", + "currentAssessment": "موجودہ تشخیص", + "targetAssessment": "ہدف تشخیص", + "currentRiskLevel": "موجودہ خطرے کی سطح", + "residualRiskLevel": "باقی خطرے کی سطح", + "currentRiskLevelHelpText": "موجودہ اقدامات کے مطابق خطرے کی سطح", + "residualRiskLevelHelpText": "جب تمام اضافی اقدامات مکمل ہو جائیں تو خطرے کی سطح", + "yourSelection": "آپ کا انتخاب", + "composerHint": "اشارہ: آپ مستقبل کے استعمال کے لیے اس صفحے کو بُک مارک کر سکتے ہیں", + "composerTitle": "یہ منتخب خطرے کی تشخیص کا جائزہ ہے", + "composerTitlePlural": "یہ {number} منتخب خطرے کی تشخیصات کا جائزہ ہے", + "statusOfAssociatedMeasures": "وابستہ اقدامات کی حیثیت", + "forTheSelectedScope": "منتخب حدود کے لیے، آپ کے پاس ہے", + "untreatedRiskScenarios": "{count} علاج نہ کیا گیا خطرے کے منظرنامے", + "acceptedRiskScenarios": "{count} منظور شدہ خطرے کے منظرنامے", + "reviewNeeded": "جائزہ درکار ہے", + "ok": "ٹھیک", + "inconsistenciesFoundComposer": "{count} تضادات پائے گئے۔ مزید تفصیلات کے لیے چیک کریں", + "current": "موجودہ", + "residual": "باقی", + "jumpToRiskAssessment": "خطرے کی تشخیص پر جائیں", + "additionalMeasures": "اضافی اقدامات", + "riskAssessmentMatrixHelpText": "انتباہ: آپ خطرے کی تشخیص بننے کے بعد خطرے کی میٹرکس کو تبدیل نہیں کر سکیں گے", + "etaHelpText": "متوقع آمد کا وقت", + "dueDateHelpText": "وہ تاریخ جس تک تشخیص مکمل کرنا ضروری ہے", + "expiryDateHelpText": "جس تاریخ تک شے اب درست نہیں ہوگی", + "linkHelpText": "فالو اپ کارروائی کے لیے بیرونی URL (جیسے جِرا ٹکٹ)", + "effortHelpText": "لاگو کنٹرول کو لاگو کرنے کی کوشش کی ضرورت ہے", + "riskAcceptanceJusitficationHelpText": "خطرے کی منظوری کا جواز۔ صرف منظوری دینے والا اس فیلڈ میں ترمیم کر سکتا ہے۔", + "approverHelpText": "خطرے کا مالک اور منظور کنندہ کی شناخت", + "riskAcceptanceRiskScenariosHelpText": "وہ خطرے کے منظرنامے جو قبول کیے گئے ہیں", + "attachmentHelpText": "ثبوت کے لیے فائل (جیسے اسکرین شاٹ، لاگ فائل، وغیرہ)۔ منتخب ہونے پر، آپ اپنے کلپ بورڈ سے اسکرین شاٹس کو براہ راست چسپاں کر سکتے ہیں۔", + "attachmentWarningText": "انتباہ: نئی فائل اپ لوڈ کرنے سے موجودہ فائل اوور رائٹ ہو جائے گی", + "isActiveHelpText": "یہ ظاہر کرتا ہے کہ آیا اس صارف کو فعال سمجھا جانا چاہیے", + "helloThere": "ہیلو 👋", + "thisIsCisoAssistant": "یہ CISO اسسٹنٹ ہے۔", + "yourStreamlined": "آپ کا آسان بنایا ہوا", + "oneStopShop": "ایک ہی مقام", + "forComplianceRiskManagement": "تعمیل اور خطرے کے انتظام کے لیے۔", + "youCanSetPAsswordHere": "آپ یہاں اپنا پاس ورڈ سیٹ کر سکتے ہیں", + "setPassword": "پاس ورڈ سیٹ کریں", + "logIntoYourAccount": "اپنے اکاؤنٹ میں لاگ ان کریں", + "youNeedToLogIn": "تمام خصوصیات تک رسائی حاصل کرنے کے لیے آپ کو لاگ ان کرنے کی ضرورت ہے", + "forgtPassword": "پاس ورڈ بھول گئے", + "login": "لاگ ان کریں", + "password": "پاس ورڈ", + "enterYourEmail": "نیچے اپنا ای میل پتہ درج کریں، اور ہم آپ کو نیا پاس ورڈ سیٹ کرنے کے لیے ہدایات بھیجیں گے", + "send": "بھیجیں", + "goBackToLogin": "لاگ ان پر واپس جائیں", + "riskAcceptanceReviewMessage": "یہ خطرے کی منظوری کارروائی کے لیے زیر التواء ہے۔ اسے درست کرنے یا مسترد کرنے سے پہلے اس کا جائزہ لینا یاد رکھیں، آپ واپس نہیں جا سکیں گے۔", + "validate": "درست کریں", + "reject": "مسترد کریں", + "revoke": "منسوخ کریں", + "riskAcceptanceValidatedMessage": "یہ خطرے کی منظوری فی الحال درست ہے۔ اسے کسی بھی وقت منسوخ کیا جا سکتا ہے، لیکن یہ ناقابل واپسی ہوگا۔ اگر ضروری ہو تو آپ کو اسے ایک مختلف ورژن کے ساتھ نقل کرنا ہوگا۔", + "confirmModalTitle": "تصدیق کریں", + "confirmModalMessage": "کیا آپ کو یقین ہے؟ یہ کارروائی درج ذیل شے کو مستقل طور پر متاثر کرے گی", + "submit": "جمع کرائیں", + "requirementAssessment": "ضرورت کی تشخیص", + "requirementAssessments": "ضرورت کی تشخیصات", + "deleteModalTitle": "حذف کریں", + "deleteModalMessage": "کیا آپ کو یقین ہے کہ آپ درج ذیل شے کو حذف کرنا چاہتے ہیں", + "download": "ڈاؤن لوڈ کریں", + "loading": "لوڈ ہو رہا ہے", + "open": "کھلا", + "mitigate": "کم کریں", + "accept": "قبول کیا گیا", + "avoid": "اجتناب کیا گیا", + "transfer": "شیئر کیا گیا", + "primary": "اہم", + "support": "معاونت", + "toDo": "کرنا ہے", + "inProgress": "جاری ہے", + "inReview": "نظرثانی میں", + "deprecated": "متروک", + "onHold": "التوا میں", + "done": "مکمل", + "nonCompliant": "غیر مطابقت پذیر", + "nonCompliantMinor": "غیر مطابقت پذیر معمولی", + "nonCompliantMajor": "غیر مطابقت پذیر بڑا", + "partiallyCompliant": "جزوی طور پر مطابقت پذیر", + "compliant": "مطابقت پذیر", + "notApplicable": "قابل اطلاق نہیں", + "notAssessed": "تشخیص نہیں کیا گیا", + "administrator": "ایڈمنسٹریٹر", + "domainManager": "ڈومین مینیجر", + "analyst": "تجزیہ کار", + "successfullyCreatedObject": "{object} شے کامیابی کے ساتھ بنائی گئی ہے", + "successfullyDuplicateObject": "{object} شے کامیابی کے ساتھ نقل کی گئی ہے", + "successfullyUpdatedObject": "{object} شے کامیابی کے ساتھ اپ ڈیٹ کی گئی ہے", + "successfullySavedObject": "{object} شے کامیابی کے ساتھ محفوظ کی گئی ہے", + "successfullyDeletedObject": "{object} شے کامیابی کے ساتھ حذف کر دی گئی ہے", + "successfullyDeletedLibrary": "لائبریری کامیابی کے ساتھ حذف کر دی گئی ہے", + "successfullyCreatedUser": "صارف کامیابی کے ساتھ بنایا گیا۔ پاس ورڈ سیٹ کرنے کے لیے ایک ای میل بھیجا گیا تھا۔", + "successfullyUpdatedUser": "صارف: {email} کامیابی کے ساتھ اپ ڈیٹ کیا گیا ہے", + "successfullyValidatedObject": "{object} شے کامیابی کے ساتھ درست کی گئی ہے", + "successfullyRejectedObject": "{object} شے کامیابی کے ساتھ مسترد کی گئی ہے", + "successfullyRevokedObject": "{object} شے کامیابی کے ساتھ منسوخ کی گئی ہے", + "successfullyImportedObject": "{object} شے کامیابی کے ساتھ درآمد کی گئی ہے", + "anErrorOccurred": "ایک خرابی پیش آگئی ہے", + "attachmentDeleted": "منسلکہ کامیابی کے ساتھ حذف کر دیا گیا ہے", + "librarySuccessfullyLoaded": "لائبریری کامیابی کے ساتھ لوڈ ہو گئی ہے", + "noLibraryDetected": "کوئی لائبریری نہیں ملی", + "errorLoadingLibrary": "لائبریری لوڈ کرنے میں خرابی", + "updateThisLibrary": "اس لائبریری کو اپ ڈیٹ کریں", + "librarySuccessfullyUpdated": "لائبریری کامیابی کے ساتھ اپ ڈیٹ کی گئی", + "libraryNotFound": "لائبریری نہیں ملی", + "libraryHasNoUpdate": "اس لائبریری کا کوئی اپ ڈیٹ نہیں ہے", + "dependencyNotFound": "انحصار نہیں ملا", + "invalidLibraryUpdate": "غلط لائبریری اپ ڈیٹ", + "passwordSuccessfullyChanged": "آپ کا پاس ورڈ کامیابی کے ساتھ تبدیل ہو گیا ہے", + "passwordSuccessfullyReset": "آپ کا پاس ورڈ کامیابی کے ساتھ ری سیٹ ہو گیا ہے", + "passwordSuccessfullySet": "آپ کا پاس ورڈ کامیابی کے ساتھ سیٹ ہو گیا ہے", + "passwordSuccessfullySetWelcome": "آپ کا پاس ورڈ کامیابی کے ساتھ سیٹ ہو گیا ہے۔ CISO اسسٹنٹ میں خوش آمدید!", + "waitBeforeRequestingResetLink": "نیا ری سیٹ لنک کی درخواست کرنے سے پہلے براہ کرم {timing} سیکنڈ انتظار کریں", + "resetLinkSent": "درخواست موصول ہو گئی ہے، آپ کو درج ذیل پتے پر ری سیٹ لنک موصول ہونا چاہیے: {email}", + "riskAcceptanceStateDoesntAllowEdit": "خطرے کی منظوری کی حالت اس میں ترمیم کرنے کی اجازت نہیں دیتی", + "associatedRequirements": "وابستہ تقاضے", + "isPublished": "شائع شدہ", + "suggestedReferenceControls": "تجویز کردہ حوالہ کنٹرول", + "threatsCovered": "کور کیے گئے خطرات", + "noFileDetected": "خرابی: کوئی فائل نہیں ملی", + "usedRiskMatrices": "استعمال شدہ خطرے کی میٹرکس", + "usedFrameworks": "استعمال شدہ فریم ورک", + "riskAssessmentsStatus": "خطرے کی تشخیص کی حیثیت", + "complianceAssessmentsStatus": "آڈٹ کی حیثیت", + "noDescription": "کوئی تفصیل نہیں", + "noExistingControls": "کوئی موجودہ کنٹرول نہیں", + "noJustification": "کوئی جواز نہیں", + "undefinedSOK": "تشخیص کی حمایت کرنے والے علم کی طاقت کی وضاحت نہیں کی گئی ہے", + "lowSOK": "تشخیص کی حمایت کرنے والے علم کی طاقت کم ہے", + "mediumSOK": "تشخیص کی حمایت کرنے والے علم کی طاقت درمیانی ہے", + "highSOK": "تشخیص کی حمایت کرنے والے علم کی طاقت زیادہ ہے", + "libraryLoadingError": "آپ کی لائبریری لوڈ کرتے وقت ایک خرابی پیش آئی", + "libraryAlreadyLoadedError": "یہ لائبریری پہلے ہی لوڈ ہو چکی ہے", + "invalidLibraryFileError": "غلط لائبریری فائل۔ براہ کرم یقینی بنائیں کہ فارمیٹ درست ہے۔", + "taintedFormMessage": "کیا آپ اس صفحے کو چھوڑنا چاہتے ہیں؟ آپ کی گئی تبدیلیاں محفوظ نہیں ہو سکتی ہیں۔", + "riskScenariosStatus": "خطرے کے منظرناموں کی حیثیت", + "onlineDocs": "آن لائن دستاویزات", + "warning": "انتباہ", + "missingMandatoyObjects1": "کچھ لازمی اشیاء {model} ابھی تک نہیں بنائی گئی ہیں یا درآمد نہیں کی گئی ہیں", + "missingMandatoyObjects2": "آگے بڑھنے سے پہلے براہ کرم انہیں شامل کریں", + "attemptToDeleteOnlyAdminAccountError": "آپ اپنے ایپلیکیشن کے واحد ایڈمن اکاؤنٹ کو حذف نہیں کر سکتے۔", + "attemptToRemoveOnlyAdminUserGroup": "آپ اپنے ایپلیکیشن کے واحد ایڈمن صارف کو ایڈمن صارف گروپ سے نہیں ہٹا سکتے۔", + "scoringHelpText": "اسکورنگ کو فعال کرنے کے لیے چیک کریں", + "minScore": "کم از کم اسکور", + "maxScore": "زیادہ سے زیادہ اسکور", + "setTemporaryPassword1": "اگر صارف اپنا پاس ورڈ سیٹ نہیں کر سکتا، تو آپ", + "setTemporaryPassword": "ایک عارضی پاس ورڈ سیٹ کریں", + "setTemporaryPassword2": "براہ کرم ایک مضبوط پاس ورڈ استعمال کریں اور یقینی بنائیں کہ صارف کو اسے جلد از جلد تبدیل کرنے کی اطلاع دیں", + "youCanSetNewPassword": "آپ یہاں نیا پاس ورڈ سیٹ کر سکتے ہیں", + "userWillBeDisconnected": "صارف کو منقطع کر دیا جائے گا اور اسے دوبارہ لاگ ان کرنے کی ضرورت ہوگی", + "scoresDefinition": "اسکورز کی تعریف", + "selectedImplementationGroups": "منتخب کردہ نفاذ کے گروپ", + "implementationGroupsDefinition": "نفاذ کے گروپ کی تعریف", + "threatRadarChart": "خطرے کا ریڈار", + "noThreatsMapped": "کوئی خطرہ نقشہ نہیں بنایا گیا۔ بہتر جائزہ کے لیے اپنے خطرے کے منظرناموں سے خطرات منسلک کرنے پر غور کریں۔", + "actionPlan": "عمل کا منصوبہ", + "noStatus": "کوئی حیثیت نہیں", + "actionPlanHelpText": "حیثیت کے لحاظ سے الگ اور ETA کے لحاظ سے ترتیب دیا گیا", + "matchingRequirements": "مماثل تقاضے", + "asZIP": "ZIP کے طور پر", + "incoming": "آنے والا", + "outdated": "پرانا", + "flashMode": "فلیش موڈ", + "goBackToAudit": "آڈٹ پر واپس جائیں", + "exportBackupDescription": "یہ ڈیٹا بیس کا بیک اپ بنائے گا اور اسے سیریلائز کرے گا، بشمول صارفین اور RBAC۔ شواہد اور دیگر فائلیں بیک اپ میں شامل نہیں ہیں۔", + "importBackupDescription": "یہ بیک اپ سے ڈیٹا بیس کو بحال کرے گا اور اسے ڈی سیریلائز کرے گا۔ اس سے تمام موجودہ ڈیٹا اوور رائٹ ہو جائے گا، بشمول صارفین اور RBAC اور اسے واپس نہیں کیا جا سکتا۔", + "riskAssessmentInProgress": "خطرے کی تشخیص ابھی تک جاری ہے", + "riskAssessmentNoAuthor": "اس خطرے کی تشخیص کے لیے کوئی مصنف تفویض نہیں کیا گیا", + "riskAssessmentEmpty": "خطرے کی تشخیص خالی ہے۔ ابھی تک کوئی خطرے کا منظرنامہ ظاہر نہیں کیا گیا ہے", + "riskScenarioNoCurrentLevel": "موجودہ خطرے کی سطح کا جائزہ نہیں لیا گیا", + "riskScenarioNoResidualLevel": "باقی خطرے کی سطح کا جائزہ نہیں لیا گیا۔ اگر کوئی اضافی اقدامات نہیں کیے گئے ہیں، تو اسے موجودہ خطرے کی سطح کے مطابق ہونا چاہیے", + "riskScenarioResidualHigherThanCurrent": "باقی خطرے کی سطح موجودہ سطح سے زیادہ ہے", + "riskScenarioResidualProbaHigherThanCurrent": "باقی خطرے کا امکان موجودہ سے زیادہ ہے", + "riskScenarioResidualImpactHigherThanCurrent": "باقی خطرے کا اثر موجودہ سے زیادہ ہے", + "riskScenarioResidualLoweredWithoutMeasures": "باقی خطرے کی سطح کو کسی مخصوص اقدام کے بغیر کم کیا گیا ہے", + "riskScenarioAcceptedNoAcceptance": "خطرہ قبول کیا گیا لیکن کوئی خطرے کی منظوری منسلک نہیں ہے", + "appliedControlNoETA": "کوئی ETA نہیں ہے", + "appliedControlETAInPast": "ETA اب ماضی میں ہے۔ اس کی حیثیت یا تاریخ کو اپ ڈیٹ کرنے پر غور کریں", + "appliedControlNoEffort": "کوئی تخمینہ شدہ کوشش نہیں ہے۔ یہ آپ کو ترجیح دینے میں مدد کرے گا", + "appliedControlNoLink": "لاگو کنٹرول کے ساتھ کوئی بیرونی لنک منسلک نہیں ہے۔ یہ آپ کو فالو اپ میں مدد دے گا", + "riskAcceptanceNoExpiryDate": "قبولیت کی کوئی ختم ہونے کی تاریخ نہیں ہے", + "riskAcceptanceExpired": "قبولیت کی میعاد ختم ہو چکی ہے۔ حیثیت یا تاریخ کو اپ ڈیٹ کرنے پر غور کریں", + "complianceAssessmentInProgress": "آڈٹ ابھی تک جاری ہے", + "complianceAssessmentNoAuthor": "اس آڈٹ کے لیے کوئی مصنف تفویض نہیں کیا گیا", + "requirementAssessmentNoAppliedControl": "ضرورت کی تشخیص کا نتیجہ تعمیل یا جزوی طور پر تعمیل ہے اور کوئی لاگو کنٹرول نہیں ہے", + "appliedControlNoReferenceControl": "لاگو کنٹرول کے ساتھ کوئی حوالہ کنٹرول منتخب نہیں کیا گیا", + "evidenceNoFile": "ثبوت میں کوئی فائل اپ لوڈ نہیں کی گئی", + "requirementAppliedControlHelpText": "منتخب کردہ اقدامات سے منسلک ثبوت خود بخود ضرورت سے منسلک ہو جائیں گے۔", + "requirementEvidenceHelpText": "یہ ٹیب آپ کو ضرورت میں اضافی ثبوت شامل کرنے کی اجازت دیتا ہے۔", + "providerID": "مہیا کنندہ ID", + "clientID": "کلائنٹ ID", + "secret": "خفیہ", + "key": "کلید", + "settings": "ترتیبات", + "identityProvider": "شناخت فراہم کنندہ", + "identityProviders": "شناخت فراہم کنندگان", + "clientIDHelpText": "ایپ ID، یا صارف کی کلید", + "secretHelpText": "API خفیہ، کلائنٹ خفیہ، یا صارف کی خفیہ", + "SAMLIdPConfiguration": "SAML IdP ترتیب", + "SPConfiguration": "SP ترتیب", + "advancedSettings": "ایڈوانسڈ سیٹنگز", + "IdPEntityID": "IdP انٹیٹی ID", + "metadataURL": "میٹا ڈیٹا URL", + "SSOURL": "SSO URL", + "SLOURL": "SLO URL", + "x509Cert": "x509 سرٹیفکیٹ", + "SPEntityID": "SP انٹیٹی ID", + "attributeMappingUID": "یو آئی ڈی کو میپ کرنے کی خصوصیت", + "attributeMappingEmail": "ای میل کو میپ کرنے کی خصوصیت", + "attributeMappingEmailVerified": "ای میل کی تصدیق شدہ میپنگ خصوصیت", + "allowRepeatAttributeName": "بار بار خصوصیت کے نام کی اجازت دیں", + "allowSingleLabelDomains": "واحد لیبل والے ڈومینز کی اجازت دیں", + "authnRequestSigned": "Authn درخواست پر دستخط کیے گئے", + "digestAlgorithm": "ڈائجسٹ الگورتھم", + "logoutRequestSigned": "لاگ آؤٹ درخواست پر دستخط کیے گئے", + "logoutResponseSigned": "لاگ آؤٹ جواب پر دستخط کیے گئے", + "metadataSigned": "میٹا ڈیٹا پر دستخط کیے گئے", + "nameIDEncrypted": "نام ID انکرپٹڈ", + "rejectDeprecatedAlgorithm": "فرسودہ الگورتھم کو مسترد کریں", + "rejectIdPInitiatedSSO": "IdP شروع کردہ SSO کو مسترد کریں", + "signatureAlgorithm": "دستخط کا الگورتھم", + "wantAssertionSigned": "دعوے پر دستخط کرنا چاہتے ہیں", + "wantAssertionEncrypted": "دعوے کو انکرپٹ کرنا چاہتے ہیں", + "wantAttributeStatement": "خصوصیت کا بیان چاہتے ہیں", + "wantMessageSigned": "پیغام پر دستخط کرنا چاہتے ہیں", + "wantNameID": "نام ID چاہتے ہیں", + "wantNameIDEncrypted": "نام ID انکرپٹڈ چاہتے ہیں", + "IdPConfiguration": "IdP ترتیب", + "enableSSO": "SSO کو فعال کریں", + "failedSSO": "SSO کی تصدیق ناکام ہو گئی، براہ کرم اپنے منتظم سے رابطہ کریں", + "UserDoesNotExist": "صارف کا اعلان نہیں کیا گیا، براہ کرم اپنے منتظم سے رابطہ کریں", + "idPInitiatedSSORejected": "IdP شروع کردہ SSO کو مسترد کر دیا گیا، براہ کرم اپنے منتظم سے رابطہ کریں", + "permissionDenied": "اجازت مسترد کر دی گئی", + "signupClosed": "سائن اپ بند ہے", + "loginSSO": "SSO کے ساتھ لاگ ان کریں", + "or": "یا", + "errorImportingLibrary": "لائبریری درآمد کرتے وقت خرابی", + "libraryImportError": "لائبریری درآمد کرتے وقت ایک خرابی پیش آئی", + "ssoSettingsupdated": "SSO کی ترتیبات کو اپ ڈیٹ کر دیا گیا", + "ssoSettings": "SSO کی ترتیبات", + "ssoSettingsDescription": "اپنی سنگل سائن آن کی ترتیبات یہاں ترتیب دیں۔", + "sso": "SSO", + "isSso": "کیا SSO ہے", + "suggestion": "تجویز", + "suggestionColon": "تجویز:", + "annotationColon": "وضاحت:", + "mapping": "نقشہ سازی", + "mappingInference": "نقشہ سازی کا نتیجہ", + "mappingInferenceTip": "اس ضرورت کے لیے نقشہ سازی کی تجویز دستیاب ہے", + "additionalInformation": "اضافی معلومات", + "requirementMappingSet": "نقشہ سازی", + "requirementMappingSetColon": "نقشہ سازی:", + "requirementMappingSets": "نقشہ سازی سیٹ", + "requirementMapping": "ضرورت کی نقشہ سازی", + "requirementMappings": "ضرورت کی نقشہ سازی", + "sourceFramework": "ماخذ فریم ورک", + "targetFramework": "ہدف فریم ورک", + "baseline": "بنیاد", + "createAuditFromBaseline": "بنیاد سے آڈٹ بنائیں", + "coverageColon": "کوریج:", + "full": "مکمل", + "partial": "جزوی", + "noResultFound": "کوئی نتیجہ نہیں ملا", + "filters": "فلٹرز", + "notApplicableScore": "اگر ضرورت کی تشخیص قابل اطلاق نہیں ہے تو آپ اسکور نہیں کر سکتے", + "maturity": "پختگی", + "progress": "پیش رفت", + "back": "واپس", + "duplicate": "نقل کریں", + "duplicateRiskAssessment": "خطرے کی تشخیص کو نقل کریں", + "size": "سائز", + "financial": "مالیاتی", + "legal": "قانونی", + "reputation": "ساکھ", + "operational": "عملیاتی", + "confidentiality": "رازداری", + "integrity": "دیانتداری", + "availability": "دستیابی", + "authenticity": "صداقت", + "owner": "مالک", + "waitingRiskAcceptances": "ہیلو! آپ کے پاس فی الحال {number} خطرے کی منظوری {s} زیر التواء ہیں۔ آپ انہیں خطرے والے ٹیب میں پا سکتے ہیں۔" +} diff --git a/frontend/project.inlang/settings.json b/frontend/project.inlang/settings.json index 1f9531d26..cd3acdf11 100644 --- a/frontend/project.inlang/settings.json +++ b/frontend/project.inlang/settings.json @@ -1,7 +1,7 @@ { "$schema": "https://inlang.com/schema/project-settings", "sourceLanguageTag": "en", - "languageTags": ["en", "ar", "fr", "pt", "es", "de", "nl", "it", "pl", "ro"], + "languageTags": ["en", "ar", "fr", "pt", "es", "de", "nl", "it", "pl", "ro", "hi", "ur"], "modules": [ "https://cdn.jsdelivr.net/npm/@inlang/message-lint-rule-empty-pattern@latest/dist/index.js", "https://cdn.jsdelivr.net/npm/@inlang/message-lint-rule-identical-pattern@latest/dist/index.js", diff --git a/frontend/src/lib/components/SideBar/SideBarFooter.svelte b/frontend/src/lib/components/SideBar/SideBarFooter.svelte index f3c6946a0..7f21db05d 100644 --- a/frontend/src/lib/components/SideBar/SideBarFooter.svelte +++ b/frontend/src/lib/components/SideBar/SideBarFooter.svelte @@ -18,7 +18,9 @@ dutch: m.dutch(), italian: m.italian(), polish: m.polish(), - romanian: m.romanian() + romanian: m.romanian(), + hindi: m.hindi(), + urdu: m.urdu() }; const modalStore = getModalStore(); @@ -33,7 +35,9 @@ de: 'Deutsch', it: 'Italiano', pl: 'Polski', - ro: 'Română' + ro: 'Română', + hi: 'हिंदी', + ur: 'اردو' }; let value = languageTag(); diff --git a/frontend/src/lib/utils/locales.ts b/frontend/src/lib/utils/locales.ts index 9beed4637..0ae8e7ff7 100644 --- a/frontend/src/lib/utils/locales.ts +++ b/frontend/src/lib/utils/locales.ts @@ -40,6 +40,12 @@ export const LOCALE_MAP = { ro: { name: 'romanian', flag: '🇷🇴' + }, + hi: { + name: 'hindi' + }, + ur: { + name: 'urdu' } }; From ea475acf31024d051c0dec7e5326ffe86d9e6aa5 Mon Sep 17 00:00:00 2001 From: Abderrahmane Smimite Date: Sat, 7 Sep 2024 19:24:53 +0200 Subject: [PATCH 07/40] Fix a regression for evidences managements on audit --- .../requirement-assessments/[id=uuid]/edit/+page.server.ts | 7 +++---- 1 file changed, 3 insertions(+), 4 deletions(-) diff --git a/frontend/src/routes/(app)/requirement-assessments/[id=uuid]/edit/+page.server.ts b/frontend/src/routes/(app)/requirement-assessments/[id=uuid]/edit/+page.server.ts index b8e2e6c75..b4243d07c 100644 --- a/frontend/src/routes/(app)/requirement-assessments/[id=uuid]/edit/+page.server.ts +++ b/frontend/src/routes/(app)/requirement-assessments/[id=uuid]/edit/+page.server.ts @@ -333,15 +333,14 @@ export const actions: Actions = { const schema = modelSchema('evidences'); const form = await superValidate(formData, zod(schema)); - if (!form.valid) { console.error(form.errors); return fail(400, { form: form }); } + const urlModel = 'evidences'; + const endpoint = `${BASE_API_URL}/${urlModel}/`; - const endpoint = `${BASE_API_URL}/evidences/`; - - const model = getModelInfo(event.params.model!); + const model = getModelInfo(urlModel!); const fileFields: Record = Object.fromEntries( Object.entries(form.data).filter(([key]) => model.fileFields?.includes(key) ?? false) From b68021436745edcc242027de14cb5797301ed806 Mon Sep 17 00:00:00 2001 From: eric-intuitem <71850047+eric-intuitem@users.noreply.github.com> Date: Sun, 8 Sep 2024 23:37:43 +0200 Subject: [PATCH 08/40] Improve Cyfun by highlighting key measures --- .../library/libraries/ccb-cff-2023-03-01.yaml | 231 +- tools/ccb/ccb-cff-2023-03-01.xlsx | Bin 57748 -> 58519 bytes tools/ccb/ccb-cyberfundamentals.yaml | 3377 ----------------- 3 files changed, 154 insertions(+), 3454 deletions(-) delete mode 100644 tools/ccb/ccb-cyberfundamentals.yaml diff --git a/backend/library/libraries/ccb-cff-2023-03-01.yaml b/backend/library/libraries/ccb-cff-2023-03-01.yaml index 5aba346d8..af6518f58 100644 --- a/backend/library/libraries/ccb-cff-2023-03-01.yaml +++ b/backend/library/libraries/ccb-cff-2023-03-01.yaml @@ -7,7 +7,7 @@ description: 'Centre For Cybersecurity Belgium - CyberFundamentals Framework https://ccb.belgium.be' copyright: All texts, layouts, designs and other elements of any nature in this document are subject to copyright law. -version: 3 +version: 4 provider: CCB packager: intuitem objects: @@ -69,6 +69,15 @@ objects: - ref_id: E name: essential description: null + - ref_id: BK + name: basic - key measure + description: null + - ref_id: IK + name: important - key measure + description: null + - ref_id: EK + name: essential - key measure + description: null requirement_nodes: - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id assessable: false @@ -385,10 +394,9 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-6 ref_id: IMPORTANT_ID.AM-6.1 - description: Information security and cybersecurity roles, responsibilities + description: '[KEY MEASURE] Information security and cybersecurity roles, responsibilities and authorities within the organization shall be documented, reviewed, authorized, - and updated and alignment with organization-internal roles and external partners. Key - Measure + and updated and alignment with organization-internal roles and external partners.' annotation: "It should be considered to:\n\u2022\tDescribe security roles, responsibilities,\ \ and authorities: who in your organization should be consulted, informed,\ \ and held accountable for all or part of your assets.\n\u2022\tProvide security\ @@ -400,6 +408,8 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-6.2 assessable: true depth: 4 @@ -1016,11 +1026,11 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3 ref_id: ID.SC-3.2 - description: "Contractual information security and cybersecurity\u2019 requirements\ - \ for suppliers and third-party partners shall be implemented to ensure a\ - \ verifiable flaw remediation process, and to ensure the correction of flaws\ - \ identified during \u2018information security and cybersecurity\u2019 testing\ - \ and evaluation." + description: "[KEY MEASURE] Contractual information security and cybersecurity\u2019\ + \ requirements for suppliers and third-party partners shall be implemented\ + \ to ensure a verifiable flaw remediation process, and to ensure the correction\ + \ of flaws identified during \u2018information security and cybersecurity\u2019\ + \ testing and evaluation." annotation: "\u2022\tInformation systems containing software (or firmware) affected\ \ by recently announced software flaws (and potential vulnerabilities resulting\ \ from those flaws) should be identified.\n\u2022\tNewly released security\ @@ -1033,17 +1043,19 @@ objects: \ into configuration management as an emergency change." implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3.3 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3 ref_id: ID.SC-3.3 - description: "The organization shall establish contractual requirements permitting\ - \ the organization to review the \u2018information security and cybersecurity\u2019\ - \ programs implemented by suppliers and third-party partners." + description: "[KEY MEASURE] The organization shall establish contractual requirements\ + \ permitting the organization to review the \u2018information security and\ + \ cybersecurity\u2019 programs implemented by suppliers and third-party partners." annotation: No additional guidance on this topic. implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-4 assessable: false depth: 3 @@ -1135,8 +1147,8 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 ref_id: BASIC_PR.AC-1.1 - description: Identities and credentials for authorized devices and users shall - be managed. + description: '[KEY MEASURE] Identities and credentials for authorized devices + and users shall be managed.' annotation: "Identities and credentials for authorized devices and users could\ \ be managed through a password policy. A password policy is a set of rules\ \ designed to enhance ICT/OT security by encouraging organization\u2019s to:\n\ @@ -1153,6 +1165,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-1.2 assessable: true depth: 4 @@ -1308,22 +1323,25 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 ref_id: BASIC_PR.AC-3.2 - description: The organization's networks when accessed remotely shall be secured, - including through multi-factor authentication (MFA). + description: '[KEY MEASURE] The organization''s networks when accessed remotely + shall be secured, including through multi-factor authentication (MFA).' annotation: Enforce MFA (e.g. 2FA) on Internet-facing systems, such as email, remote desktop, and Virtual Private Network (VPNs). implementation_groups: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-3.3 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 ref_id: IMPORTANT_PR.AC-3.3 - description: "Usage restrictions, connection requirements, implementation guidance,\ - \ and authorizations for remote access to the organization\u2019s critical\ - \ systems environment shall be identified, documented and implemented. " + description: "[KEY MEASURE] Usage restrictions, connection requirements, implementation\ + \ guidance, and authorizations for remote access to the organization\u2019\ + s critical systems environment shall be identified, documented and implemented. " annotation: "Consider the following:\n\u2022\tRemote access methods include,\ \ for example, wireless, broadband, Virtual Private Network (VPN) connections,\ \ mobile device connections, and communications through external networks.\n\ @@ -1335,6 +1353,8 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:r.ac-3.4 assessable: true depth: 4 @@ -1369,8 +1389,8 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 ref_id: BASIC_PR.AC-4.1 - description: "Access permissions for users to the organization\u2019s systems\ - \ shall be defined and managed." + description: "[KEY MEASURE] Access permissions for users to the organization\u2019\ + s systems shall be defined and managed." annotation: "The following should be considered:\n\u2022\tDraw up and review\ \ regularly access lists per system (files, servers, software, databases,\ \ etc.), possibly through analysis of the Active Directory in Windows-based\ @@ -1389,27 +1409,34 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.2 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 ref_id: BASIC_PR.AC-4.2 - description: It shall be identified who should have access to the organization's - business's critical information and technology and the means to get access. + description: '[KEY MEASURE] It shall be identified who should have access to + the organization''s business''s critical information and technology and the + means to get access.' annotation: 'Means to get access may include: a key, password, code, or administrative privilege.' implementation_groups: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.3 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 ref_id: BASIC_PR.AC-4.3 - description: Employee access to data and information shall be limited to the - systems and specific information they need to do their jobs (the principle - of Least Privilege). + description: '[KEY MEASURE] Employee access to data and information shall be + limited to the systems and specific information they need to do their jobs + (the principle of Least Privilege).' annotation: "The principle of Least Privilege should be understood as the principle\ \ that a security architecture should be designed so that each employee is\ \ granted the minimum system resources and authorizations that the employee\ @@ -1424,12 +1451,16 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.4 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 ref_id: BASIC_PR.AC-4.4 - description: Nobody shall have administrator privileges for daily tasks. + description: '[KEY MEASURE] Nobody shall have administrator privileges for daily + tasks.' annotation: "Consider the following:\n\u2022\tSeparate administrator accounts\ \ from user accounts.\n\u2022\tDo not privilege user accounts to effectuate\ \ administration tasks.\n\u2022\tCreate unique local administrator passwords\ @@ -1439,6 +1470,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-4.5 assessable: true depth: 4 @@ -1512,8 +1546,8 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 ref_id: BASIC_PR.AC-5.1 - description: Firewalls shall be installed and activated on all the organization's - networks. + description: '[KEY MEASURE] Firewalls shall be installed and activated on all + the organization''s networks.' annotation: "Consider the following:\n\u2022\tInstall and operate a firewall\ \ between your internal network and the Internet. This may be a function of\ \ a (wireless) access point/router, or it may be a function of a router provided\ @@ -1532,13 +1566,17 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-5.2 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 ref_id: BASIC_PR.AC-5.2 - description: Where appropriate, network integrity of the organization's critical - systems shall be protected by incorporating network segmentation and segregation. + description: '[KEY MEASURE] Where appropriate, network integrity of the organization''s + critical systems shall be protected by incorporating network segmentation + and segregation.' annotation: "\u2022\tConsider creating different security zones in the network\ \ (e.g. Basic network segmentation through VLAN\u2019s or other network access\ \ control mechanisms) and control/monitor the traffic between these zones.\n\ @@ -1548,13 +1586,16 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-5.3 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 ref_id: IMPORTANT_PR.AC-5.3 - description: 'Where appropriate, network integrity of the organization''s critical - systems shall be protected by + description: '[KEY MEASURE] Where appropriate, network integrity of the organization''s + critical systems shall be protected by (1) Identifying, documenting, and controlling connections between system components. @@ -1565,14 +1606,17 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-5.4 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 ref_id: IMPORTANT_PR.AC-5.4 - description: 'The organization shall monitor and control connections and communications - at the external boundary and at key internal boundaries within the organization''s - critical systems by implementing boundary protection devices where appropriate. ' + description: '[KEY MEASURE] The organization shall monitor and control connections + and communications at the external boundary and at key internal boundaries + within the organization''s critical systems by implementing boundary protection + devices where appropriate. ' annotation: "Consider implementing the following recommendations:\n\u2022\t\ Separate your public WIFI network from your business network.\n\u2022\tProtect\ \ your business WIFI with state-of-the-art encryption.\n\u2022\tImplement\ @@ -1585,6 +1629,8 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5.5 assessable: true depth: 4 @@ -1650,16 +1696,17 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-7 ref_id: IMPORTANT_PR.AC-7.1 - description: "The organization shall perform a documented risk assessment on\ - \ organization's critical system transactions and authenticate users, devices,\ - \ and other assets (e.g., single-factor, multi-factor) commensurate with the\ - \ risk of the transaction (e.g., individuals\u2019 security and privacy risks\ - \ and other organizational risks)." + description: "[KEY MEASURE for ESSENTIAL] The organization shall perform a documented\ + \ risk assessment on organization's critical system transactions and authenticate\ + \ users, devices, and other assets (e.g., single-factor, multi-factor) commensurate\ + \ with the risk of the transaction (e.g., individuals\u2019 security and privacy\ + \ risks and other organizational risks)." annotation: Consider a security-by-design approach for new systems; For existing systems a separate risk assessment should be used. implementation_groups: - I - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at assessable: false depth: 2 @@ -2012,10 +2059,10 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-5 ref_id: IMPORTANT_PR.DS-5.1 - description: The organization shall take appropriate actions resulting in the - monitoring of its critical systems at external borders and critical internal - points when unauthorized access and activities, including data leakage, is - detected. + description: '[KEY MEASURE] The organization shall take appropriate actions + resulting in the monitoring of its critical systems at external borders and + critical internal points when unauthorized access and activities, including + data leakage, is detected.' annotation: "\u2022\tConsider implementing dedicated protection measures (restricted\ \ access rights, daily backups, data encryption, installation of firewalls,\ \ etc.) for the most sensitive data.\n\u2022\tConsider frequent audit of the\ @@ -2024,6 +2071,8 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6 assessable: false depth: 3 @@ -2149,8 +2198,8 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-1 ref_id: IMPORTANT_PR.IP-1.1 - description: 'The organization shall develop, document, and maintain a baseline - configuration for the its business critical systems. ' + description: '[KEY MEASURE] The organization shall develop, document, and maintain + a baseline configuration for the its business critical systems. ' annotation: "\u2022\tThis control includes the concept of least functionality.\n\ \u2022\tBaseline configurations include for example, information about organization's\ \ business critical systems, current version numbers and patch information\ @@ -2162,6 +2211,8 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-1.2 assessable: true depth: 4 @@ -2253,9 +2304,9 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 ref_id: BASIC_PR.IP-4.1 - description: Backups for organization's business critical data shall be conducted - and stored on a system different from the device on which the original data - resides + description: '[KEY MEASURE] Backups for organization''s business critical data + shall be conducted and stored on a system different from the device on which + the original data resides' annotation: "\u2022\tOrganization's business critical system's data includes\ \ for example software, configurations and settings, documentation, system\ \ configuration data including computer configuration backups, application\ @@ -2269,6 +2320,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-4.2 assessable: true depth: 4 @@ -2592,8 +2646,8 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 ref_id: BASIC_PR.MA-1.1 - description: Patches and security updates for Operating Systems and critical - system components shall be installed. + description: '[KEY MEASURE] Patches and security updates for Operating Systems + and critical system components shall be installed.' annotation: "The following should be considered:\n\u2022\tLimit yourself to\ \ only install those applications (operating systems, firmware, or plugins\ \ ) that you need to run your business and patch/update them regularly.\n\u2022\ @@ -2608,6 +2662,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ma-1.2 assessable: true depth: 4 @@ -2655,33 +2712,38 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 ref_id: PR.MA-1.5 - description: The organization shall prevent the unauthorized removal of maintenance - equipment containing organization's critical system information. + description: '[KEY MEASURE] The organization shall prevent the unauthorized + removal of maintenance equipment containing organization''s critical system + information.' annotation: This requirement maily focuses mainly on OT/ICS environments. implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1.6 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 ref_id: PR.MA-1.6 - description: 'Maintenance tools and portable storage devices shall be inspected - when brought into the facility and shall be protected by anti-malware solutions - so that they are scanned for malicious code before they are used on organization''s - systems. ' + description: '[KEY MEASURE] Maintenance tools and portable storage devices shall + be inspected when brought into the facility and shall be protected by anti-malware + solutions so that they are scanned for malicious code before they are used + on organization''s systems. ' annotation: No additional guidance on this topic. implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1.7 assessable: true depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 ref_id: PR.MA-1.7 - description: The organization shall verify security controls following hardware - and software maintenance or repairs/patching and take action as appropriate. + description: '[KEY MEASURE] The organization shall verify security controls + following hardware and software maintenance or repairs/patching and take action + as appropriate.' annotation: No additional guidance on this topic. implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-2 assessable: false depth: 3 @@ -2745,7 +2807,7 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1 ref_id: BASIC_PR.PT-1.1 - description: ' Logs shall be maintained, documented, and reviewed.' + description: '[KEY MEASURE] Logs shall be maintained, documented, and reviewed.' annotation: "\u2022\tEnsure the activity logging functionality of protection\ \ / detection hardware or software (e.g. firewalls, anti-virus) is enabled.\n\ \u2022\tLogs should be backed up and saved for a predefined period.\n\u2022\ @@ -2757,6 +2819,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.pt-1.2 assessable: true depth: 4 @@ -2825,13 +2890,14 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-2 ref_id: PR.PT-2.3 - description: Portable storage devices containing system data shall be controlled - and protected while in transit and in storage. + description: '[KEY MEASURE] Portable storage devices containing system data + shall be controlled and protected while in transit and in storage.' annotation: Protection and control should include the scanning of all portable storage devices for malicious code before they are used on organization's systems. implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3 assessable: false depth: 3 @@ -2949,9 +3015,9 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-1 ref_id: DE.AE-1.1 - description: The organization shall ensure that a baseline of network operations - and expected data flows for its critical systems is developed, documented - and maintained to track events. + description: '[KEY MEASURE] The organization shall ensure that a baseline of + network operations and expected data flows for its critical systems is developed, + documented and maintained to track events.' annotation: "\u2022\tConsider enabling local logging on all your systems and\ \ network devices and keep them for a certain period, for example up to 6\ \ months.\n\u2022\tEnsure that your logs contain enough information (source,\ @@ -2961,6 +3027,7 @@ objects: \ facilitate the correlation and analysis of your data." implementation_groups: - E + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-2 assessable: false depth: 3 @@ -3001,9 +3068,9 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-3 ref_id: BASIC_DE.AE-3.1 - description: "The activity logging functionality of protection / detection hardware\ - \ or software \n(e.g. firewalls, anti-virus) shall be enabled, backed-up and\ - \ reviewed." + description: "[KEY MEASURE] The activity logging functionality of protection\ + \ / detection hardware or software \n(e.g. firewalls, anti-virus) shall be\ + \ enabled, backed-up and reviewed." annotation: "\u2022\tLogs should be backed up and saved for a predefined period.\n\ \u2022\tThe logs should be reviewed for any unusual or unwanted trends, such\ \ as a large use of social media websites or an unusual number of viruses\ @@ -3014,6 +3081,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.ae-3.2 assessable: true depth: 4 @@ -3118,9 +3188,9 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1 ref_id: IMPORTANT_DE.CM-1.2 - description: The organization shall monitor and identify unauthorized use of - its business critical systems through the detection of unauthorized local - connections, network connections and remote connections. + description: '[KEY MEASURE] The organization shall monitor and identify unauthorized + use of its business critical systems through the detection of unauthorized + local connections, network connections and remote connections.' annotation: "\u2022\tMonitoring of network communications should happen at the\ \ external boundary of the organization's business critical systems and at\ \ key internal boundaries within the systems.\n\u2022\tWhen hosting internet\ @@ -3129,6 +3199,8 @@ objects: implementation_groups: - I - E + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1.3 assessable: true depth: 4 @@ -3233,8 +3305,8 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-4 ref_id: BASIC_DE.CM-4.1 - description: Anti-virus, -spyware, and other -malware programs shall be installed - and updated. + description: '[KEY MEASURE] Anti-virus, -spyware, and other -malware programs + shall be installed and updated.' annotation: "\u2022\tMalware includes viruses, spyware, and ransomware and should\ \ be countered by installing, using, and regularly updating anti-virus and\ \ anti-spyware software on every device used in company\u2019s business (including\ @@ -3248,6 +3320,9 @@ objects: - B - I - E + - BK + - IK + - EK - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-4.2 assessable: true depth: 4 @@ -3781,14 +3856,16 @@ objects: depth: 4 parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-5 ref_id: IMPORTANT_RS.AN-5.1 - description: 'The organization shall implement vulnerability management processes - and procedures that include processing, analyzing and remedying vulnerabilities - from internal and external sources. ' + description: '[KEY MEASURE] The organization shall implement vulnerability management + processes and procedures that include processing, analyzing and remedying + vulnerabilities from internal and external sources. 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Centre For Cybersecurity Belgium - CyberFundamentals Framework -copyright: All texts, layouts, designs and other elements of any nature in this document - are subject to copyright law. -version: 1 -provider: CCB -packager: intuitem -objects: - framework: - urn: urn:intuitem:risk:framework:ccb-cff-2023-03-01 - ref_id: CCB-CFF-2023-03-01 - name: CCB CyberFundamentals Framework - description: Centre For Cybersecurity Belgium - CyberFundamentals Framework - requirement_nodes: - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - assessable: false - depth: 1 - ref_id: ID - name: IDENTIFY (ID) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - ref_id: ID.AM - name: Asset Management - description: "The data, personnel, devices, systems, and facilities that enable\ - \ the organization to achieve business purposes are identified and managed\ - \ consistent with their relative importance to organizational objectives and\ - \ the organization\u2019s risk strategy." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - ref_id: ID.AM-1 - description: Physical devices and systems within the organization are inventoried - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.am-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-1 - ref_id: BASIC_ID.AM-1.1 - description: An inventory of assets associated with information and information - processing facilities within the organization shall be documented, reviewed, - and updated when changes occur. - annotation: "\u2022\tThis inventory includes fixed and portable computers, tablets,\ - \ mobile phones, Programmable Logic Controllers (PLCs), sensors, actuators,\ - \ robots, machine tools, firmware, network switches, routers, power supplies,\ - \ and other networked components or devices. \n\u2022\tThis inventory must\ - \ include all assets, whether or not they are connected to the organization's\ - \ network.\n\u2022\tThe use of an IT asset management tool could be considered." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-1 - ref_id: IMPORTANT_ID.AM-1.2 - description: "The inventory of assets associated with information and information\ - \ processing facilities shall reflect changes in the organization\u2019s\ - \ context and include all information necessary for effective accountability." - annotation: "\u2022\tInventory specifications include for example, manufacturer,\ - \ device type, model, serial number, machine names and network addresses,\ - \ physical location\u2026\n\u2022\tAccountability is the obligation to explain,\ - \ justify, and take responsibility for one's actions, it implies answerability\ - \ for the outcome of the task or process.\n\u2022\tChanges include the decommissioning\ - \ of material." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-1 - ref_id: IMPORTANT_ID.AM-1.3 - description: When unauthorized hardware is detected, it shall be quarantined - for possible exception handling, removed, or replaced, and the inventory shall - be updated accordingly. - annotation: "\u2022\tAny unsupported hardware without an exception documentation,\ - \ is designated as unauthorized.\n\u2022\tUnauthorized hardware can be detected\ - \ during inventory, requests for support by the user or other means." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-1.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-1 - ref_id: ID.AM-1.4 - description: Mechanisms for detecting the presence of unauthorized hardware - and firmware components within the organization's network shall be identified. - annotation: "\u2022\tWhere safe and feasible, these mechanisms should be automated.\n\ - \u2022\tThere should be a process to address unauthorized assets on a frequently\ - \ basis; The organization may choose to remove the asset from the network,\ - \ deny the asset from connecting remotely to the network, or quarantine the\ - \ asset." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - ref_id: ID.AM-2 - description: Software platforms and applications within the organization are - inventoried - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.am-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2 - ref_id: BASIC_ID.AM-2.1 - description: An inventory that reflects what software platforms and applications - are being used in the organization shall be documented, reviewed, and updated - when changes occur. - annotation: "\u2022\tThis inventory includes software programs, software platforms\ - \ and databases, even if outsourced (SaaS).\n\u2022\tOutsourcing arrangements\ - \ should be part of the contractual agreements with the provider.\n\u2022\t\ - Information in the inventory should include for example: name, description,\ - \ version, number of users, data processed, etc.\n\u2022\tA distinction should\ - \ be made between unsupported software and unauthorized software.\n\u2022\t\ - The use of an IT asset management tool could be considered." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2 - ref_id: IMPORTANT_ID.AM-2.2 - description: "The inventory of software platforms and applications associated\ - \ with information and information processing shall reflect changes in the\ - \ organization\u2019s context and include all information necessary for effective\ - \ accountability." - annotation: The inventory of software platforms and applications should include - the title, publisher, initial install/use date, and business purpose for each - entry; where appropriate, include the Uniform Resource Locator (URL), app - store(s), version(s), deployment mechanism, and decommission date. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-2.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2 - ref_id: IMPORTANT_ID.AM-2.3 - description: Individuals who are responsible and who are accountable for administering - software platforms and applications within the organization shall be identified. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-2.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2 - ref_id: IMPORTANT_ID.AM-2.4 - description: When unauthorized software is detected, it shall be quarantined - for possible exception handling, removed, or replaced, and the inventory shall - be updated accordingly. - annotation: "\u2022\tAny unsupported software without an exception documentation,\ - \ is designated as unauthorized.\n\u2022\tUnauthorized software can be detected\ - \ during inventory, requests for support by the user or other means." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-2 - ref_id: ID.AM-2.5 - description: "Mechanisms for detecting the presence of unauthorized software\ - \ within the organization\u2019s ICT/OT environment shall be identified. " - annotation: "\u2022\tWhere safe and feasible, these mechanisms should be automated.\n\ - \u2022\tThere should be a process to regularly address unauthorised assets;\ - \ The organization may choose to remove the asset from the network, deny the\ - \ asset from connecting remotely to the network, or quarantine the asset." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - ref_id: ID.AM-3 - description: Organizational communication and data flows are mapped - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.am-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-3 - ref_id: BASIC_ID.AM-3.1 - description: Information that the organization stores and uses shall be identified. - annotation: "\u2022\tStart by listing all the types of information your business\ - \ stores or uses. Define \u201Cinformation type\u201D in any useful way that\ - \ makes sense to your business. You may want to have your employees make a\ - \ list of all the information they use in their regular activities. List everything\ - \ you can think of, but you do not need to be too specific. For example, you\ - \ may keep customer names and email addresses, receipts for raw material,\ - \ your banking information, or other proprietary information.\n\u2022\tConsider\ - \ mapping this information with the associated assets identified in the inventories\ - \ of physical devices, systems, software platforms and applications used within\ - \ the organization (see ID.AM-1 & ID.AM-2)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-3 - ref_id: IMPORTANT_ID.AM-3.2 - description: All connections within the organization's ICT/OT environment, and - to other organization-internal platforms shall be mapped, documented, approved, - and updated as appropriate. - annotation: "\u2022\tConnection information includes, for example, the interface\ - \ characteristics, data characteristics, ports, protocols, addresses, description\ - \ of the data, security requirements, and the nature of the connection.\n\u2022\ - \tConfiguration management can be used as supporting asset.\n\u2022\tThis\ - \ documentation should not be stored only on the network it represents.\n\u2022\ - \tConsider keeping a copy of this documentation in a safe offline environment\ - \ (e.g. offline hard disk, paper hardcopy, \u2026)" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-3 - ref_id: ID.AM-3.3 - description: "The information flows/data flows within the organization\u2019\ - s ICT/OT environment, as well as to other organization-internal systems shall\ - \ be mapped, documented, authorized, and updated when changes occur." - annotation: "\u2022\tWith knowledge of the information/data flows within a system\ - \ and between systems, it is possible to determine where information can and\ - \ cannot go.\n\u2022\tConsider:\no\tEnforcing controls restricting connections\ - \ to only authorized interfaces.\no\tHeightening system monitoring activity\ - \ whenever there is an indication of increased risk to organization's critical\ - \ operations and assets.\no\tProtecting the system from information leakage\ - \ due to electromagnetic signals emanations." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - ref_id: ID.AM-4 - description: External information systems are catalogued - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-4 - ref_id: IMPORTANT_ID.AM-4.1 - description: The organization shall map, document, authorize and when changes - occur, update, all external services and the connections made with them. - annotation: "\u2022\tOutsourcing of systems, software platforms and applications\ - \ used within the organization is covered in ID.AM-1 & ID.AM-2\n\u2022\tExternal\ - \ information systems are systems or components of systems for which organizations\ - \ typically have no direct supervision and authority over the application\ - \ of security requirements and controls, or the determination of the effectiveness\ - \ of implemented controls on those systems i.e., services that are run in\ - \ cloud, SaaS, hosting or other external environments, API (Application Programming\ - \ Interface)\u2026\n\u2022\tMapping external services and the connections\ - \ made to them and authorizing them in advance avoids wasting unnecessary\ - \ resources investigating a supposedly non-authenticated connection to external\ - \ systems." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-4 - ref_id: ID.AM-4.2 - description: The flow of information to/from external systems shall be mapped, - documented, authorized, and update when changes occur. - annotation: Consider requiring external service providers to identify and document - the functions, ports, protocols, and services necessary for the connection - services. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - ref_id: ID.AM-5 - description: 'Resources (e.g., hardware, devices, data, time, personnel, and - software) are prioritized based on their classification, criticality, and - business value ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.am-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-5 - ref_id: BASIC_ID.AM-5.1 - description: "The organization\u2019s resources (hardware, devices, data, time,\ - \ personnel, information, and software) shall be prioritized based on their\ - \ classification, criticality, and business value." - annotation: "\u2022\tDetermine organization\u2019s resources (e.g., hardware,\ - \ devices, data, time, personnel, information, and software):\no\tWhat would\ - \ happen to my business if these resources were made public, damaged, lost\u2026\ - ?\no\tWhat would happen to my business when the integrity of resources is\ - \ no longer guaranteed?\no\tWhat would happen to my business if I/my customers\ - \ couldn\u2019t access these resources? And rank these resources based on\ - \ their classification, criticality, and business value.\n\u2022\tResources\ - \ should include enterprise assets. \u2022\tCreate a classification for sensitive\ - \ information by first determining categories, e.g.\no\tPublic - freely accessible\ - \ to all, even externally\no\tInternal - accessible only to members of your\ - \ organization\no\tConfidential - accessible only to those whose duties require\ - \ access.\n\u2022\tCommunicate these categories and identify what types of\ - \ data fall into these categories (HR data, financial data, legal data, personal\ - \ data, etc.).\n\u2022\tConsider the use of the Traffic Light Protocol (TLP).\n\ - \u2022\tData classification should apply to the three aspects: C-I-A. Consider\ - \ implementing an automated tool, such as a host-based Data Loss Prevention\ - \ (DLP) tool to identify all sensitive data stored, processed, or transmitted\ - \ through enterprise assets, including those located onsite or at a remote\ - \ service provider." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-6 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am - ref_id: ID.AM-6 - description: Cybersecurity roles, responsibilities, and authorities for the - entire workforce and third-party stakeholders are established - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.am-6.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-6 - ref_id: IMPORTANT_ID.AM-6.1 - description: Information security and cybersecurity roles, responsibilities - and authorities within the organization shall be documented, reviewed, authorized, - and updated and alignment with organization-internal roles and external partners. Key - Measure - annotation: "It should be considered to:\n\u2022\tDescribe security roles, responsibilities,\ - \ and authorities: who in your organization should be consulted, informed,\ - \ and held accountable for all or part of your assets.\n\u2022\tProvide security\ - \ roles, responsibilities, and authority for all key functions in information/cyber\ - \ security (legal, detection activities\u2026).\n\u2022\tInclude information/cybersecurity\ - \ roles and responsibilities for third-party providers (e.g., suppliers, customers,\ - \ partners) with physical or logical access to the organization\u2019s ICT/OT\ - \ environment." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-6.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.am-6 - ref_id: ID.AM-6.2 - description: The organization shall appoint an information security officer. - annotation: The information security officer should be responsible for monitoring - the implementation of the organization's information/cyber security strategy - and safeguards. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - ref_id: ID.BE - name: Business Environment - description: "The organization\u2019s mission, objectives, stakeholders, and\ - \ activities are understood and prioritized; this information is used to inform\ - \ cybersecurity roles, responsibilities, and risk management decisions." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be - ref_id: ID.BE-1 - description: "The organization\u2019s role in the supply chain is identified\ - \ and communicated" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.be-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-1 - ref_id: IMPORTANT_ID.BE-1.1 - description: "The organization\u2019s role in the supply chain shall be identified,\ - \ documented, and communicated. " - annotation: "\u2022\tThe organisation should be able to clearly identify who\ - \ is upstream and downstream of the organisation and which suppliers provide\ - \ services, capabilities, products and items to the organisation.\n\u2022\t\ - The organisation should communicate its position to its upstream and downstream\ - \ so that it is understood where they sit in terms of critical importance\ - \ to the organisation's operations." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-1 - ref_id: ID.BE-1.2 - description: The organization shall protect its ICT/OT environment from supply - chain threats by applying security safeguards as part of a documented comprehensive - security strategy. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be - ref_id: ID.BE-2 - description: "The organization\u2019s place in critical infrastructure and its\ - \ industry sector is identified and communicated" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.be-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-2 - ref_id: IMPORTANT_ID.BE-2.1 - description: "The organization\u2019s place in critical infrastructure and its\ - \ industry sector shall be identified and communicated." - annotation: The organisation covered by NIS legislation has a responsibility - to know the other organisations in the same sector in order to work with them - to achieve the objectives set by NIS for that particular sector. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be - ref_id: ID.BE-3 - description: Priorities for organizational mission, objectives, and activities - are established and communicated - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.be-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-3 - ref_id: IMPORTANT_ID.BE-3.1 - description: Priorities for organizational mission, objectives, and activities - are established and communicated. - annotation: Information protection needs should be determined, and the related - processes revised as necessary. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be - ref_id: ID.BE-4 - description: Dependencies and critical functions for delivery of critical services - are established - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.be-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-4 - ref_id: IMPORTANT_ID.BE-4.1 - description: Dependencies and mission-critical functions for the delivery of - critical services shall be identified, documented, and prioritized according - to their criticality as part of the risk assessment process. - annotation: Dependencies and business critical functions should include support - services. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be - ref_id: ID.BE-5 - description: Resilience requirements to support delivery of critical services - are established for all operating states (e.g. under duress/attack, during - recovery, normal operations) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.be-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-5 - ref_id: IMPORTANT_ID.BE-5.1 - description: To support cyber resilience and secure the delivery of critical - services, the necessary requirements are identified, documented and their - implementation tested and approved. - annotation: "\u2022\tConsider implementing resiliency mechanisms to support\ - \ normal and adverse operational situations (e.g., failsafe, load balancing,\ - \ hot swap).\n\u2022\tConsider aspects of business continuity management in\ - \ e.g. Business Impact Analyse (BIA), Disaster Recovery Plan (DRP) and Business\ - \ Continuity Plan (BCP)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-5 - ref_id: ID.BE-5.2 - description: Information processing & supporting facilities shall implement - redundancy to meet availability requirements, as defined by the organization - and/or regulatory frameworks. - annotation: "\u2022\tConsider provisioning adequate data and network redundancy\ - \ (e.g. redundant network devices, servers with load balancing, raid arrays,\ - \ backup services, 2 separate datacentres, fail-over network connections,\ - \ 2 ISP's\u2026).\n\u2022\tConsider protecting critical equipment/services\ - \ from power outages and other failures due to utility interruptions (e.g.\ - \ UPS & NO-break, frequent test, service contracts that include regular maintenance,\ - \ redundant power cabling, 2 different power service providers...)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-5.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.be-5 - ref_id: ID.BE-5.3 - description: Recovery time and recovery point objectives for the resumption - of essential ICT/OT system processes shall be defined. - annotation: "\u2022\tConsider applying the 3-2-1 back-up rule to improve RPO\ - \ and RTO (maintain at least 3 copies of your data, keep 2 of them at separate\ - \ locations and one copy should be stored at an off-site location).\n\u2022\ - \tConsider implementing mechanisms such as hot swap, load balancing and failsafe\ - \ to increase resilience." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - ref_id: ID.GV - name: Governance - description: "The policies, procedures, and processes to manage and monitor\ - \ the organization\u2019s regulatory, legal, risk, environmental, and operational\ - \ requirements are understood and inform the management of cybersecurity risk." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv - ref_id: ID.GV-1 - description: Organizational cybersecurity policy is established and communicated - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.gv-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-1 - ref_id: BASIC_ID.GV-1.1 - description: Policies and procedures for information security and cyber security - shall be created, documented, reviewed, approved, and updated when changes - occur. - annotation: "\u2022\tPolicies and procedures used to identify acceptable practices\ - \ and expectations for business operations, can be used to train new employees\ - \ on your information security expectations, and can aid an investigation\ - \ in case of an incident. These policies and procedures should be readily\ - \ accessible to employees.\n\u2022\tPolicies and procedures for information-\ - \ and cybersecurity should clearly describe your expectations for protecting\ - \ the organization\u2019s information and systems, and how management expects\ - \ the company\u2019s resources to be used and protected by all employees.\n\ - \u2022\tPolicies and procedures should be reviewed and updated at least annually\ - \ and every time there are changes in the organization or technology. Whenever\ - \ the policies are changed, employees should be made aware of the changes." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.gv-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-1 - ref_id: IMPORTANT_ID.GV-1.2 - description: An organization-wide information security and cybersecurity policy - shall be established, documented, updated when changes occur, disseminated, - and approved by senior management. - annotation: "The policy should include, for example:\n\u2022\tThe identification\ - \ and assignment of roles, responsibilities, management commitment, coordination\ - \ among organizational entities, and compliance. Guidance on role profiles\ - \ along with their identified titles, missions, tasks, skills, knowledge,\ - \ competences is available in the \"European Cybersecurity Skills Framework\ - \ Role Profiles\" by ENISA. (https://www.enisa.europa.eu/publications/european-cybersecurity-skills-framework-role-profiles)\n\ - \u2022\tThe coordination among organizational entities responsible for the\ - \ different aspects of security (i.e., technical, physical, personnel, cyber-physical,\ - \ information, access control, media protection, vulnerability management,\ - \ maintenance, monitoring)\n\u2022\tThe coverage of the full life cycle of\ - \ the ICT/OT systems." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv - ref_id: ID.GV-3 - description: Legal and regulatory requirements regarding cybersecurity, including - privacy and civil liberties obligations, are understood and managed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.gv-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-3 - ref_id: BASIC_ID.GV-3.1 - description: Legal and regulatory requirements regarding information/cybersecurity, - including privacy obligations, shall be understood and implemented. - annotation: There are no additional guidelines. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.gv-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-3 - ref_id: IMPORTANT_ID.GV-3.2 - description: Legal and regulatory requirements regarding information/cybersecurity, - including privacy obligations, shall be managed. - annotation: "\u2022\tThere should be regular reviews to ensure the continuous\ - \ compliance with legal and regulatory requirements regarding information/cybersecurity,\ - \ including privacy obligations.\n\u2022\tThis requirement also applies to\ - \ contractors and service providers." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv - ref_id: ID.GV-4 - description: Governance and risk management processes address cybersecurity - risks - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.gv-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-4 - ref_id: BASIC_ID.GV-4.1 - description: As part of the company's overall risk management, a comprehensive - strategy to manage information security and cybersecurity risks shall be developed - and updated when changes occur. - annotation: This strategy should include determining and allocating the required - resources to protect the organisation's business-critical assets. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.gv-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.gv-4 - ref_id: IMPORTANT_ID.GV-4.2 - description: "Information security and cybersecurity risks shall be documented,\ - \ formally approved, and updated when changes occur.\t" - annotation: Consider using Risk Management tools. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - ref_id: ID.RA - name: Risk Assessment - description: The organization understands the cybersecurity risk to organizational - operations (including mission, functions, image, or reputation), organizational - assets, and individuals. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra - ref_id: ID.RA-1 - description: Asset vulnerabilities are identified and documented - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.ra-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-1 - ref_id: BASIC_ID.RA-1.1 - description: Threats and vulnerabilities shall be identified. - annotation: "\u2022\tA vulnerability refers to a weakness in the organization\u2019\ - s hardware, software, or procedures. It is a gap through which a bad actor\ - \ can gain access to the organization\u2019s assets. A vulnerability exposes\ - \ an organization to threats.\n\u2022\tA threat is a malicious or negative\ - \ event that takes advantage of a vulnerability. \n\u2022\tThe risk is the\ - \ potential for loss and damage when the threat does occur." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.ra-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-1 - ref_id: IMPORTANT_ID.RA-1.2 - description: A process shall be established to monitor, identify, and document - vulnerabilities of the organisation's business critical systems in a continuous - manner. - annotation: "\u2022\tWhere safe and feasible, the use of vulnerability scanning\ - \ should be considered.\n\u2022\tThe organization should establish and maintain\ - \ a testing program appropriate to its size, complexity, and maturity." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-1 - ref_id: ID.RA-1.3 - description: "To ensure that organization's operations are not adversely impacted\ - \ by the testing process, performance/load testing and penetration testing\ - \ on the organization\u2019s systems shall be conducted with care." - annotation: Consider validating security measures after each penetration test. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra - ref_id: ID.RA-2 - description: Cyber threat intelligence is received from information sharing - forums and sources - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.ra-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-2 - ref_id: IMPORTANT_ID.RA-2.1 - description: ' A threat and vulnerability awareness program that includes a - cross-organization information-sharing capability shall be implemented. ' - annotation: A threat and vulnerability awareness program should include ongoing - contact with security groups and associations to receive security alerts and - advisories. (Security groups and associations include, for example, special - interest groups, forums, professional associations, news groups, and/or peer - groups of security professionals in similar organizations).This contact can - include the sharing of information about potential vulnerabilities and incidents. - This sharing capability should have an unclassified and classified information - sharing capability. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-2 - ref_id: ID.RA-2.2 - description: It shall be identified where automated mechanisms can be implemented - to make security alert and advisory information available to relevant organization - stakeholders. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra - ref_id: ID.RA-5 - description: Threats, vulnerabilities, likelihoods, and impacts are used to - determine risk - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_id.ra-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-5 - ref_id: BASIC_ID.RA-5.1 - description: The organization shall conduct risk assessments in which risk is - determined by threats, vulnerabilities and impact on business processes and - assets. - annotation: "\u2022\tKeep in mind that threats exploit vulnerabilities.\n\u2022\ - \tIdentify the consequences that losses of confidentiality, integrity and\ - \ availability may have on the assets and related business processes." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.ra-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-5 - ref_id: IMPORTANT_ID.RA-5.2 - description: The organization shall conduct and document risk assessments in - which risk is determined by threats, vulnerabilities, impact on business processes - and assets, and the likelihood of their occurrence. - annotation: "\u2022\tRisk assessment should include threats from insiders and\ - \ external parties.\n\u2022\tQualitative and/or quantitative risk analysis\ - \ methods \n(MAPGOOD, ISO27005, CIS RAM, \u2026) can be used together with\ - \ software tooling." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-5.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-5 - ref_id: ID.RA-5.3 - description: Risk assessment results shall be disseminated to relevant stakeholders. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-6 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra - ref_id: ID.RA-6 - description: Risk responses are identified and prioritized - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.ra-6.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.ra-6 - ref_id: IMPORTANT_ID.RA-6.1 - description: "A comprehensive strategy shall be developed and implemented to\ - \ manage risks to the organization\u2019s critical systems, that includes\ - \ the identification and prioritization of risk responses." - annotation: "\u2022\tManagement and employees should be involved in information-\ - \ and cybersecurity.\n\u2022\tIt should be identified what the most important\ - \ assets are, and how they are protected.\n\u2022\tIt should be clear what\ - \ impact will be if these assets are compromised.\n\u2022\tIt should be established\ - \ how the implementation of adequate mitigation measures will be organized." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - ref_id: ID.RM - name: Risk Management Strategy - description: "The organization\u2019s priorities, constraints, risk tolerances,\ - \ and assumptions are established and used to support operational risk decisions." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm - ref_id: ID.RM-1 - description: Risk management processes are established, managed, and agreed - to by organizational stakeholders - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.rm-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm-1 - ref_id: IMPORTANT_ID.RM-1.1 - description: A cyber risk management process that identifies key internal and - external stakeholders and facilitates addressing risk-related issues and information - shall be created, documented, reviewed, approved, and updated when changes - occur. - annotation: 'External stakeholders include customers, investors and shareholders, - suppliers, government agencies and the wider community. ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm - ref_id: ID.RM-2 - description: Organizational risk tolerance is determined and clearly expressed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.rm-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm-2 - ref_id: IMPORTANT_ID.RM-2.1 - description: "The organization shall clearly determine it\u2019s risk appetite." - annotation: Determination and expression of risk tolerance (risk appetite) should - be in line with the policies on information security and cybersecurity, to - facilitate demonstration of coherence between policies, risk tolerance and - measures. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm - ref_id: ID.RM-3 - description: "The organization\u2019s determination of risk tolerance is informed\ - \ by its role in critical infrastructure and sector specific risk analysis" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.rm-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.rm-3 - ref_id: IMPORTANT_ID.RM-3.1 - description: "The organization\u2019s role in critical infrastructure and its\ - \ sector shall determine the organization\u2019s risk appetite." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id - ref_id: ID.SC - name: Supply Chain Risk Management - description: "The organization\u2019s priorities, constraints, risk tolerances,\ - \ and assumptions are established and used to support risk decisions associated\ - \ with managing supply chain risk. The organization has established and implemented\ - \ the processes to identify, assess and manage supply chain risks." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc - ref_id: ID.SC-1 - description: Cyber supply chain risk management processes are identified, established, - assessed, managed, and agreed to by organizational stakeholders - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-1 - ref_id: ID.SC-1.1 - description: The organization shall document, review, approve, update when changes - occur, and implement a cyber supply chain risk management process that supports - the identification, assessment, and mitigation of the risks associated with - the distributed and interconnected nature of ICT/OT product and service supply - chains. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc - ref_id: ID.SC-2 - description: 'Suppliers and third party partners of information systems, components, - and services are identified, prioritized, and assessed using a cyber supply - chain risk assessment process ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.sc-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-2 - ref_id: IMPORTANT_ID.SC-2.1 - description: "The organization shall conduct cyber supply chain risk assessments\ - \ at least annually or when a change to the organization\u2019s critical systems,\ - \ operational environment, or supply chain occurs; These assessments shall\ - \ be documented, and the results disseminated to relevant stakeholders including\ - \ those responsible for ICT/OT systems." - annotation: This assessment should identify and prioritize potential negative - impacts to the organization from the risks associated with the distributed - and interconnected nature of ICT/OT product and service supply chains. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-2 - ref_id: ID.SC-2.2 - description: "A documented list of all the organization\u2019s suppliers, vendors\ - \ and partners who may be involved in a major incident shall be established,\ - \ kept up-to-date and made available online and offline." - annotation: This list should include suppliers, vendors and partners contact - information and the services they provide, so they can be contacted for assistance - in the event of an outage or service degradation. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc - ref_id: ID.SC-3 - description: "Contracts with suppliers and third-party partners are used to\ - \ implement appropriate measures designed to meet the objectives of an organization\u2019\ - s cybersecurity program and Cyber Supply Chain Risk Management Plan." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.sc-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3 - ref_id: IMPORTANT_ID.SC-3.1 - description: Based on the results of the cyber supply chain risk assessment, - a contractual framework for suppliers and external partners shall be established - to address sharing of sensitive information and distributed and interconnected - ICT/OT products and services. - annotation: "\u2022\tEntities not subject to the NIS legislation should consider\ - \ business critical suppliers and third-party partners only.\n\u2022\tKeep\ - \ in mind that GDPR requirements need to be fulfilled when business information\ - \ contains personal data (applicable on all levels), i.e. security measures\ - \ need to be addressed in the contractual framework." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3 - ref_id: ID.SC-3.2 - description: "Contractual information security and cybersecurity\u2019 requirements\ - \ for suppliers and third-party partners shall be implemented to ensure a\ - \ verifiable flaw remediation process, and to ensure the correction of flaws\ - \ identified during \u2018information security and cybersecurity\u2019 testing\ - \ and evaluation." - annotation: "\u2022\tInformation systems containing software (or firmware) affected\ - \ by recently announced software flaws (and potential vulnerabilities resulting\ - \ from those flaws) should be identified.\n\u2022\tNewly released security\ - \ relevant patches, service packs, and hot fixes should be installed, and\ - \ these patches, service packs, and hot fixes are tested for effectiveness\ - \ and potential side effects on the organization\u2019s information systems\ - \ before installation. Flaws discovered during security assessments, continuous\ - \ monitoring, incident response activities, or information system error handling\ - \ are also addressed expeditiously. Flaw remediation should be incorporated\ - \ into configuration management as an emergency change." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-3 - ref_id: ID.SC-3.3 - description: "The organization shall establish contractual requirements permitting\ - \ the organization to review the \u2018information security and cybersecurity\u2019\ - \ programs implemented by suppliers and third-party partners." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc - ref_id: ID.SC-4 - description: Suppliers and third-party partners are routinely assessed using - audits, test results, or other forms of evaluations to confirm they are meeting - their contractual obligations. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.sc-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-4 - ref_id: IMPORTANT_ID.SC-4.1 - description: "The organization shall review assessments of suppliers\u2019 and\ - \ third-party partner\u2019s compliance with contractual obligations by routinely\ - \ reviewing audits, test results, and other evaluations." - annotation: Entities not subject to the NIS legislation could limit themselves - to business critical suppliers and third-party partners only. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-4 - ref_id: ID.SC-4.2 - description: "The organization shall review assessments of suppliers\u2019 and\ - \ third-party partner\u2019s compliance with contractual obligations by routinely\ - \ reviewing third-party independent audits, test results, and other evaluations." - annotation: The depth of the review should depend on the criticality of delivered - products and services. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc - ref_id: ID.SC-5 - description: Response and recovery planning and testing are conducted with suppliers - and third-party providers - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_id.sc-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-5 - ref_id: IMPORTANT_ID.SC-5.1 - description: The organization shall identify and document key personnel from - suppliers and third-party partners to include them as stakeholders in response - and recovery planning activities. - annotation: Entities not subject to the NIS legislation could limit themselves - to business critical suppliers and third-party partners only. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id.sc-5 - ref_id: ID.SC-5.2 - description: The organization shall identify and document key personnel from - suppliers and third-party partners to include them as stakeholders in testing - and execution of the response and recovery plans. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - assessable: false - depth: 1 - ref_id: PR - name: PROTECT (PR) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - ref_id: PR.AC - name: Identity Management, Authentication and Access Control - description: Access to physical and logical assets and associated facilities - is limited to authorized users, processes, and devices, and is managed consistent - with the assessed risk of unauthorized access to authorized activities and - transactions. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-1 - description: Identities and credentials are issued, managed, verified, revoked, - and audited for authorized devices, users and processes - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 - ref_id: BASIC_PR.AC-1.1 - description: 'Identities and credentials for authorized devices and users shall - be managed.' - annotation: "Identities and credentials for authorized devices and users could\ - \ be managed through a password policy. A password policy is a set of rules\ - \ designed to enhance ICT/OT security by encouraging organization\u2019s to:\n\ - (Not limitative list and measures to be considered as appropriate)\n\u2022\ - \tChange all default passwords.\n\u2022\tEnsure that no one works with administrator\ - \ privileges for daily tasks.\n\u2022\tKeep a limited and updated list of\ - \ system administrator accounts.\n\u2022\tEnforce password rules, e.g. passwords\ - \ must be longer than a state-of-the-art number of characters with a combination\ - \ of character types and changed periodically or when there is any suspicion\ - \ of compromise.\n\u2022\tUse only individual accounts and never share passwords.\n\ - \u2022\tImmediately disable unused accounts\n\u2022\tRights and privileges\ - \ are managed by user groups." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 - ref_id: IMPORTANT_PR.AC-1.2 - description: Identities and credentials for authorized devices and users shall - be managed, where feasible through automated mechanisms. - annotation: "\u2022\tAutomated mechanisms can help to support the management\ - \ and auditing of information system credentials.\n\u2022\tConsider strong\ - \ user authentication, meaning an authentication based on the use of at least\ - \ two authentication factors from different categories of either knowledge\ - \ (something only the user knows), possession (something only the user possesses)\ - \ or inherence (something the user is) that are independent, in that the breach\ - \ of one does not compromise the reliability of the others, and is designed\ - \ in such a way to protect the confidentiality of the authentication data." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 - ref_id: PR.AC-1.3 - description: System credentials shall be deactivated after a specified period - of inactivity unless it would compromise the safe operation of (critical) - processes. - annotation: "\u2022\tTo guarantee the safe operation, service accounts should\ - \ be used for running processes and services.\n\u2022\tConsider the use of\ - \ a formal access procedure for external parties." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 - ref_id: PR.AC-1.4 - description: "For transactions within the organization's critical systems, the\ - \ organization shall implement:\n\u2022\tmulti-factor end-user authentication\ - \ (MFA or \"strong authentication\").\n\u2022\tcertificate-based authentication\ - \ for system-to-system communications" - annotation: Consider the use of SSO (Single Sign On) in combination with MFA - for the organization's internal and external critical systems. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-1 - ref_id: PR.AC-1.5 - description: "The organization\u2019s critical systems shall be monitored for\ - \ atypical use of system credentials. Credentials associated with significant\ - \ risk shall be disabled." - annotation: "\u2022\tConsider limiting the number of failed login attempts by\ - \ implementing automatic lockout.\n\u2022\tThe locked account won\u2019t be\ - \ accessible until it has been reset or the account lockout duration elapses." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-2 - description: Physical access to assets is managed and protected - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2 - ref_id: BASIC_PR.AC-2.1 - description: Physical access to the facility, servers and network components - shall be managed. - annotation: "\u2022\tConsider to strictly manage keys to access the premises\ - \ and alarm codes. The following rules should be considered:\no\tAlways retrieve\ - \ an employee's keys or badges when they leave the company permanently.\n\ - o\tChange company alarm codes frequently.\no\tNever give keys or alarm codes\ - \ to external service providers (cleaning agents, etc.), unless it is possible\ - \ to trace these accesses and restrict them technically to given time slots.\n\ - \u2022\tConsider to not leaving internal network access outlets accessible\ - \ in public areas. These public places can be waiting rooms, corridors..." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2 - ref_id: IMPORTANT_PR.AC-2.2 - description: The management of physical access shall include measures related - to access in emergency situations. - annotation: "\u2022\tPhysical access controls may include, for example: lists\ - \ of authorized individuals, identity credentials, escort requirements, guards,\ - \ fences, turnstiles, locks, monitoring of facility access, camera surveillance.\n\ - \u2022\tThe following measures should be considered:\no\tImplement a badge\ - \ system and create different security zones.\no\tLimit physical access to\ - \ servers and network components to authorized personnel.\no\tLog all access\ - \ to servers and network components.\n\u2022\tVisitor access records should\ - \ be maintained, reviewed and acted upon as required." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2 - ref_id: PR.AC-2.3 - description: Physical access to critical zones shall be controlled in addition - to the physical access to the facility. - annotation: "E.g. production, R&D, organization\u2019s critical systems equipment\ - \ (server rooms\u2026)" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-2 - ref_id: PR.AC-2.4 - description: 'Assets related to critical zones shall be physically protected. ' - annotation: "\u2022\tConsider protecting power equipment, power cabling, network\ - \ cabling, and network access interfaces from accidental damage, disruption,\ - \ and physical tampering.\n\u2022\tConsider implementing redundant and physically\ - \ separated power systems for organization\u2019s critical operations." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-3 - description: Remote access is managed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 - ref_id: BASIC_PR.AC-3.1 - description: The organisation's wireless access points shall be secured. - annotation: "Consider the following when wireless networking is used:\n\u2022\ - \tChange the administrative password upon installation of a wireless access\ - \ points.\n\u2022\tSet the wireless access point so that it does not broadcast\ - \ its Service Set Identifier (SSID).\n\u2022\tSet your router to use at least\ - \ WiFi Protected Access (WPA-2 or WPA-3 where possible), with the Advanced\ - \ Encryption Standard (AES) for encryption.\n\u2022\tEnsure that wireless\ - \ internet access to customers is separated from your business network.\n\u2022\ - \tConnecting to unknown or unsecured / guest wireless access points, should\ - \ be avoided, and if unavoidable done through an encrypted virtual private\ - \ network (VPN) capability.\n\u2022\tManage all endpoint devices (fixed and\ - \ mobile) according to the organization's security policies." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 - ref_id: BASIC_PR.AC-3.2 - description: The organization's networks when accessed remotely shall be secured, - including through multi-factor authentication (MFA). - annotation: Enforce MFA (e.g. 2FA) on Internet-facing systems, such as email, - remote desktop, and Virtual Private Network (VPNs). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 - ref_id: IMPORTANT_PR.AC-3.3 - description: "Usage restrictions, connection requirements, implementation guidance,\ - \ and authorizations for remote access to the organization\u2019s critical\ - \ systems environment shall be identified, documented and implemented. " - annotation: "Consider the following:\n\u2022\tRemote access methods include,\ - \ for example, wireless, broadband, Virtual Private Network (VPN) connections,\ - \ mobile device connections, and communications through external networks.\n\ - \u2022\tLogin credentials should be in line with company's user authentication\ - \ policies.\n\u2022\tRemote access for support activities or maintenance of\ - \ organizational assets should be approved, logged, and performed in a manner\ - \ that prevents unauthorized access.\n\u2022\tThe user should be made aware\ - \ of any remote connection to its device by a visual indication." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:r.ac-3.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 - ref_id: R.AC-3.4 - description: "Remote access to the organization\u2019s critical systems shall\ - \ be monitored and cryptographic mechanisms shall be implemented where determined\ - \ necessary." - annotation: This should include that only authorized use of privileged functions - from remote access is allowed. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:r.ac-3.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-3 - ref_id: R.AC-3.5 - description: The security for connections with external systems shall be verified - and framed by documented agreements. - annotation: Access from pre-defined IP addresses could be considered. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-4 - description: Access permissions and authorizations are managed, incorporating - the principles of least privilege and separation of duties - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: BASIC_PR.AC-4.1 - description: "Access permissions for users to the organization\u2019s systems\ - \ shall be defined and managed." - annotation: "The following should be considered:\n\u2022\tDraw up and review\ - \ regularly access lists per system (files, servers, software, databases,\ - \ etc.), possibly through analysis of the Active Directory in Windows-based\ - \ systems, with the objective of determining who needs what kind of access\ - \ (privileged or not), to what, to perform their duties in the organization.\n\ - \u2022\tSet up a separate account for each user (including any contractors\ - \ needing access) and require that strong, unique passwords be used for each\ - \ account.\n\u2022\tEnsure that all employees use computer accounts without\ - \ administrative privileges to perform typical work functions. This includes\ - \ separation of personal and admin accounts.\n\u2022\tFor guest accounts,\ - \ consider using the minimal privileges (e.g. internet access only) as required\ - \ for your business needs.\n\u2022\tPermission management should be documented\ - \ in a procedure and updated when appropriate.\n\u2022\tUse 'Single Sign On'\ - \ (SSO) when appropriate." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: BASIC_PR.AC-4.2 - description: It shall be identified who should have access to the organization's - business's critical information and technology and the means to get access. - annotation: 'Means to get access may include: a key, password, code, or administrative - privilege.' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: BASIC_PR.AC-4.3 - description: 'Employee access to data and information shall be limited to the - systems and specific information they need to do their jobs (the principle - of Least Privilege).' - annotation: "The principle of Least Privilege should be understood as the principle\ - \ that a security architecture should be designed so that each employee is\ - \ granted the minimum system resources and authorizations that the employee\ - \ needs to perform its function. Consider to:\n\u2022\tNot allow any employee\ - \ to have access to all the business\u2019s information.\n\u2022\tLimit the\ - \ number of Internet accesses and interconnections with partner networks to\ - \ the strict necessary to be able to centralize and homogenize the monitoring\ - \ of exchanges more easily.\n\u2022\tEnsure that when an employee leaves the\ - \ business, all access to the business\u2019s information or systems is blocked\ - \ instantly." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-4.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: BASIC_PR.AC-4.4 - description: 'Nobody shall have administrator privileges for daily tasks.' - annotation: "Consider the following:\n\u2022\tSeparate administrator accounts\ - \ from user accounts.\n\u2022\tDo not privilege user accounts to effectuate\ - \ administration tasks.\n\u2022\tCreate unique local administrator passwords\ - \ and disable unused accounts.\n\u2022\tConsider prohibiting Internet browsing\ - \ from administrative accounts." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-4.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: IMPORTANT_PR.AC-4.5 - description: Where feasible, automated mechanisms shall be implemented to support - the management of user accounts on the organisation's critical systems, including - disabling, monitoring, reporting and deleting user accounts. - annotation: Consider separately identifying each person with access to the organization's - critical systems with a username to remove generic and anonymous accounts - and access. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-4.6 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: IMPORTANT_PR.AC-4.6 - description: Separation of duties (SoD) shall be ensured in the management of - access rights. - annotation: "Separation of duties includes, for example:\n\u2022\tdividing operational\ - \ functions and system support functions among different roles.\n\u2022\t\ - conducting system support functions with different individuals.\n\u2022\t\ - not allow a single individual to both initiate and approve a transaction (financial\ - \ or otherwise).\n\u2022\tensuring that security personnel administering access\ - \ control functions do not also administer audit functions." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-4.7 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: IMPORTANT_PR.AC-4.7 - description: Priviliged users shall be managed and monitored. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4.8 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: PR.AC-4.8 - description: Account usage restrictions for specific time periods and locations - shall be taken into account in the organization's security access policy and - applied accordingly. - annotation: Specific restrictions can include, for example, restricting usage - to certain days of the week, time of day, or specific durations of time. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4.9 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-4 - ref_id: PR.AC-4.9 - description: Priviliged users shall be managed, monitored and audited. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-5 - description: Network integrity is protected (e.g., network segregation, network - segmentation) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - ref_id: BASIC_PR.AC-5.1 - description: Firewalls shall be installed and activated on all the organization's - networks. - annotation: "Consider the following:\n\u2022\tInstall and operate a firewall\ - \ between your internal network and the Internet. This may be a function of\ - \ a (wireless) access point/router, or it may be a function of a router provided\ - \ by the Internet Service Provider (ISP).\n\u2022\tEnsure there is antivirus\ - \ software installed on purchased firewall solutions and ensure that the administrator\u2019\ - s log-in and administrative password is changed upon installation and regularly\ - \ thereafter.\n\u2022\tInstall, use, and update a software firewall on each\ - \ computer system (including smart phones and other networked devices).\n\u2022\ - \tHave firewalls on each of your computers and networks even if you use a\ - \ cloud service provider or a virtual private network (VPN). Ensure that for\ - \ telework home network and systems have hardware and software firewalls installed,\ - \ operational, and regularly updated.\n\u2022\tConsider installing an Intrusion\ - \ Detection / Prevention System (IDPS). These devices analyze network traffic\ - \ at a more detailed level and can provide a greater level of protection." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ac-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - ref_id: BASIC_PR.AC-5.2 - description: Where appropriate, network integrity of the organization's critical - systems shall be protected by incorporating network segmentation and segregation. - annotation: "\u2022\tConsider creating different security zones in the network\ - \ (e.g. Basic network segmentation through VLAN\u2019s or other network access\ - \ control mechanisms) and control/monitor the traffic between these zones.\n\ - \u2022\tWhen the network is \"flat\", the compromise of a vital network component\ - \ can lead to the compromise of the entire network." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-5.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - ref_id: IMPORTANT_PR.AC-5.3 - description: 'Where appropriate, network integrity of the organization''s critical - systems shall be protected by - (1) Identifying, documenting, and controlling connections between system components. - (2) Limiting external connections to the organization''s critical systems.' - annotation: Boundary protection mechanisms include, for example, routers, gateways, - unidirectional gateways, data diodes, and firewalls separating system components - into logically separate networks or subnetworks. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-5.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - ref_id: IMPORTANT_PR.AC-5.4 - description: 'The organization shall monitor and control connections and communications - at the external boundary and at key internal boundaries within the organization''s - critical systems by implementing boundary protection devices where appropriate. ' - annotation: "Consider implementing the following recommendations:\n\u2022\t\ - Separate your public WIFI network from your business network.\n\u2022\tProtect\ - \ your business WIFI with state-of-the-art encryption.\n\u2022\tImplement\ - \ a Network Access Control (NAC) solution.\n\u2022\tEncrypt connections to\ - \ your corporate network.\n\u2022\tDivide your network according to security\ - \ levels and apply firewall rules. Isolate your networks for server administration.\n\ - \u2022\tForce VPN on public networks.\n\u2022\tImplement a closed policy for\ - \ security gateways (deny all policy: only allow/open connections that have\ - \ been explicitly pre-authorized)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - ref_id: PR.AC-5.5 - description: The organization shall implement, where feasible, authenticated - proxy servers for defined communications traffic between the organization's - critical systems and external networks. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5.6 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-5 - ref_id: PR.AC-5.6 - description: The organization shall ensure that the organization's critical - systems fail safely when a border protection device fails operationally. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-6 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-6 - description: Identities are proofed and bound to credentials and asserted in - interactions - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-6.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-6 - ref_id: IMPORTANT_PR.AC-6.1 - description: The organization shall implement documented procedures for verifying - the identity of individuals before issuing credentials that provide access - to organization's systems. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-6.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-6 - ref_id: PR.AC-6.2 - description: The organization shall ensure the use of unique credentials bound - to each verified user, device, and process interacting with the organization's - critical systems; make sure that they are authenticated, and that the unique - identifiers are captured when performing system interactions. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-7 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac - ref_id: PR.AC-7 - description: "Users, devices, and other assets are authenticated (e.g., single-factor,\ - \ multi-factor) commensurate with the risk of the transaction (e.g., individuals\u2019\ - \ security and privacy risks and other organizational risks)" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ac-7.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ac-7 - ref_id: IMPORTANT_PR.AC-7.1 - description: "The organization shall perform a documented risk assessment on\ - \ organization's critical system transactions and authenticate users, devices,\ - \ and other assets (e.g., single-factor, multi-factor) commensurate with the\ - \ risk of the transaction (e.g., individuals\u2019 security and privacy risks\ - \ and other organizational risks)." - annotation: Consider a security-by-design approach for new systems; For existing - systems a separate risk assessment should be used. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - ref_id: PR.AT - name: Awareness and Training - description: "The organization\u2019s personnel and partners are provided cybersecurity\ - \ awareness education and are trained to perform their cybersecurity-related\ - \ duties and responsibilities consistent with related policies, procedures,\ - \ and agreements." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at - ref_id: PR.AT-1 - description: 'All users are informed and trained ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.at-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-1 - ref_id: BASIC_PR.AT-1.1 - description: Employees shall be trained as appropriate. - annotation: "\u2022\tEmployees include all users and managers of the ICT/OT\ - \ systems, and they should be trained immediately when hired and regularly\ - \ thereafter about the company\u2019s information security policies and what\ - \ they will be expected to do to protect company\u2019s business information\ - \ and technology.\n\u2022\tTraining should be continually updated and reinforced\ - \ by awareness campaigns." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-1 - ref_id: IMPORTANT_PR.AT-1.2 - description: The organization shall incorporate insider threat recognition and - reporting into security awareness training. - annotation: "Consider to:\n\u2022\tCommunicate and discuss regularly to ensure\ - \ that everyone is aware of their responsibilities.\n\u2022\tDevelop an outreach\ - \ program by gathering in a document the messages you want to convey to your\ - \ staff (topics, audiences, objectives, etc.) and your communication rhythm\ - \ on a calendar (weekly, monthly, one-time, etc.). Communicate continuously\ - \ and in an engaging way, involving management, IT colleagues, the ICT service\ - \ provider and HR and Communication managers.\n\u2022\tCover topics such as:\ - \ recognition of fraud attempts, phishing, management of sensitive information,\ - \ incidents, etc. The goal is for all employees to understand ways to protect\ - \ company information.\n\u2022\tDiscuss with your management, your ICT colleagues,\ - \ or your ICT service provider some practice scenarios (e.g. what to do if\ - \ a virus alert is triggered, if a storm cuts off the power, if data is blocked,\ - \ if an account is hacked, etc.), determine what behaviours to adopt, document\ - \ and communicate them to all your staff. The central point of contact in\ - \ the event of an incident should be known to all.\n\u2022\tOrganize a simulation\ - \ of a scenario to test your knowledge. Consider performing the exercise for\ - \ example at least once a year." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-1 - ref_id: PR.AT-1.3 - description: The organization shall implement an evaluation method to measure - the effectiveness of the awareness trainings. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at - ref_id: PR.AT-2 - description: 'Privileged users understand their roles and responsibilities ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-2 - ref_id: IMPORTANT_PR.AT-2.1 - description: Privileged users shall be qualified before privileges are granted, - and these users shall be able to demonstrate the understanding of their roles, - responsibilities, and authorities. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at - ref_id: PR.AT-3 - description: 'Third-party stakeholders (e.g., suppliers, customers, partners) - understand their roles and responsibilities ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-3 - ref_id: IMPORTANT_PR.AT-3.1 - description: "The organization shall establish and enforce security requirements\ - \ for business-critical third-party providers and users.\t" - annotation: "Enforcement should include that \u2018third party stakeholder\u2019\ - -users (e.g. suppliers, customers, partners) can demonstrate the understanding\ - \ of their roles and responsibilities." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-3 - ref_id: IMPORTANT_PR.AT-3.2 - description: "Third-party providers shall be required to notify any personnel\ - \ transfers, termination, or transition involving personnel with physical\ - \ or logical access to organization's business critical system's components.\t" - annotation: Third-party providers include, for example, service providers, contractors, - and other organizations providing system development, technology services, - outsourced applications, or network and security management. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-3 - ref_id: IMPORTANT_PR.AT-3.3 - description: The organization shall monitor business critical service providers - and users for security compliance. - annotation: Third party audit results can be used as audit evidence. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-3.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-3 - ref_id: PR.AT-3.4 - description: The organization shall audit business-critical external service - providers for security compliance. - annotation: Third party audit results can be used as audit evidence. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at - ref_id: PR.AT-4 - description: 'Senior executives understand their roles and responsibilities ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-4 - ref_id: IMPORTANT_PR.AT-4.1 - description: Senior executives shall demonstrate the understanding of their - roles, responsibilities, and authorities. - annotation: Guidance on role profiles along with their identified titles, missions, - tasks, skills, knowledge, competences is available in the "European Cybersecurity - Skills Framework Role Profiles" by ENISA. (https://www.enisa.europa.eu/publications/european-cybersecurity-skills-framework-role-profiles - ) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at - ref_id: PR.AT-5 - description: 'Physical and cybersecurity personnel understand their roles and - responsibilities ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.at-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.at-5 - ref_id: IMPORTANT_PR.AT-5.1 - description: The organization shall ensure that personnel responsible for the - physical protection and security of the organization's critical systems and - facilities are qualified through training before privileges are granted, and - that they understand their responsibilities. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - ref_id: PR.DS - name: Data Security - description: "Information and records (data) are managed consistent with the\ - \ organization\u2019s risk strategy to protect the confidentiality, integrity,\ - \ and availability of information." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-1 - description: Data-at-rest is protected - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-1 - ref_id: PR.DS-1.1 - description: "The organization shall protect its critical system information\ - \ determined to be critical/ sensitive while at rest.\t" - annotation: "\u2022\tConsider using encryption techniques for data storage,\ - \ data transmission or data transport (e.g., laptop, USB).\n\u2022\tConsider\ - \ encrypting end-user devices and removable media containing sensitive data\ - \ (e.g. hard disks, laptops, mobile device, USB storage devices, \u2026).\ - \ This could be done by e.g. Windows BitLocker\xAE, VeraCrypt, Apple FileVault\xAE\ - , Linux\xAE dm-crypt,\u2026\n\u2022\tConsider encrypting sensitive data stored\ - \ in the cloud. The below measures should be considered:\n\u2022\tImplement\ - \ dedicated safeguards to prevent unauthorized access, distortion, or modification\ - \ of system data and audit records (e.g. restricted access rights, daily backups,\ - \ data encryption, firewall installation).\n\u2022\tEncrypt hard drives, external\ - \ media, stored files, configuration files and data stored in the cloud." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-2 - description: Data-in-transit is protected - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-2 - ref_id: PR.DS-2.1 - description: The organization shall protect its critical system information - determined to be critical when in transit. - annotation: When the organization often sends sensitive documents or e-mails, - it is recommended to encrypt those documents and/or e-mails with appropriate, - supported, and authorized software tools. If you send sensitive documents - or emails, you may want to consider encrypting those documents and/or emails - with appropriate, supported, and authorized software tools. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-3 - description: Assets are formally managed throughout removal, transfers, and - disposition - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ds-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-3 - ref_id: BASIC_PR.DS-3.1 - description: Assets and media shall be disposed of safely. - annotation: "\u2022\tWhen eliminating tangible assets like business computers/laptops,\ - \ servers, hard drive(s) and other storage media (USB drives, paper\u2026\ - ), ensure that all sensitive business or personal data are securely deleted\ - \ (i.e. electronically \u201Cwiped\u201D) before they are removed and then\ - \ physically destroyed (or re-commissioned). This is also known as \u201C\ - sanitization\u201D and thus related to the requirement and guidance in PR.IP-6.\n\ - \u2022\tConsider installing a remote-wiping application on company laptops,\ - \ tablets, cell phones, and other mobile devices." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ds-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-3 - ref_id: IMPORTANT_PR.DS-3.2 - description: The organization shall enforce accountability for all its business-critical - assets throughout the system lifecycle, including removal, transfers, and - disposition. - annotation: "Accountability should include:\n\u2022\tThe authorization for business-critical\ - \ assets to enter and exit the facility.\n\u2022\tMonitoring and maintaining\ - \ documentation related to the movements of business-critical assets." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ds-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-3 - ref_id: IMPORTANT_PR.DS-3.3 - description: The organization shall ensure that the necessary measures are taken - to deal with loss, misuse, damage, or theft of assets. - annotation: "This can be done by policies, processes & procedures (reporting),\ - \ technical & organizational means (encryption, Access Control (AC), Mobile\ - \ Device Management (MDM), monitoring, secure wipe, awareness, signed user\ - \ agreement, guidelines & manuals, backups, inventory update \u2026)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-3.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-3 - ref_id: PR.DS-3.4 - description: The organization shall ensure that disposal actions are approved, - tracked, documented, and verified. - annotation: Disposal actions include media sanitization actions (See PR.IP-6) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-4 - description: Adequate capacity to ensure availability is maintained - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ds-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-4 - ref_id: IMPORTANT_PR.DS-4.1 - description: Capacity planning shall ensure adequate resources for organization's - critical system information processing, networking, telecommunications, and - data storage. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ds-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-4 - ref_id: IMPORTANT_PR.DS-4.2 - description: Audit data from the organization's critical systems shall be moved - to an alternative system. - annotation: Be aware that log services can become a bottleneck and hinder the - correct functioning of the source systems. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-4.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-4 - ref_id: PR.DS-4.3 - description: "The organization\u2019s critical systems shall be protected against\ - \ denial-of-service attacks or at least the effect of such attacks will be\ - \ limited." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-5 - description: Protections against data leaks are implemented - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ds-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-5 - ref_id: IMPORTANT_PR.DS-5.1 - description: The organization shall take appropriate actions resulting in the - monitoring of its critical systems at external borders and critical internal - points when unauthorized access and activities, including data leakage, is - detected. - annotation: "\u2022\tConsider implementing dedicated protection measures (restricted\ - \ access rights, daily backups, data encryption, installation of firewalls,\ - \ etc.) for the most sensitive data.\n\u2022\tConsider frequent audit of the\ - \ configuration of the central directory (Active Directory in Windows environment),\ - \ with specific focus on the access to data of key persons in the company." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-6 - description: Integrity checking mechanisms are used to verify software, firmware, - and information integrity - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ds-6.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6 - ref_id: IMPORTANT_PR.DS-6.1 - description: The organization shall implement software, firmware, and information - integrity checks to detect unauthorized changes to its critical system components - during storage, transport, start-up and when determined necessary. - annotation: State-of-the-practice integrity-checking mechanisms (e.g., parity - checks, cyclical redundancy checks, cryptographic hashes) and associated tools - can automatically monitor the integrity of information systems and hosted - applications. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6 - ref_id: PR.DS-6.2 - description: The organization shall implement automated tools where feasible - to provide notification upon discovering discrepancies during integrity verification. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-6 - ref_id: PR.DS-6.3 - description: The organization shall implement automatic response capability - with pre-defined security safeguards when integrity violations are discovered. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-7 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-7 - description: The development and testing environment(s) are separate from the - production environment - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-7.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-7 - ref_id: PR.DS-7.1 - description: The development and test environment(s) shall be isolated from - the production environment. - annotation: "\u2022\tAny change one wants to make to the ICT/OT environment\ - \ should first be tested in an environment that is different and separate\ - \ from the production environment (operational environment) before that change\ - \ is effectively implemented . That way, the effect of those changes can be\ - \ analysed and adjustments can be made without disrupting operational activities.\n\ - \u2022\tConsider adding and testing cybersecurity features as early as during\ - \ development (secure development lifecycle principles). \u2022\tAny change\ - \ one wants to make to the ICT/OT environment should first be tested in an\ - \ environment that is different and separate from the production environment\ - \ (operational environment) before that change is effectively implemented\ - \ . That way, the effect of those changes can be analysed and adjustments\ - \ can be made without disrupting operational activities.\n\u2022\tConsider\ - \ adding and testing cybersecurity features as early as during development\ - \ (secure development lifecycle principles)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-8 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds - ref_id: PR.DS-8 - description: Integrity checking mechanisms are used to verify hardware integrity - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-8.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-8 - ref_id: PR.DS-8.1 - description: The organization shall implement hardware integrity checks to detect - unauthorized tampering to its critical system's hardware. - annotation: State-of-the-practice integrity-checking mechanisms (e.g., parity - checks, cyclical redundancy checks, cryptographic hashes) and associated tools - can automatically monitor the integrity of information systems and hosted - applications. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-8.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ds-8 - ref_id: PR.DS-8.2 - description: The organization shall incorporate the detection of unauthorized - tampering to its critical system's hardware into the organization incident - response capability. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - ref_id: PR.IP - name: Information Protection Processes and Procedures - description: 'Security policies (that address purpose, scope, roles, responsibilities, - management commitment, and coordination among organizational entities), processes, - and procedures are maintained and used to manage protection of information - systems and assets.' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-1 - description: A baseline configuration of information technology/industrial control - systems is created and maintained incorporating security principles (e.g. - concept of least functionality) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-1 - ref_id: IMPORTANT_PR.IP-1.1 - description: 'The organization shall develop, document, and maintain a baseline - configuration for the its business critical systems. ' - annotation: "\u2022\tThis control includes the concept of least functionality.\n\ - \u2022\tBaseline configurations include for example, information about organization's\ - \ business critical systems, current version numbers and patch information\ - \ on operating systems and applications, configuration settings/parameters,\ - \ network topology, and the logical placement of those components within the\ - \ system architecture.\n\u2022\tNetwork topology should include the nerve\ - \ points of the IT/OT environment (external connections, servers hosting data\ - \ and/or sensitive functions, DNS services security, etc.)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-1 - ref_id: PR.IP-1.2 - description: The organization shall configure its business-critical systems - to provide only essential capabilities; Therefore the baseline configuration - shall be reviewed, and unnecessary capabilities disabled. - annotation: "\u2022\tConfiguration of a system to provide only organization-defined\ - \ mission essential capabilities is known as the \u201Cconcept of least functionality\u201D\ - .\n\u2022\tCapabilities include functions, ports, protocols, software, and/or\ - \ services." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-2 - description: A System Development Life Cycle to manage systems is implemented - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-2 - ref_id: IMPORTANT_PR.IP-2.1 - description: The system and application development life cycle shall include - security considerations. - annotation: "\u2022\tSystem and application development life cycle should include\ - \ the acquisition process of the organization's business critical systems\ - \ and its components.\n\u2022\tVulnerability awareness and prevention training\ - \ for (web application) developers, and advanced social engineering awareness\ - \ training for high-profile roles should be considered.\n\u2022\tWhen hosting\ - \ internet facing applications the implementation of a web application firewall\ - \ (WAF) should be considered." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-2 - ref_id: PR.IP-2.2 - description: The development process for critical systems and system components - shall cover the full design cycle and shall provide a description of the functional - properties of security controls, and design and implementation information - for security-relevant system interfaces. - annotation: "The development cycle includes:\n\u2022\tAll development phases:\ - \ specification , design, development, implementation.\n\u2022\tConfiguration\ - \ management for planned and unplanned changes and change control during the\ - \ development.\n\u2022\tFlaw tracking & resolution.\n\u2022\tSecurity testing." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-3 - description: Configuration change control processes are in place - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-3 - ref_id: IMPORTANT_PR.IP-3.1 - description: Changes shall be tested and validated before being implemented - into operational systems. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-3 - ref_id: PR.IP-3.2 - description: For planned changes to the organization's critical systems, a security - impact analysis shall be performed in a separate test environment before implementation - in an operational environment. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-4 - description: 'Backups of information are conducted, maintained, and tested ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ip-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 - ref_id: BASIC_PR.IP-4.1 - description: Backups for organization's business critical data shall be conducted - and stored on a system different from the device on which the original data - resides - annotation: "\u2022\tOrganization's business critical system's data includes\ - \ for example software, configurations and settings, documentation, system\ - \ configuration data including computer configuration backups, application\ - \ configuration backups, etc.\n\u2022\tConsider a regular backup and put it\ - \ offline periodically.\n\u2022\tRecovery time and recovery point objectives\ - \ should be considered.\n\u2022\tConsider not storing the organization's data\ - \ backup on the same network as the system on which the original data resides\ - \ and provide an offline copy. Among other things, this prevents file encryption\ - \ by hackers (risk of ransomware)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 - ref_id: IMPORTANT_PR.IP-4.2 - description: The reliability and integrity of backups shall be verified and - tested on regular basis. - annotation: This should include regularly testing of the backup restore procedures. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-4.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 - ref_id: IMPORTANT_PR.IP-4.3 - description: A separate alternate storage site for system backups shall be operated - and the same security safeguards as the primary storage location shall be - employed. - annotation: An offline backup of your data is ideally stored in a separate physical - location from the original data source and where feasible offsite for extra - protection and security. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 - ref_id: PR.IP-4.4 - description: Backup verification shall be coordinated with the functions in - the organization that are responsible for related plans. - annotation: "\u2022\tRelated plans include, for example, Business Continuity\ - \ Plans, Disaster Recovery Plans, Continuity of Operations Plans, Crisis Communications\ - \ Plans, Critical Infrastructure Plans, and Cyber Incident response plans.\n\ - \u2022\tRestoration of backup data during contingency plan testing should\ - \ be provided." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-4 - ref_id: PR.IP-4.5 - description: Critical system backup shall be separated from critical information - backup. - annotation: Seperation of critical system backup from critical information backup - should lead to a shorter recovery time. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-5 - description: Policy and regulations regarding the physical operating environment - for organizational assets are met - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-5 - ref_id: IMPORTANT_PR.IP-5.1 - description: The organization shall define, implement, and enforce policy and - procedures regarding emergency and safety systems, fire protection systems, - and environment controls for its critical systems. - annotation: "The below measures should be considered:\n\u2022\tProtect unattended\ - \ computer equipment with padlocks or a locker and key system.\n\u2022\tFire\ - \ suppression mechanisms should take the organization's critical system environment\ - \ into account (e.g., water sprinkler systems could be hazardous in specific\ - \ environments)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-5 - ref_id: PR.IP-5.2 - description: The organization shall implement fire detection devices that activate - and notify key personnel automatically in the event of a fire. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-6 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-6 - description: Data is destroyed according to policy - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-6.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-6 - ref_id: IMPORTANT_PR.IP-6.1 - description: The organization shall ensure that its critical system's data is - destroyed according to policy. - annotation: "\u2022\tDisposal actions include media sanitization actions (See\ - \ PR.DS-3)\n\u2022\tThere are two primary types of media in common use:\n\ - o\tHard copy media (physical representations of information)\no\tElectronic\ - \ or soft copy media (the bits and bytes contained in hard drives, random\ - \ access memory (RAM), read-only memory (ROM), disks, memory devices, phones,\ - \ mobile computing devices, networking equipment\u2026)" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-6.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-6 - ref_id: PR.IP-6.2 - description: Sanitation processes shall be documented and tested. - annotation: "\u2022\tSanitation processes include procedures and equipment.\n\ - \u2022\tConsider applying non-destructive sanitization techniques to portable\ - \ storage devices.\n\u2022\tConsider sanitation procedures in proportion to\ - \ confidentiality requirements." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-7 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-7 - description: Protection processes are improved - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-7.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-7 - ref_id: IMPORTANT_PR.IP-7.1 - description: The organization shall incorporate improvements derived from the - monitoring, measurements, assessments, and lessons learned into protection - process updates (continuous improvement). - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-7.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-7 - ref_id: PR.IP-7.2 - description: The organization shall implement independent teams to assess the - protection process(es). - annotation: 'Independent teams, for example, may include internal or external - impartial personnel. - - Impartiality implies that assessors are free from any perceived or actual - conflicts of interest regarding the development, operation, or management - of the organization''s critical system under assessment or to the determination - of security control effectiveness.' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-7.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-7 - ref_id: PR.IP-7.3 - description: The organization shall ensure that the security plan for its critical - systems facilitates the review, testing, and continual improvement of the - security protection processes. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-8 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-8 - description: 'Effectiveness of protection technologies is shared ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-8.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-8 - ref_id: IMPORTANT_PR.IP-8.1 - description: The organization shall collaborate and share information about - its critical system's related security incidents and mitigation measures with - designated partners. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-8.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-8 - ref_id: IMPORTANT_PR.IP-8.2 - description: Communication of effectiveness of protection technologies shall - be shared with appropriate parties. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-8.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-8 - ref_id: IMPORTANT_PR.IP-8.3 - description: The organization shall implement, where feasible, automated mechanisms - to assist in information collaboration. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-9 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-9 - description: Response plans (Incident Response and Business Continuity) and - recovery plans (Incident Recovery and Disaster Recovery) are in place and - managed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-9.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-9 - ref_id: IMPORTANT_PR.IP-9.1 - description: Incident response plans (Incident Response and Business Continuity) - and recovery plans (Incident Recovery and Disaster Recovery) shall be established, - maintained, approved, and tested to determine the effectiveness of the plans, - and the readiness to execute the plans. - annotation: "\u2022\tThe incident response plan is the documentation of a predetermined\ - \ set of instructions or procedures to detect, respond to, and limit consequences\ - \ of a malicious cyber-attack.\n\u2022\tPlans should incorporate recovery\ - \ objectives, restoration priorities, metrics, contingency roles, personnel\ - \ assignments and contact information.\n\u2022\tMaintaining essential functions\ - \ despite system disruption, and the eventual restoration of the organization\u2019\ - s systems, should be addressed.\n\u2022\tConsider defining incident types,\ - \ resources and management support needed to effectively maintain and mature\ - \ the incident response and contingency capabilities." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-9.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-9 - ref_id: PR.IP-9.2 - description: The organization shall coordinate the development and the testing - of incident response plans and recovery plans with stakeholders responsible - for related plans. - annotation: Related plans include, for example, Business Continuity Plans, Disaster - Recovery Plans, Continuity of Operations Plans, Crisis Communications Plans, - Critical Infrastructure Plans, Cyber incident response plans, and Occupant - Emergency Plans. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-11 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-11 - description: Cybersecurity is included in human resources practices (e.g., deprovisioning, - personnel screening) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ip-11.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-11 - ref_id: BASIC_PR.IP-11.1 - description: "Personnel having access to the organization\u2019s most critical\ - \ information or technology shall be verified." - annotation: "\u2022\tThe access to critical information or technology should\ - \ be considered when recruiting, during employment and at termination.\n\u2022\ - \tBackground verification checks should take into consideration applicable\ - \ laws, regulations, and ethics in proportion to the business requirements,\ - \ the classification of the information to be accessed and the perceived risks." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-11.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-11 - ref_id: IMPORTANT_PR.IP-11.2 - description: Develop and maintain a human resource information/cyber security - process that is applicable when recruiting, during employment and at termination - of employment. - annotation: "The human resource information/cyber security process should include\ - \ access to critical information or technology; background verification checks;\ - \ code of conduct; roles, authorities, and responsibilities\u2026" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-12 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip - ref_id: PR.IP-12 - description: A vulnerability management plan is developed and implemented - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ip-12.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ip-12 - ref_id: IMPORTANT_PR.IP-12.1 - description: The organization shall establish and maintain a documented process - that allows continuous review of vulnerabilities and strategies to mitigate - them. - annotation: "\u2022\tConsider inventorying sources likely to report vulnerabilities\ - \ in the identified components and distribute updates (software publisher\ - \ websites, CERT website, ENISA website).\n\u2022\tThe organization should\ - \ identify where its critical system's vulnerabilities may be exposed to adversaries." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - ref_id: PR.MA - name: Maintenance - description: Maintenance and repairs of industrial control and information system - components are performed consistent with policies and procedures. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma - ref_id: PR.MA-1 - description: Maintenance and repair of organizational assets are performed and - logged, with approved and controlled tools - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.ma-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: BASIC_PR.MA-1.1 - description: Patches and security updates for Operating Systems and critical - system components shall be installed. - annotation: "The following should be considered:\n\u2022\tLimit yourself to\ - \ only install those applications (operating systems, firmware, or plugins\ - \ ) that you need to run your business and patch/update them regularly.\n\u2022\ - \tYou should only install a current and vendor-supported version of software\ - \ you choose to use. It may be useful to assign a day each month to check\ - \ for patches.\n\u2022\tThere are products which can scan your system and\ - \ notify you when there is an update for an application you have installed.\ - \ If you use one of these products, make sure it checks for updates for every\ - \ application you use.\n\u2022\tInstall patches and security updates in a\ - \ timely manner." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ma-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: IMPORTANT_PR.MA-1.2 - description: The organization shall plan, perform and document preventive maintenance - and repairs on its critical system components according to approved processes - and tools. - annotation: 'Consider the below measures: - (1) Perform security updates on all software in a timely manner. - (2) Automate the update process and audit its effectiveness. - (3) Introduce an internal patching culture on desktops, mobile devices, servers, - network components, etc. to ensure updates are tracked.' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ma-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: IMPORTANT_PR.MA-1.3 - description: The organization shall enforce approval requirements, control, - and monitoring of maintenance tools for use on the its critical systems. - annotation: Maintenance tools can include, for example, hardware/software diagnostic - test equipment, hardware/software packet sniffers and laptops. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ma-1.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: IMPORTANT_PR.MA-1.4 - description: The organization shall verify security controls following hardware - maintenance or repairs, and take action as appropriate. - annotation: No additional guidance on this topic - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1.5 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: PR.MA-1.5 - description: The organization shall prevent the unauthorized removal of maintenance - equipment containing organization's critical system information. - annotation: This requirement maily focuses mainly on OT/ICS environments. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1.6 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: PR.MA-1.6 - description: 'Maintenance tools and portable storage devices shall be inspected - when brought into the facility and shall be protected by anti-malware solutions - so that they are scanned for malicious code before they are used on organization''s - systems.' - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1.7 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-1 - ref_id: PR.MA-1.7 - description: The organization shall verify security controls following hardware - and software maintenance or repairs/patching and take action as appropriate. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma - ref_id: PR.MA-2 - description: Remote maintenance of organizational assets is approved, logged, - and performed in a manner that prevents unauthorized access - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ma-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-2 - ref_id: IMPORTANT_PR.MA-2.1 - description: Remote maintenance shall only occur after prior approval, monitoring - to avoid unauthorised access, and approval of the outcome of the maintenance - activities as described in approved processes or procedures. - annotation: No additional guidance on this topic - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.ma-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-2 - ref_id: IMPORTANT_PR.MA-2.2 - description: The organization shall make sure that strong authenticators, record - keeping, and session termination for remote maintenance is implemented. - annotation: No additional guidance on this topic - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-2.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.ma-2 - ref_id: PR.MA-2.3 - description: The organization shall require that diagnostic services pertaining - to remote maintenance be performed from a system that implements a security - capability comparable to the capability implemented on the equivalent organization's - critical system. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr - ref_id: PR.PT - name: Protective Technology - description: Technical security solutions are managed to ensure the security - and resilience of systems and assets, consistent with related policies, procedures, - and agreements. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt - ref_id: PR.PT-1 - description: Audit/log records are determined, documented, implemented, and - reviewed in accordance with policy - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.pt-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1 - ref_id: BASIC_PR.PT-1.1 - description: ' Logs shall be maintained, documented, and reviewed.' - annotation: "\u2022\tEnsure the activity logging functionality of protection\ - \ / detection hardware or software (e.g. firewalls, anti-virus) is enabled.\n\ - \u2022\tLogs should be backed up and saved for a predefined period.\n\u2022\ - \tThe logs should be reviewed for any unusual or unwanted trends, such as\ - \ a large use of social media websites or an unusual number of viruses consistently\ - \ found on a particular computer. These trends may indicate a more serious\ - \ problem or signal the need for stronger protections in a particular area." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.pt-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1 - ref_id: IMPORTANT_PR.PT-1.2 - description: 'The organization shall ensure that the log records include an - authoritative time source or internal clock time stamp that are compared and - synchronized to an authoritative time source. ' - annotation: Authoritative time sources include for example, an internal Network - Time Protocol (NTP) server, radio clock, atomic clock, GPS time source. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1 - ref_id: PR.PT-1.3 - description: "The organization shall ensure that audit processing failures on\ - \ the organization's systems generate alerts and trigger defined responses.\t" - annotation: The use of System Logging Protocol (Syslog) servers can be considered. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1.4 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-1 - ref_id: PR.PT-1.4 - description: The organization shall enable authorized individuals to extend - audit capabilities when required by events. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt - ref_id: PR.PT-2 - description: Removable media is protected and its use restricted according to - policy - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.pt-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-2 - ref_id: IMPORTANT_PR.PT-2.1 - description: The usage restriction of portable storage devices shall be ensured - through an appropriate documented policy and supporting safeguards. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.pt-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-2 - ref_id: IMPORTANT_PR.PT-2.2 - description: The organisation should technically prohibit the connection of - removable media unless strictly necessary; in other instances, the execution - of autoruns from such media should be disabled. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-2.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-2 - ref_id: PR.PT-2.3 - description: Portable storage devices containing system data shall be controlled - and protected while in transit and in storage. - annotation: Protection and control should include the scanning of all portable - storage devices for malicious code before they are used on organization's - systems. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt - ref_id: PR.PT-3 - description: The principle of least functionality is incorporated by configuring - systems to provide only essential capabilities - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_pr.pt-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3 - ref_id: IMPORTANT_PR.PT-3.1 - description: The organization shall configure the business critical systems - to provide only essential capabilities. - annotation: Consider applying the principle of least functionality to access - systems and assets (see also PR.AC-4). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3 - ref_id: PR.PT-3.2 - description: The organization shall disable defined functions, ports, protocols, - and services within its critical systems that it deems unnecessary. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-3 - ref_id: PR.PT-3.3 - description: The organization shall implement technical safeguards to enforce - a deny-all, permit-by-exception policy to only allow the execution of authorized - software programs. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt - ref_id: PR.PT-4 - description: Communications and control networks are protected - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_pr.pt-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-4 - ref_id: BASIC_PR.PT-4.1 - description: Web and e-mail filters shall be installed and used. - annotation: "\u2022\tE-mail filters should detect malicious e-mails, and filtering\ - \ should be configured based on the type of message attachments so that files\ - \ of the specified types are automatically processed (e.g. deleted).\n\u2022\ - \tWeb-filters should notify the user if a website may contain malware and\ - \ potentially preventing users from accessing that website." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-4 - ref_id: PR.PT-4.2 - description: The organization shall control the information flows/data flows - within its critical systems and between interconnected systems. - annotation: "Consider the following:\n\u2022\tInformation flow may be supported,\ - \ for example, by labelling or colouring physical connectors as an aid to\ - \ manual hook-up.\n\u2022\tInspection of message content may enforce information\ - \ flow policy. For example, a message containing a command to an actuator\ - \ may not be permitted to flow between the control network and any other network.\n\ - \u2022\tPhysical addresses (e.g., a serial port) may be implicitly or explicitly\ - \ associated with labels or attributes (e.g., hardware I/O address). Manual\ - \ methods are typically static. Label or attribute policy mechanisms may be\ - \ implemented in hardware, firmware, and software that controls or has device\ - \ access, such as device drivers and communications controllers." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-4.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:pr.pt-4 - ref_id: PR.PT-4.3 - description: The organization shall manage the interface for external communication - services by establishing a traffic flow policy, protecting the confidentiality - and integrity of the information being transmitted; This includes the review - and documenting of each exception to the traffic flow policy. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de - assessable: false - depth: 1 - ref_id: DE - name: DETECT (DE) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de - ref_id: DE.AE - name: Anomalies and Events - description: Anomalous activity is detected and the potential impact of events - is understood. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae - ref_id: DE.AE-1 - description: A baseline of network operations and expected data flows for users - and systems is established and managed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-1 - ref_id: DE.AE-1.1 - description: The organization shall ensure that a baseline of network operations - and expected data flows for its critical systems is developed, documented - and maintained to track events. - annotation: "\u2022\tConsider enabling local logging on all your systems and\ - \ network devices and keep them for a certain period, for example up to 6\ - \ months.\n\u2022\tEnsure that your logs contain enough information (source,\ - \ date, user, timestamp, etc.) and that you have enough storage space for\ - \ their generation.\n\u2022\tConsider centralizing your logs.\n\u2022\tConsider\ - \ deploying a Security Information and Event Management tool (SIEM) that will\ - \ facilitate the correlation and analysis of your data." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae - ref_id: DE.AE-2 - description: Detected events are analyzed to understand attack targets and methods - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.ae-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-2 - ref_id: IMPORTANT_DE.AE-2.1 - description: The organization shall review and analyze detected events to understand - attack targets and methods. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-2 - ref_id: DE.AE-2.2 - description: 'The organization shall implement automated mechanisms where feasible - to review and analyze detected events. ' - annotation: Consider to review your logs regularly to identify anomalies or - abnormal events. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae - ref_id: DE.AE-3 - description: Event data are collected and correlated from multiple sources and - sensors - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_de.ae-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-3 - ref_id: BASIC_DE.AE-3.1 - description: "The activity logging functionality of protection / detection hardware\ - \ or software \n(e.g. firewalls, anti-virus) shall be enabled, backed-up and\ - \ reviewed." - annotation: "\u2022\tLogs should be backed up and saved for a predefined period.\n\ - \u2022\tThe logs should be reviewed for any unusual or unwanted trends, such\ - \ as a large use of social media websites or an unusual number of viruses\ - \ consistently found on a particular computer. These trends may indicate a\ - \ more serious problem or signal the need for stronger protections in a particular\ - \ area." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.ae-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-3 - ref_id: IMPORTANT_DE.AE-3.2 - description: The organization shall ensure that event data is compiled and correlated - across its critical systems using various sources such as event reports, audit - monitoring, network monitoring, physical access monitoring, and user/administrator - reports. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-3 - ref_id: DE.AE-3.3 - description: The organization shall integrate analysis of events where feasible - with the analysis of vulnerability scanning information; performance data; - its critical system's monitoring, and facility monitoring to further enhance - the ability to identify inappropriate or unusual activity. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae - ref_id: DE.AE-4 - description: Impact of events is determined - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-4 - ref_id: DE.AE-4.1 - description: "Negative impacts to organization\u2019s operations, assets, and\ - \ individuals resulting from detected events shall be determined and correlated\ - \ with risk assessment outcomes." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae - ref_id: DE.AE-5 - description: Incident alert thresholds are established - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.ae-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-5 - ref_id: IMPORTANT_DE.AE-5.1 - description: The organization shall implement automated mechanisms and system - generated alerts to support event detection and to assist in the identification - of security alert thresholds. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.ae-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.ae-5 - ref_id: IMPORTANT_DE.AE-5.2 - description: The organization shall define incident alert thresholds. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de - ref_id: DE.CM - name: Security Continuous Monitoring - description: The information system and assets are monitored to identify cybersecurity - events and verify the effectiveness of protective measures. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-1 - description: The network is monitored to detect potential cybersecurity events - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_de.cm-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1 - ref_id: BASIC_DE.CM-1.1 - description: Firewalls shall be installed and operated on the network boundaries - and completed with firewall protection on the endpoints. - annotation: "\u2022\tEndpoints include desktops, laptops, servers...\n\u2022\ - \tConsider, where feasible, including smart phones and other networked devices\ - \ when installing and operating firewalls.\n\u2022\tConsider limiting the\ - \ number of interconnection gateways to the Internet." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1 - ref_id: IMPORTANT_DE.CM-1.2 - description: The organization shall monitor and identify unauthorized use of - its business critical systems through the detection of unauthorized local - connections, network connections and remote connections. - annotation: "\u2022\tMonitoring of network communications should happen at the\ - \ external boundary of the organization's business critical systems and at\ - \ key internal boundaries within the systems.\n\u2022\tWhen hosting internet\ - \ facing applications the implementation of a web application firewall (WAF)\ - \ should be considered." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-1 - ref_id: DE.CM-1.3 - description: "The organization shall conduct ongoing security status monitoring\ - \ of its network to detect defined information/cybersecurity events and indicators\ - \ of potential information/cybersecurity events.\t" - annotation: "Security status monitoring should include:\n\u2022\tThe generation\ - \ of system alerts when indications of compromise or potential compromise\ - \ occur.\n\u2022\tDetection and reporting of atypical usage of organization's\ - \ critical systems.\n\u2022\tThe establishment of audit records for defined\ - \ information/cybersecurity events.\n\u2022\tBoosting system monitoring activity\ - \ whenever there is an indication of increased risk.\n\u2022\tPhysical environment,\ - \ personnel, and service provider." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-2 - description: The physical environment is monitored to detect potential cybersecurity - events - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-2 - ref_id: IMPORTANT_DE.CM-2.1 - description: The physical environment of the facility shall be monitored for - potential information/cybersecurity events. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-2 - ref_id: DE.CM-2.2 - description: The physical access to organization's critical systems and devices - shall be, on top of the physical access monitoring to the facility, increased - through physical intrusion alarms, surveillance equipment, independent surveillance - teams. - annotation: It is recommended to log all visitors. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-3 - description: Personnel activity is monitored to detect potential cybersecurity - events - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_de.cm-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-3 - ref_id: BASIC_DE.CM-3.1 - description: End point and network protection tools to monitor end-user behavior - for dangerous activity shall be implemented. - annotation: Consider deploying an Intrusion Detection/Prevention system (IDS/IPS). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-3 - ref_id: IMPORTANT_DE.CM-3.2 - description: End point and network protection tools that monitor end-user behavior - for dangerous activity shall be managed. - annotation: Consider using a centralized log platform for the consolidation - and exploitation of log files. Consider to actively investigate the alerts - generated because of suspicious activities and take the appropriate actions - to remediate the threat, e.g. through the deployment of a security operations - centre (SOC). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-3.3 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-3 - ref_id: IMPORTANT_DE.CM-3.3 - description: Software usage and installation restrictions shall be enforced. - annotation: Only authorized software should be used and user access rights should - be limited to the specific data, resources and applications needed to complete - a required task (least privilege principle). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-4 - description: Malicious code is detected - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_de.cm-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-4 - ref_id: BASIC_DE.CM-4.1 - description: Anti-virus, -spyware, and other -malware programs shall be installed - and updated. - annotation: "\u2022\tMalware includes viruses, spyware, and ransomware and should\ - \ be countered by installing, using, and regularly updating anti-virus and\ - \ anti-spyware software on every device used in company\u2019s business (including\ - \ computers, smart phones, tablets, and servers).\n\u2022\tAnti-virus and\ - \ anti-spyware software should automatically check for updates in \u201Creal-time\u201D\ - \ or at least daily followed by system scanning as appropriate.\n\u2022\t\ - It should be considered to provide the same malicious code protection mechanisms\ - \ for home computers (e.g. teleworking) or personal devices that are used\ - \ for professional work (BYOD)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-4.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-4 - ref_id: DE.CM-4.2 - description: The organisation shall set up a system to detect false positives - while detecting and eradicating malicious code. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-5 - description: Unauthorized mobile code is detected - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-5 - ref_id: IMPORTANT_DE.CM-5.1 - description: The organization shall define acceptable and unacceptable mobile - code and mobile code technologies; and authorize, monitor, and control the - use of mobile code within the system. - annotation: "\u2022\tMobile code includes any program, application, or content\ - \ that can be transmitted across a network (e.g., embedded in an email, document,\ - \ or website) and executed on a remote system. Mobile code technologies include\ - \ for example Java applets, JavaScript, HTML5, WebGL, and VBScript.\n\u2022\ - \tDecisions regarding the use of mobile code in organizational systems should\ - \ be based on the potential for the code to cause damage to the systems if\ - \ used maliciously. Usage restrictions and implementation guidance should\ - \ apply to the selection and use of mobile code installed." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-6 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-6 - description: External service provider activity is monitored to detect potential - cybersecurity events - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-6.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-6 - ref_id: IMPORTANT_DE.CM-6.1 - description: All external connections by vendors supporting IT/OT applications - or infrastructure shall be secured and actively monitored to ensure that only - permissible actions occur during the connection. - annotation: This monitoring includes unauthorized personnel access, connections, - devices, and software. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-6.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-6 - ref_id: IMPORTANT_DE.CM-6.2 - description: External service providers' conformance with personnel security - policies and procedures and contract security requirements shall be monitored - relative to their cybersecurity risks. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-7 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-7 - description: Monitoring for unauthorized personnel, connections, devices, and - software is performed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-7.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-7 - ref_id: IMPORTANT_DE.CM-7.1 - description: The organization's business critical systems shall be monitored - for unauthorized personnel access, connections, devices, access points, and - software. - annotation: "\u2022\tUnauthorized personnel access includes access by external\ - \ service providers.\n\u2022\tSystem inventory discrepancies should be included\ - \ in the monitoring.\n\u2022\tUnauthorized configuration changes to organization's\ - \ critical systems should be included in the monitoring." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-7.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-7 - ref_id: DE.CM-7.2 - description: Unauthorized configuration changes to organization's systems shall - be monitored and addressed with the appropriate mitigation actions. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-8 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm - ref_id: DE.CM-8 - description: Vulnerability scans are performed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-8.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-8 - ref_id: IMPORTANT_DE.CM-8.1 - description: The organization shall monitor and scan for vulnerabilities in - its critical systems and hosted applications ensuring that system functions - are not adversely impacted by the scanning process. - annotation: Consider the implementation of a continuous vulnerability scanning - program; Including reporting and mitigation plans. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.cm-8.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.cm-8 - ref_id: IMPORTANT_DE.CM-8.2 - description: The vulnerability scanning process shall include analysis, remediation, - and information sharing. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de - ref_id: DE.DP - name: Detection Processes - description: Detection processes and procedures are maintained and tested to - ensure awareness of anomalous events. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp - ref_id: DE.DP-2 - description: Detection activities comply with all applicable requirements - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.dp-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-2 - ref_id: IMPORTANT_DE.DP-2.1 - description: The organization shall conduct detection activities in accordance - with applicable federal and regional laws, industry regulations and standards, - policies, and other applicable requirements. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp - ref_id: DE.DP-3 - description: Detection processes are tested - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.dp-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-3 - ref_id: IMPORTANT_DE.DP-3.1 - description: The organization shall validate that event detection processes - are operating as intended. - annotation: "\u2022\tValidation includes testing.\n\u2022\tValidation should\ - \ be demonstrable." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp - ref_id: DE.DP-4 - description: Event detection information is communicated - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.dp-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-4 - ref_id: IMPORTANT_DE.DP-4.1 - description: The organization shall communicate event detection information - to predefined parties. - annotation: Event detection information includes for example, alerts on atypical - account usage, unauthorized remote access, wireless connectivity, mobile device - connection, altered configuration settings, contrasting system component inventory, - use of maintenance tools and nonlocal maintenance, physical access, temperature - and humidity, equipment delivery and removal, communications at the information - system boundaries, use of mobile code, use of Voice over Internet Protocol - (VoIP), and malware disclosure. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp - ref_id: DE.DP-5 - description: Detection processes are continuously improved - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_de.dp-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-5 - ref_id: IMPORTANT_DE.DP-5.1 - description: Improvements derived from the monitoring, measurement, assessment, - testing, review, and lessons learned, shall be incorporated into detection - process revisions. - annotation: "\u2022\tThis results in a continuous improvement of the detection\ - \ processes.\n\u2022\tThe use of independent teams to assess the detection\ - \ process could be considered." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:de.dp-5 - ref_id: DE.DP-5.2 - description: The organization shall conduct specialized assessments including - in-depth monitoring, vulnerability scanning, malicious user testing, insider - threat assessment, performance/load testing, and verification and validation - testing on the organization's critical systems. - annotation: These activities can be outsourced, preferably to accredited organizations. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs - assessable: false - depth: 1 - ref_id: RS - name: RESPOND (RS) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.rp - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs - ref_id: RS.RP - name: Response Planning - description: Response processes and procedures are executed and maintained, - to ensure response to detected cybersecurity incidents. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.rp-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.rp - ref_id: RS.RP-1 - description: Response plan is executed during or after an incident - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_rs.rp-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.rp-1 - ref_id: BASIC_RS.RP-1.1 - description: An incident response process, including roles, responsibilities, - and authorities, shall be executed during or after an information/cybersecurity - event on the organization's critical systems. - annotation: "\u2022\tThe incident response process should include a predetermined\ - \ set of instructions or procedures to detect, respond to, and limit consequences\ - \ of a malicious cyber-attack.\n\u2022\tThe roles, responsibilities, and authorities\ - \ in the incident response plan should be specific on involved people, contact\ - \ info, different roles and responsibilities, and who makes the decision to\ - \ initiate recovery procedures as well as who will be the contact with appropriate\ - \ external stakeholders. It should be considered to determine the causes of\ - \ an information/cybersecurity event and implement a corrective action in\ - \ order that the event does not recur or occur elsewhere (an infection by\ - \ malicious code on one machine did not have spread elsewhere in the network).\ - \ The effectiveness of any corrective action taken should be reviewed. Corrective\ - \ actions should be appropriate to the effects of the information/cybersecurity\ - \ event encountered.\nInternal Note: Requirements are covered in PR.IP-9" - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs - ref_id: RS.CO - name: Communications - description: Response activities are coordinated with internal and external - stakeholders (e.g. external support from law enforcement agencies). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co - ref_id: RS.CO-1 - description: Personnel know their roles and order of operations when a response - is needed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.co-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-1 - ref_id: IMPORTANT_RS.CO-1.1 - description: The organization shall ensure that personnel understand their roles, - objectives, restoration priorities, task sequences (order of operations) and - assignment responsibilities for event response. - annotation: Consider the use the CCB Incident Management Guide to guide you - through this exercise and consider bringing in outside experts if needed. - Test your plan regularly and adjust it after each incident. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co - ref_id: RS.CO-2 - description: Incidents are reported consistent with established criteria - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.co-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-2 - ref_id: IMPORTANT_RS.CO-2.1 - description: The organization shall implement reporting on information/cybersecurity - incidents on its critical systems in an organization-defined time frame to - organization-defined personnel or roles. - annotation: All users should have a single point of contact to report any incident - and be encouraged to do so. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-2 - ref_id: RS.CO-2.2 - description: Events shall be reported consistent with established criteria. - annotation: Criteria to report should be included in the incident response plan. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co - ref_id: RS.CO-3 - description: Information is shared consistent with response plans - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_rs.co-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-3 - ref_id: BASIC_RS.CO-3.1 - description: "Information/cybersecurity incident information shall be communicated\ - \ and shared with the organization\u2019s employees in a format that they\ - \ can understand." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.co-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-3 - ref_id: IMPORTANT_RS.CO-3.2 - description: The organization shall share information/cybersecurity incident - information with relevant stakeholders as foreseen in the incident response - plan. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co - ref_id: RS.CO-4 - description: Coordination with stakeholders occurs consistent with response - plans - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.co-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-4 - ref_id: IMPORTANT_RS.CO-4.1 - description: The organization shall coordinate information/cybersecurity incident - response actions with all predefined stakeholders. - annotation: "\u2022\tStakeholders for incident response include for example,\ - \ mission/business owners, organization's critical system owners, integrators,\ - \ vendors, human resources offices, physical and personnel security offices,\ - \ legal departments, operations personnel, and procurement offices.\n\u2022\ - \tCoordination with stakeholders occurs consistent with incident response\ - \ plans." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co - ref_id: RS.CO-5 - description: 'Voluntary information sharing occurs with external stakeholders - to achieve broader cybersecurity situational awareness ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.co-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.co-5 - ref_id: IMPORTANT_RS.CO-5.1 - description: "The organization shall share information/cybersecurity event information\ - \ voluntarily, as appropriate, with external stakeholders, industry security\ - \ groups,\u2026 to achieve broader information/cybersecurity situational awareness." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs - ref_id: RS.AN - name: Analysis - description: Analysis is conducted to ensure effective response and support - recovery activities. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an - ref_id: RS.AN-1 - description: Notifications from detection systems are investigated - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.an-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-1 - ref_id: IMPORTANT_RS.AN-1.1 - description: The organization shall investigate information/cybersecurity-related - notifications generated from detection systems. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-1 - ref_id: RS.AN-1.2 - description: The organization shall implement automated mechanisms to assist - in the investigation and analysis of information/cybersecurity-related notifications. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an - ref_id: RS.AN-2 - description: The impact of the incident is understood - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.an-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-2 - ref_id: IMPORTANT_RS.AN-2.1 - description: Thorough investigation and result analysis shall be the base for - understanding the full implication of the information/cybersecurity incident. - annotation: "\u2022\tResult analysis can involve the outcome of determining\ - \ the correlation between the information of the detected event and the outcome\ - \ of risk assessments. In this way, insight is gained into the impact of the\ - \ event across the organization.\n\u2022\tConsider including detection of\ - \ unauthorized changes to its critical systems in its incident response capabilities." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-2.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-2 - ref_id: RS.AN-2.2 - description: The organization shall implement automated mechanisms to support - incident impact analysis. - annotation: Implementation could vary from a ticketing system to a Security - Information and Event Management (SIEM). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an - ref_id: RS.AN-3 - description: Forensics are performed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-3 - ref_id: RS.AN-3.1 - description: The organization shall provide on-demand audit review, analysis, - and reporting for after-the-fact investigations of information/cybersecurity - incidents. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-3.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-3 - ref_id: RS.AN-3.2 - description: The organization shall conduct forensic analysis on collected information/cybersecurity - event information to determine root cause. - annotation: Consider to determine the root cause of an incident. If necessary, - use forensics analysis on collected information/cybersecurity event information - to achieve this. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-4 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an - ref_id: RS.AN-4 - description: Incidents are categorized consistent with response plans - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.an-4.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-4 - ref_id: IMPORTANT_RS.AN-4.1 - description: Information/cybersecurity incidents shall be categorized according - to the level of severity and impact consistent with the evaluation criteria - included the incident response plan. - annotation: "\u2022\tIt should be considered to determine the causes of an information/cybersecurity\ - \ incident and implement a corrective action in order that the incident does\ - \ not recur or occur elsewhere.\n\u2022\tThe effectiveness of any corrective\ - \ action taken should be reviewed.\n\u2022\tCorrective actions should be appropriate\ - \ to the effects of the information/cybersecurity incident encountered." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-5 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an - ref_id: RS.AN-5 - description: Processes are established to receive, analyze and respond to vulnerabilities - disclosed to the organization from internal and external sources (e.g. internal - testing, security bulletins, or security researchers) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.an-5.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-5 - ref_id: IMPORTANT_RS.AN-5.1 - description: 'The organization shall implement vulnerability management processes - and procedures that include processing, analyzing and remedying vulnerabilities - from internal and external sources. ' - annotation: Internal and external sources could be e.g. internal testing, security - bulletins, or security researchers. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-5.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.an-5 - ref_id: RS.AN-5.2 - description: The organization shall implement automated mechanisms to disseminate - and track remediation efforts for vulnerability information, captured from - internal and external sources, to key stakeholders. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.mi - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs - ref_id: RS.MI - name: Mitigation - description: Activities are performed to prevent expansion of an event, mitigate - its effects, and resolve the incident. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.mi-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.mi - ref_id: RS.MI-1 - description: Incidents are contained - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.mi-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.mi-1 - ref_id: IMPORTANT_RS.MI-1.1 - description: The organization shall implement an incident handling capability - for information/cybersecurity incidents on its business critical systems that - includes preparation, detection and analysis, containment, eradication, recovery - and documented risk acceptance. - annotation: A documented risk acceptance deals with risks that the organisation - assesses as not dangerous to the organisation's business critical systems - and where the risk owner formally accepts the risk (related with the risk - appetite of the organization) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs - ref_id: RS.IM - name: Improvements - description: Organizational response activities are improved by incorporating - lessons learned from current and previous detection/response activities. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im - ref_id: RS.IM-1 - description: Response plans incorporate lessons learned - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_rs.im-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im-1 - ref_id: BASIC_RS.IM-1.1 - description: The organization shall conduct post-incident evaluations to analyse - lessons learned from incident response and recovery, and consequently improve - processes / procedures / technologies to enhance its cyber resilience. - annotation: Consider bringing involved people together after each incident and - reflect together on ways to improve what happened, how it happened, how we - reacted, how it could have gone better, what should be done to prevent it - from happening again, etc. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.im-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im-1 - ref_id: IMPORTANT_RS.IM-1.2 - description: Lessons learned from incident handling shall be translated into - updated or new incident handling procedures that shall be tested, approved - and trained. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im - ref_id: RS.IM-2 - description: Response and Recovery strategies are updated - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rs.im-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rs.im-2 - ref_id: IMPORTANT_RS.IM-2.1 - description: The organization shall update the response and recovery plans - to address changes in its context. - annotation: "The organization\u2019s context relates to the organizational structure,\ - \ its critical systems, attack vectors, new threats, improved technology,\ - \ environment of operation, problems encountered during plan implementation/execution/testing\ - \ and lessons learned." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc - assessable: false - depth: 1 - ref_id: RC - name: RECOVER (RC) - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.rp - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc - ref_id: RC.RP - name: Recovery Planning - description: Recovery processes and procedures are executed and maintained to - ensure restoration of systems or assets affected by cybersecurity incidents. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.rp-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.rp - ref_id: RC.RP-1 - description: 'Recovery plan is executed during or after a cybersecurity incident ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:basic_rc.rp-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.rp-1 - ref_id: BASIC_RC.RP-1.1 - description: A recovery process for disasters and information/cybersecurity - incidents shall be developed and executed as appropriate. - annotation: "A process should be developed for what immediate actions will be\ - \ taken in case of a fire, medical emergency, burglary, natural disaster,\ - \ or an information/cyber security incident.\nThis process should consider:\n\ - \u2022\tRoles and Responsibilities, including of who makes the decision to\ - \ initiate recovery procedures and who will be the contact with appropriate\ - \ external stakeholders.\n\u2022\tWhat to do with company\u2019s information\ - \ and information systems in case of an incident. This includes shutting down\ - \ or locking computers, moving to a backup site, physically removing important\ - \ documents, etc.\n\u2022\tWho to call in case of an incident." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.rp-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.rp-1 - ref_id: RC.RP-1.2 - description: "The essential organization\u2019s functions and services shall\ - \ be continued with little or no loss of operational continuity and continuity\ - \ shall be sustained until full system restoration." - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.im - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc - ref_id: RC.IM - name: Improvements - description: Recovery planning and processes are improved by incorporating lessons - learned into future activities. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.im-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.im - ref_id: RC.IM-1 - description: Recovery plans incorporate lessons learned - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rc.im-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.im-1 - ref_id: IMPORTANT_RC.IM-1.1 - description: The organization shall incorporate lessons learned from incident - recovery activities into updated or new system recovery procedures and, after - testing, frame this with appropriate training. - annotation: No additional guidance on this topic. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co - assessable: false - depth: 2 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc - ref_id: RC.CO - name: Communications - description: Restoration activities are coordinated with internal and external - parties (e.g. coordinating centers, Internet Service Providers, owners of - attacking systems, victims, other CSIRTs, and vendors). - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-1 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co - ref_id: RC.CO-1 - description: Public relations are managed - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rc.co-1.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-1 - ref_id: IMPORTANT_RC.CO-1.1 - description: The organization shall centralize and coordinate how information - is disseminated and manage how the organization is presented to the public. - annotation: "Public relations management may include, for example, managing\ - \ media interactions, coordinating and logging all requests for interviews,\ - \ handling and \u2018triaging\u2019 phone calls and e-mail requests, matching\ - \ media requests with appropriate and available internal experts who are ready\ - \ to be interviewed, screening all of information provided to the media, ensuring\ - \ personnel are familiar with public relations and privacy policies." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-1.2 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-1 - ref_id: RC.CO-1.2 - description: A Public Relations Officer shall be assigned. - annotation: "The Public Relations Officer should consider the use of pre-define\ - \ external contacts \n(e.g. press, regulators, interest groups)." - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-2 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co - ref_id: RC.CO-2 - description: 'Reputation is repaired after an incident ' - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-2.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-2 - ref_id: RC.CO-2.1 - description: The organization shall implement a crisis response strategy to - protect the organization from the negative consequences of a crisis and help - restore its reputation. - annotation: Crisis response strategies include, for example, actions to shape - attributions of the crisis, change perceptions of the organization in crisis, - and reduce the negative effect generated by the crisis. - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-3 - assessable: false - depth: 3 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co - ref_id: RC.CO-3 - description: Recovery activities are communicated to internal and external stakeholders - as well as executive and management teams - - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:important_rc.co-3.1 - assessable: true - depth: 4 - parent_urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:rc.co-3 - ref_id: IMPORTANT_RC.CO-3.1 - description: The organization shall communicate recovery activities to predefined - stakeholders, executive and management teams. - annotation: Communication of recovery activities to all relevant stakeholders - applies only to entities subject to the NIS legislation. From 5a9a3d3d9901e9ad6fc85273b338a0af2b79f957 Mon Sep 17 00:00:00 2001 From: eric-intuitem <71850047+eric-intuitem@users.noreply.github.com> Date: Mon, 9 Sep 2024 08:32:38 +0200 Subject: [PATCH 09/40] Use plural for IG key measures --- .../library/libraries/ccb-cff-2023-03-01.yaml | 6 +++--- tools/ccb/ccb-cff-2023-03-01.xlsx | Bin 58519 -> 58548 bytes 2 files changed, 3 insertions(+), 3 deletions(-) diff --git a/backend/library/libraries/ccb-cff-2023-03-01.yaml b/backend/library/libraries/ccb-cff-2023-03-01.yaml index af6518f58..d51ba1dcc 100644 --- a/backend/library/libraries/ccb-cff-2023-03-01.yaml +++ b/backend/library/libraries/ccb-cff-2023-03-01.yaml @@ -70,13 +70,13 @@ objects: name: essential description: null - ref_id: BK - name: basic - key measure + name: basic - key measures description: null - ref_id: IK - name: important - key measure + name: important - key measures description: null - ref_id: EK - name: essential - key measure + name: essential - key measures description: null requirement_nodes: - urn: urn:intuitem:risk:req_node:ccb-cff-2023-03-01:id diff --git a/tools/ccb/ccb-cff-2023-03-01.xlsx b/tools/ccb/ccb-cff-2023-03-01.xlsx index 3cbd9aa116267851bf04f06a2e483f35216f37c9..33418eedaa4c5d8cf942d47613e3c505ee70d470 100644 GIT binary patch delta 31579 zcmYg%Wl)?=ur3}nxVr^+cXtc!ZUKV3zCeJWK^A9mcXxMp3ob!|y9K*^=hmq@e|D?3 zyJvf*d!FfjY9?hAx?vQ$<{AzmO<8@Q85#mY9rO%G1MHzBRU~}%U}!8an{4vTrZ88m zMdY>4__ApG{v0DGD_5_#-==C-BP5t*eUL_uo6T)$+R0klQX)>6-QF}vPp@Vq6nft* zbsGI$!A7mH01X@IOuOh*1tjv`qJ#7VhQIm_DOxBluHDl5hM*Ed*Od zb=_*jr;*4IDC^aGX9sPoPmNNQMNclL262XRu1|=t1^H5g^kX>-MqfrI2`ry0SpJODzJ9}NVRFlZg9d3O(8-uHVHe_(xo%P&)uFKVl$D`Gckq7|~J zSLqV0N~A_|3FyS#*=pTDdDIH@{gwuGf*q+9$sXp#Idst{5Ax>78Z%G28Oq^&vyjkg z-G|>QTP?l{kdfy=Q|3a-EilctYK~Jh%mO^HFK8ezPJuE!R*GchKkR=KcPad0i3~ev zg)MX%_6r6}Nvd@?d0)flVB81fe=+<4Mv}f_GQps)*8Se>j>U9g==G35e0ylB}-wP;#O|)_pk^yqeTK06vU@!RH%gQMw+j? z#5PE*J}p^bS5^W+>{$^sLelcEnVwP}oOZwAcD4_~YCKx=t$vy656Evy)*NFus$Ib1 zcRHQ$P)y0lqn}P;;~6AGSHj3kEd}HwpOZORN4?Y8Z`$fQZ_BbyZ>>8+i$hmUN(h)H7&t+@#wl|>?b zU&((Rq`dxyU+ED15hFGs{2NoI#5*0`FoR0;i0h^&`pUt*JJlZ72D;3R!S({f7GzPVr7)vXndl1g*-=7!R{uEE;|Nl*a6R~Wue zK@Dj#XYaYA04V4;cKsNl0u(}9tt>Sc3Ad~6 z#IvFvk*?}sHtD6>CW{ycsUVfU-JdJNsPjL#_4Sc<(9rbsw^v)4X$G$KXsskRB5<_m z?Xg@h0bA|?59yk^cR4PqUwP5AU-SjhTwGBlw3GJCN}rS?mQc_r2@c2r{qdJ#5R4SO1oA!?Ij+=@ve<9DBKiWb8v2}_=3)rV$hd$9X6!IuA?2&t)CXSKAMVc79q zx|jg*FCkY*M@?_-ten)+r-hE&*x21H)ckEVz%B!$Hw|NZ&x=QzAI&(_`{Wl8-=s9> zNOF`4q`y39+nIAZ_-a1#*MXd%@}ET!!Hi@K{?l@CX${zbf~VkLY-viq(65QRCdM(d zq?L<2Q-0OEA!d88txG;9B7Sfi@Nrt4!M??0aHcFcc{YLI;6VVDq7;`5H+1<={c4#f zaEtq6X(BSzAz*ZF(aCLlFEP)oeaL_D=d`$k?WcOml68F=78M0kJ}(?K1ap>tcW6Z~ z3hLJt=&`5{B1x=1HlbChhm0w)dpNZmDXhz*s+qJFtw!nbopkPgeaaE@3W6_PE0R3N7JP93~_m|6O72_fnk(VnGk@u6>muleDIN(HGX68f4aW|a9zE*vUk&fcgpvF%grg(B5!wRC$ZgN>dlscJ%tyLg2DY{iZ`z1 zK@`hPuVn&@vw(cX$H1Gb<8Y1ZtrIVu$)q>N$IsaePa@hU)3;VYO?Q{r_C;&h1&S_N z>T1(5+{C)EtA`!81v5%e_qcD>k*~xy%e(5D$D^+vQULI;ZUIo)STNXI$-QezEE0Zu zwCw3zMr{{&J*Dg7n>Xid>l&AUSgW_ZIQUxqa}vhzsVR9#oaSvlrU5Bzmwq7EmMKK1 z=bbrHkYKxSvL3JBkU7(-e)@q;Y{!9peRba@NMxwJ{F1Fep?R|+6pa~qpq=&_FP3?| z!^^a#GXl6u_uqB$#CJIB+i62Ijc?UOA~(RB@MKO1?gjf^A8k$wJGbC|h+S54TQ3^9 zdQV$)k^EZ_hMoWg3Xwu6$cCx;v zALVC3=B;a{4Wr$w_E)|0#c4PmG$bp3;?3!*%9LDa^!}1#J{eNt{5&#U$lm+Lh9VlH z?P_~_7bHo0yecPYm|?vxDbGP}yDp`XWzNnWjG=$+lFuUUJ9U4n3R*&a~6w<*8Bgp9I{QZN0$ zi!9-0G3i{{LMYmR^7q%a%!`qNNDEj{qT;Zj1p!q&I3W&G9Wz6HUoCTEq!J^zae}P> zsq#Qh7N9G=wMM2F8`>LvGdCTmn;W7S10)H@;VaTOt42jccJ*u=O)ToAt6QK}41DQ= z79_b>%8D{wcip$rv_ovILT#G+Hl4IBNuXD{f5%dZt6{EKlt-_U6A}bgO<@~%O-8Dk zvr8m-BU_N(LDYFGeDdhkWPdlH#xl`bpFl*}3f7H>xlFCfq#7>w9`to;8tb|o0e*

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zSyIF%6m&pR&jn(zl8~%G#sd09k3=!8VuW^FDT?Dc*$yR?5=bjN z!})RJvQjS)54zQ%|F1YtT?70Gvx%9fjxO;#ou(&~#*;mx_pt}pnQHm{5q3{-puazl zjIAkh8mz!VjLPKSIN|%nK5q}~gTrj#-Oz;k|HND8?8$+40ws3E+PmB&VT%) z|M{R1flP>aK!tr2g8v<`N)G~Z%Lw{^iF{E16JY{tP$7XS`?R3Wz`lJtg8zYL{oiwL z3;l07;Q Date: Mon, 9 Sep 2024 13:28:35 +0200 Subject: [PATCH 10/40] Add ESRS (CSRD standards) --- backend/library/libraries/esrs-p1.yaml | 5586 +++++++++++++ backend/library/libraries/esrs-p2.yaml | 10071 +++++++++++++++++++++++ backend/library/libraries/esrs-p3.yaml | 9572 +++++++++++++++++++++ tools/ESRS/ESRS-p1.xlsx | Bin 0 -> 87921 bytes tools/ESRS/ESRS-p2.xlsx | Bin 0 -> 130224 bytes tools/ESRS/ESRS-p3.xlsx | Bin 0 -> 127439 bytes 6 files changed, 25229 insertions(+) create mode 100644 backend/library/libraries/esrs-p1.yaml create mode 100644 backend/library/libraries/esrs-p2.yaml create mode 100644 backend/library/libraries/esrs-p3.yaml create mode 100644 tools/ESRS/ESRS-p1.xlsx create mode 100644 tools/ESRS/ESRS-p2.xlsx create mode 100644 tools/ESRS/ESRS-p3.xlsx diff --git a/backend/library/libraries/esrs-p1.yaml b/backend/library/libraries/esrs-p1.yaml new file mode 100644 index 000000000..881774b54 --- /dev/null +++ b/backend/library/libraries/esrs-p1.yaml @@ -0,0 +1,5586 @@ +urn: urn:intuitem:risk:library:esrs_p1 +locale: en +ref_id: ESRS 1/ESRS 2 +name: European sustainability reporting standards (ESRS 1/ESRS 2) +description: 'The Commission adopted today the European Sustainability Reporting Standards + (ESRS) for use by all companies subject to the Corporate Sustainability Reporting + Directive (CSRD). + + ESRS 1:General requirements / ESRS 2: General disclosures + + Current consolidated version: 22/12/2023 + + https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222' +copyright: EUROPEAN COMMISSION +version: 1 +provider: EUROPEAN COMMISSION +packager: intuitem +objects: + framework: + urn: urn:intuitem:risk:framework:esrs_p1 + ref_id: ESRS 1/ESRS 2 + name: European sustainability reporting standards (ESRS 1/ESRS 2) + description: "The Commission adopted today the European Sustainability Reporting\ + \ Standards (ESRS) for use by all companies subject to the Corporate Sustainability\ + \ Reporting Directive (CSRD).\nESRS 1:General requirements / ESRS 2: General\ + \ disclosures \nCurrent consolidated version: 22/12/2023\nhttps://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222" + requirement_nodes: + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1 + assessable: false + depth: 1 + ref_id: ESRS 1 + description: 'GENERAL REQUIREMENTS ' + - urn: urn:intuitem:risk:req_node:esrs_p1:node3 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1 + name: 'Objective ' + - urn: urn:intuitem:risk:req_node:esrs_p1:node4 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1 + description: The objective of European Sustainability Reporting Standards (ESRS) + is to specify the sustainability information that an undertaking shall disclose + in accordance with Directive 2013/34/EU of the European Parliament and of + the Council ( 1 ), as amended by Directive (EU) 2022/2464 of the European + Parliament and of the Council. ( 2 ) Reporting in accordance with ESRS does + not exempt undertakings from other obligations laid down in Union law + - urn: urn:intuitem:risk:req_node:esrs_p1:node5 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1 + description: "Specifically, ESRS specify the information that an undertaking\ + \ shall disclose about its material impacts, risks and opportunities in relation\ + \ to environmental, social, and governance sustainability matters. ESRS do\ + \ not require undertakings to disclose any information on environmental, social\ + \ and governance topics covered by ESRS when the undertaking has assessed\ + \ the topic in question as non-material (See Appendix E of this Standard \u2018\ + Flowchart for determining disclosures to be included\u2019).The information\ + \ disclosed in accordance with ESRS enables users of the sustainability statement\ + \ to understand the undertaking\u2019s material impacts on people and environment\ + \ and the material effects of sustainability matters on the undertaking\u2019\ + s development, performance and position. " + - urn: urn:intuitem:risk:req_node:esrs_p1:node6 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1 + description: 'The objective of this Standard (ESRS 1) is to provide an understanding + of the architecture of ESRS, the drafting conventions and fundamental concepts + used, and the general requirements for preparing and presenting sustainability + information in accordance with Directive 2013/34/EU, as amended by Directive + (EU) 2022/2464. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '1' + name: 'Categories of ESRS Standards, reporting areas and drafting conventions ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1 + ref_id: '1.1' + name: 'Categories of ESRS standards ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.4 + description: 'There are three categories of ESRS:' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4.a + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4 + ref_id: 1.1.4.a + description: cross-cutting standards; + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4.b + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4 + ref_id: 1.1.4.b + description: topical standards (Environmental, Social and Governance standards); + and + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4.c + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4 + ref_id: 1.1.4.c + description: sector-specific standards. + - urn: urn:intuitem:risk:req_node:esrs_p1:node13 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4 + description: Cross-cutting standards and topical standards are sector-agnostic, + meaning that they apply to all undertakings regardless of which sector or + sectors the undertaking operates in. + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.5 + description: 'The cross-cutting standards ESRS 1 General requirements and ESRS + 2 General disclosures apply to the sustainability matters covered by topical + standards and sector-specific standards. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.6 + description: 'This standard (ESRS 1) describes the architecture of ESRS standards, + explains drafting conventions and fundamental concepts, and sets out general + requirements for preparing and presenting sustainability-related information. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.7 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.7 + description: 'ESRS 2 establishes Disclosure Requirements on the information + that the undertaking shall provide at a general level across all material + sustainability matters on the reporting areas governance, strategy, impact, + risk and opportunity management, and metrics and targets. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.8 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.8 + description: "Topical ESRS cover a sustainability topic and are structured into\ + \ topics and sub-topics, and where necessary sub-sub-topics. The table in\ + \ Application Requirement 16 (AR 16) to this standard provides an overview\ + \ of the sustainability topics, sub-topics and sub-sub-topics (collectively\ + \ \u2018sustainability matters\u2019) covered by topical ESRS. " + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.9 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.9 + description: 'Topical ESRS can include specific requirements that complement + the general level Disclosure Requirements of ESRS 2. ESRS 2 Appendix C Disclosure/Application + Requirements in topical ESRS that are applicable jointly with ESRS 2 General + Disclosures provides a list of the additional requirements in topical ESRS + that the undertaking shall apply in conjunction with the general level disclosure + requirements of ESRS 2. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.10 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.10 + description: 'Sector-specific standards are applicable to all undertakings within + a sector. They address impacts, risks and opportunities that are likely to + be material for all undertakings in a specific sector and that are not covered, + or not sufficiently covered, by topical standards. Sector-specific standards + are multi-topical and cover the topics that are most relevant to the sector + in question. Sector-specific standards achieve a high degree of comparability. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.11 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1 + ref_id: 1.1.11 + description: "In addition to the disclosure requirements laid down in the three\ + \ categories of ESRS, when an undertaking concludes that an impact, risk or\ + \ opportunity is not covered or not covered with sufficient granularity by\ + \ an ESRS but is material due to its specific facts and circumstances, it\ + \ shall provide additional entity-specific disclosures to enable users to\ + \ understand the undertaking\u2019s sustainability-related impacts, risks\ + \ or opportunities. Application requirements AR 1 to AR 5 provide further\ + \ guidance regarding entity-specific disclosures. " + - urn: urn:intuitem:risk:req_node:esrs_p1:1.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1 + ref_id: '1.2' + name: 'Reporting areas and minimum content disclosure requirements on policies, + actions, targets and metrics ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.2.12 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.2 + ref_id: 1.2.12 + description: "The Disclosure Requirements in ESRS 2, in topical ESRS and in\ + \ sector- specific ESRS are structured into the following reporting areas:\ + \ \n(a)\tGovernance (GOV): the governance processes, controls and procedures\ + \ used to monitor, manage and oversee impacts, risks and opportunities (see\ + \ ESRS 2, chapter 2 Governance); \n(b)\tStrategy (SBM): how the undertaking\u2019\ + s strategy and business model interact with its material impacts, risks and\ + \ opportunities, including how the undertaking addresses those impacts, risks\ + \ and opportunities (see ESRS 2, chapter 3 Strategy); \n(c)\tImpact, risk\ + \ and opportunity management (IRO): the process(es) by which the undertaking:\ + \ \ni.\tidentifies impacts, risks and opportunities and assesses their materiality\ + \ (see IRO-1 in section 4.1 of ESRS 2), \nii.\tmanages material sustainability\ + \ matters through policies and actions (see section 4.2 of ESRS 2). \n(d)\ + \ Metrics and targets (MT): the undertaking\u2019s performance, including\ + \ targets it has set and progress towards meeting them (see ESRS 2, chapter\ + \ 5 Metrics and targets)." + - urn: urn:intuitem:risk:req_node:esrs_p1:1.2.13 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.2 + ref_id: 1.2.13 + description: "ESRS 2 includes: \n(a)\tin section 4.2 Minimum Disclosure Requirements\ + \ regarding policies (MDR-P) and actions (MDR-A); \n(b)\tin section 5 Minimum\ + \ Disclosure Requirements regarding metrics (MDR-M) and targets (MDR-T). " + - urn: urn:intuitem:risk:req_node:esrs_p1:node24 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.2 + description: 'The undertaking shall apply the minimum disclosure requirements + regarding policies, actions, metrics and targets together with the corresponding + Disclosure Requirements in topical and sector-specific ESRS. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1 + ref_id: '1.3' + name: 'Drafting conventions ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + ref_id: 1.3.14 + description: 'In all ESRS: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14.a + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14 + ref_id: 1.3.14.a + description: "the term \u2018impacts\u2019 refers to positive and negative sustainability-related\ + \ impacts that are connected with the undertaking\u2019s business, as identified\ + \ through an impact materiality assessment (see section 3.4 Impact materiality).\ + \ It refers both to actual impacts and to potential future impacts. " + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14.b + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14 + ref_id: 1.3.14.b + description: "The term \u2018risks and opportunities\u2019 refers to the undertaking\u2019\ + s sustainability-related financial risks and opportunities, including those\ + \ deriving from dependencies on natural, human and social resources, as identified\ + \ through a financial materiality assessment (see section 3.5). " + - urn: urn:intuitem:risk:req_node:esrs_p1:node29 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + description: "Collectively, these are referred to as \u2018impacts, risks and\ + \ opportunities\u2019 (IROs). They reflect the double materiality perspective\ + \ of ESRS described in section 3. " + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.15 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + ref_id: 1.3.15 + description: 'Throughout ESRS, the terms that are defined in the glossary of + definitions (Annex II) are put in bold italic, except when a defined term + is used more than once in the same paragraph. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.16 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + ref_id: 1.3.16 + description: "ESRS structure the information to be disclosed under Disclosure\ + \ Requirements. Each Disclosure Requirement consists of one or more distinct\ + \ datapoints. The term \u2018datapoint\u2019 can also refer to a narrative\ + \ sub-element of a Disclosure Requirement. " + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.17 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + ref_id: 1.3.17 + description: 'In addition to Disclosure Requirements most ESRS also contain + Application Requirements. Application Requirements support the application + of Disclosure Requirements and have the same authority as other parts of an + ESRS. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.18 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3 + ref_id: 1.3.18 + description: "ESRS use the following terms to distinguish between different\ + \ degrees of obligation on the undertaking to disclose information: \n(a)\t\ + \u2018shall disclose\u2019 \u2013 indicates that the provision is prescribed\ + \ by a Disclosure Requirement or datapoint; \n(b)\t\u2018may disclose\u2019\ + \ \u2013 indicates voluntary disclosure to encourage good practice. In addition,\ + \ ESRS use the term \u2018shall consider\u2019 when referring to issues, resources\ + \ or methodologies that the undertaking is expected to take into account or\ + \ to use in the preparation of a given disclosure if applicable. " + - urn: urn:intuitem:risk:req_node:esrs_p1:2 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '2' + name: 'Qualitative characteristics of information ' + - urn: urn:intuitem:risk:req_node:esrs_p1:2.19 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:2 + ref_id: '2.19' + description: 'When preparing its sustainability statement, the undertaking shall + apply: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:2.19.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:2.19 + ref_id: 2.19.a + description: the fundamental qualitative characteristics of information, i.e. + relevance and faithful representation; and + - urn: urn:intuitem:risk:req_node:esrs_p1:2.19.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:2.19 + ref_id: 2.19.b + description: 'the enhancing qualitative characteristics of information, i.e. + comparability, verifiability and understandability. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:2.20 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:2 + ref_id: '2.20' + description: 'These qualitative characteristics of information are defined and + described in Appendix B of this Standard. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '3' + name: 'Double materiality as the basis for sustainability disclosures ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.21 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.21' + description: The undertaking shall report on sustainability matters based on + the double materiality principle as defined and explained in this chapter + - urn: urn:intuitem:risk:req_node:esrs_p1:3.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.1' + name: 'Stakeholders and their relevance to the materiality assessment process ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.1.22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.1 + ref_id: 3.1.22 + description: "Stakeholders and their relevance to the materiality assessment\ + \ process : \n(a)\taffected stakeholders: individuals or groups whose interests\ + \ are affected or could be affected \u2013 positively or negatively \u2013\ + \ by the undertaking\u2019s activities and its direct and indirect business\ + \ relationships across its value chain; and \n(b)\tusers of sustainability\ + \ statements: primary users of general-purpose financial reporting (existing\ + \ and potential investors, lenders and other creditors, including asset managers,\ + \ credit institutions, insurance undertakings), and other users of sustainability\ + \ statements, including the undertaking\u2019s business partners, trade unions\ + \ and social partners, civil society and non-governmental organisations, governments,\ + \ analysts and academics. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.1.23 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.1 + ref_id: 3.1.23 + description: 'Some, but not all, stakeholders may belong to both groups referred + to in paragraph 22. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.1.24 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.1 + ref_id: 3.1.24 + description: "Engagement with affected stakeholders is central to the undertaking\u2019\ + s on- going due diligence process (see chapter 4 Due diligence) and sustainability\ + \ materiality assessment. This includes its processes to identify and assess\ + \ actual and potential negative impacts, which then inform the assessment\ + \ process to identify the material impacts for the purposes of sustainability\ + \ reporting (see section 3.4 of this Standard). " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.2' + name: 'Material matters and materiality of information ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.25 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.25 + description: 'Performing a materiality assessment (see sections 3.4 Impact materiality + and 3.5 Financial materiality) is necessary for the undertaking to identify + the material impacts, risks and opportunities to be reported. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.26 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.26 + description: "Materiality assessment is the starting point for sustainability\ + \ reporting under ESRS. IRO-1 in section 4.1 of ESRS 2, includes general disclosure\ + \ requirements about the undertaking\u2019s process to identify impacts, risks\ + \ and opportunities and assess their materiality. SBM-3 of ESRS 2 provides\ + \ general disclosure requirements on the material impacts, risks and opportunities\ + \ resulting from the undertaking\u2019s materiality assessment. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.27 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.27 + description: 'The Application Requirements in Appendix A of this Standard include + a list of sustainability matters covered in topical ESRS, categorised by topics, + sub-topics and sub-sub-topics, to support the materiality assessment. Appendix + E Flowchart for determining disclosures to be included of this Standard provides + an illustration of the materiality assessment described in this section. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.28 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.28 + description: "A sustainability matter is \u2018material\u2019 when it meets\ + \ the criteria defined for impact materiality (see section 3.4 of this Standard)\ + \ or financial materiality (see section 3.5 of this Standard), or both. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.29 + description: 'Irrespective of the outcome of its materiality assessment, the + undertaking shall always disclose the information required by: ESRS 2 General + Disclosures (i.e. all the Disclosure Requirements and data points specified + in ESRS 2) and the Disclosure Requirements (including their datapoints) in + topical ESRS related to the Disclosure Requirement IRO-1 Description of the + process to identify and assess material impacts, risks and opportunities, + as listed in ESRS 2 Appendix C Disclosure/Application Requirements in topical + ESRS that are applicable jointly with ESRS 2 General Disclosures. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.30 + description: 'When the undertaking concludes that a sustainability matter is + material as a result of its materiality assessment, on which ESRS 2 IRO-1, + IRO-2 and SBM-3 set disclosure requirements, it shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30 + ref_id: 3.2.30.a + description: 'disclose information according to the Disclosure Requirements + (including Application Requirements) related to that specific sustainability + matter in the corresponding topical and sector-specific ESRS; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30 + ref_id: 3.2.30.b + description: 'disclose additional entity-specific disclosures (see paragraph + 11 and AR 1 to AR 5 of this Standard) when the material sustainability matter + is not covered by an ESRS or is covered with insufficient granularity. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.31 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.31 + description: "The applicable information prescribed within a Disclosure Requirement,\ + \ including its datapoints, or an entity-specific disclosure, shall be disclosed\ + \ when the undertaking assesses, as part of its assessment of material information,\ + \ that the information is relevant from one or more of the following perspectives:\ + \ \n(a)the significance of the information in relation to the matter it purports\ + \ to depict or explain; or \n(b)the capacity of such information to meet the\ + \ users\u2019 decision-making needs, including the needs of primary users\ + \ of general-purpose financial reporting described in paragraph 48 and/or\ + \ the needs of users whose principal interest is in information about the\ + \ undertaking\u2019s impacts. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.32 + description: "If the undertaking concludes that climate change is not material\ + \ and therefore omits all disclosure requirements in ESRS E1 Climate change,\ + \ it shall disclose a detailed explanation of the conclusions of its materiality\ + \ assessment with regard to climate change (see ESRS 2 IRO-2 Disclosure Requirements\ + \ in ESRS covered by the undertaking\u2019s sustainability statement), including\ + \ a forward-looking analysis of the conditions that could lead the undertaking\ + \ to conclude that climate change is material in the future. If the undertaking\ + \ concludes that a topic other than climate change is not material and therefore\ + \ it omits all the Disclosure Requirements in the corresponding topical ESRS,\ + \ it may briefly explain the conclusions of its materiality assessment for\ + \ that topic. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.33 + description: 'When disclosing information on policies, actions and targets in + relation to a sustainability matter that has been assessed to be material, + the undertaking shall include the information prescribed by all the Disclosure + Requirements and datapoints in the topical and sector-specific ESRS related + to that matter and in the corresponding Minimum Disclosure Requirement on + policies, actions, and targets required under ESRS 2. If the undertaking cannot + disclose the information prescribed by either the Disclosure Requirements + and datapoints in the topical or sector-specific ESRS, or the Minimum Disclosure + Requirements in ESRS 2 on policies, actions and targets, because it has not + adopted the respective policies, implemented the respective actions or set + the respective targets, it shall disclose this to be the case and it may report + a timeframe in which it aims to have these in place. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.34 + description: 'When disclosing information on metrics for a material sustainability + matter according to the Metrics and Targets section of the relevant topical + ESRS, the undertaking: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34 + ref_id: 3.2.34.a + description: 'shall include the information prescribed by a Disclosure Requirement + if it assesses such information to be material; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34 + ref_id: 3.2.34.b + description: 'may omit the information prescribed by a datapoint of a Disclosure + Requirement if it assesses such information to be not material and concludes + that such information is not needed to meet the objective of the Disclosure + Requirement. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.35 + description: "If the undertaking omits the information prescribed by a datapoint\ + \ that derives from other EU legislation listed in Appendix B of ESRS 2, it\ + \ shall explicitly state that the information in question is \u2018not material\u2019\ + . " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2 + ref_id: 3.2.36 + description: 'The undertaking shall establish how it applies criteria, including + appropriate thresholds, to determine: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36 + ref_id: 3.2.36.a + description: 'the information it discloses on metrics for a material sustainability + matter according to the Metrics and Targets section of the relevant topical + ESRS, in accordance with paragraph 34; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36 + ref_id: 3.2.36.b + description: 'the information to be disclosed as entity-specific disclosures. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.3' + name: 'Double materiality ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.37 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + ref_id: 3.3.37 + description: "Double materiality has two dimensions, namely: impact materiality\ + \ and financial materiality. Unless specified otherwise, the terms \u2018\ + material\u2019 and \u2018materiality\u2019 are used throughout ESRS to refer\ + \ to double materiality. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + ref_id: 3.3.38 + description: "Impact materiality and financial materiality assessments are inter-related\ + \ and the interdependencies between these two dimensions shall be considered.\ + \ In general, the starting point is the assessment of impacts, although there\ + \ may also be material risks and opportunities that are not related to the\ + \ undertaking\u2019s impacts. A sustainability impact may be financially material\ + \ from inception or become financially material, when it could reasonably\ + \ be expected to affect the undertaking\u2019s financial position, financial\ + \ performance, cash flows, its access to finance or cost of capital over the\ + \ short-, medium- or long-term. Impacts are captured by the impact materiality\ + \ perspective irrespective of whether or not they are financially material. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + ref_id: 3.3.39 + description: "In identifying and assessing the impacts, risks and opportunities\ + \ in the undertaking\u2019s value chain to determine their materiality, the\ + \ undertaking shall focus on areas where impacts, risks and opportunities\ + \ are deemed likely to arise, based on the nature of the activities, business\ + \ relationships, geographies or other factors concerned. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + ref_id: 3.3.40 + description: 'The undertaking shall consider how it is affected by its dependencies + on the availability of natural, human and social resources at appropriate + prices and quality, irrespective of its potential impacts on those resources. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + ref_id: 3.3.41 + description: "An undertaking\u2019s principal impacts, risks and opportunities\ + \ are understood to be the same as the material impacts, risks and opportunities\ + \ identified under the double materiality principle and therefore reported\ + \ on in its sustainability statement. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3 + ref_id: 3.3.42 + description: 'The undertaking shall apply the criteria set under sections 3.4 + and 3.5 in this Standard, using appropriate quantitative and/or qualitative + thresholds. Appropriate thresholds are necessary to determine which impacts, + risks and opportunities are identified and addressed by the undertaking as + material and to determine which sustainability matters are material for reporting + purposes. Some existing standards and frameworks use the term "most significant + impacts" when referring to the threshold used to identify the impacts that + are described in ESRS as "material impacts." ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.4 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.4' + name: 'Impact materiality ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4 + ref_id: 3.4.43 + description: "A sustainability matter is material from an impact perspective\ + \ when it pertains to the undertaking\u2019s material actual or potential,\ + \ positive or negative impacts on people or the environment over the short-,\ + \ medium- or long-term. Impacts include those connected with the undertaking\u2019\ + s own operations and upstream and downstream value chain, including through\ + \ its products and services, as well as through its business relationships.\ + \ Business relationships include those in the undertaking\u2019s upstream\ + \ and downstream value chain and are not limited to direct contractual relationships. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.44 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4 + ref_id: 3.4.44 + description: 'In this context, impacts on people or the environment include + impacts in relation to environmental, social and governance matters. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4 + ref_id: 3.4.45 + description: "The materiality assessment of a negative impact is informed by\ + \ the due diligence process defined in the international instruments of the\ + \ UN Guiding Principles on Business and Human Rights and the OECD Guidelines\ + \ for Multinational Enterprises. For actual negative impacts, materiality\ + \ is based on the severity of the impact, while for potential negative impacts\ + \ it is based on the severity and likelihood of the impact. Severity is based\ + \ on the following factors: \n(a)\tthe scale; \n(b)\tscope; and \n(c)\tirremediable\ + \ character of the impact. \nIn the case of a potential negative human rights\ + \ impact, the severity of the impact takes precedence over its likelihood. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.46 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4 + ref_id: 3.4.46 + description: "For positive impacts, materiality is based on: (a)\tthe scale\ + \ and scope of the impact for actual impacts; and (b)\tthe scale, scope and\ + \ likelihood of the impact for potential impacts" + - urn: urn:intuitem:risk:req_node:esrs_p1:3.5 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.5' + name: 'Financial materiality ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.47 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5 + ref_id: 3.5.47 + description: "The scope of financial materiality for sustainability reporting\ + \ is an expansion of the scope of materiality used in the process of determining\ + \ which information should be included in the undertaking\u2019s financial\ + \ statements" + - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.48 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5 + ref_id: 3.5.48 + description: "The financial materiality assessment corresponds to the identification\ + \ of information that is considered material for primary users of general-\ + \ purpose financial reports in making decisions relating to providing resources\ + \ to the entity. In particular, information is considered material for primary\ + \ users of general-purpose financial reports if omitting, misstating or obscuring\ + \ that information could reasonably be expected to influence decisions that\ + \ they make on the basis of the undertaking\u2019s sustainability statement. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.49 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5 + ref_id: 3.5.49 + description: "A sustainability matter is material from a financial perspective\ + \ if it triggers or could reasonably be expected to trigger material financial\ + \ effects on the undertaking. This is the case when a sustainability matter\ + \ generates risks or opportunities that have a material influence, or could\ + \ reasonably be expected to have a material influence, on the undertaking\u2019\ + s development, financial position, financial performance, cash flows, access\ + \ to finance or cost of capital over the short-, medium- or long-term. Risks\ + \ and opportunities may derive from past events or future events. The financial\ + \ materiality of a sustainability matter is not constrained to matters that\ + \ are within the control of the undertaking but includes information on material\ + \ risks and opportunities attributable to business relationships beyond the\ + \ scope of consolidation used in the preparation of financial statements. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.50 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5 + ref_id: 3.5.50 + description: "Dependencies on natural, human and social resources can be sources\ + \ of financial risks or opportunities. Dependencies may trigger effects in\ + \ two possible ways: \n(a)\tthey may influence the undertaking\u2019s ability\ + \ to continue to use or obtain the resources needed in its business processes,\ + \ as well as the quality and pricing of those resources; and \n(b)\tthey may\ + \ affect the undertaking\u2019s ability to rely on relationships needed in\ + \ its business processes on acceptable terms. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.51 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5 + ref_id: 3.5.51 + description: 'The materiality of risks and opportunities is assessed based on + a combination of the likelihood of occurrence and the potential magnitude + of the financial effects. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.6 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.6' + name: 'Material impacts or risks arising from actions to address sustainability + matters ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.6.52 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.6 + ref_id: 3.6.52 + description: "The undertaking\u2019s materiality assessment may lead to the\ + \ identification of situations in which its actions to address certain impacts\ + \ or risks, or to benefit from certain opportunities in relation to a sustainability\ + \ matter, might have material negative impacts or cause material risks in\ + \ relation to one or more other sustainability matters. For example: \n(a)\t\ + an action plan to decarbonise production that involves abandoning certain\ + \ products might have material negative impacts on the undertaking\u2019s\ + \ own workforce and result in material risks due to redundancy payments; or\ + \ \n(b)\tan action plan of an automotive supplier to focus on the supply of\ + \ e- vehicles might lead to stranded assets for the production of supply parts\ + \ for conventional vehicles. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.6.53 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.6 + ref_id: 3.6.53 + description: "In such situations, the undertaking shall: (a)\tdisclose the\ + \ existence of material negative impacts or material risks together with the\ + \ actions that generate them, with a cross-reference to the topic to which\ + \ the impacts or risks relate; and (b)\tprovide a description of how the\ + \ material negative impacts or material risks are addressed under the topic\ + \ to which they relate. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3 + ref_id: '3.7' + name: 'Level of disaggregation ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7 + ref_id: 3.7.54 + description: 'When needed for a proper understanding of its material impacts, + risks and opportunities, the undertaking shall disaggregate the reported information: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54.a + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54 + ref_id: 3.7.54.a + description: 'by country, when there are significant variations of material + impacts, risks and opportunities across countries and when presenting the + information at a higher level of aggregation would obscure material information + about impacts, risks or opportunities; or ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54.b + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54 + ref_id: 3.7.54.b + description: 'by significant site or by significant asset, when material impacts, + risks and opportunities are highly dependent on a specific location or asset. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.55 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7 + ref_id: 3.7.55 + description: "When defining the appropriate level of disaggregation for reporting,\ + \ the undertaking shall consider the disaggregation adopted in its materiality\ + \ assessment. Depending on the undertaking\u2019s specific facts and circumstances,\ + \ a disaggregation by subsidiary may be necessary. " + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.56 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7 + ref_id: 3.7.56 + description: 'Where data from different levels, or multiple locations within + a level, is aggregated, the undertaking shall ensure that this aggregation + does not obscure the specificity and context necessary to interpret the information. + The undertaking shall not aggregate material items that differ in nature. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.57 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7 + ref_id: 3.7.57 + description: 'When the undertaking presents information disaggregated by sectors, + it shall adopt the ESRS sector classification to be specified in a delegated + act adopted by the Commission pursuant to article 29b(1) third subparagraph, + point (ii), of Directive 2013/34/EU. When a topical or sector- specific ESRS + requires that a specific level of disaggregation is adopted in preparing a + specific item of information, the requirement in the topical or sector-specific + ESRS shall prevail. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:4 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '4' + name: Due diligence + - urn: urn:intuitem:risk:req_node:esrs_p1:4.58 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:4 + ref_id: '4.58' + description: "The outcome of the undertaking\u2019s sustainability due diligence\ + \ process (referred to as \u2018due diligence\u2019 in the international instruments\ + \ mentioned below) informs the undertaking\u2019s assessment of its material\ + \ impacts, risks and opportunities. ESRS do not impose any conduct requirements\ + \ in relation to due diligence; nor do they extend or modify the role of the\ + \ administrative, management or supervisory bodies of the undertaking with\ + \ regard to the conduct of due diligence" + - urn: urn:intuitem:risk:req_node:esrs_p1:4.59 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:4 + ref_id: '4.59' + description: "Due diligence is the process by which undertakings identify, prevent,\ + \ mitigate and account for how they address the actual and potential negative\ + \ impacts on the environment and people connected with their business. These\ + \ include negative impacts connected with the undertaking\u2019s own operations\ + \ and its upstream and downstream value chain, including through its products\ + \ or services, as well as through its business relationships. Due diligence\ + \ is an on-going practice that responds to and may trigger changes in the\ + \ undertaking\u2019s strategy, business model, activities, business relationships,\ + \ operating, sourcing and selling contexts. This process is described in the\ + \ international instruments of the UN Guiding Principles on Business and Human\ + \ Rights and the OECD Guidelines for Multinational Enterprises. " + - urn: urn:intuitem:risk:req_node:esrs_p1:4.60 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:4 + ref_id: '4.60' + description: "These international instruments identify a number of steps in\ + \ the due diligence process, including the identification and assessment of\ + \ negative impacts connected with the undertaking\u2019s own operations and\ + \ its upstream and downstream value chain, including through its products\ + \ or services, as well as through its business relationships. Where the undertaking\ + \ cannot address all impacts at once, the due diligence process allows for\ + \ action to be prioritised based on the severity and likelihood of the impacts.\ + \ It is this aspect of the due diligence process that informs the assessment\ + \ of material impacts (see section 3.4 of this Standard). The identification\ + \ of material impacts also supports the identification of material sustainability\ + \ risks and opportunities, which are often a product of such impacts." + - urn: urn:intuitem:risk:req_node:esrs_p1:4.61 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:4 + ref_id: '4.61' + description: "The core elements of due diligence are reflected directly in Disclosure\ + \ Requirements set out in ESRS 2 and in the topical ESRS, as illustrated below:\ + \ \n(a)\tembedding due diligence in governance, strategy and business model\ + \ ( 3 ). This is addressed under: \ni.\tESRS 2 GOV-2: Information provided\ + \ to and sustainability matters addressed by the undertaking\u2019s administrative,\ + \ management and supervisory bodies; \nii.\tESRS 2 GOV-3: Integration of sustainability-related\ + \ performance in incentive schemes; and \niii.\tESRS 2 SBM-3: Material impacts,\ + \ risks and opportunities and their interaction with strategy and business\ + \ model. \n(b)\tengaging with affected stakeholders ( 4 ). This is addressed\ + \ under: \ni.\tESRS 2 GOV-2; \nii.\tESRS 2 SBM-2: Interests and views of stakeholders;\ + \ \niii.\tESRS 2 IRO-1; \niv.\tESRS 2 MDR-P; and \nv.\tTopical ESRS: reflecting\ + \ the different stages and purposes of stakeholder engagement throughout the\ + \ due diligence process.\n(c) identifying and assessing negative impacts on\ + \ people and the environment ( 5 ). This is addressed under: \ni.\tESRS 2\ + \ IRO-1 (including Application Requirements related to specific sustainability\ + \ matters in the relevant ESRS); and \nii.\tESRS 2 SBM-3; \n(d)\ttaking action\ + \ to address negative impacts on people and the environment ( 6 ). This is\ + \ addressed under: \ni.\tESRS 2 MDR-A; and \nii.\tTopical ESRS: reflecting\ + \ the range of actions, including transition plans, through which impacts\ + \ are addressed. \n(e)\ttracking the effectiveness of these efforts ( 7 ).\ + \ This is addressed under: \ni.\tESRS 2 MDR-M; \nii.\tESRS 2 MDR-T; and \n\ + iii.\tTopical ESRS: regarding metrics and targets. " + - urn: urn:intuitem:risk:req_node:esrs_p1:5 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '5' + name: 'Value chain ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5 + ref_id: '5.1' + name: 'Reporting undertaking and value chain ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.62 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + ref_id: 5.1.62 + description: 'The sustainability statement shall be for the same reporting undertaking + as the financial statements. For example, if the reporting undertaking is + a parent company required to prepare consolidated financial statements, the + sustainability statement will be for the group. This requirement does not + apply where the reporting undertaking is not required to draw-up financial + statements or where the reporting undertaking is preparing consolidated sustainability + reporting pursuant to Article 48i of Directive 2013/34/EU. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.63 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + ref_id: 5.1.63 + description: "The information about the reporting undertaking provided in the\ + \ sustainability statement shall be extended to include information on the\ + \ material impacts, risks and opportunities connected with the undertaking\ + \ through its direct and indirect business relationships in the upstream and/or\ + \ downstream value chain (\u2018value chain information\u2019). In extending\ + \ the information about the reporting undertaking, the undertaking shall include\ + \ material impacts, risks and opportunities connected with its upstream and\ + \ downstream value chain: \n(a)\tfollowing the outcome of its due diligence\ + \ process and of its materiality assessment; and \n(b)\tin accordance with\ + \ any specific requirements related to the value chain in other ESRS. " + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.64 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + ref_id: 5.1.64 + description: "Paragraph 63 does not require information on each and every actor\ + \ in the value chain, but only the inclusion of material upstream and downstream\ + \ value chain information. Different sustainability matters can be material\ + \ in relation to different parts of the undertaking\u2019s upstream and downstream\ + \ value chain. The information shall be extended to include value chain information\ + \ only in relation to the parts of the value chain for which the matter is\ + \ material. " + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + ref_id: 5.1.65 + description: 'The undertaking shall include material value chain information + when this is necessary to: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65 + ref_id: 5.1.65.a + description: "allow users of sustainability statements to understand the undertaking\u2019\ + s material impacts, risks and opportunities; and/or " + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65 + ref_id: 5.1.65.b + description: 'produce a set of information that meets the qualitative characteristics + of information (see Appendix B of this Standard). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.66 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + ref_id: 5.1.66 + description: 'When determining at which level within its own operations and + its upstream and downstream value chain a material sustainability matter arises, + the undertaking shall use its assessment of impacts, risks and opportunities + following the double materiality principle (see chapter 3 of this Standard). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.67 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1 + ref_id: 5.1.67 + description: "When associates or joint ventures, accounted for under the equity\ + \ method or proportionally consolidated in the financial statements, are part\ + \ of the undertaking\u2019s value chain, for example as suppliers, the undertaking\ + \ shall include information related to those associates or joint ventures\ + \ in accordance with paragraph 63 consistent with the approach adopted for\ + \ the other business relationships in the value chain. In this case, when\ + \ determining impact metrics, the data of the associate or joint venture are\ + \ not limited to the share of equity held, but shall be taken into account\ + \ on the basis of the impacts that are connected with the undertaking\u2019\ + s products and services through its business relationships. " + - urn: urn:intuitem:risk:req_node:esrs_p1:5.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5 + ref_id: '5.2' + name: 'Estimation using sector averages and proxies ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.68 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2 + ref_id: 5.2.68 + description: "The undertaking\u2019s ability to obtain the necessary upstream\ + \ and downstream value chain information may vary depending on various factors,\ + \ such as the undertaking\u2019s contractual arrangements, the level of control\ + \ that it exercises on the operations outside the consolidation scope and\ + \ its buying power. When the undertaking does not have the ability to control\ + \ the activities of its upstream and/or downstream value chain and its business\ + \ relationships, obtaining value chain information may be more challenging. " + - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.69 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2 + ref_id: 5.2.69 + description: 'There are circumstances where the undertaking cannot collect the + information about its upstream and downstream value chain as required by paragraph + 63 after making reasonable efforts to do so. In these circumstances, the undertaking + shall estimate the information to be reported about its upstream and downstream + value chain, by using all reasonable and supportable information, such as + sector-average data and other proxies. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.70 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2 + ref_id: 5.2.70 + description: 'Obtaining value chain information could also be challenging in + the case of SMEs and other upstream and/or downstream value chain entities + that are not in the scope of the sustainability reporting required by Articles + 19a and 29a of Directive 2013/34/EU (see ESRS 2 BP-2 Disclosures in relation + to specific circumstances). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.71 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2 + ref_id: 5.2.71 + description: "With reference to policies, actions and targets, the undertaking\u2019\ + s reporting shall include upstream and/or downstream value chain information\ + \ to the extent that those policies, actions and targets involve actors in\ + \ the value chain. With reference to metrics, in many cases, in particular\ + \ for environmental matters for which proxies are available, the undertaking\ + \ may be able to comply with the reporting requirements without collecting\ + \ data from the actors in its upstream and downstream value chain, especially\ + \ from SMEs, for example, when calculating the undertaking\u2019s GHG Scope\ + \ 3 emissions. " + - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.72 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2 + ref_id: 5.2.72 + description: 'The incorporation of estimates made using sector-average data + or other proxies shall not result in information that does not meet the qualitative + characteristics of information (see chapter 2 and section 7.2 Sources of estimation + and outcome uncertainty of this Standard). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '6' + name: 'Time horizons ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6 + ref_id: '6.1' + name: 'Reporting period ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.1.73 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.1 + ref_id: 6.1.73 + description: "The reporting period for the undertaking\u2019s sustainability\ + \ statement shall be consistent with that of its financial statements. " + - urn: urn:intuitem:risk:req_node:esrs_p1:6.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6 + ref_id: '6.2' + name: 'Linking past, present and future ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.2.74 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.2 + ref_id: 6.2.74 + description: 'The undertaking shall establish appropriate linkages in its sustainability + statement between retrospective and forward-looking information, when relevant, + to foster a clear understanding of how historical information relates to future-oriented + information. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6 + ref_id: '6.3' + name: 'Reporting progress against the base year ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.3.75 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.3 + ref_id: 6.3.75 + description: 'A base year is the historical reference date or period for which + information is available and against which subsequent information can be compared + over time. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.3.76 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.3 + ref_id: 6.3.76 + description: 'The undertaking shall present comparative information in respect + of the base year for amounts reported in the current period when reporting + the developments and progress towards a target, unless the relevant Disclosure + Requirement already defines how to report progress. The undertaking may also + include historical information about achieved milestones between the base + year and the reporting period when this is relevant information. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6 + ref_id: '6.4' + name: 'Definition of short-, medium- and long-term for reporting purposes ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4 + ref_id: 6.4.77 + description: 'When preparing its sustainability statement, the undertaking shall + adopt the following time intervals as of the end of the reporting period: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77 + ref_id: 6.4.77.a + description: 'for the short-term time horizon: the period adopted by the undertaking + as the reporting period in its financial statements; ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77 + ref_id: 6.4.77.b + description: 'for the medium-term time horizon: from the end of the short-term + reporting period defined in (a) up to 5 years; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77 + ref_id: 6.4.77.c + description: 'for the long-term time horizon: more than 5 years. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.78 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4 + ref_id: 6.4.78 + description: 'The undertaking shall use an additional breakdown for the long-term + time horizon when impacts or actions are expected in a period longer than + 5 years if necessary to provide relevant information to users of sustainability + statements. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.79 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4 + ref_id: 6.4.79 + description: 'If different definitions of medium- or long-term time horizons + are required for specific items of disclosure in other ESRS, the definitions + in those ESRS shall prevail. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.80 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4 + ref_id: 6.4.80 + description: "There may be circumstances where the use of the medium- or long-term\ + \ time horizons defined in paragraph 77 results in non-relevant information,\ + \ as the undertaking uses a different definition for (i) its processes of\ + \ identification and management of material impacts, risks and opportunities\ + \ or (ii) the definition of its actions and setting targets. These circumstances\ + \ may be due to industry-specific characteristics, such as cash flow and business\ + \ cycles, the expected duration of capital investments, the time horizons\ + \ over which the users of sustainability statements conduct their assessments\ + \ or the planning horizons typically used in the undertaking\u2019s industry\ + \ for decision-making. In these circumstances, the undertaking may adopt a\ + \ different definition of medium- and/or long- term time horizons (see ESRS\ + \ 2 BP\u20132, paragraph 9)" + - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.81 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4 + ref_id: 6.4.81 + description: "References to \u2018short-term\u2019, \u2018medium-term\u2019\ + , and \u2018long-term\u2019 in ESRS refer to the time horizon as determined\ + \ by the undertaking according to the provisions in paragraphs 77 to 80" + - urn: urn:intuitem:risk:req_node:esrs_p1:7 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '7' + name: 'Preparation and presentation of sustainability information ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.1' + name: Presenting comparative information + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.83 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1 + ref_id: 7.1.83 + description: "The undertaking shall disclose comparative information in respect\ + \ of the previous period for all quantitative metrics and monetary amounts\ + \ disclosed in the current period. When relevant to an understanding of the\ + \ current period\u2019s sustainability statement, the undertaking shall also\ + \ disclose comparative information for narrative disclosures. " + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1 + ref_id: 7.1.84 + description: 'When the undertaking reports comparative information that differs + from the information reported in the previous period it shall disclose: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84 + ref_id: 7.1.84.a + description: 'the difference between the figure reported in the previous period + and the revised comparative figure; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84 + ref_id: 7.1.84.b + description: 'the reasons for the revision of the figure. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.85 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1 + ref_id: 7.1.85 + description: 'Sometimes, it is impracticable to adjust comparative information + for one or more prior periods to achieve comparability with the current period. + For example, data might not have been collected in the prior period(s) in + a way that allows either retrospective application of a new definition of + a metric or target, or retrospective restatement to correct a prior period + error, and it may be impracticable to recreate the information (see ESRS 2 + BP-2). When it is impracticable to adjust comparative information for one + or more prior periods, the undertaking shall disclose this fact. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.86 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1 + ref_id: 7.1.86 + description: 'When an ESRS requires the undertaking to present more than one + comparative period for a metric or datapoint, the requirements of that ESRS + shall prevail. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.2' + name: 'Sources of estimation and outcome uncertainty ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.87 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + ref_id: 7.2.87 + description: 'When quantitative metrics and monetary amounts, including upstream + and downstream value chain information (see chapter 5 of this Standard), cannot + be measured directly and can only be estimated, measurement uncertainty may + arise. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.88 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + ref_id: 7.2.88 + description: 'An undertaking shall disclose information to enable users to understand + the most significant uncertainties affecting the quantitative metrics and + monetary amounts reported in its sustainability statement. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.89 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + ref_id: 7.2.89 + description: 'The use of reasonable assumptions and estimates, including scenario + or sensitivity analysis, is an essential part of preparing sustainability-related + information and does not undermine the usefulness of that information, provided + that the assumptions and estimates are accurately described and explained. + Even a high level of measurement uncertainty would not necessarily prevent + such an assumption or estimate from providing useful information or meeting + the qualitative characteristics of information (see Appendix B of this Standard). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.90 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + ref_id: 7.2.90 + description: "Data and assumptions used in preparing the sustainability statement\ + \ shall be consistent to the extent possible with the corresponding financial\ + \ data and assumptions used in the undertaking\u2019s financial statements. " + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.91 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + ref_id: 7.2.91 + description: "Some ESRS require the disclosure of information such as explanations\ + \ about possible future events that have uncertain outcomes. In judging whether\ + \ information about such possible future events is material, the undertaking\ + \ shall refer to the criteria in Chapter 3 of this Standard and consider:\ + \ \n(a)\t the anticipated financial effects of the events (the possible outcome);\ + \ \n(b)\tthe severity and likelihood of the impacts on people or the environment\ + \ resulting from the possible events, taking account of the factors of severity\ + \ specified in paragraph 45; and \n(c)\tthe full range of possible outcomes\ + \ and the likelihood of the possible outcomes within that range." + - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.92 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2 + ref_id: 7.2.92 + description: "When assessing the possible outcomes, the undertaking shall consider\ + \ all relevant facts and circumstances, including information about low-probability\ + \ and high-impact outcomes, which, when aggregated, could become material.\ + \ For example, the undertaking might be exposed to several impacts or risks,\ + \ each of which could cause the same type of disruption, such as disruptions\ + \ to the undertaking\u2019s supply chain. Information about an individual\ + \ source of risk might not be material if disruption from that source is highly\ + \ unlikely to occur. However, information about the aggregate risk of supply\ + \ chain disruption from all sources might be material (see ESRS 2 BP-2). " + - urn: urn:intuitem:risk:req_node:esrs_p1:7.3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.3' + name: 'Updating disclosures about events after the end of the reporting period ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.3.93 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.3 + ref_id: 7.3.93 + description: In some cases, the undertaking may receive information after the + reporting period but before the management report is approved for issuance. + If such information provides evidence or insights about conditions existing + at period end, the undertaking shall, where appropriate, update estimates + and sustainability disclosures, in the light of the new information + - urn: urn:intuitem:risk:req_node:esrs_p1:7.3.94 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.3 + ref_id: 7.3.94 + description: 'When such information provides evidence or insights about material + transactions, other events and conditions that arise after the end of the + reporting period, the undertaking shall, where appropriate, provide narrative + information indicating the existence, nature and potential consequences of + these post-year end events. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.4 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.4' + name: 'Changes in preparation or presentation of sustainability information ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.4.95 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.4 + ref_id: 7.4.95 + description: "The definition and calculation of metrics, including metrics used\ + \ to set targets and monitor progress towards them, shall be consistent over\ + \ time. The undertaking shall provide restated comparative figures, unless\ + \ it is impracticable to do so (see ESRS 2 BP-2), when it has: (a)\tredefined\ + \ or replaced a metric or target; (b)\tidentified new information in relation\ + \ to the estimated figures disclosed in the preceding period and the new information\ + \ provides evidence of circumstances that existed in that period. " + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.5' + name: 'Reporting errors in prior periods ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.96 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + ref_id: 7.5.96 + description: 'The undertaking shall correct material prior period errors by + restating the comparative amounts for the prior period(s) disclosed, unless + it is impracticable to do so. This requirement does not extend to reporting + periods before the first year of application of ESRS by the undertaking. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.97 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + ref_id: 7.5.97 + description: "Prior period errors are omissions from, and misstatements in,\ + \ the undertaking\u2019s sustainability statement for one or more prior periods.\ + \ Such errors arise from a failure to use, or misuse of, reliable information\ + \ that: \n(a)\twas available when the management report that includes the\ + \ sustainability statement for those periods was authorised for issuance;\ + \ and \n(b)\tcould reasonably be expected to have been obtained and considered\ + \ in the preparation of sustainability disclosures included in these reports." + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.98 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + ref_id: 7.5.98 + description: 'Such errors include: the effects of mathematical mistakes, mistakes + in applying the definitions for metrics or targets, oversights or misinterpretations + of facts, and fraud. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.99 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + ref_id: 7.5.99 + description: 'Potential errors in the current period discovered in that period + are corrected before the management report is authorised for issuance. However, + material errors are sometimes only discovered in a subsequent period. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.100 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + ref_id: 7.5.100 + description: "When it is impracticable to determine the effect of an error on\ + \ all prior periods presented, the undertaking shall restate the comparative\ + \ information to correct the error from the earliest date practicable. When\ + \ correcting disclosures for a prior period, the undertaking shall not use\ + \ hindsight either in making assumptions about what the management\u2019s\ + \ intentions would have been in a prior period or in estimating the amounts\ + \ disclosed in a prior period. This requirement applies to correction of both\ + \ backward-looking and forward- looking disclosures. " + - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.101 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5 + ref_id: 7.5.101 + description: 'Corrections of errors are distinguished from changes in estimates. + Estimates may need to be revised as additional information becomes known (see + ESRS 2 BP-2). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.6 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.6' + name: 'Consolidated reporting and subsidiary exemption ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.6.102 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.6 + ref_id: 7.6.102 + description: 'When the undertaking is reporting at a consolidated level, it + shall perform its assessment of material impacts, risks and opportunities + for the entire consolidated group, regardless of its group legal structure. + It shall ensure that all subsidiaries are covered in a way that allows for + the unbiased identification of material impacts, risks and opportunities. + Criteria and thresholds for assessing an impact, risk or opportunity as material + shall be determined based on chapter 3 of this Standard. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.6.103 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.6 + ref_id: 7.6.103 + description: 'Where the undertaking identifies significant differences between + material impacts, risks or opportunities at group level and material impacts, + risks or opportunities of one or more of its subsidiaries, the undertaking + shall provide an adequate description of the impacts, risks and opportunities, + as appropriate, of the subsidiary or subsidiaries concerned. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.6.104 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.6 + ref_id: 7.6.104 + description: 'When assessing whether the differences between material impacts, + risks or opportunities at group level and material impacts, risks or opportunities + of one or more of its subsidiaries are significant, the undertaking may consider + different circumstances, such as whether the subsidiary or subsidiaries operate + in a different sector than the rest of the group or the circumstances reflected + in section 3.7 Level of disaggregation. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.7' + name: 'Classified and sensitive information, and information on intellectual + property, know-how or results of innovation ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.105 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7 + ref_id: 7.7.105 + description: 'The undertaking is not required to disclose classified information + or sensitive information, even if such information is considered material. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7 + ref_id: 7.7.106 + description: 'When disclosing information about its strategy, plans and actions, + where a specific piece of information corresponding to intellectual property, + know- how or the results of innovation is relevant to meet the objective of + a Disclosure Requirement, the undertaking may nevertheless omit that specific + piece of information if it: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106 + ref_id: 7.7.106.a + description: 'is secret in the sense that it is not, as a body or in the precise + configuration and assembly of its components, generally known among or readily + accessible to persons within the circles that normally deal with the kind + of information in question; ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106 + ref_id: 7.7.106.b + description: 'has commercial value because it is secret; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106 + ref_id: 7.7.106.c + description: 'has been subject to reasonable steps by the undertaking to keep + it secret. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.107 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7 + ref_id: 7.7.107 + description: 'If the undertaking omits classified information or sensitive information, + or a specific piece of information corresponding to intellectual property, + know-how or the results of innovation because it meets the criteria established + in the previous paragraph, it shall comply with the disclosure requirement + in question by disclosing all other required information. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.108 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7 + ref_id: 7.7.108 + description: 'The undertaking shall make every reasonable effort to ensure that + beyond the omission of the classified information or sensitive information, + or of the specific piece of information corresponding to intellectual property, + know-how or the results of innovation, the overall relevance of the disclosure + in question is not impaired. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.8 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7 + ref_id: '7.8' + name: 'Reporting on opportunities ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.8 + ref_id: 7.8.109 + description: 'When reporting on opportunities, the disclosure should consist + of descriptive information allowing the reader to understand the opportunity + for the undertaking or the entire sector. When reporting on opportunities, + the undertaking shall consider the materiality of the information to be disclosed. + In this context, it shall consider, among other factors: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109 + ref_id: 7.8.109.a + description: 'whether the opportunity is currently being pursued and is incorporated + in its general strategy, as opposed to a general opportunity for the undertaking + or the sector; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109 + ref_id: 7.8.109.b + description: 'whether the inclusion of quantitative measures of anticipated + financial effects is appropriate, taking into account the number of assumptions + that it could require and consequential uncertainty. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '8' + name: 'Structure of the sustainability statement ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.110 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8 + ref_id: '8.110' + description: "This chapter provides the basis for the presentation of the information\ + \ about sustainability matters prepared in compliance with Articles 19a and\ + \ 29a of Directive 2013/34/EU (i.e., the sustainability statement) within\ + \ the undertaking\u2019s management report. Such information is presented\ + \ in a dedicated section of the management report identified as the sustainability\ + \ statement. Appendix F Example of structure of ESRS sustainability statement\ + \ of this Standard provides an illustrative example of a sustainability statement\ + \ structured according to the requirements of this chapter. " + - urn: urn:intuitem:risk:req_node:esrs_p1:8.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8 + ref_id: '8.1' + name: 'General presentation requirement ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.1.111 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.1 + ref_id: 8.1.111 + description: "Sustainability information shall be presented: \n(a) in a way\ + \ that allows a distinction between information required by disclosures in\ + \ ESRS and other information included in the management report; and \n(b)under\ + \ a structure that facilitates access to and understanding of the sustainability\ + \ statement, in a format that is both human-readable and machine-readable. " + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8 + ref_id: '8.2' + name: 'Content and structure of the sustainability statement ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.112 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + ref_id: 8.2.112 + description: 'Except for the possibility to incorporate information by reference + in accordance with section 9.1 Incorporation by reference of this Standard, + the undertaking shall report all the applicable disclosures required by ESRS + in accordance with chapter 1 of this Standard, within a dedicated section + of the management report. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.113 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + ref_id: 8.2.113 + description: 'The undertaking shall include in its sustainability statement + the disclosures pursuant to Article 8 of Regulation (EU) 2020/852 of the European + Parliament and the Council ( 8 ) and to the Commission Delegated Regulations + that specify the content and other modalities of those disclosures. The undertaking + shall ensure that these disclosures are separately identifiable within the + sustainability statement. The disclosures relating to each of the environmental + objectives defined in the Taxonomy Regulation shall be presented together + in a clearly identifiable part of the environmental section of the sustainability + statement. These disclosures are not subject to the provisions of ESRS, with + the exception of this paragraph and the first sentence of paragraph 115 of + this standard. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.114 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + ref_id: 8.2.114 + description: "When the undertaking includes in its sustainability statement\ + \ additional disclosures stemming from (i) other legislation which requires\ + \ the undertaking to disclose sustainability information, or (ii) generally\ + \ accepted sustainability reporting standards and frameworks, including non-\ + \ mandatory guidance and sector-specific guidance, published by other standard-setting\ + \ bodies (such as technical material issued by the International Sustainability\ + \ Standards Board or the Global Reporting Initiative), such disclosures shall:\ + \ \n(a)\tbe clearly identified with an appropriate reference to the related\ + \ legislation, standard or framework (see ESRS 2 BP-2, paragraph 15); \n(b)\t\ + meet the requirements for qualitative characteristics of information specified\ + \ in chapter 2 and Appendix B of this standard. " + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.115 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + ref_id: 8.2.115 + description: 'The undertaking shall structure its sustainability statement in + four parts, in the following order: general information, environmental information + (including disclosures pursuant to Article 8 of Regulation (EU) 2020/852), + social information and governance information. Respecting the provision in + section 3.6 Material impacts or risks arising from actions to address sustainability + matters of this Standard, when information provided in one part contains information + to be reported in another part, the undertaking may refer in one part to information + presented in another part, avoiding duplications. The undertaking may apply + the detailed structure illustrated in Appendix F of this Standard. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.116 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + ref_id: 8.2.116 + description: 'The disclosures required by sector-specific ESRS shall be grouped + by reporting area and, where applicable, by sustainability topic. They shall + be presented alongside the disclosures required by ESRS 2 and the corresponding + topical ESRS. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.117 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2 + ref_id: 8.2.117 + description: 'Where the undertaking develops material entity-specific disclosures + in accordance with paragraph 11 it shall report those disclosures alongside + the most relevant sector-agnostic and sector-specific disclosures. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '9' + name: 'Linkages with other parts of corporate reporting and connected information ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.118 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9 + ref_id: '9.118' + description: 'The undertaking shall provide information that enables users of + its sustainability statement to understand the connections between different + pieces of information in the statement, and the connections between the information + in the sustainability statement and other information that the undertaking + discloses in other parts of its corporate reporting. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9 + ref_id: '9.1' + name: 'Incorporation by reference ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.119 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1 + ref_id: 9.1.119 + description: "Provided that the conditions in paragraph 120 are met, information\ + \ prescribed by a Disclosure Requirement of an ESRS, including a specific\ + \ datapoint prescribed by a Disclosure Requirement, may be incorporated in\ + \ the sustainability statement by reference to: \n(a)\tanother section of\ + \ the management report; \n(b)\tthe financial statements; \n(c)\tthe corporate\ + \ governance statement (if not part of the management report); \n(d)\tthe\ + \ remuneration report required by Directive 2007/36/EC of the European Parliament\ + \ and of the Council ( 9 ); \n(e)\tthe universal registration document, as\ + \ referred to in Article 9 of Regulation (EU) 2017/1129 ( 10 ); and \n(f)\t\ + public disclosures under Regulation (EU) No 575/2013 of the European Parliament\ + \ and of the Council (Pillar 3 disclosures) ( 11 ). If the undertaking incorporates\ + \ by reference information from Pillar 3 disclosures, it shall ensure that\ + \ the information matches the scope of consolidation used for the sustainability\ + \ statement by complementing the incorporated information with additional\ + \ elements as necessary. " + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1 + ref_id: 9.1.120 + description: 'The undertaking may incorporate information by reference to the + documents, or part of the documents, listed in paragraph 119, provided that + the disclosures incorporated by reference: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120 + ref_id: 9.1.120.a + description: 'constitute a separate element of information and are clearly identified + in the document concerned as addressing the relevant Disclosure Requirement, + or the relevant specific datapoint prescribed by a Disclosure Requirement; ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120 + ref_id: 9.1.120.b + description: are published before or at the same time as the management report; + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120 + ref_id: 9.1.120.c + description: are in the same language as the sustainability statement; + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120 + ref_id: 9.1.120.d + description: are subject to at least the same level of assurance as the sustainability + statement; and + - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120 + ref_id: 9.1.120.e + description: meet the same technical digitalisation requirements as the sustainability + statement. + - urn: urn:intuitem:risk:req_node:esrs_p1:9.121 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1 + ref_id: '9.121' + description: "Provided that the conditions established in paragraph 120 are\ + \ met, information prescribed by a Disclosure Requirement of an ESRS, including\ + \ a specific datapoint prescribed by a Disclosure Requirement, may be incorporated\ + \ in the sustainability statement by reference to the undertaking\u2019s report\ + \ prepared according to EU Eco-Management and Audit Scheme (EMAS) Regulation\ + \ (EU) No 1221/2009 ( 12 ). In this case, the undertaking shall ensure that\ + \ the information incorporated by reference is produced using the same basis\ + \ for preparation of ESRS information, including scope of consolidation and\ + \ treatment of value chain information. " + - urn: urn:intuitem:risk:req_node:esrs_p1:9.122 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1 + ref_id: '9.122' + description: 'In the preparation of its sustainability statement using incorporation + by reference, the undertaking shall consider the overall cohesiveness of the + reported information and ensure that the incorporation by reference does not + impair the readability of the sustainability statement. Appendix G Example + of incorporation by reference of this Standard is an illustrative example + of incorporation by reference (See ESRS 2 BP-2). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9 + ref_id: '9.2' + name: 'Connected information and connectivity with financial statements ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.123 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.123 + description: 'The undertaking shall describe the relationships between different + pieces of information. Doing so could require connecting narrative information + on governance, strategy and risk management to related metrics and targets. + For example, in providing connected information, the undertaking may need + to explain the effect or likely effect of its strategy on its financial statements + or financial plans, or explain how its strategy relates to metrics and targets + used to measure progress against performance. Furthermore, the undertaking + may need to explain how its use of natural resources and changes within its + supply chain could amplify, change or reduce its material impacts, risks and + opportunities. It may need to link this information to information about current + or anticipated financial effects on its production costs, to its strategic + response to mitigate such impacts or risks, and to its related investment + in new assets. The undertaking may also need to link narrative information + to the related metrics and targets and to information in the financial statements. + Information that describes connections shall be clear and concise. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.124 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.124 + description: 'When the sustainability statement includes monetary amounts or + other quantitative data points that exceed a threshold of materiality and + that are presented in the financial statements (direct connectivity between + information disclosed in sustainability statement and information disclosed + in financial statements), the undertaking shall include a reference to the + relevant paragraph of its financial statements where the corresponding information + can be found. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.125 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.125 + description: "The sustainability statement may include monetary amounts or other\ + \ quantitative datapoints that exceed a threshold of materiality and that\ + \ are either an aggregation of, or a part of, monetary amounts or quantitative\ + \ data presented in the undertaking\u2019s financial statements (indirect\ + \ connectivity between information disclosed in sustainability statement and\ + \ information disclosed in financial statements). If this is the case, the\ + \ undertaking shall explain how these amounts or datapoints in the sustainability\ + \ statement relate to the most relevant amounts presented in the financial\ + \ statements. This disclosure shall include a reference to the line item and/or\ + \ to the relevant paragraphs of its financial statements where the corresponding\ + \ information can be found. Where appropriate, a reconciliation may be provided,\ + \ and it may be presented in a tabular form." + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.126 + description: 'In the case of information not covered by paragraphs 124 and 125, + the undertaking shall explain, based on a threshold of materiality, the consistency + of significant data, assumptions, and qualitative information included in + its sustainability statement with the corresponding data, assumptions and + qualitative information included in the financial statements. This may occur + when the sustainability statement includes:' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126 + ref_id: 9.2.126.a + description: monetary amounts or other quantitative data linked to monetary + amounts or other quantitative data presented in the financial statements; + or + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126 + ref_id: 9.2.126.b + description: qualitative information linked to qualitative information presented + in the financial statements. + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.127 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.127 + description: Consistency as required by paragraph 126 shall be at the level + of a single datapoint and shall include a reference to the relevant line item + or paragraph of notes to the financial statements. When significant data, + assumptions and qualitative information are not consistent, the undertaking + shall state that fact and explain the reason. + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.128 + description: 'Examples of items for which the explanation in paragraph 126 is + required, are:' + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128 + ref_id: 9.2.128.a + description: when the same metric is presented as of the reporting date in financial + statements and as a forecast for future periods in the sustainability statement; + and + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128 + ref_id: 9.2.128.b + description: when macroeconomic or business projections are used to develop + metrics in the sustainability statement and they are also relevant in estimating + the recoverable amount of assets, the amount of liabilities or provisions + in financial statements. + - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.129 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2 + ref_id: 9.2.129 + description: Topical and sector-specific ESRS may include requirements to include + reconciliations or to illustrate consistency of data and assumptions for specific + Disclosure Requirements. In such cases, the requirements in those ESRS shall + prevail. + - urn: urn:intuitem:risk:req_node:esrs_p1:10 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6 + ref_id: '10' + name: Transitional provisions + - urn: urn:intuitem:risk:req_node:esrs_p1:10.1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10 + ref_id: '10.1' + name: Transitional provision related to entity-specific disclosures + - urn: urn:intuitem:risk:req_node:esrs_p1:10.1.130 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1 + ref_id: 10.1.130 + description: The extent to which sustainability matters are covered by ESRS + is expected to evolve as further Disclosure Requirements are developed. Therefore, + the need for entity-specific disclosures is likely to decrease over time, + in particular as a result of the future adoption of sector specific standards. + - urn: urn:intuitem:risk:req_node:esrs_p1:10.1.131 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1 + ref_id: 10.1.131 + description: 'When defining its entity-specific disclosures, the undertaking + may adopt transitional measures for their preparation in the first three annual + sustainability statements under which it may as a priority:' + - urn: urn:intuitem:risk:req_node:esrs_p1:10.3.131.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1.131 + ref_id: 10.3.131.a + description: introduce in its reporting those entity-specific disclosures that + it reported in prior periods, if these disclosures meet or are adapted to + meet the qualitative characteristics of information referred to under chapter + 2 of this Standard; and + - urn: urn:intuitem:risk:req_node:esrs_p1:10.3.131.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1.131 + ref_id: 10.3.131.b + description: complement its disclosures prepared on the basis of the topical + ESRS with an appropriate set of additional disclosures to cover sustainability + matters that are material for the undertaking in its sector(s), using available + best practice and/or available frameworks or reporting standards, such as + IFRS industry-based guidance and GRI Sector Standards. + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10 + ref_id: '10.2' + name: Transitional provision related to chapter 5 Value chain + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.132 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2 + ref_id: 10.2.132 + description: "For the first 3 years of the undertaking\u2019s sustainability\ + \ reporting under the ESRS, in the event that not all the necessary information\ + \ regarding its upstream and downstream value chain is available, the undertaking\ + \ shall explain the efforts made to obtain the necessary information about\ + \ its upstream and downstream value chain, the reasons why not all of the\ + \ necessary information could be obtained, and its plans to obtain the necessary\ + \ information in the future." + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2 + ref_id: 10.2.133 + description: 'For the first 3 years of its sustainability reporting under the + ESRS, in order to take account of the difficulties that undertakings may encounter + in gathering information from actors throughout their value chain and in order + to limit the burden for SMEs in the value chain:' + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133 + ref_id: 10.2.133.a + description: when disclosing information on policies, actions and targets in + accordance with ESRS2 and other ESRS, the undertaking may limit upstream and + downstream value chain information to information available in-house, such + as data already available to the undertaking and publicly available information; + and + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133 + ref_id: 10.2.133.b + description: when disclosing metrics, the undertaking is not required to include + upstream and downstream value chain information, except for datapoints derived + from other EU legislation, as listed in ESRS 2 Appendix B. + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.134 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2 + ref_id: 10.2.134 + description: Paragraphs 132 and 133 apply irrespective of whether or not the + relevant actor in the value chain is an SME. + - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.135 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2 + ref_id: 10.2.135 + description: "Starting from the fourth year of its reporting under the ESRS,\ + \ the undertaking shall include upstream and/or downstream value chain information\ + \ according to paragraph 63. In this context, the information required by\ + \ ESRS to be obtained from SME undertakings in the undertaking\u2019s upstream\ + \ and/or downstream value chain will not exceed the content of the future\ + \ ESRS for listed SMEs." + - urn: urn:intuitem:risk:req_node:esrs_p1:10.3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10 + ref_id: '10.3' + name: Transitional provision related to section 7.1 Presenting comparative information + - urn: urn:intuitem:risk:req_node:esrs_p1:10.3.136 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.3 + ref_id: 10.3.136 + description: To ease the first-time application of this Standard, the undertaking + is not required to disclose the comparative information required by section + 7.1 Presenting comparative information in the first year of preparation of + the sustainability statement under the ESRS. For disclosure requirements listed + in Appendix C List of phased-in Disclosure Requirements, this transitional + provision applies with reference to the first year of mandatory application + of the phased-in disclosure requirement. + - urn: urn:intuitem:risk:req_node:esrs_p1:10.4 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10 + ref_id: '10.4' + name: 'Transitional provision: List of Disclosure Requirements that are phased-in' + - urn: urn:intuitem:risk:req_node:esrs_p1:10.4.137 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.4 + ref_id: 10.4.137 + description: Appendix C List of phased-in Disclosure Requirements in this Standard + sets phase-in provisions for the Disclosure Requirements or datapoints of + Disclosure Requirements in ESRS that may be omitted or that are not applicable + in the first year(s) of preparation of the sustainability statement under + the ESRS. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-a + assessable: false + depth: 1 + ref_id: ESRS 1-Appendix A + description: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p1:node226 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-a + name: Entity specific disclosures + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-1 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226 + ref_id: ESRS 1-AR 1 + description: "The entity-specific disclosures shall enable users to understand\ + \ the undertaking\u2019s impacts, risks and opportunities in relation to environmental,\ + \ social or governance matters." + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226 + ref_id: ESRS 1-AR 2 + description: When developing entity-specific disclosures, the undertaking shall + ensure that + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2.a + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2 + ref_id: ESRS 1-AR 2.a + description: the disclosures meet the qualitative characteristics of information + as set out in chapter 2 Qualitative characteristics of information; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2.b + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2 + ref_id: ESRS 1-AR 2.b + description: its disclosures include, where applicable, all material information + related to the reporting areas of governance; strategy; impact, risk and opportunity + management; and metrics and targets (see ESRS 2 chapters 2 to 5). + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226 + ref_id: ESRS 1-AR 3 + description: 'When determining the usefulness of metrics for inclusion in its + entity-specific disclosures, the undertaking shall consider whether:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3 + ref_id: ESRS 1-AR 3.a + description: its chosen performance metrics provide insight into + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a.i + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a + ref_id: ESRS 1-AR 3.a.i + description: how effective its practices are in reducing negative outcomes and/or + increasing positive outcomes for people and the environment (for impacts); + and/or + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a.ii + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a + ref_id: ESRS 1-AR 3.a.ii + description: the likelihood that its practices result in financial effects on + the undertaking (for risks and opportunities); + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.b + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3 + ref_id: ESRS 1-AR 3.b + description: the measured outcomes are sufficiently reliable, meaning that they + do not involve an excessive number of assumptions and unknowns that would + render the metrics too arbitrary to provide a faithful representation; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.c + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3 + ref_id: ESRS 1-AR 3.c + description: it has provided sufficient contextual information to interpret + performance metrics appropriately, and whether variations in such contextual + information may impact the comparability of the metrics over time. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226 + ref_id: ESRS 1-AR 4 + description: 'When developing its entity-specific disclosures, the undertaking + shall carefully consider:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4.a + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4 + ref_id: ESRS 1-AR 4.a + description: comparability between undertakings, while still ensuring relevance + of the information provided, recognising that comparability may be limited + for entity- specific disclosures. The undertaking shall consider whether the + available and relevant frameworks, initiatives, reporting standards and benchmarks + (such as technical material issued by the International Sustainability Standards + Board or the Global Reporting Initiative) provide elements that can support + comparability to the maximum extent possible; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4.b + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4 + ref_id: ESRS 1-AR 4.b + description: 'comparability over time: consistency of methodologies and disclosures + is a key factor for achieving comparability over time.' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-5 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226 + ref_id: ESRS 1-AR 5 + description: Further guidance for developing entity-specific disclosures can + be found by considering the information required under topical ESRS that addresses + similar sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p1:node241 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-a + name: Double materiality + - urn: urn:intuitem:risk:req_node:esrs_p1:node242 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Stakeholders and their relevance to the materiality assessment process + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-6 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node242 + ref_id: ESRS 1-AR 6 + description: 'In addition to the categories of stakeholder listed in paragraph + 22, common categories of stakeholders are: employees and other workers, suppliers, + consumers, customers, end- users, local communities and persons in vulnerable + situations, and public authorities, including regulators, supervisors and + central banks.' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-7 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node242 + ref_id: ESRS 1-AR 7 + description: "Nature may be considered as a silent stakeholder. In this case,\ + \ ecological data and data on the conservation of species may support the\ + \ undertaking\u2019s materiality assessment." + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-8 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node242 + ref_id: ESRS 1-AR 8 + description: Materiality assessment is informed by dialogue with affected stakeholders.The + undertaking may engage with affected stakeholders or their representatives + (such as employees or trade unions), along with users of sustainability reporting + and other experts, to provide inputs or feedback on its conclusions regarding + its material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p1:node246 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Assessment of impact materiality + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node246 + ref_id: ESRS 1-AR 9 + description: 'In assessing impact materiality and determining the material matters + to be reported, the undertaking shall consider the following three steps:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9 + ref_id: ESRS 1-AR 9.a + description: understanding of the context in relation to its impacts including + its activities, business relationships, and stakeholders; + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9 + ref_id: ESRS 1-AR 9.b + description: identification of actual and potential impacts (both negative and + positive), including through engaging with stakeholders and experts. In this + step, the undertaking may rely on scientific and analytical research on impacts + on sustainability matters; + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9 + ref_id: ESRS 1-AR 9.c + description: assessment of the materiality of its actual and potential impacts + and determination of the material matters. In this step, the undertaking shall + adopt thresholds to determine which of the impacts will be covered in its + sustainability statement. + - urn: urn:intuitem:risk:req_node:esrs_p1:node251 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Characteristics of severity + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node251 + ref_id: ESRS 1-AR 10 + description: 'The severity is determined by the following factors:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10.a + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10 + ref_id: ESRS 1-AR 10.a + description: 'scale: how grave the negative impact is or how beneficial the + positive impact is for people or the environment;' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10.b + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10 + ref_id: ESRS 1-AR 10.b + description: 'scope: how widespread the negative or positive impacts are. In + the case of environmental impacts, the scope may be understood as the extent + of environmental damage or a geographical perimeter. In the case of impacts + on people, the scope may be understood as the number of people adversely affected; + and' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10.c + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10 + ref_id: ESRS 1-AR 10.c + description: 'irremediable character: whether and to what extent the negative + impacts could be remediated, i.e., restoring the environment or affected people + to their prior state.' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-11 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node251 + ref_id: ESRS 1-AR 11 + description: Any of the three characteristics (scale, scope, and irremediable + character) can make a negative impact severe. In the case of a potential negative + human rights impact, the severity of the impact takes precedence over its + likelihood. + - urn: urn:intuitem:risk:req_node:esrs_p1:node257 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Impacts connected with the undertaking + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node257 + ref_id: ESRS 1-AR 12 + description: 'As an illustration:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12 + ref_id: ESRS 1-AR 12.a + description: "if the undertaking uses cobalt in its products that is mined using\ + \ child labour, the negative impact (i.e., child labour) is connected with\ + \ the undertaking\u2019s products through the tiers of business relationships\ + \ in its upstream value chain. These relationships include the smelter and\ + \ minerals trader and the mining enterprise that uses child labour; and" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12 + ref_id: ESRS 1-AR 12.b + description: if the undertaking provides financial loans to an enterprise for + business activities that, in breach of agreed standards, result in the contamination + of water and land surrounding the operations, this negative impact is connected + with the undertaking through its relationship with the enterprise it provides + the loans to. + - urn: urn:intuitem:risk:req_node:esrs_p1:node261 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Assessment of financial materiality + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node261 + ref_id: ESRS 1-AR 13 + description: 'The following are examples of how impacts and dependencies are + sources of risks or opportunities:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13 + ref_id: ESRS 1-AR 13.a + description: "when the undertaking\u2019s business model depends on a natural\ + \ resource \u2013 for example water \u2013 it is likely to be affected by\ + \ changes in the quality, availability and pricing of that resource;" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13 + ref_id: ESRS 1-AR 13.b + description: "when the undertaking\u2019s activities result in negative impacts,\ + \ e.g., on local communities, the activities could become subject to stricter\ + \ government regulation and/or the impact could trigger consequences of a\ + \ reputational nature. These might have negative effects on the undertaking\u2019\ + s brand and higher recruitment costs might arise; and" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13 + ref_id: ESRS 1-AR 13.c + description: "when the undertaking\u2019s business partners face material sustainability-related\ + \ risks, the undertaking could be exposed to related consequences as well." + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node261 + ref_id: ESRS 1-AR 14 + description: "The identification of risks and opportunities that affect or could\ + \ reasonably be expected to affect the undertaking\u2019s financial position,\ + \ financial performance, cash flows, access to finance or cost of capital\ + \ over the short-, medium- or long-term is the starting point for financial\ + \ materiality assessment. In this context, the undertaking shall consider:" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14 + ref_id: ESRS 1-AR 14.a + description: the existence of dependencies on natural and social resources as + sources of financial effects (see paragraph 50); + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14 + ref_id: ESRS 1-AR 14.b + description: 'their classification as sources of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b + ref_id: ESRS 1-AR 14.b.i + description: risks (contributing to negative deviation in future expected cash + inflows or increase in deviation in future expected cash outflows and/or negative + deviation from an expected change in capitals not recognised in the financial + statements); or + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b.ii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b + ref_id: ESRS 1-AR 14.b.ii + description: opportunities (contributing to positive deviation in future expected + cash inflows or decrease in deviation in future cash outflows and/or positive + deviation from expected change in capitals not recognised in financial statements). + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node261 + ref_id: ESRS 1-AR 15 + description: 'Once the undertaking has identified its risks and opportunities, + it shall determine which of them are material for reporting. This shall be + based on a combination of (i) the likelihood of occurrence and (ii) the potential + magnitude of financial effects determined on the basis of appropriate thresholds. + In this step it shall consider the contribution of those risks and opportunities + to financial effects in the short-, medium- and long-term based on:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15 + ref_id: ESRS 1-AR 15.a + description: scenarios/forecasts that are deemed likely to materialise; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15 + ref_id: ESRS 1-AR 15.b + description: "anticipated financial effects related to sustainability matters\ + \ deriving either from situations with a below the \u2018more likely than\ + \ not\u2019 threshold or assets/liabilities not, or not yet, reflected in\ + \ financial statements. This includes:" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b + ref_id: ESRS 1-AR 15.b.i + description: potential situations that following the occurrence of future events + may affect cash flow generation potential; + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b.ii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b + ref_id: ESRS 1-AR 15.b.ii + description: capitals that are not recognised as assets from an accounting and + financial reporting perspective but have a significant influence on financial + performance, such as natural, intellectual (organisational), human, social + and relationship capitals; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar.15.b.iii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b + ref_id: ESRS 1-AR.15.b.iii + description: possible future events that may have an influence on the evolution + of such capitals. + - urn: urn:intuitem:risk:req_node:esrs_p1:node277 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Sustainability matters to be included in the materiality assessment + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-16 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node277 + ref_id: ESRS 1-AR 16 + description: "When performing its materiality assessment, the undertaking shall\ + \ consider the following list of sustainability matters covered in the topical\ + \ ESRS. When, as a result of the undertaking\u2019s materiality assessment\ + \ (see ESRS 2 IRO-1), a given sustainability matter in this list is assessed\ + \ to be material, the undertaking shall report according to the corresponding\ + \ Disclosure Requirements of the relevant topical ESRS. Using this list is\ + \ not a substitute for the process of determining material matters. This list\ + \ is a tool to support the undertaking\u2019s materiality assessment. The\ + \ undertaking still needs to consider its own specific circumstances when\ + \ determining its material matters. The undertaking, where necessary, also\ + \ shall develop entity-specific disclosures on material impacts, risks and\ + \ opportunities not covered by ESRS as described in paragraph 11 of this Standard." + - urn: urn:intuitem:risk:req_node:esrs_p1:node279 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Estimation using sector averages and proxies + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-17 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node279 + ref_id: ESRS 1-AR 17 + description: When the undertaking cannot collect upstream and downstream value + chain information as required by paragraph 63 after making reasonable efforts + to do so, it shall estimate the information to be reported using all reasonable + and supportable information that is available to the undertaking at the reporting + date without undue cost or effort. This includes, but is not limited to, internal + and external information, such as data from indirect sources, sector-average + data, sample analyses, market and peer groups data, other proxies or spend-based + data. + - urn: urn:intuitem:risk:req_node:esrs_p1:node281 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241 + name: Content and structure of the sustainability statement + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-18 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node281 + ref_id: ESRS 1-AR 18 + description: As an illustration for paragraph 115 in section 8.2 Content and + structure of the sustainability statement of this Standard, the undertaking + that covers environmental and social matters in the same policy may cross-refer. + That means that the undertaking may report on the policy in its environmental + disclosures and cross-refer to it from the relevant social disclosures or + vice versa. Consolidated presentation of policies across topics is allowed. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b + assessable: false + depth: 1 + ref_id: ESRS 1-Appendix B + description: Qualitative characteristics of information + - urn: urn:intuitem:risk:req_node:esrs_p1:node284 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b + name: Relevance + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-1 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284 + ref_id: ESRS 1-QC 1 + description: Sustainability information is relevant when it may make a difference + in the decisions of users under a double materiality approach (see chapter + 3 of this Standard). + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-2 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284 + ref_id: ESRS 1-QC 2 + description: Information may make a difference in a decision even if some users + choose not to take advantage of it or are already aware of it from other sources. + Sustainability information may impact decisions of users if it has predictive + value, confirmatory value or both. Information has predictive value if it + can be used as an input to processes employed by users to predict future outcomes. + Sustainability information does not need to be a prediction or forecast to + have predictive value, but rather has predictive value if employed by users + in making their own predictions. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-3 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284 + ref_id: ESRS 1-QC 3 + description: Information has confirmatory value if it provides feedback about + (confirms or changes) previous evaluations. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-4 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284 + ref_id: ESRS 1-QC 4 + description: "Materiality is an entity-specific aspect of relevance based on\ + \ the nature or magnitude, or both, of the items to which the information\ + \ relates, as assessed in the context of the undertaking\u2019s sustainability\ + \ reporting (see chapter 3 of this Standard)." + - urn: urn:intuitem:risk:req_node:esrs_p1:node289 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b + name: Faithful representation + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-5 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289 + ref_id: ESRS 1-QC 5 + description: To be useful, the information must not only represent relevant + phenomena, it must also faithfully represent the substance of the phenomena + that it purports to represent. Faithful representation requires information + to be (i) complete, (ii) neutral and (iii) accurate. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-6 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289 + ref_id: ESRS 1-QC 6 + description: A complete depiction of an impact, a risk or an opportunity includes + all material information necessary for the users to understand that impact, + risk or opportunity. This includes how the undertaking has adapted its strategy, + risk management and governance in response to that impact, risk or opportunity, + as well as the metrics identified to set targets and measure performance. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-7 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289 + ref_id: ESRS 1-QC 7 + description: A neutral depiction is without bias in its selection or disclosure + of information. Information is neutral if it is not slanted, weighted, emphasised, + de-emphasised or otherwise manipulated to make it more likely that the users + will receive that information favourably or unfavourably. It shall be balanced, + so as to cover favourable/positive and unfavourable/negative aspects. Both + negative and positive material impacts from an impact materiality perspective + as well as material risks and opportunities from a financial materiality perspective + shall receive equal attention. Any aspirational sustainability information, + for example targets or plans, shall cover both aspirations and factors that + could prevent the undertaking from achieving these aspirations in order to + have a neutral depiction. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-8 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289 + ref_id: ESRS 1-QC 8 + description: Neutrality is supported by the exercise of prudence which is the + exercise of caution when making judgements under conditions of uncertainty. + Information shall not be netted or compensated to be neutral. The exercise + of prudence means that opportunities are not overstated and risks are not + understated. Equally, the exercise of prudence does not allow for the understatement + of opportunities or the overstatement of risks. The undertaking may present + net information, in addition to gross values, if such presentation does not + obscure relevant information and includes a clear explanation about the effects + of the netting and the reasons for the netting. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289 + ref_id: ESRS 1-QC 9 + description: 'Information can be accurate without being perfectly precise in + all respects. Accurate information implies that the undertaking has implemented + adequate processes and internal controls to avoid material errors or material + misstatements. As such, estimates shall be presented with a clear emphasis + on their possible limitations and associated uncertainty (see section 7.2 + of this Standard). The amount of precision needed and attainable, and the + factors that make information accurate, depend on the nature of the information + and the nature of the matters it addresses. For example, accuracy requires + that:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.a + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + ref_id: ESRS 1-QC 9.a + description: factual information is free from material error + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.b + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + ref_id: ESRS 1-QC 9.b + description: descriptions are precise + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.c + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + ref_id: ESRS 1-QC 9.c + description: estimates, approximations and forecasts are clearly identified + as such + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.d + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + ref_id: ESRS 1-QC 9.d + description: no material errors have been made in selecting and applying an + appropriate process for developing an estimate, approximation or forecast, + and the inputs to that process are reasonable and supportable + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.e + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + ref_id: ESRS 1-QC 9.e + description: assertions are reasonable and based on information of sufficient + quality and quantity; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.f + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9 + ref_id: ESRS 1-QC 9.f + description: information about judgements about the future faithfully reflects + both those judgements and the information on which they are based. + - urn: urn:intuitem:risk:req_node:esrs_p1:node301 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b + name: Comparability + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-10 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node301 + ref_id: ESRS 1-QC 10 + description: Sustainability information is comparable when it can be compared + with information provided by the undertaking in previous periods and, can + be compared with information provided by other undertakings, in particular + those with similar activities or operating within the same industry. A point + of reference for comparison can be a target, a baseline, an industry benchmark, + comparable information from either other undertakings or from an internationally + recognised organisation,etc + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-11 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node301 + ref_id: ESRS 1-QC 11 + description: Consistency is related to, but is not the same as, comparability. + Consistency refers to the use of the same approaches or methods for the same + sustainability matter, from period to period by the undertaking and other + undertakings. Consistency helps to achieve the goal of comparability + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-12 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node301 + ref_id: ESRS 1-QC 12 + description: Comparability is not uniformity. For information to be comparable, + like components shall look alike and different components shall look different. + Comparability of sustainability information is not enhanced by making unlike + things look alike any more than it is enhanced by making like things look + different. + - urn: urn:intuitem:risk:req_node:esrs_p1:node305 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b + name: Verifiability + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-13 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node305 + ref_id: ESRS 1-QC 13 + description: Verifiability helps to give users confidence that information is + complete, neutral and accurate. Sustainability information is verifiable if + it is possible to corroborate the information itself or the inputs used to + derive it. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node305 + ref_id: ESRS 1-QC 14 + description: 'Verifiability means that various knowledgeable and independent + observers could reach consensus, although not necessarily complete agreement, + that a particular depiction is a faithful representation. Sustainability information + shall be provided in a way that enhances its verifiability, for example:' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14.a + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14 + ref_id: ESRS 1-QC 14.a + description: "including information that can be corroborated by comparing it\ + \ with other information available to users about the undertaking\u2019s business,\ + \ about other businesses or about the external environment;" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14.b + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14 + ref_id: ESRS 1-QC 14.b + description: providing information about inputs and methods of calculation used + to produce estimates or approximations; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14.c + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14 + ref_id: ESRS 1-QC 14.c + description: providing information reviewed and agreed by the administrative, + management and supervisory bodies or their committees + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-15 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node305 + ref_id: ESRS 1-QC 15 + description: Some sustainability information will be in the form of explanations + or forward-looking information. Those disclosures can be supportable by faithfully + representing on a factual basis for example the strategies, plans and risk + analyses of the undertaking. To help users decide whether to use such information, + the undertaking shall describe the underlying assumptions and methods of producing + the information, as well as other factors that provide evidence that it reflects + the actual plans or decisions made by the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p1:node312 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b + name: Understandability + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-16 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312 + ref_id: ESRS 1-QC 16 + description: Sustainability information is understandable when it is clear and + concise. Understandable information enables any reasonably knowledgeable user + to readily comprehend the information being communicated + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-17 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312 + ref_id: ESRS 1-QC 17 + description: "For sustainability disclosures to be concise, they need to (a)\ + \ avoid generic \u2018boilerplate\u2019 information, which is not specific\ + \ to the undertaking; (b) avoid unnecessary duplication of information, including\ + \ information also provided in financial statements; and (c) use clear language\ + \ and well-structured sentences and paragraphs. Concise disclosures shall\ + \ only include material information. Complementary information presented pursuant\ + \ to paragraph 114 shall be provided in a way that avoids obscuring material\ + \ information." + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-18 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312 + ref_id: ESRS 1-QC 18 + description: "Clarity might be enhanced by distinguishing information about\ + \ developments in the reporting period from \u2018standing\u2019 information\ + \ that remains relatively unchanged from one period to the next. This can\ + \ be done, for example, by separately describing features of the undertaking\u2019\ + s sustainability-related governance and risk management processes that have\ + \ changed since the previous reporting period compared to those that remain\ + \ unchanged" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-19 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312 + ref_id: ESRS 1-QC 19 + description: "The completeness, clarity and comparability of sustainability\ + \ disclosures all rely on information being presented as a coherent whole.\ + \ For sustainability disclosures to be coherent, they shall be presented in\ + \ a way that explains the context and the connections between the related\ + \ information. Coherence also requires the undertaking to provide information\ + \ in a way that allows users to relate information about its sustainability-related\ + \ impacts, risks and opportunities to information in the undertaking\u2019\ + s financial statements." + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-20 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312 + ref_id: ESRS 1-QC 20 + description: If sustainability-related risks and opportunities discussed in + the financial statements have implications for sustainability reporting, the + undertaking shall include in the sustainability statement the information + necessary for users to assess those implications and present appropriate links + to the financial statements (see chapter 9 of this Standard). The level of + information, granularity and technicality shall be aligned with the needs + and expectations of users. Abbreviations shall be avoided and the units of + measure shall be defined and disclosed. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-c + assessable: true + depth: 1 + ref_id: ESRS 1-Appendix C + description: List of phased-in Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p1:node319 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-c + description: This appendix is an integral part of ESRS 1 and has the same authority + as the other parts of the Standard. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-d + assessable: true + depth: 1 + ref_id: ESRS 1-Appendix D + description: Structure of the ESRS sustainability statement + - urn: urn:intuitem:risk:req_node:esrs_p1:node321 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-d + description: This appendix is an integral part of ESRS 1 and has the same authority + as the other parts of the Standard with respect to reporting in four parts + as outlined in paragraph 115. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-e + assessable: true + depth: 1 + ref_id: ESRS 1-Appendix E + description: Flowchart for determining disclosures under ESRS + - urn: urn:intuitem:risk:req_node:esrs_p1:node323 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-e + description: "Materiality assessment is the starting point for sustainability\ + \ reporting under ESRS. This appendix provides a non-binding illustration\ + \ of the impact- and financial materiality assessment outlined in chapter\ + \ 3. IRO-1 in section 4.1 of ESRS 2 includes general disclosure requirements\ + \ (DR) about the undertaking\u2019s process to identify impacts, risks and\ + \ opportunities and assess their materiality. SBM-3 of ESRS 2 provides general\ + \ disclosures requirements on the material impact, risks and opportunities\ + \ resulting from the undertaking\u2019s materiality assessment. The undertaking\ + \ can omit all disclosure requirements in a topical standard if it assessed\ + \ that the topic in question is not material. In that case it may disclose\ + \ a brief explanation of the conclusions of the materiality assessment for\ + \ that topic but shall disclose a detailed explanation in the case of ESRS\ + \ E1 climate change (IRO-2 ESRS 2). ESRS set disclosure requirements, not\ + \ behavioral requirements. Disclosure requirements in relation to action plans,\ + \ targets, policies, scenario analysis and transition plans are proportionate\ + \ because they are contingent on the undertaking having these, which may depend\ + \ on the size, capacity, resources, and skills of the undertaking. Note: The\ + \ flowchart below does not cover the situation in which the undertaking assesses\ + \ a sustainability matter as material but it is not covered by a topical standard,\ + \ in which case the undertaking shall make additional entity specific disclosures\ + \ (ESRS 1 (30 (b))." + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-f + assessable: true + depth: 1 + ref_id: ESRS 1-Appendix F + description: Example of structure of ESRS sustainability statement + - urn: urn:intuitem:risk:req_node:esrs_p1:node325 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-f + description: This appendix complements ESRS 1. It provides a non-binding illustration + of the structure of the sustainability statement outlined in section 8.2 of + this Standard. In this illustration, the undertaking has concluded that biodiversity + and ecosystems, pollution, and affected communities, are not material. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-g + assessable: true + depth: 1 + ref_id: ESRS 1-Appendix G + description: Example of incorporation by reference + - urn: urn:intuitem:risk:req_node:esrs_p1:node327 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-g + description: This appendix complements ESRS 1. It provides non-binding illustrations + of incorporation by reference of another section of the management report + into the sustainability statement as outlined in section 9.1 of this Standard. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2 + assessable: false + depth: 1 + ref_id: ESRS 2 + description: GENERAL DISCLOSURES + - urn: urn:intuitem:risk:req_node:esrs_p1:node329 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p1:node330 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + description: 'This ESRS sets out the disclosure requirements that apply to all + undertakings regardless of their sector of activity (i.e., sector agnostic) + and apply across sustainability topics (i.e., cross-cutting).This ESRS covers + the reporting areas defined in ESRS 1 General requirements section 1.2 Reporting + areas and minimum content disclosure requirements on policies, actions, targets + and metrics. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:node331 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + description: 'In the preparation of disclosures under this Standard, the undertaking + shall apply the Disclosure Requirements (including their datapoints) set in + topical ESRS, as listed in Appendix C of this Standard Disclosure/ Application + Requirements in topical ESRS that are applicable jointly with ESRS 2 General + Disclosures. The undertaking shall apply the requirements listed in Appendix + C:' + - urn: urn:intuitem:risk:req_node:esrs_p1:node332 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node331 + description: (a) in all instances for the requirements in topical standards + related to Disclosure Requirement IRO-1 Description of the processes to identify + and assess material impacts, risks and opportunities; and + - urn: urn:intuitem:risk:req_node:esrs_p1:node333 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node331 + description: "(b) for all other requirements listed in appendix C, only if the\ + \ sustainability topic is material based on the undertaking\u2019s materiality\ + \ assessment (see ESRS 1 chapter 3 Double materiality as the basis for sustainability\ + \ disclosures)." + - urn: urn:intuitem:risk:req_node:esrs_p1:node334 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + name: 1. Basis for preparation + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node334 + ref_id: BP-1 + name: "Disclosure Requirement BP-1 \u2013 General basis for preparation of the\ + \ sustainability statement" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.3 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1 + ref_id: BP-1.3 + description: The undertaking shall disclose the general basis for preparation + of its sustainability statement. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1 + ref_id: BP-1.4 + description: The objective of this Disclosure Requirement is to provide an understanding + of how the undertaking prepares its sustainability statement, including the + scope of consolidation, the upstream and downstream value chain information + and, where relevant, whether the undertaking has used any of the options for + omitting information referred to in points d) and e) in the following paragraph. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1 + ref_id: BP-1.5 + description: 'The undertaking shall disclose the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5 + ref_id: BP-1.5.a + description: whether the sustainability statement has been prepared on a consolidated + or individual basis; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5 + ref_id: BP-1.5.b + description: 'for consolidated sustainability statements:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b + ref_id: BP-1.5.b.i + description: a confirmation that the scope of consolidation is the same as for + the financial statements, or, where applicable, a declaration that the reporting + undertaking is not required to draw-up financial statements or that the reporting + undertaking is preparing consolidated sustainability reporting pursuant to + Article 48i of Directive 2013/34/EU; and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b + ref_id: BP-1.5.b.ii + description: where applicable, an indication of which subsidiary undertakings + included in the consolidation are exempted from individual or consolidated + sustainability reporting pursuant to Articles 19a(9) or 29a(8) of Directive + 2013/34/EU; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5 + ref_id: BP-1.5.c + description: "to what extent the sustainability statement covers the undertaking\u2019\ + s upstream and downstream value chain (see ESRS 1 section 5.1 Reporting undertaking\ + \ and value chain);" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5 + ref_id: BP-1.5.d + description: whether the undertaking has used the option to omit a specific + piece of information corresponding to intellectual property, know-how or the + results of innovation (see ESRS 1 section 7.7 Classified and sensitive information + and information on intellectual property, know-how or results of innovation); + and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5 + ref_id: BP-1.5.e + description: for undertakings based in an EU member state that allows for the + exemption from disclosure of impending developments or matters in the course + of negotiation, as provided for in articles 19a(3) and 29a(3) of Directive + 2013/34/EU, whether the undertaking has used that exemption. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node334 + ref_id: BP-2 + name: "Disclosure Requirement BP-2 \u2013 Disclosures in relation to specific\ + \ circumstances" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + ref_id: BP-2.6 + description: The undertaking shall provide disclosures in relation to specific + circumstances. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + ref_id: BP-2.7 + description: The objective of this Disclosure Requirement is to provide an understanding + of the effect of these specific circumstances on the preparation of the sustainability + statement. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + ref_id: BP-2.8 + description: The undertaking may report this information alongside the disclosures + to which they refer. + - urn: urn:intuitem:risk:req_node:esrs_p1:node350 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Time horizons + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node350 + ref_id: BP-2.9 + description: 'When the undertaking has deviated from the medium- or long-term + time horizons defined by ESRS 1 section 6.4 Definition of short-, medium-and + long-term for reporting purposes, it shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9 + ref_id: BP-2.9.a + description: its definitions of medium- or long-term time horizons; and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9 + ref_id: BP-2.9.b + description: the reasons for applying those definitions. + - urn: urn:intuitem:risk:req_node:esrs_p1:node354 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Value chain estimation + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node354 + ref_id: BP-2.10 + description: 'When metrics include upstream and/or downstream value chain data + estimated using indirect sources, such as sector-average data or other proxies, + the undertaking shall:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10 + ref_id: BP-2.10.a + description: identify the metrics; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10 + ref_id: BP-2.10.b + description: describe the basis for preparation; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10 + ref_id: BP-2.10.c + description: describe the resulting level of accuracy; and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10 + ref_id: BP-2.10.d + description: where applicable, describe the planned actions to improve the accuracy + in the future (see ESRS 1 chapter 5 Value chain). + - urn: urn:intuitem:risk:req_node:esrs_p1:node360 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Sources of estimation and outcome uncertainty + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node360 + ref_id: BP-2.11 + description: 'In accordance with ESRS 1 section 7.2 Sources of estimation and + outcome uncertainty, the undertaking shall:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11 + ref_id: BP-2.11.a + description: identify the quantitative metrics and monetary amounts it has disclosed + that are subject to a high level of measurement uncertainty; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11 + ref_id: BP-2.11.b + description: 'in relation to each quantitative metric and monetary amount identified:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b + ref_id: BP-2.11.b.i + description: "disclose information about the sources of measurement uncertainty\ + \ (for example, the dependence of the amount on the outcome of a future event,\ + \ on a measurement technique or on the availability and quality of data from\ + \ the entity\u2019s upstream and/or downstream value chain); and" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b + ref_id: BP-2.11.b.ii + description: disclose the assumptions, approximations and judgements the entity + has made in measuring it. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node360 + ref_id: BP-2.12 + description: When disclosing forward-looking information, the undertaking may + indicate that it considers such information to be uncertain. + - urn: urn:intuitem:risk:req_node:esrs_p1:node367 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Changes in preparation or presentation of sustainability information + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node367 + ref_id: BP-2.13 + description: 'When changes in the preparation and presentation of sustainability + information occur compared to the previous reporting period(s), (see ESRS + 1 section 7.4 Changes in preparation or presentation in sustainability information), + the undertaking shall:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13 + ref_id: BP-2.13.a + description: explain the changes and the reasons for them, including why the + replaced metric provides more useful information; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13 + ref_id: BP-2.13.b + description: disclose revised comparative figures, unless it is impracticable + to do so. When it is impracticable to adjust comparative information for one + or more prior periods, the undertaking shall disclose that fact; and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13 + ref_id: BP-2.13.c + description: disclose the difference between the figure disclosed in the preceding + period and the revised comparative figure. + - urn: urn:intuitem:risk:req_node:esrs_p1:node372 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Reporting errors in prior periods + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node372 + ref_id: BP-2.14 + description: 'When the undertaking identifies material prior period errors (see + ESRS 1 section 7.5 Reporting errors in prior periods), it shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14 + ref_id: BP-2.14.a + description: the nature of the prior period material error; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14 + ref_id: BP-2.14.b + description: to the extent practicable, the correction for each prior period + included in the sustainability statement; and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14 + ref_id: BP-2.14.c + description: if correction of the error is not practicable, the circumstances + that led to the existence of that condition. + - urn: urn:intuitem:risk:req_node:esrs_p1:node377 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Disclosures stemming from other legislation or generally accepted sustainability + reporting pronouncements + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + ref_id: BP-2.15 + description: When the undertaking includes in its sustainability statement information + stemming from other legislation which requires the undertaking to disclose + sustainability information or from generally accepted sustainability reporting + standards and frameworks (see ESRS 1 section 8.2 Content and structure of + the sustainability statement), in addition to the information prescribed by + ESRS, it shall disclose this fact. In case of partial application of other + reporting standards or frameworks, the undertaking shall provide a precise + reference to the paragraphs of the standard or framework applied. + - urn: urn:intuitem:risk:req_node:esrs_p1:node379 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Incorporation by reference + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node379 + ref_id: BP-2.16 + description: When the undertaking incorporates information by reference (see + ESRS 1 section 9.1 Incorporation by reference), it shall disclose a list of + the disclosure requirements of ESRS, or the specific datapoints mandated by + a Disclosure Requirement, that have been incorporated by reference. + - urn: urn:intuitem:risk:req_node:esrs_p1:node381 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2 + name: Use of phase-in provisions in accordance with Appendix C of ESRS 1 + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node381 + ref_id: BP-2.17 + description: "If an undertaking or group not exceeding on its balance sheet\ + \ date the average number of 750 employees during the financial year decides\ + \ to omit the information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3 or\ + \ ESRS S4 in accordance with Appendix C of ESRS 1, it shall nevertheless disclose\ + \ whether the sustainability topics covered respectively by ESRS E4, ESRS\ + \ S1, ESRS S2, ESRS S3 and ESRS S4 have been assessed to be material as a\ + \ result of the undertaking\u2019s materiality assessment. In addition, if\ + \ one or more of these topics has been assessed to be material, the undertaking\ + \ shall, for each material topic:" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17 + ref_id: BP-2.17.a + description: "disclose the list of matters (i.e. topic, sub-topic or sub-sub-topic)\ + \ in AR 16 ESRS 1 Appendix A that are assessed to be material and briefly\ + \ describe how the undertaking\u2019s business model and strategy take account\ + \ of the impacts of the undertaking related to those matters. The undertaking\ + \ may identify the matter at the level of topic, sub-topic or sub-sub-topic;" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17 + ref_id: BP-2.17.b + description: briefly describe any time-bound targets it has set related to the + matters in question, the progress it has made towards achieving those targets, + and whether its targets related to biodiversity and ecosystems are based on + conclusive scientific evidence; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17 + ref_id: BP-2.17.c + description: briefly describe its policies in relation to the matters in question; + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17 + ref_id: BP-2.17.d + description: briefly describe actions it has taken to identify, monitor, prevent, + mitigate, remediate or bring an end to actual or potential adverse impacts + related to the matters in question, and the result of such actions; and + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17 + ref_id: BP-2.17.e + description: disclose metrics relevant to the matters in question. + - urn: urn:intuitem:risk:req_node:esrs_p1:node388 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + name: 2.Governance + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388 + ref_id: GOV-1 + name: "Disclosure Requirement GOV-1 \u2013 The role of the administrative, management\ + \ and supervisory bodies" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1 + ref_id: GOV-1.19 + description: The undertaking shall disclose the composition of the administrative, + management and supervisory bodies, their roles and responsibilities and access + to expertise and skills with regard to sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1 + ref_id: GOV-1.20 + description: 'The objective of this Disclosure Requirement is to provide an + understanding of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20 + ref_id: GOV-1.20.a + description: the composition and diversity of the administrative, management + and supervisory bodies; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20 + ref_id: GOV-1.20.b + description: "the roles and responsibilities of the administrative, management\ + \ and supervisory bodies in exercising oversight of the process to manage\ + \ material impacts, risks and opportunities, including management\u2019s role\ + \ in these processes; and" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20 + ref_id: GOV-1.20.c + description: the expertise and skills of its administrative, management and + supervisory bodies on sustainability matters or access to such expertise and + skills. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1 + ref_id: GOV-1.21 + description: "The undertaking shall disclose the following information about\ + \ the composition and diversity of the members of the undertaking\u2019s administrative,\ + \ management and supervisory bodies:" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21 + ref_id: GOV-1.21.a + description: the number of executive and non-executive members; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21 + ref_id: GOV-1.21.b + description: representation of employees and other workers; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21 + ref_id: GOV-1.21.c + description: experience relevant to the sectors, products and geographic locations + of the undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21 + ref_id: GOV-1.21.d + description: percentage by gender and other aspects of diversity that the undertaking + considers. The board's gender diversity ( 13 ) shall be calculated as an average + ratio of female to male board members; and + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21 + ref_id: GOV-1.21.e + description: the percentage of independent board members ( 14 ). For undertakings + with a unitary board, this corresponds to the percentage of independent non-executive + board members. For undertakings with a dual board, it corresponds to the percentage + of independent members of the supervisory body. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1 + ref_id: GOV-1.22 + description: 'The undertaking shall disclose the following information about + the roles and responsibilities of the administrative, management and supervisory + bodies:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22 + ref_id: GOV-1.22.a + description: the identity of the administrative, management and supervisory + bodies (such as a board committee or similar) or individual(s) within a body + responsible for oversight of impacts, risks and opportunities; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22 + ref_id: GOV-1.22.b + description: "how each body\u2019s or individual\u2019s responsibilities for\ + \ impacts, risks and opportunities are reflected in the undertaking\u2019\ + s terms of reference, board mandates and other related policies;" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22 + ref_id: GOV-1.22.c + description: "a description of management\u2019s role in the governance processes,\ + \ controls and procedures used to monitor, manage and oversee impacts, risks\ + \ and opportunities, including:" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c + ref_id: GOV-1.22.c.i + description: whether that role is delegated to a specific management-level position + or committee and how oversight is exercised over that position or committee; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c + ref_id: GOV-1.22.c.ii + description: information about the reporting lines to the administrative, management + and supervisory bodies; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c + ref_id: GOV-1.22.c.iii + description: whether dedicated controls and procedures are applied to the management + of impacts, risks and opportunities and, if so, how they are integrated with + other internal functions; and + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22 + ref_id: GOV-1.22.d + description: how the administrative, management and supervisory bodies and senior + executive management oversee the setting of targets related to material impacts, + risks and opportunities, and how they monitor progress towards them. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1 + ref_id: GOV-1.23 + description: 'The disclosure shall include a description of how the administrative, + management and supervisory bodies determine whether appropriate skills and + expertise are available or will be developed to oversee sustainability matters, + including:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23 + ref_id: GOV-1.23.a + description: the sustainability-related expertise that the bodies, as a whole, + either directly possess or can leverage, for example through access to experts + or training; and + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23 + ref_id: GOV-1.23.b + description: how those skills and expertise relate to the undertaking's material + impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388 + ref_id: GOV-2 + name: "Disclosure Requirement GOV-2 \u2013 Information provided to and sustainability\ + \ matters addressed by the undertaking\u2019s administrative, management and\ + \ supervisory bodies" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2 + ref_id: GOV-2.24 + description: The undertaking shall disclose how the administrative, management + and supervisory bodies are informed about sustainability matters and how these + matters were addressed during the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2 + ref_id: GOV-2.25 + description: The objective of this Disclosure Requirement is to provide an understanding + of how administrative, management and supervisory bodies are informed about + sustainability matters, as well as what information and matters they addressed + during the reporting period. This in turn allows an understanding of whether + the members of these bodies were adequately informed and whether they were + able to fulfil their roles. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2 + ref_id: GOV-2.26 + description: 'The undertaking shall disclose the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26 + ref_id: GOV-2.26.a + description: "whether, by whom and how frequently the administrative, management\ + \ and supervisory bodies, including their relevant committees, are informed\ + \ about material impacts, risks and opportunities (see Disclosure Requirement\ + \ IRO\u20131 - Description of the processes to identify and assess material\ + \ impacts, risks and opportunities of this Standard), the implementation of\ + \ due diligence, and the results and effectiveness of policies, actions, metrics\ + \ and targets adopted to address them;" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26 + ref_id: GOV-2.26.b + description: "how the administrative, management and supervisory bodies consider\ + \ impacts, risks and opportunities when overseeing the undertaking\u2019s\ + \ strategy, its decisions on major transactions, and its risk management process,\ + \ including whether they have considered trade-offs associated with those\ + \ impacts, risks and opportunities; and" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26 + ref_id: GOV-2.26.c + description: a list of the material impacts, risks and opportunities addressed + by the administrative, management and supervisory bodies, or their relevant + committees during the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388 + ref_id: GOV-3 + name: "Disclosure Requirement GOV-3 \u2013 Integration of sustainability-related\ + \ performance in incentive schemes" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3 + ref_id: GOV-3.27 + description: The undertaking shall disclose information about the integration + of its sustainability-related performance in incentive schemes. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3 + ref_id: GOV-3.28 + description: The objective of this Disclosure Requirement is to provide an understanding + of whether incentive schemes are offered to members of the administrative, + management and supervisory bodies that are linked to sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3 + ref_id: GOV-3.29 + description: 'The undertaking shall disclose the following information about + the incentive schemes and remuneration policies linked to sustainability matters + for members of the undertaking''s administrative, management and supervisory + bodies, where they exist:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29 + ref_id: GOV-3.29.a + description: a description of the key characteristics of the incentive schemes; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29 + ref_id: GOV-3.29.b + description: whether performance is being assessed against specific sustainability-related + targets and/or impacts, and if so, which ones; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29 + ref_id: GOV-3.29.c + description: whether and how sustainability-related performance metrics are + considered as performance benchmarks or included in remuneration policies; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29 + ref_id: GOV-3.29.d + description: the proportion of variable remuneration dependent on sustainability- + related targets and/or impacts; and + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29 + ref_id: GOV-3.29.e + description: the level in the undertaking at which the terms of incentive schemes + are approved and updated. + - urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134" + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388 + ref_id: "GOV\u20134" + name: "Disclosure Requirement GOV\u20134 - Statement on due diligence" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.30 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134" + ref_id: GOV-4.30 + description: The undertaking shall disclose a mapping of the information provided + in its sustainability statement about the due diligence process. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.31 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134" + ref_id: GOV-4.31 + description: "The objective of this Disclosure Requirement is to facilitate\ + \ an understanding of the undertaking\u2019s due diligence process with regard\ + \ to sustainability matters." + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.32 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134" + ref_id: GOV-4.32 + description: The main aspects and steps of due diligence referred to under ESRS + 1 chapter 4 Due diligence are related to a number of cross-cutting and topical + Disclosure Requirements under the ESRS. The undertaking shall provide a mapping + that explains how and where its application of the main aspects and steps + of the due diligence process are reflected in its sustainability statement, + to allow a depiction of the actual practices of the undertaking with regard + to due diligence. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.33 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134" + ref_id: GOV-4.33 + description: This disclosure requirement does not mandate any specific behavioural + requirements with regard to due diligence actions and does not extend or modify + the role of administrative, management and supervisory bodies as mandated + by other legislation or regulation. + - urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135" + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388 + ref_id: "GOV\u20135" + name: "Disclosure Requirement GOV\u20135 - Risk management and internal controls\ + \ over sustainability reporting" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.34 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135" + ref_id: GOV-5.34 + description: The undertaking shall disclose the main features of its risk management + and internal control system in relation to the sustainability reporting process. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.35 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135" + ref_id: GOV-5.35 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of the undertaking\u2019s risk management and internal control\ + \ processes in relation to sustainability reporting." + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36 + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135" + ref_id: GOV-5.36 + description: 'The undertaking shall disclose the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36 + ref_id: GOV-5.36.a + description: the scope, main features and components of the risk management + and internal control processes and systems in relation to sustainability reporting; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36 + ref_id: GOV-5.36.b + description: the risk assessment approach followed, including the risk prioritisation + methodology; + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36 + ref_id: GOV-5.36.c + description: the main risks identified and their mitigation strategies including + related controls + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36 + ref_id: GOV-5.36.d + description: a description of how the undertaking integrates the findings of + its risk assessment and internal controls as regards the sustainability reporting + process into relevant internal functions and processes; and + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36 + ref_id: GOV-5.36.e + description: a description of the periodic reporting of the findings referred + to in point (d) to the administrative, management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p1:node442 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + name: 3.Strategy + - urn: urn:intuitem:risk:req_node:esrs_p1:node443 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442 + description: 'This chapter sets disclosure requirements that enable an understanding + of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:node444 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node443 + description: "(a)the elements of the undertaking\u2019s strategy that relate\ + \ to or affect sustainability matters, its business model and its value chain;" + - urn: urn:intuitem:risk:req_node:esrs_p1:node445 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node443 + description: "(b)how the interests and views of the undertaking\u2019s stakeholders\ + \ are taken into account by the undertaking\u2019s strategy and business model;\ + \ and" + - urn: urn:intuitem:risk:req_node:esrs_p1:node446 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node443 + description: "(c) the outcome of the undertaking\u2019s assessment of material\ + \ impacts, risks and opportunities, including how they inform its strategy\ + \ and business model." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442 + ref_id: SBM-1 + name: "Disclosure Requirement SBM-1 \u2013 Strategy, business model and value\ + \ chain" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1 + ref_id: SBM-1.38 + description: The undertaking shall disclose the elements of its strategy that + relate to or impact sustainability matters, its business model and its value + chain. + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1 + ref_id: SBM-1.39 + description: "The objective of this Disclosure Requirement is to describe the\ + \ key elements of the undertaking\u2019s general strategy that relate to or\ + \ affect sustainability matters, and the key elements of the undertaking\u2019\ + s business model and value chain, in order to provide an understanding of\ + \ its exposure to impacts, risks and opportunities and where they originate." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1 + ref_id: SBM-1.40 + description: 'The undertaking shall disclose the following information about + the key elements of its general strategy that relate to or affect sustainability + matters:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.a + description: 'a description of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a + ref_id: SBM-1.40.a.i + description: significant groups of products and/or services offered, including + changes in the reporting period (new/removed products and/or services); + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a + ref_id: SBM-1.40.a.ii + description: significant markets and/or customer groups served, including changes + in the reporting period (new/removed markets and/or customer groups); + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a + ref_id: SBM-1.40.a.iii + description: headcount of employees by geographical areas; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a + ref_id: SBM-1.40.iv + description: where applicable and material, products and services that are banned + in certain markets; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.b + description: a breakdown of total revenue, as included in its financial statements, + by significant ESRS sectors. When the undertaking provides segment reporting + as required by IFRS 8 Operating segments in its financial statements, this + sector revenue information shall be, as far as possible, reconciled with IFRS + 8 information; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.c + description: a list of the additional significant ESRS sectors beyond the ones + reflected under paragraph 40(b), such as activities that give rise to intercompany + revenues, in which the undertaking develops significant activities, or in + which it is or may be connected to material impacts. The identification of + these additional ESRS sectors shall be consistent with the way they have been + considered by the undertaking when performing its materiality assessment and + with the way it discloses material sector-specific information; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.d + description: 'where applicable, a statement indicating, together with the related + revenues, that the undertaking is active in:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d + ref_id: SBM-1.40.d.i + description: the fossil fuel (coal, oil and gas) sector ( 16 ), (i.e., it derives + revenues from exploration, mining, extraction, production, processing, storage, + refining or distribution, including transportation, storage and trade, of + fossil fuels as defined in Article 2, point (62), of Regulation (EU) 2018/1999 + of the European Parliament and the Council ( 17 )), including a disaggregation + of revenues derived from coal, from oil and from gas, as well as the revenues + derived from Taxonomy-aligned economic activities related to fossil gas as + required under Article 8(7)(a) of Commission Delegated Regulation 2021/2178 + ( 18 ); + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d + ref_id: SBM-1.40.d.ii + description: chemicals production ( 19 ), i.e., its activities fall under Division + 20.2 of Annex I to Regulation (EC) No 1893/2006; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d + ref_id: SBM-1.40.d.iii + description: controversial weapons ( 20 ) (anti-personnel mines, cluster munitions, + chemical weapons and biological weapons); and/or + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d + ref_id: SBM-1.40.d.iv + description: the cultivation and production of tobacco ( 21 ); + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.e + description: its sustainability-related goals in terms of significant groups + of products and services, customer categories, geographical areas and relationships + with stakeholders; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.f + description: ' an assessment of its current significant products and/or services, + and significant markets and customer groups, in relation to its sustainability-related + goals; and' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40 + ref_id: SBM-1.40.g + description: "the elements of the undertaking\u2019s strategy that relate to\ + \ or impact sustainability matters, including the main challenges ahead, critical\ + \ solutions or projects to be put in place, when relevant for sustainability\ + \ reporting." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1 + ref_id: SBM-1.41 + description: If the undertaking is based in an EU Member State that allows for + an exemption from the disclosure of the information referred to in Article + 18, paragraph 1, sub-point (a) of Directive 2013/34/EU ( 22 ), and if the + undertaking has made use of that exemption, it may omit the breakdown of revenue + by significant ESRS sector required by paragraph 40(b). In this case the undertaking + shall nevertheless disclose the list of ESRS sectors that are significant + for the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1 + ref_id: SBM-1.42 + description: 'The undertaking shall disclose a description of its business model + and value chain, including:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42 + ref_id: SBM-1.42.a + description: its inputs and its approach to gathering, developing and securing + those inputs; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42 + ref_id: SBM-1.42.b + description: its outputs and outcomes in terms of current and expected benefits + for customers, investors and other stakeholders; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42 + ref_id: SBM-1.42.c + description: "the main features of its upstream and downstream value chain and\ + \ the undertaking\u2019s position in its value chain, including a description\ + \ of the main business actors (such as key suppliers, customers, distribution\ + \ channels and end-users) and their relationship to the undertaking. When\ + \ the undertaking has multiple value chains, the disclosure shall cover the\ + \ key value chains." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442 + ref_id: SBM-2 + name: "Disclosure Requirement SBM-2 \u2013 Interests and views of stakeholders" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2 + ref_id: SBM-2.43 + description: "The undertaking shall disclose how the interests and views of\ + \ its stakeholders are taken into account by the undertaking\u2019s strategy\ + \ and business model." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.44 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2 + ref_id: SBM-2.44 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of how stakeholders\u2019 interests and views inform the undertaking\u2019\ + s strategy and business model." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2 + ref_id: SBM-2.45 + description: 'The undertaking shall disclose a summarised description of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.a + description: 'its stakeholder engagement, including:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a + ref_id: SBM-2.45.a.i + description: "the undertaking\u2019s key stakeholders;" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a + ref_id: SBM-2.45.a.ii + description: whether engagement with them occurs and for which categories of + stakeholders; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a + ref_id: SBM-2.45.a.iii + description: how it is organised; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a + ref_id: SBM-2.45.a.iv + description: its purpose; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.v + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a + ref_id: SBM-2.45.a.v + description: how its outcome is taken into account by the undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.b + description: "the undertaking\u2019s understanding of the interests and views\ + \ of its key stakeholders as they relate to the undertaking\u2019s strategy\ + \ and business model, to the extent that these were analysed during the undertaking\u2019\ + s due diligence process and/or materiality assessment process (see Disclosure\ + \ Requirement IRO-1 of this Standard);" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.c + description: 'where applicable, amendments to its strategy and/or business model, + including:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.c.i + description: how the undertaking has amended or expects to amend its strategy + and/or business model to address the interests and views of its stakeholders; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c.ii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.c.ii + description: any further steps that are being planned and in what timeline; + and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c.iii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.c.iii + description: whether these steps are likely to modify the relationship with + and views of stakeholders; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45 + ref_id: SBM-2.45.d + description: " whether and how the administrative, management and supervisory\ + \ bodies are informed about the views and interests of affected stakeholders\ + \ with regard to the undertaking\u2019s sustainability-related impacts." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442 + ref_id: SBM-3 + name: Disclosure Requirement SBM-3 - Material impacts, risks and opportunities + and their interaction with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.46 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3 + ref_id: SBM-3.46 + description: The undertaking shall disclose its material impacts, risks and + opportunities and how they interact with its strategy and business model. + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.47 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3 + ref_id: SBM-3.47 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of the material impacts, risks and opportunities as they result\ + \ from the undertaking\u2019s materiality assessment and how they originate\ + \ from and trigger adaptation of the undertaking\u2019s strategy and business\ + \ model including its resources allocation. The information to be disclosed\ + \ about the management of the undertaking\u2019s material impacts, risks and\ + \ opportunities is prescribed in topical ESRS and in sector-specific standards,\ + \ which shall be applied in conjunction with the Minimum Disclosure Requirements\ + \ on policies, actions and targets established in this Standard." + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3 + ref_id: SBM-3.48 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.48.a + description: a brief description of its material impacts, risks and opportunities + resulting from its materiality assessment (see Disclosure Requirement IRO-1 + of this standard), including a description of where in its business model, + its own operations and its upstream and downstream value chain these material + impacts, risks and opportunities are concentrated; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.48.b + description: the current and anticipated effects of its material impacts, risks + and opportunities on its business model, value chain, strategy and decision-making, + and how it has responded or plans to respond to these effects, including any + changes it has made or plans to make to its strategy or business model as + part of its actions to address particular material impacts or risks, or to + pursue particular material opportunities; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.48.c + description: "with reference to the undertaking\u2019s material impacts:" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c + ref_id: SBM-3.48.c.i + description: "how the undertaking\u2019s material negative and positive impacts\ + \ affect (or, in the case of potential impacts, are likely to affect) people\ + \ or the environment;" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c + ref_id: SBM-3.48.c.ii + description: whether and how the impacts originate from or are connected to + the undertaking's strategy and business model; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c + ref_id: SBM-3.48.c.iii + description: the reasonably expected time horizons of the impacts; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c + ref_id: SBM-3.48.c.iv + description: whether the undertaking is involved with the material impacts through + its activities or because of its business relationships, describing the nature + of the activities or business relationships concerned; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.d + description: "the current financial effects of the undertaking\u2019s material\ + \ risks and opportunities on its financial position, financial performance\ + \ and cash flows and the material risks and opportunities for which there\ + \ is a significant risk of a material adjustment within the next annual reporting\ + \ period to the carrying amounts of assets and liabilities reported in the\ + \ related financial statements;" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.e + description: "the anticipated financial effects of the undertaking\u2019s material\ + \ risks and opportunities on its financial position, financial performance\ + \ and cash flows over the short-, medium- and long term, including the reasonably\ + \ expected time horizons for those effects. This shall include how the undertaking\ + \ expects its financial position, financial performance and cash flows to\ + \ change over the short, medium- and long-term, given its strategy to manage\ + \ risks and opportunities, taking into consideration:" + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e + ref_id: SBM-3.e.i + description: its investment and disposal plans (for example, capital expenditure, + major acquisitions and divestments, joint ventures, business transformation, + innovation, new business areas and asset retirements), including plans the + undertaking is not contractually committed to; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e + ref_id: SBM-3.e.ii + description: its planned sources of funding to implement its strategy. + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.f + description: information about the resilience of the undertaking's strategy + and business model regarding its capacity to address its material impacts + and risks and to take advantage of its material opportunities. The undertaking + shall disclose a qualitative and, when applicable, a quantitative analysis + of the resilience, including how the analysis was conducted and the time horizons + that were applied as defined in ESRS 1 (see ESRS 1 chapter 6 Time horizons). + When providing quantitative information, the undertaking may disclose single + amounts or ranges; + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.g + description: changes to the material impacts, risks and opportunities compared + to the previous reporting period; and + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48 + ref_id: SBM-3.h + description: a specification of those impacts, risks and opportunities that + are covered by ESRS Disclosure Requirements as opposed to those covered by + the undertaking using additional entity-specific disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.49 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3 + ref_id: SBM-3.49 + description: The undertaking may disclose the descriptive information required + in paragraph 46 alongside the disclosures provided under the corresponding + topical ESRS, in which case it shall still present a statement of its material + impacts, risks and opportunities alongside its disclosures prepared under + this chapter of ESRS 2. + - urn: urn:intuitem:risk:req_node:esrs_p1:node506 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + name: 4.Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p1:node507 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node506 + name: 4.1 Disclosures on the materiality assessment process + - urn: urn:intuitem:risk:req_node:esrs_p1:node508 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node507 + description: '50.This chapter sets disclosure requirements that enable an understanding + of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:node509 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node508 + description: (a)the process to identify material impacts, risks and opportunities; + and + - urn: urn:intuitem:risk:req_node:esrs_p1:node510 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node508 + description: (b)the information that, as a result of its materiality assessment, + the undertaking has included in its sustainability statement. + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node507 + ref_id: IRO-1 + name: Disclosure Requirement IRO-1 - Description of the process to identify + and assess material impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-51 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1 + ref_id: IRO-1-51 + description: The undertaking shall disclose its process to identify its impacts,risks + and opportunities and to assess which ones are material. + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-52 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1 + ref_id: IRO-1-52 + description: The objective of this Disclosure Requirement is to provide an understanding + of the process through which the undertaking identifies impacts, risks and + opportunities and assesses their materiality, as the basis for determining + the disclosures in its sustainability statement (see ESRS 1 chapter 3 and + its related Application Requirements, which set out requirements and principles + regarding the process to identify and assess material impacts, risks and opportunities + based on the principle of double materiality). + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1 + ref_id: IRO-1-53 + description: 'The undertaking shall disclose the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.a + description: a description of the methodologies and assumptions applied in the + described process; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.b + description: "an overview of the process to identify, assess, prioritise and\ + \ monitor the undertaking\u2019s potential and actual impacts on people and\ + \ the environment, informed by the undertaking\u2019s due diligence process,\ + \ including an explanation of whether and how the process:" + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b + ref_id: IRO-1-53.b.i + description: focusses on specific activities, business relationships, geographies + or other factors that give rise to heightened risk of adverse impacts; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b + ref_id: IRO-1-53.b.ii + description: considers the impacts with which the undertaking is involved through + its own operations or as a result of its business relationships; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b + ref_id: IRO-1-53.b.iii + description: includes consultation with affected stakeholders to understand + how they may be impacted and with external experts; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.iv + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b + ref_id: IRO-1-53.b.iv + description: prioritises negative impacts based on their relative severity and + likelihood, (see ESRS 1 section 3.4 Impact materiality) and, if applicable, + positive impacts on their relative scale, scope and likelihood, and determines + which sustainability matters are material for reporting purposes, including + the qualitative or quantitative thresholds and other criteria used as prescribed + by ESRS 1 section 3.4 Impact materiality; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.c + description: 'an overview of the process used to identify, assess, prioritise + and monitor risks and opportunities that have or may have financial effects. + The disclosure shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c + ref_id: IRO-1-53.c.i + description: how the undertaking has considered the connections of its impacts + and dependencies with the risks and opportunities that may arise from those + impacts and dependencies; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c + ref_id: IRO-1-53.c.ii + description: how the undertaking assesses the likelihood, magnitude, and nature + of effects of the identified risk and opportunities (such as the qualitative + or quantitative thresholds and other criteria used as prescribed by ESRS 1 + section 3.5 Financial materiality); + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c + ref_id: IRO-1-53.c.iii + description: how the undertaking prioritises sustainability-related risks relative + to other types of risks, including its use of risk-assessment tools; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.d + description: a description of the decision-making process and the related internal + control procedures; + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.e + description: "the extent to which and how the process to identify, assess and\ + \ manage impacts and risks is integrated into the undertaking\u2019s overall\ + \ risk management process and used to evaluate the undertaking\u2019s overall\ + \ risk profile and risk management processes;" + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.f + description: "the extent to which and how the process to identify, assess and\ + \ manage opportunities is integrated into the undertaking\u2019s overall management\ + \ process where applicable;" + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.g + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.g + description: the input parameters it uses (for example, data sources, the scope + of operations covered and the detail used in assumptions); and + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.h + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53 + ref_id: IRO-1-53.h + description: whether and how the process has changed compared to the prior reporting + period, when the process was modified for the last time and future revision + dates of the materiality assessment. + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node507 + ref_id: IRO-2 + name: "Disclosure Requirement IRO-2 \u2013 Disclosure Requirements in ESRS covered\ + \ by the undertaking\u2019s sustainability statement" + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.54 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + ref_id: IRO-2.54 + description: The undertaking shall report on the Disclosure Requirements complied + with in its sustainability statements. + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.55 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + ref_id: IRO-2.55 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of the Disclosure Requirements included in the undertaking\u2019\ + s sustainability statement and of the topics that have been omitted as not\ + \ material, as a result of the materiality assessment." + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.56 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + ref_id: IRO-2.56 + description: "The undertaking shall include a list of the Disclosure Requirements\ + \ complied with in preparing the sustainability statement, following the outcome\ + \ of the materiality assessment (see ESRS 1 chapter 3), including the page\ + \ numbers and/or paragraphs where the related disclosures are located in the\ + \ sustainability statement. This may be presented as a content index. The\ + \ undertaking shall also include a table of all the datapoints that derive\ + \ from other EU legislation as listed in Appendix B of this standard, indicating\ + \ where they can be found in the sustainability statement and including those\ + \ that the undertaking has assessed as not material, in which case the undertaking\ + \ shall indicate \u2018Not material\u2019 in the table in accordance with\ + \ ESRS 1 paragraph 35." + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.57 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + ref_id: IRO-2.57 + description: "If the undertaking concludes that climate change is not material\ + \ and therefore omits all disclosure requirements in ESRS E1 Climate change,\ + \ it shall disclose a detailed explanation of the conclusions of its materiality\ + \ assessment with regard to climate change (see ESRS 2 IRO-2 Disclosure Requirements\ + \ in ESRS covered by the undertaking\u2019s sustainability statement), including\ + \ a forward-looking analysis of the conditions that could lead the undertaking\ + \ to conclude that climate change is material in the future." + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.58 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + ref_id: IRO-2.58 + description: If the undertaking concludes that a topic other than climate change + is not material and therefore omits all the Disclosure Requirements in the + corresponding topical ESRS, it may provide a brief explanation of the conclusions + of its materiality assessment for that topic. + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.59 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2 + ref_id: IRO-2.59 + description: ' The undertaking shall provide an explanation of how it has determined + the material information to be disclosed in relation to the impacts, risks + and opportunities that it has assessed to be material, including the use of + thresholds and/or how it has implemented the criteria in ESRS 1 section 3.2 + Material matters and materiality of information.' + - urn: urn:intuitem:risk:req_node:esrs_p1:node537 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node506 + name: 4.2 Minimum disclosure requirements on policies and actions + - urn: urn:intuitem:risk:req_node:esrs_p1:node538 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537 + description: "60.This section sets out minimum disclosure requirements to be\ + \ included when the undertaking discloses information on its policies and\ + \ actions to prevent, mitigate and remediate actual and potential material\ + \ impacts, to address material risks and/or to pursue material opportunities\ + \ (collectively, to \u2018manage material sustainability matters\u2019). They\ + \ shall be applied together with the Disclosure Requirements, including Application\ + \ Requirements, provided in the relevant topical and sector- specific ESRS.\ + \ They shall also be applied when the undertaking prepares entity-specific\ + \ disclosures." + - urn: urn:intuitem:risk:req_node:esrs_p1:node539 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537 + description: 61.The corresponding disclosures shall be located alongside disclosures + prescribed by the relevant ESRS. When a single policy or same actions address + several interconnected sustainability matters, the undertaking may disclose + the required information in its reporting under one topical ESRS and cross + reference to it in its reporting under other topical ESRS. + - urn: urn:intuitem:risk:req_node:esrs_p1:node540 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537 + description: 62.If the undertaking cannot disclose the information on policies + and actions required under relevant ESRS, because it has not adopted policies + and/or actions with reference to the specific sustainability matter concerned, + it shall disclose this to be the case, and provide reasons for not having + adopted policies and/or actions. The undertaking may disclose a timeframe + in which it aims to adopt them. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537 + ref_id: MDR-P + name: "Minimum Disclosure Requirement \u2013 Policies MDR-P \u2013 Policies\ + \ adopted to manage material sustainability matters" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.63 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p + ref_id: MDR-P.63 + description: The undertaking shall apply the minimum disclosure requirements + defined in this provision when it discloses the policies it has in place with + regard to each sustainability matter identified as material. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.64 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p + ref_id: MDR-P.64 + description: The objective of this Minimum Disclosure Requirement is to provide + an understanding of the policies that the undertaking has in place to prevent, + mitigate and remediate actual and potential impacts, to address risks and + to pursue opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p + ref_id: MDR-P.65 + description: 'The undertaking shall disclose information about policies adopted + to manage material sustainability matters. The disclosure shall include the + following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + ref_id: MDR-P.65.a + description: a description of the key contents of the policy, including its + general objectives and which material impacts, risks or opportunities the + policy relates to and the process for monitoring; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + ref_id: MDR-P.65.b + description: a description of the scope of the policy, or of its exclusions, + in terms of activities, upstream and/or downstream value chain,geographies + and if relevant, affected stakeholder groups; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + ref_id: MDR-P.65.c + description: "the most senior level in the undertaking\u2019s organisation that\ + \ is accountable for the implementation of the policy;" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + ref_id: MDR-P.65.d + description: a reference, if relevant, to the third-party standards or initiatives + the undertaking commits to respect through the implementation of the policy; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + ref_id: MDR-P.65.e + description: if relevant, a description of the consideration given to the interests + of key stakeholders in setting the policy; and + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65 + ref_id: MDR-P.65.f + description: if relevant, whether and how the undertaking makes the policy available + to potentially affected stakeholders, and stakeholders who need to help implement + it. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537 + ref_id: MDR-A + name: "Minimum Disclosure Requirement \u2013 Actions MDR-A \u2013 Actions and\ + \ resources in relation to material sustainability matters" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.66 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a + ref_id: MDR-A.66 + description: The undertaking shall apply the requirements for the content of + disclosures in this provision when it describes the actions through which + it manages each material sustainability matter including action plans and + resources allocated and/or planned. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.67 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a + ref_id: MDR-A.67 + description: The objective of this Minimum Disclosure Requirement is to provide + an understanding of the key actions taken and/or planned to prevent, mitigate + and remediate actual and potential impacts, and to address risks and opportunities, + and where applicable achieve the objectives and targets of related policies. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a + ref_id: MDR-A.68 + description: 'Where the implementation of a policy requires actions, or a comprehensive + action plan, to achieve its objectives, as well as when actions are implemented + without a specific policy, the undertaking shall disclose the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68 + ref_id: MDR-A.68.a + description: the list of key actions taken in the reporting year and planned + for the future, their expected outcomes and, where relevant, how their implementation + contributes to the achievement of policy objectives and targets; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68 + ref_id: MDR-A.68.b + description: the scope of the key actions (i.e., coverage in terms of activities, + upstream and/or downstream value chain, geographies and, where applicable, + affected stakeholder groups); + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68 + ref_id: MDR-A.68.c + description: the time horizons under which the undertaking intends to complete + each key action; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68 + ref_id: MDR-A.68.d + description: if applicable, key actions taken (along with results) to provide + for and cooperate in or support the provision of remedy for those harmed by + actual material impacts; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68 + ref_id: MDR-A.68.e + description: if applicable, quantitative and qualitative information regarding + the progress of actions or action plans disclosed in prior periods. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a + ref_id: MDR-A.69 + description: 'Where the implementation of an action plan requires significant + operational expenditures (Opex) and/or capital expenditures (Capex) the undertaking + shall:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69 + ref_id: MDR-A.69.a + description: describe the type of current and future financial and other resources + allocated to the action plan, including if applicable, the relevant terms + of sustainable finance instruments, such as green bonds, social bonds and + green loans, the environmental or social objectives, and whether the ability + to implement the actions or action plan depends on specific preconditions, + e.g., granting of financial support or public policy and market developments; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69 + ref_id: MDR-A.69.b + description: provide the amount of current financial resources and explain how + they relate to the most relevant amounts presented in the financial statements; + and + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69 + ref_id: MDR-A.69.c + description: provide the amount of future financial resources. + - urn: urn:intuitem:risk:req_node:esrs_p1:node564 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329 + name: 5.Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p1:node565 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node564 + description: This chapter sets out Minimum Disclosure Requirements that shall + be included when the undertaking discloses information on its metrics and + targets related to each material sustainability matter. They shall be applied + together with the Disclosure Requirements, including Application Requirements, + provided in the relevant topical ESRS. They shall also be applied when the + undertaking prepares entity-specific disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p1:node566 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node564 + description: The corresponding disclosures shall be located alongside disclosures + prescribed by the topical ESRS. + - urn: urn:intuitem:risk:req_node:esrs_p1:node567 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node564 + description: If the undertaking cannot disclose the information on targets required + under the relevant topical ESRS, because it has not set targets with reference + to the specific sustainability matter concerned, it shall disclose this to + be the case, and provide reasons for not having adopted targets. The undertaking + may disclose a timeframe in which it aims to adopt them. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node567 + ref_id: MDR-M + name: "Minimum disclosure requirement \u2013 Metrics MDR-M \u2013 Metrics in\ + \ relation to material sustainability matters" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.73 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m + ref_id: MDR-M.73 + description: The undertaking shall apply the requirements for the content of + disclosures in this provision when it discloses on the metrics it has in place + with regard to each material sustainability matter. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.74 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m + ref_id: MDR-M.74 + description: The objective of this Minimum Disclosure Requirement is to provide + an understanding of the metrics the undertaking uses to track the effectiveness + of its actions to manage material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.75 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m + ref_id: MDR-M.75 + description: The undertaking shall disclose any metrics that it uses to evaluate + performance and effectiveness, in relation to a material impact, risk or opportunity. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.76 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m + ref_id: MDR-M.76 + description: Metrics shall include those defined in ESRS, as well as metrics + identified on an entity-specific basis, whether taken from other sources or + developed by the undertaking itself. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m + ref_id: MDR-M.77 + description: 'For each metric, the undertaking shall:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77 + ref_id: MDR-M.77.a + description: disclose the methodologies and significant assumptions behind the + metric, including the limitations of the methodologies used; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77 + ref_id: MDR-M.77.b + description: disclose whether the measurement of the metric is validated by + an external body other than the assurance provider and, if so, which body; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77 + ref_id: MDR-M.77.c + description: label and define the metric using meaningful, clear and precise + names and descriptions; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77 + ref_id: MDR-M.77.d + description: when currency is specified as the unit of measure, use the presentation + currency of its financial statements. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node567 + ref_id: MDR-T + name: "Minimum Disclosure Requirement \u2013 Targets MDR-T \u2013 Tracking effectiveness\ + \ of policies and actions through targets" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.78 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t + ref_id: MDR-T.78 + description: The undertaking shall apply the requirements for the content of + disclosures in this provision when it discloses information about the targets + it has set with regard to each material sustainability matter. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t + ref_id: MDR-T.79 + description: 'The objective of this Minimum Disclosure Requirement is to provide + for each material sustainability matter an understanding of:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79 + ref_id: MDR-T.79.a + description: whether and how the undertaking tracks the effectiveness of its + actions to address material impacts, risks and opportunities, including the + metrics it uses to do so; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79 + ref_id: MDR-T.79.b + description: measurable time-bound outcome-oriented targets set by the undertaking + to meet the policy s objectives, defined in terms of expected results for + people, the environment or the undertaking regarding material impacts, risks + and opportunities; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79 + ref_id: MDR-T.79.c + description: the overall progress towards the adopted targets over time; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79 + ref_id: MDR-T.79.d + description: in the case that the undertaking has not set measurable time-bound + outcome-oriented targets, whether and how it nevertheless tracks the effectiveness + of its actions to address material impacts, risks and opportunities and measures + the progress in achieving its policy objectives; and + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79 + ref_id: MDR-T.79.e + description: whether and how stakeholders have been involved in target setting + for each material sustainability matter. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t + ref_id: MDR-T.80 + description: 'The undertaking shall disclose the measurable, outcome-oriented + and time-bound targets on material sustainability matters it has set to assess + progress. For each target, the disclosure shall include the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.a + description: a description of the relationship of the target to the policy objectives; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.b + description: the defined target level to be achieved, including, where applicable, + whether the target is absolute or relative and in which unit it is measured; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.c + description: " the scope of the target, including the undertaking\u2019s activities\ + \ and/or its upstream and/or downstream value chain where applicable and geographical\ + \ boundaries;" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.d + description: the baseline value and base year from which progress is measured; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.e + description: the period to which the target applies and if applicable, any milestones + or interim targets; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.f + description: the methodologies and significant assumptions used to define targets, + including where applicable, the selected scenario, data sources, alignment + with national, EU or international policy goals and how the targets consider + the wider context of sustainable development and/or local situation in which + impacts take place; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.g + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.g + description: "whether the undertaking\u2019s targets related to environmental\ + \ matters are based on conclusive scientific evidence;" + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.h + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.h + description: whether and how stakeholders have been involved in target setting + for each material sustainability matter; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.i + description: any changes in targets and corresponding metrics or underlying + measurement methodologies, significant assumptions, limitations, sources and + processes to collect data adopted within the defined time horizon. This includes + an explanation of the rationale for those changes and their effect on comparability + (see Disclosure Requirement BP-2 Disclosures in relation to specific circumstances + of this Standard); and + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.j + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80 + ref_id: MDR-T.80.j + description: the performance against its disclosed targets, including information + on how the target is monitored and reviewed and the metrics used, whether + the progress is in line with what had been initially planned, and an analysis + of trends or significant changes in the performance of the undertaking towards + achieving the target. + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t + ref_id: MDR-T.81 + description: 'If the undertaking has not set any measurable outcome-oriented + targets:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81 + ref_id: MDR-T.81.a + description: it may disclose whether such targets will be set and the timeframe + for setting them, or the reasons why the undertaking does not plan to set + such targets; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81 + ref_id: MDR-T.81.b + description: 'it shall disclose whether it nevertheless tracks the effectiveness + of its policies and actions in relation to the material sustainability-related + impact, risk and opportunity, and if so:' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b + ref_id: MDR-T.81.b.i + description: any processes through which it does so; + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b + ref_id: MDR-T.81.b.ii + description: the defined level of ambition to be achieved and any qualitative + or quantitative indicators it uses to evaluate progress, including the base + period from which progress is measured. + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a + assessable: false + depth: 1 + ref_id: ESRS 2 Appendix A + description: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p1:node603 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a + name: 1. Basis for preparation + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node603 + ref_id: BP-1 AR + name: "Disclosure Requirement BP-1 \u2013 General basis for preparation of sustainability\ + \ statements" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar + ref_id: BP-1 AR 1 + description: "When describing to what extent the sustainability statement covers\ + \ the undertaking\u2019s upstream and downstream value chain (see ESRS 1 section\ + \ 5.1 Reporting undertaking and value chain), the undertaking may distinguish\ + \ between:" + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-ar-1.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1 + ref_id: ESRS 2-AR 1.a + description: the extent to which its materiality assessment of impacts, risks + and opportunities extends to its upstream and/or downstream value chain; + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-ar-1.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1 + ref_id: ESRS 2-AR 1.b + description: the extent to which its policies, actions and targets extend to + its value chain; and + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-ar-1.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1 + ref_id: ESRS 2-AR 1.c + description: the extent to which it includes upstream and/or downstream value + chain data when disclosing on metrics. + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node603 + ref_id: BP-2 AR + name: "Disclosure Requirement BP-2 \u2013 Disclosures in relation to specific\ + \ circumstances" + - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2-ar-2 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2-ar + ref_id: BP-2 AR 2 + description: The undertaking may disclose whether it relies on any European + standards approved by the European Standardisation System (ISO/IEC or CEN/CENELEC + standards), as well as the extent to which data and processes that are used + for sustainability reporting purposes have been verified by an external assurance + provider and found to conform to the corresponding ISO/IEC or CEN/CENELEC + standard. + - urn: urn:intuitem:risk:req_node:esrs_p1:node611 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a + name: 2. Governance + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611 + ref_id: GOV-1 AR + name: "Disclosure Requirement GOV-1 \u2013 The role of the administrative, management\ + \ and supervisory bodies" + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar + ref_id: GOV-1 AR 3 + description: 'In describing the role and responsibilities of the administrative, + management and supervisory bodies with regard to sustainability matters, the + undertaking may specify:' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3 + ref_id: GOV-1 AR 3.a + description: 'the aspects of sustainability over which oversight is exercised + with regard to the environmental, social and governance matters the undertaking + may be facing, including: ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a + ref_id: GOV-1 AR 3.a.i + description: "any assessment of and changes to sustainability-related aspects\ + \ of the undertaking\u2019s strategy and business model; " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.ii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a + ref_id: GOV-1 AR 3.a.ii + description: 'the identification and assessment of material risks, opportunities + and impacts; ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.iii + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a + ref_id: GOV-1 AR 3.a.iii + description: 'related policies and targets, action plans and dedicated resources; + and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.iv + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a + ref_id: GOV-1 AR 3.a.iv + description: 'sustainability reporting; ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3 + ref_id: GOV-1 AR 3.b + description: 'the form such oversight takes for each of the above aspects: i.e., + information, consultation or decision-making; and ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3 + ref_id: GOV-1 AR 3.c + description: 'the way such oversight is organised and formalised, i.e., processes + by which the administrative, management and supervisory bodies engage with + these aspects of sustainability. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-4 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar + ref_id: GOV-1 AR 4 + description: "In describing the undertaking\u2019s organisation of governance\ + \ regarding sustainability matters, a description of complex governance structure\ + \ may be complemented by their presentation in the form of a diagram. " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-5 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar + ref_id: GOV-1 AR 5 + description: "The description of the level of expertise or access to expertise\ + \ of the administrative, management and supervisory bodies may be substantiated\ + \ by illustrating the composition of the bodies, including members on whom\ + \ these bodies rely for expertise to oversee sustainability matters, and how\ + \ they leverage that expertise as a body. In the description, the undertaking\ + \ shall consider how the expertise and skills are relevant to the undertaking\u2019\ + s material impacts, risks and opportunities and whether the bodies and/or\ + \ its members have access to other sources of expertise, such as specific\ + \ experts and training and other educational initiatives to update and develop\ + \ sustainability-related expertise within these bodies. " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611 + ref_id: GOV-2 AR + name: "Disclosure Requirement GOV-2 \u2013 Information provided to and sustainability\ + \ matters addressed by the undertaking\u2019s administrative, management and\ + \ supervisory bodies " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2-ar-6 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2-ar + ref_id: GOV-2 AR 6 + description: "Depending on the undertaking\u2019s structure, the administrative,\ + \ management and supervisory bodies may focus on overarching targets, while\ + \ management focuses on the more detailed targets. In this case, the undertaking\ + \ may disclose how the governance bodies ensure that an appropriate mechanism\ + \ for performance monitoring is in place. " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611 + ref_id: GOV-3 AR + name: "Disclosure Requirement GOV-3 \u2013 Integration of sustainability-related\ + \ performance in incentive schemes " + description: 'For listed undertakings, this Disclosure Requirement should be + consistent with the remuneration report prescribed in articles 9a and 9b of + Directive 2007/36/EC on the exercise of certain rights of shareholders in + listed companies. Subject to the provisions of ESRS 1, paragraphs 119, 120 + and 122, a listed undertaking may make a reference to its remuneration report. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3-ar-7 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3-ar + ref_id: GOV-3 AR 7 + description: For listed undertakings, this Disclosure Requirement should be + consistent with the remuneration report prescribed in articles 9a and 9b of + Directive 2007/36/EC on the exercise of certain rights of shareholders in + listed companies. Subject to the provisions of ESRS 1, paragraphs 119, 120 + and 122, a listed undertaking may make a reference to its remuneration report. + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611 + ref_id: GOV-4 AR + name: "Disclosure Requirement GOV-4 \u2013 Statement on due diligence " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar-8 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar + ref_id: GOV-4 AR 8 + description: "The mapping required by paragraph 30 may be presented in the form\ + \ of a table, cross-referencing the core elements of due diligence, for impacts\ + \ on people and the environment, to the relevant disclosures in the undertaking\u2019\ + s sustainability statement, as set out below. " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar-9 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar + ref_id: GOV-4 AR 9 + description: 'The undertaking may include additional columns to the table below + to clearly identify those disclosures that relate to impacts on people and/or + the environment given that, in some cases, more than one disclosure may provide + information about the same due diligence step. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar-10 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar + ref_id: GOV-4 AR 10 + description: The main references in the international instruments of the UN + Guiding Principles on Business and Human Rights and the OECD Guidelines for + Multinational Enterprises to the core elements of the due diligence process + are listed in ESRS 1 chapter 4 + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611 + ref_id: GOV-5 AR + name: "Disclosure Requirement GOV-5 \u2013 Risk management and internal controls\ + \ over sustainability reporting " + - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5-ar-11 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5-ar + ref_id: GOV-5 AR 11 + description: 'This Disclosure Requirement focuses solely on the internal control + processes over the sustainability reporting process. The undertaking may consider + risks such as the completeness and integrity of the data, the accuracy of + estimation results, the availability of upstream and/or downstream value chain + data, and the timing of the availability of the information. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:node633 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a + name: '3.Strategy ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar" + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node633 + ref_id: "SBM\u20131 AR" + name: "Disclosure Requirement SBM\u20131 Strategy, business model and value\ + \ chain " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-12" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar" + ref_id: "SBM\u20131 AR 12" + description: "To provide the information on sectors required by paragraph 40,\ + \ the undertaking shall map its significant activities in accordance with\ + \ ESRS sectors. If a code for a sub-sector does not exist, the caption \u2018\ + others\u2019 shall be used. " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar" + ref_id: "SBM\u20131 AR 13" + description: 'For the purposes of the disclosures required in paragraph 40, + a group of products and/or services offered, a group of markets and/or customer + groups served, or an ESRS sector, is significant for the undertaking if it + meets one or both of the following criteria: ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13.a" + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13" + ref_id: "SBM\u20131 AR 13.a" + description: "it accounts for more than 10 per cent of the undertaking\u2019\ + s revenue; " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13.b" + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13" + ref_id: "SBM\u20131 AR 13.b" + description: 'it is connected with material actual impacts or material potential + negative impacts of the undertaking. ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar" + ref_id: "SBM\u20131 AR 14" + description: In preparing disclosures relating to its business model and value + chain, the undertaking shall consider + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.a" + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14" + ref_id: "SBM\u20131 AR 14.a" + description: 'its key activities, resources, distribution channels and customer + segments; ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.b" + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14" + ref_id: "SBM\u20131 AR 14.b" + description: 'its key business relationships and their key characteristics, + including relationships with customers and suppliers; ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.c" + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14" + ref_id: "SBM\u20131 AR 14.c" + description: 'the cost structure and revenue of its business segments, in line + with IFRS 8 disclosure requirements in the financial statement, where applicable; ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.d" + assessable: true + depth: 5 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14" + ref_id: "SBM\u20131 AR 14.d" + description: 'the potential impacts, risks and opportunities in its significant + sector(s) and their possible relationship to its own business model or value + chain. ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-15" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar" + ref_id: "SBM\u20131 AR 15" + description: "Contextual information may be particularly relevant for users\ + \ of the undertaking\u2019s sustainability statement, to understand to what\ + \ extent the disclosures include upstream and/or downstream value chain information.\ + \ The description of the main features of the upstream and/or downstream value\ + \ chain and where applicable the identification of key value chains should\ + \ support an understanding of how the undertaking applies the requirements\ + \ of ESRS 1 chapter 5 and the materiality assessment performed by the undertaking\ + \ in line with ESRS 1 chapter 3. The description may provide a high-level\ + \ overview of the key features of upstream and/or downstream value chain entities\ + \ indicating their relative contribution to the undertaking\u2019s performance\ + \ and position and explaining how they contribute to the value creation of\ + \ the undertaking. " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20132-ar" + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node633 + ref_id: "SBM\u20132 AR" + name: "Disclosure Requirement SBM-2 \u2013 Interests and views of stakeholders " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20132-ar-16" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20132-ar" + ref_id: "SBM\u20132 AR 16" + description: "The views and interests of stakeholders that are expressed as\ + \ part of the undertaking\u2019s engagement with stakeholders through its\ + \ due diligence process may be relevant to one or more aspects of its strategy\ + \ or business model. As such, they may affect the undertaking\u2019s decisions\ + \ regarding the future direction of the strategy or business model. " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar" + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node633 + ref_id: "SBM\u20133 AR" + name: "Disclosure Requirement SBM-3 \u2013 Material impacts, risks and opportunities\ + \ and their interaction with strategy and business model " + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar-17" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar" + ref_id: "SBM\u20133 AR 17" + description: 'When describing where in its upstream and/or downstream value + chain material impacts, risks and opportunities are concentrated, the undertaking + shall consider: geographical areas, facilities or types of assets, inputs, + outputs and distribution channels. ' + - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar-18" + assessable: true + depth: 4 + parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar" + ref_id: "SBM\u20133 AR 18" + description: 'This disclosure may be expressed in terms of a single impact, + risk or opportunity or by aggregating groups of material impacts, risks and + opportunities, when this provides more relevant information and does not obscure + material information. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:node650 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a + name: '4.Impact, risk and opportunity management ' + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node650 + ref_id: IRO-2 AR + name: "Disclosure Requirement IRO-2 \u2013 Disclosure Requirements in ESRS covered\ + \ by the undertaking\u2019s sustainability statement " + - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2-ar-19 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2-ar + ref_id: IRO-2 AR 19 + description: 'Notwithstanding the basis for the presentation of the information + about sustainability matters included in ESRS 1 chapter 8 Structure of sustainability + statement, the undertaking may disclose the list of the Disclosure Requirements + complied with in preparing the sustainability statement (see paragraph 54) + in the general information part or in other parts of the sustainability statement + as it deems appropriate. The undertaking may use a content index, i.e., a + tabular list of the Disclosure Requirements included in the sustainability + statement, with the indication of where they are located (page/paragraphs). ' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node650 + ref_id: MDR-P AR + name: "Minimum Disclosure Requirement \u2013 Policies MDR-P \u2013 Policies\ + \ adopted to manage material sustainability matters " + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar-20 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar + ref_id: MDR-P AR 20 + description: 'Due to the interdependency between impacts on people and the environment, + risks and opportunities, a single policy may apply to several material sustainability + matters, including matters addressed by more than one topical ESRS. For example, + if a single policy covers both an environmental matter and a social matter, + the undertaking may report on the policy in the environmental section of its + sustainability statement. In this case, it should include in the social section + a cross- reference to the environmental section where the policy is reported. + Equally a policy may be reported in the social section with a cross- reference + to it in the environmental section. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar-21 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar + ref_id: MDR-P AR 21 + description: "The description of the scope of the policy may explain which activities\ + \ and/or segments of the undertaking\u2019s own operations or upstream and\ + \ downstream value chain it concerns. The description may also explain further\ + \ boundaries relevant to the specific topic or the undertaking\u2019s circumstances,\ + \ which may include geographies, life cycles, etc. In certain cases, such\ + \ as if the policy does not cover the full value chain, the undertaking may\ + \ provide clear information regarding the extent of the value chain covered\ + \ by the policy. " + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node650 + ref_id: MDR-A AR + name: "Minimum disclosure requirement \u2013 Actions MDR-A \u2013 Actions and\ + \ resources in relation to material sustainability matters " + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar-22 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar + ref_id: MDR-A AR 22 + description: "Key actions in the context of this Minimum Disclosure Requirement\ + \ are those actions that materially contribute to achieving the undertaking\u2019\ + s objectives in addressing material impacts, risks and opportunities. For\ + \ reasons of understandability, key actions may be aggregated where appropriate. " + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar-23 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar + ref_id: MDR-A AR 23 + description: 'Information on resource allocation may be presented in the form + of a table and broken down between capital expenditure and operating expenditure, + and across the relevant time horizons, and between resources applied in the + current reporting year and the planned allocation of resources over specific + time horizons. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:node659 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a + name: '5.Metrics and targets ' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:node659 + ref_id: MDR-T AR + name: "Minimum Disclosure Requirement \u2013 Targets MDR-T \u2013 Tracking effectiveness\ + \ of policies and actions through targets " + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar-24 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar + ref_id: MDR-T AR 24 + description: 'When disclosing targets related to the prevention or mitigation + of environmental impacts, the undertaking shall prioritise targets related + to the reduction of the impacts in absolute terms rather than in relative + terms. When targets address the prevention or mitigation of social impacts, + they may be specified in terms of the effects on human rights, welfare or + positive outcomes for affected stakeholders. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar-25 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar + ref_id: MDR-T AR 25 + description: 'The information on progress made towards achieving the targets + may be presented in a comprehensive table, including information on the baseline + and target value, milestones, and achieved performance over the prior periods. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar-26 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar + ref_id: MDR-T AR 26 + description: 'Where the undertaking describes progress in achieving the objectives + of a policy in the absence of a measurable target, it may specify a baseline + against which the progress is considered. For example, the undertaking may + assess an increase of wages by a certain percentage for those below a fair + wage; or may assess the quality of its relationships with local communities + by reference to the proportion of issues raised by communities that were resolved + to their satisfaction. The baseline and the assessment of the progress shall + be related to the impacts, risks and opportunities which underpin the materiality + of the matter addressed by the policy. ' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-b + assessable: false + depth: 1 + ref_id: ESRS 2-Appendix B + description: List of datapoints in cross-cutting and topical standards that + derive from other EU legislation + - urn: urn:intuitem:risk:req_node:esrs_p1:node665 + assessable: true + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-b + description: 'This appendix is an integral part of the ESRS 2. The table below + illustrates the + + datapoints in ESRS 2 and topical ESRS that derive from other EU legislation.' + - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-c + assessable: false + depth: 1 + ref_id: ESRS 2-Appendix C + description: Disclosure and Application Requirements in Topical ESRS that are + applicable in conjunction with ESRS 2 General disclosures + - urn: urn:intuitem:risk:req_node:esrs_p1:node667 + assessable: true + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-c + description: This appendix is an integral part of ESRS 2 and has the same authority + as the other parts of the standard. The following table outlines the requirements + in topical ESRS that need to be taken into account when reporting against + the Disclosure Requirements in ESRS 2. diff --git a/backend/library/libraries/esrs-p2.yaml b/backend/library/libraries/esrs-p2.yaml new file mode 100644 index 000000000..566a1bc88 --- /dev/null +++ b/backend/library/libraries/esrs-p2.yaml @@ -0,0 +1,10071 @@ +urn: urn:intuitem:risk:library:esrs_p2 +locale: en +ref_id: ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS E5 +name: European sustainability reporting standards (ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS + E5) +description: 'The Commission adopted today the European Sustainability Reporting Standards + (ESRS) for use by all companies subject to the Corporate Sustainability Reporting + Directive (CSRD). + + ESRS E1 Climate change-ESRS E2 Pollution-ESRS E3 Water and marine resources-ESRS + E4 Biodiversity and ecosystems-ESRS E5 Resource use and circular economy + + Current consolidated version: 22/12/2023 + + https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222' +copyright: EUROPEAN COMMISSION +version: 1 +provider: EUROPEAN COMMISSION +packager: intuitem +objects: + framework: + urn: urn:intuitem:risk:framework:esrs_p2 + ref_id: ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS E5 + name: European sustainability reporting standards (ESRS E1/ESRS E2/ESRS E3/ESRS + E4/ESRS E5) + description: 'The Commission adopted today the European Sustainability Reporting + Standards (ESRS) for use by all companies subject to the Corporate Sustainability + Reporting Directive (CSRD). + + ESRS E1 Climate change-ESRS E2 Pollution-ESRS E3 Water and marine resources-ESRS + E4 Biodiversity and ecosystems-ESRS E5 Resource use and circular economy + + Current consolidated version: 22/12/2023 + + https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222' + requirement_nodes: + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1 + assessable: false + depth: 1 + ref_id: ESRS E1 + name: 'CLIMATE CHANGE ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node3 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1 + name: 'Objective ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node4 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: "1.The objective of this Standard is to specify Disclosure Requirements\ + \ which will enable users of sustainability statements to understand: \n(a)\t\ + how the undertaking affects climate change, in terms of material positive\ + \ and negative actual and potential impacts; \n(b)\tthe undertaking\u2019\ + s past, current, and future mitigation efforts in line with the Paris Agreement\ + \ (or an updated international agreement on climate change) and compatible\ + \ with limiting global warming to 1.5\xB0C; \n(c)\tthe plans and capacity\ + \ of the undertaking to adapt its strategy and business model, in line with\ + \ the transition to a sustainable economy and to contribute to limiting global\ + \ warming to 1.5\xB0C; \n(d)\tany other actions taken by the undertaking,\ + \ and the result of such actions to prevent, mitigate or remediate actual\ + \ or potential negative impacts, and to address risks and opportunities; \n\ + (e)\tthe nature, type and extent of the undertaking\u2019s material risks\ + \ and opportunities arising from the undertaking\u2019s impacts and dependencies\ + \ on climate change, and how the undertaking manages them; and \n(f)\tthe\ + \ financial effects on the undertaking over the short-, medium- and long-term\ + \ of risks and opportunities arising from the undertaking\u2019s impacts and\ + \ dependencies on climate change. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node5 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: '2.The Disclosure Requirements of this Standard take into account + the requirements of related EU legislation and regulation (i.e., EU Climate + Law ( 23 ), Climate Benchmark Standards Regulation ( 24 ), Sustainable Finance + Disclosure Regulation (SFDR) ( 25 ), EU Taxonomy ( 26 ), and EBA Pillar 3 + disclosure requirements ( 27 )). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node6 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: "3.This Standard covers Disclosure Requirements related to the\ + \ following sustainability matters: \u2018Climate change mitigation\u2019\ + \ and \u2018Climate change adaptation\u2019. It also covers energy-related\ + \ matters, to the extent that they are relevant to climate change. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node7 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: "4.Climate change mitigation relates to the undertaking\u2019s\ + \ endeavours to the general process of limiting the increase in the global\ + \ average temperature to 1,5 \xB0C above pre-industrial levels in line with\ + \ the Paris Agreement. This Standard covers disclosure requirements related\ + \ but not limited to the seven Greenhouse gases (GHG) carbon dioxide (CO2),\ + \ methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons\ + \ (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). It also\ + \ covers Disclosure Requirements on how the undertaking addresses its GHG\ + \ emissions as well as the associated transition risks. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node8 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: "5.Climate change adaptation relates to the undertaking\u2019s\ + \ process of adjustment to actual and expected climate change. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node9 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: '6.This Standard covers Disclosure Requirements regarding climate-related + hazards that can lead to physical climate risks for the undertaking and its + adaptation solutions to reduce these risks. It also covers transition risks + arising from the needed adaptation to climate- related hazards. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node10 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3 + description: "7.The Disclosure Requirements related to \u2018Energy\u2019 cover\ + \ all types of energy production and consumption. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node11 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1 + name: 'Interactions with other ESRS ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node12 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11 + description: "8.\tOzone-depleting substances (ODS), nitrogen oxides (NOX) and\ + \ sulphur oxides (SOX), among other air emissions, are connected to climate\ + \ change but are covered under the reporting requirements in ESRS E2. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node13 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11 + description: "9.\tImpacts on people that may arise from the transition to a\ + \ climate-neutral economy are covered under the ESRS S1 Own workforce, ESRS\ + \ S2 Workers in the value chain, ESRS S3 Affected communities and ESRS S4\ + \ Consumers and end-users. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node14 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11 + description: "10.\tClimate change mitigation and adaptation are closely related\ + \ to topics addressed in particular in ESRS E3 Water and marine resources\ + \ and ESRS E4 Biodiversity and ecosystems. With regard to water and as illustrated\ + \ in the table of climate-related hazards in AR 11, this standard addresses\ + \ acute and chronic physical risks which arise from the water and ocean-related\ + \ hazards. Biodiversity loss and ecosystem degradation that may be caused\ + \ by climate change are addressed in ESRS E4 Biodiversity and ecosystems. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node15 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11 + description: "11.\tThis Standard should be read and applied in conjunction with\ + \ ESRS 1 General requirements and ESRS 2 General disclosures. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node16 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1 + name: 'Disclosure Requirements ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node17 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node16 + name: ESRS 2 General disclosures + description: "12.\tThe requirements of this section should be read and applied\ + \ in conjunction with the disclosures required by ESRS 2 on Chapter 2 Governance,\ + \ Chapter 3 Strategy and Chapter 4 Impact, risk and opportunity management.\ + \ The resulting disclosures shall be presented in the sustainability statement\ + \ alongside the disclosures required by ESRS 2, except for ESRS 2 SBM-3 Material\ + \ impacts, risks and opportunities and their interaction with strategy and\ + \ business model, for which the undertaking may, in accordance with ESRS 2\ + \ paragraph 49, present the disclosures alongside the other disclosures required\ + \ in this topical standard. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node18 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17 + name: 'Governance ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node19 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node18 + name: Disclosure requirement related to ESRS 2 GOV-3 + description: 'Integration of sustainability- related performance in incentive + schemes ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.gov-3-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node19 + ref_id: E1.GOV-3-13 + description: 'The undertaking shall disclose whether and how climate-related + considerations are factored into the remuneration of members of the administrative, + management and supervisory bodies, including if their performance has been + assessed against the GHG emission reduction targets reported under Disclosure + Requirement E1-4 and the percentage of the remuneration recognised in the + current period that is linked to climate related considerations, with an explanation + of what the climate considerations are. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node21 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17 + name: 'Strategy ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node21 + ref_id: E1-1 + name: Disclosure Requirement E1-1 + description: 'Transition plan for climate change mitigation ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1 + ref_id: E1-1-14 + description: 'The undertaking shall disclose its transition plan for climate + change mitigation ( 28 ). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1 + ref_id: E1-1 -15 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the undertaking\u2019s past, current, and future mitigation efforts to\ + \ ensure that its strategy and business model are compatible with the transition\ + \ to a sustainable economy, and with the limiting of global warming to 1.5\ + \ \xB0C in line with the Paris Agreement and with the objective of achieving\ + \ climate neutrality by 2050 and, where relevant, the undertaking\u2019s exposure\ + \ to coal, oil and gas-related activities. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1 + ref_id: E1-1 -16 + description: 'The information required by paragraph 14 shall include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.a + description: "by reference to GHG emission reduction targets (as required by\ + \ Disclosure Requirement E1-4), an explanation of how the undertaking\u2019\ + s targets are compatible with the limiting of global warming to 1.5\xB0C in\ + \ line with the Paris Agreement; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.b + description: "by reference to GHG emission reduction targets (as required by\ + \ Disclosure Requirement E1-4) and the climate change mitigation actions (as\ + \ required by Disclosure Requirement E1-3), an explanation of the decarbonisation\ + \ levers identified, and key actions planned, including changes in the undertaking\u2019\ + s product and service portfolio and the adoption of new technologies in its\ + \ own operations, or the upstream and/or downstream value chain; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.c + description: "by reference to the climate change mitigation actions (as required\ + \ by Disclosure Requirement E1-3), an explanation and quantification of the\ + \ undertaking\u2019s investments and funding supporting the implementation\ + \ of its transition plan, with a reference to the key performance indicators\ + \ of taxonomy-aligned CapEx, and where relevant the CapEx plans, that the\ + \ undertaking discloses in accordance with Commission Delegated Regulation\ + \ (EU) 2021/2178; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.d + description: "a qualitative assessment of the potential locked-in GHG emissions\ + \ from the undertaking\u2019s key assets and products. This shall include\ + \ an explanation of if and how these emissions may jeopardise the achievement\ + \ of the undertaking\u2019s GHG emission reduction targets and drive transition\ + \ risk, and if applicable, an explanation of the undertaking\u2019s plans\ + \ to manage its GHG-intensive and energy- intensive assets and products; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.e + description: 'for undertakings with economic activities that are covered by + delegated regulations on climate adaptation or mitigation under the Taxonomy + Regulation, an explanation of any objective or plans (CapEX, CapEx plans, + OpEX) that the undertaking has for aligning its economic activities (revenues, + CapEx, OpEx) with the criteria established in Commission Delegated Regulation + 2021/2139 ( 29 ); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.f + description: 'if applicable, a disclosure of significant CapEx amounts invested + during the reporting period related to coal, oil and gas-related economic + activities; ( 30 ) ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.g + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.g + description: 'a disclosure on whether or not the undertaking is excluded from + the EU Paris-aligned Benchmarks; ( 31 ) ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.h + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.h + description: "an explanation of how the transition plan is embedded in and aligned\ + \ with the undertaking\u2019s overall business strategy and financial planning; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.i + description: 'whether the transition plan is approved by the administrative, + management and supervisory bodies; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.j + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16 + ref_id: E1-1 -16.j + description: "an explanation of the undertaking\u2019s progress in implementing\ + \ the transition plan. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1 + ref_id: E1-17 + description: 'In case the undertaking does not have a transition plan in place, + it shall indicate whether and, if so, when it will adopt a transition plan. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node37 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node21 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: 'Material impacts, risks and opportunities and their interaction + with strategy and business model ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node37 + ref_id: E1.SBM-3-18 + description: 'The undertaking shall explain for each material climate-related + risk it has identified, whether the entity considers the risk to be a climate- + related physical risk or climate-related transition risk. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node37 + ref_id: E1.SBM-3-19 + description: 'The undertaking shall describe the resilience of its strategy + and business model in relation to climate change. This description shall include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19 + ref_id: E1.SBM-3-19.a + description: 'the scope of the resilience analysis; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19 + ref_id: E1.SBM-3-19.b + description: 'how and when the resilience analysis has been conducted, including + the use of climate scenario analysis as referenced in the Disclosure Requirement + related to ESRS 2 IRO-1 and the related application requirement paragraphs; + and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19 + ref_id: E1.SBM-3-19.c + description: 'the results of the resilience analysis including the results from + the use of scenario analysis. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node43 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17 + name: 'Impact, risk and opportunity management ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node44 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43 + name: Disclosure requirement related to ESRS 2 IRO-1 + description: 'Description of the processes to identify and assess material climate-related + impacts, risks and opportunities ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node44 + ref_id: E1.IRO-1-20 + description: 'The undertaking shall describe the process to identify and assess + climate-related impacts, risks and opportunities. This description shall include + its process in relation to: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20 + ref_id: E1.IRO-1-20.a + description: "impacts on climate change, in particular, the undertaking\u2019\ + s GHG emissions (as required by Disclosure Requirement ESRS E1-6); " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20 + ref_id: E1.IRO-1-20.b + description: 'climate-related physical risks in own operations and along the + upstream and downstream value chain, in particular: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b + ref_id: E1.IRO-1-20.b.i + description: 'the identification of climate-related hazards, considering at + least high emission climate scenarios; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b + ref_id: E1.IRO-1-20.b.ii + description: 'the assessment of how its assets and business activities may be + exposed and are sensitive to these climate-related hazards, creating gross + physical risks for the undertaking. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20 + ref_id: E1.IRO-1-20.c + description: 'climate-related transition risks and opportunities in own operations + and along the upstream and downstream value chain, in particular: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c + ref_id: E1.IRO-1-20.c.i + description: "the identification of climate-related transition events, considering\ + \ at least a climate scenario in line with limiting global warming to 1.5\xB0\ + C with no or limited overshoot; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c + ref_id: E1.IRO-1-20.c.ii + description: 'the assessment of how its assets and business activities may be + exposed to these climate-related transition events, creating gross transition + risks or opportunities for the undertaking. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node44 + ref_id: E1.IRO-1-21 + description: 'When disclosing the information required under paragraphs 20 (b)and + 20 (c) the undertaking shall explain how it has used climate-related scenario + analysis, including a range of climate scenarios, to inform the identification + and assessment of physical risks and transition risks and opportunities over + the short-, medium- and long-term. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43 + ref_id: E1-2 + name: 'Disclosure Requirement E1-2 ' + description: Policies related to climate change mitigation and adaptation + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2 + ref_id: E1-2.22 + description: 'The undertaking shall describe its policies adopted to manage + its material impacts, risks and opportunities related to climate change mitigation + and adaptation. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2 + ref_id: E1-2.23 + description: 'The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of its material climate change mitigation + and adaptation impacts, risks and opportunities. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2 + ref_id: E1-2.24 + description: 'The disclosure required by paragraph 22 shall contain the information + on the policies the undertaking has in place to manage its material impacts, + risks and opportunities related to climate change mitigation and adaptation + in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability + matters. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2 + ref_id: E1-2.25 + description: 'The undertaking shall indicate whether and how its policies address + the following areas: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25 + ref_id: E1-2.25.a + description: climate change mitigation; + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25 + ref_id: E1-2.25.b + description: climate change adaptation; + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25 + ref_id: E1-2.25.c + description: energy efficiency; + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25 + ref_id: E1-2.25.d + description: renewable energy deployment; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25 + ref_id: E1-2.25.e + description: 'other ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43 + ref_id: E1-3 + name: Disclosure Requirement E1-3 + description: 'Actions and resources in relation to climate change policies ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3 + ref_id: E1-3.26 + description: 'The undertaking shall disclose its climate change mitigation and + adaptation actions and the resources allocated for their implementation. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3 + ref_id: E1-3.27 + description: 'The objective of this Disclosure Requirement is to provide an + understanding of the key actions taken and planned to achieve climate-related + policy objectives and targets. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3 + ref_id: E1-3.28 + description: 'The description of the actions and resources related to climate + change mitigation and adaptation shall follow the principles stated in ESRS + 2 MDR-A Actions and resources in relation to material sustainability matters. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3 + ref_id: E1-3.29 + description: 'In addition to ESRS 2 MDR-A, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29 + ref_id: E1-3.29.a + description: 'when listing key actions taken in the reporting year and planned + for the future, present the climate change mitigation actions by decarbonisation + lever including the nature- based solutions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29 + ref_id: E1-3.29.b + description: 'when describing the outcome of the actions for climate change + mitigation, include the achieved and expected GHG emission reductions; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29 + ref_id: E1-3.29.c + description: 'relate significant monetary amounts of CapEx and OpEx required + to implement the actions taken or planned to: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c + ref_id: E1-3.29.c.i + description: 'the relevant line items or notes in the financial statements; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c + ref_id: E1-3.29.c.ii + description: 'the key performance indicators required under Commission Delegated + Regulation (EU) 2021/2178; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c + ref_id: E1-3.29.c.iii + description: 'if applicable, the CapEx plan required by Commission Delegated + Regulation (EU) 2021/2178. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node75 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17 + name: 'Metrics and targets ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node75 + ref_id: E1-4 + name: Disclosure Requirement E1-4 + description: 'Targets related to climate change mitigation and adaptation ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4 + ref_id: E1-4.30 + description: 'The undertaking shall disclose the climate-related targets it + has set. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4 + ref_id: E1-4.31 + description: 'The objective of this Disclosure Requirement is to enable an understanding + of the targets the undertaking has set to support its climate change mitigation + and adaptation policies and address its material climate-related impacts, + risks and opportunities. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4 + ref_id: E1-4.32 + description: 'The disclosure of the targets required in paragraph 30 shall contain + the information required in ESRS 2 MDR-T Tracking effectiveness of policies + and actions through targets. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4 + ref_id: E1-4.33 + description: 'For the disclosure required by paragraph 30, the undertaking shall + disclose whether and how it has set GHG emissions reduction targets and/or + any other targets to manage material climate-related impacts, risks and opportunities, + for example, renewable energy deployment, energy efficiency, climate change + adaptation, and physical or transition risk mitigation. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4 + ref_id: E1-4.34 + description: 'If the undertaking has set GHG emission reduction targets ( 32 + ), ESRS 2 MDR-T and the following requirements shall apply: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + ref_id: E1-4.34.a + description: 'GHG emission reduction targets shall be disclosed in absolute + value (either in tonnes of CO2eq or as a percentage of the emissions of a + base year) and, where relevant, in intensity value; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + ref_id: E1-4.34.b + description: GHG emission reduction targets shall be disclosed for Scope 1, + 2, and 3 GHG emissions, either separately or combined. The undertaking shall + specify, in case of combined GHG emission reduction targets, which GHG emission + Scopes (1, 2 and/or 3) are covered by the target, the share related to each + respective GHG emission Scope and which GHGs are covered. The undertaking + shall explain how the consistency of these targets with its GHG inventory + boundaries is ensured (as required by Disclosure Requirement E1-6). The GHG + emission reduction targets shall be gross targets, meaning that the undertaking + shall not include GHG removals, carbon credits or avoided emissions as a means + of achieving the GHG emission reduction targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + ref_id: E1-4.34.c + description: 'the undertaking shall disclose its current base year and baseline + value, and from 2030 onwards, update the base year for its GHG emission reduction + targets after every five-year period thereafter. The undertaking may disclose + the past progress made in meeting its targets before its current base year + provided that this information is consistent with the requirements of this + Standard; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + ref_id: E1-4.34.d + description: 'GHG emission reduction targets shall at least include target values + for the year 2030 and, if available, for the year 2050. From 2030, target + values shall be set after every 5-year period thereafter; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + ref_id: E1-4.34.e + description: "the undertaking shall state whether the GHG emission reduction\ + \ targets are science- based and compatible with limiting global warming to\ + \ 1.5\xB0C. The undertaking shall state which framework and methodology has\ + \ been used to determine these targets including whether they are derived\ + \ using a sectoral decarbonisation pathway and what the underlying climate\ + \ and policy scenarios are and whether the targets have been externally assured.\ + \ As part of the critical assumptions for setting GHG emission reduction targets,\ + \ the undertaking shall briefly explain how it has considered future developments\ + \ (e.g., changes in sales volumes, shifts in customer preferences and demand,\ + \ regulatory factors, and new technologies) and how these will potentially\ + \ impact both its GHG emissions and emissions reductions; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34 + ref_id: E1-4.34.f + description: 'the undertaking shall describe the expected decarbonisation levers + and their overall quantitative contributions to achieve the GHG emission reduction + targets (e.g., energy or material efficiency and consumption reduction, fuel + switching, use of renewable energy, phase out or substitution of product and + process). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node75 + ref_id: E1-5 + name: Disclosure Requirement E1-5 + description: 'Energy consumption and mix ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5 + ref_id: E1-5.35 + description: 'The undertaking shall provide information on its energy consumption + and mix. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5 + ref_id: E1-5.36 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of the undertaking\u2019s total energy consumption in absolute\ + \ value, improvement in energy efficiency, exposure to coal, oil and gas-related\ + \ activities, and the share of renewable energy in its overall energy mix. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5 + ref_id: E1-5.37 + description: 'The disclosure required by paragraph 35 shall include the total + energy consumption in MWh related to own operations disaggregated by: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37 + ref_id: E1-5.37.a + description: 'total energy consumption from fossil sources ( 33 ); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37 + ref_id: E1-5.37.b + description: 'total energy consumption from nuclear sources; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37 + ref_id: E1-5.37.c + description: 'total energy consumption from renewable sources disaggregated + by: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c + ref_id: E1-5.37.c.i + description: 'fuel consumption for renewable sources including biomass (also + comprising industrial and municipal waste of biologic origin), biofuels, biogas, + hydrogen from renewable sources ( 34 ), etc.; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c + ref_id: E1-5.37.c.ii + description: 'consumption of purchased or acquired electricity, heat, steam, + and cooling from renewable sources; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c + ref_id: E1-5.37.c.iii + description: 'consumption of self-generated non-fuel renewable energy. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5 + ref_id: E1-5.38 + description: 'The undertaking with operations in high climate impact sectors + ( 35 ) shall further disaggregate their total energy consumption from fossil + sources by: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38 + ref_id: E1-5.38.a + description: 'fuel consumption from coal and coal products; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38 + ref_id: E1-5.38.b + description: 'fuel consumption from crude oil and petroleum products; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38 + ref_id: E1-5.38.c + description: 'fuel consumption from natural gas; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38 + ref_id: E1-5.38.d + description: 'fuel consumption from other fossil sources; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38 + ref_id: E1-5.38.e + description: 'consumption of purchased or acquired electricity, heat, steam, + or cooling from fossil sources; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5 + ref_id: E1-5.39 + description: 'In addition, where applicable, the undertaking shall disaggregate + and disclose separately its non-renewable energy production and renewable + energy production in MWh. ( 36 ) ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node105 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17 + name: 'Energy intensity based on net revenue ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node106 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105 + description: 'The undertaking shall provide information on the energy intensity + (total energy consumption per net revenue) associated with activities in high + climate impact sectors. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node107 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105 + description: 'The disclosure on energy intensity required by paragraph 40 shall + only be derived from the total energy consumption and net revenue from activities + in high climate impact sectors. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node108 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105 + description: 'The undertaking shall specify the high climate impact sectors + that are used to determine the energy intensity required by paragraph 40. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node109 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105 + description: 'The undertaking shall disclose the reconciliation to the relevant + line item or notes in the financial statements of the net revenue amount from + activities in high climate impact sectors (the denominator in the calculation + of the energy intensity required by paragraph 40). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105 + ref_id: E1-6 + name: Disclosure Requirement E1-6 + description: 'Gross Scopes 1, 2, 3 and Total GHG emissions ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.44 + description: 'The undertaking shall disclose in metric tonnes of CO2eq its ( + 38 ): ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44 + ref_id: E1-6.44.a + description: 'gross Scope 1 GHG emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44 + ref_id: E1-6.44.b + description: 'gross Scope 2 GHG emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44 + ref_id: E1-6.44.c + description: 'gross Scope 3 GHG emissions; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44 + ref_id: E1-6.44.d + description: 'total GHG emissions. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.45 + description: 'The objective of the Disclosure Requirement in paragraph 44 in + respect of: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45 + ref_id: E1-6.45.a + description: 'gross Scope 1 GHG emissions as required by paragraph 44 (a) is + to provide an understanding of the direct impacts of the undertaking on climate + change and the proportion of its total GHG emissions that are regulated under + emission trading schemes. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45 + ref_id: E1-6.45.b + description: "gross Scope 2 GHG emissions as required by paragraph 44 (b) is\ + \ to provide an understanding of the indirect impacts on climate change caused\ + \ by the undertaking\u2019s consumed energy whether externally purchased or\ + \ acquired. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45 + ref_id: E1-6.45.c + description: "gross Scope 3 GHG emissions as required by paragraph 44 (c) is\ + \ to provide an understanding of the GHG emissions that occur in the undertaking\u2019\ + s upstream and downstream value chain beyond its Scope 1 and 2 GHG emissions.\ + \ For many undertakings, Scope 3 GHG emissions may be the main component of\ + \ their GHG inventory and are an important driver of the undertaking\u2019\ + s transition risks. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45 + ref_id: E1-6.45.d + description: "total GHG emissions as required by paragraph 44 (d) is to provide\ + \ an overall understanding of the undertaking\u2019s GHG emissions and whether\ + \ they occur from its own operations or the usptream and donwstream value\ + \ chain. This disclosure is a prerequisite for measuring progress towards\ + \ reducing GHG emissions in accordance with the undertaking\u2019s climate-related\ + \ targets and EU policy goals. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.46 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.46 + description: "When disclosing the information on GHG emissions required under\ + \ paragraph 44, the undertaking shall refer to ESRS 1 paragraphs from 62 to\ + \ 67. In principle, the data on GHG emissions of its associates or joint ventures\ + \ that are part of the undertaking\u2019s upstream and downstream value chain\ + \ (ESRS 1 Paragraph 67) are not limited to the share of equity held. For its\ + \ associates, joint ventures, unconsolidated subsidiaries (investment entities)\ + \ and contractual arrangements that are joint arrangements not structured\ + \ through an entity (i.e., jointly controlled operations and assets), the\ + \ undertaking shall include the GHG emissions in accordance with the extent\ + \ of the undertaking\u2019s operational control over them. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.47 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.47 + description: 'In case of significant changes in the definition of what constitutes + the reporting undertaking and its upstream and downstream value chain, the + undertaking shall disclose these changes and explain their effect on the year-to-year + comparability of its reported GHG emissions (i.e., the effect on the comparability + of current versus previous reporting period GHG emissions). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.48 + description: 'The disclosure on gross Scope 1 GHG emissions required by paragraph + 44 (a) shall include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48 + ref_id: E1-6.48.a + description: 'the gross Scope 1 GHG emissions in metric tonnes of CO2eq; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48 + ref_id: E1-6.48.b + description: 'the percentage of Scope 1 GHG emissions from regulated emission + trading schemes. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.49 + description: 'The disclosure on gross Scope 2 GHG emissions required by paragraph + 44 (b) shall include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49 + ref_id: E1-6.49.a + description: 'the gross location-based Scope 2 GHG emissions in metric tonnes + of CO2eq; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49 + ref_id: E1-6.49.b + description: 'the gross market-based Scope 2 GHG emissions in metric tonnes + of CO2eq. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.50 + description: 'For Scope 1 and Scope 2 emissions disclosed as required by paragraphs + 44 (a) and (b) the undertaking shall disaggregate the information, separately + disclosing emissions from: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50 + ref_id: E1-6.50.a + description: 'the consolidated accounting group (the parent and subsidiaries); + and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50 + ref_id: E1-6.50.b + description: 'investees such as associates, joint ventures, or unconsolidated + subsidiaries that are not fully consolidated in the financial statements of + the consolidated accounting group, as well as contractual arrangements that + are joint arrangements not structured through an entity (i.e., jointly controlled + operations and assets), for which it has operational control. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.51 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.51 + description: 'The disclosure of gross Scope 3 GHG emissions required by paragraph + 44 (c) shall include GHG emissions in metric tonnes of CO2eq from each significant + Scope 3 category (i.e. each Scope 3 category that is a priority for the undertaking) + . ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6 + ref_id: E1-6.52 + description: 'The disclosure of total GHG emissions required by paragraph 44 + (d) shall be the sum of Scope 1, 2 and 3 GHG emissions required by paragraphs + 44 (a) to (c). The total GHG emissions shall be disclosed with a disaggregation + that makes a distinction of: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52 + ref_id: E1-6.52.a + description: 'the total GHG emissions derived from the underlying Scope 2 GHG + emissions being measured using the location-based method; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52 + ref_id: E1-6.52.b + description: 'the total GHG emissions derived from the underlying Scope 2 GHG + emissions being measured using the market-based method. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node136 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17 + name: 'GHG Intensity based on net revenue ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node137 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136 + description: 'The undertaking shall disclose its GHG emissions intensity (total + GHG emissions per net revenue). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node138 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136 + description: 'The disclosure on GHG intensity required by paragraph 53 shall + provide the total GHG emissions in metric tonnes of CO2eq (required by paragraph + 44 (d)) per net revenue. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node139 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136 + description: 'The undertaking shall disclose the reconciliation to the relevant + line item or notes in the financial statements of the net revenue amounts + (the denominator in the calculation of the GHG emissions intensity required + by paragraph 53). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136 + ref_id: E1-7 + name: Disclosure Requirement E1-7 + description: 'GHG removals and GHG mitigation projects financed through carbon + credits ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + ref_id: E1-7.56 + description: 'The undertaking shall disclose: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56 + ref_id: E1-7.56.a + description: 'GHG removals and storage in metric tonnes of CO2eq resulting from + projects it may have developed in its own operations, or contributed to in + its upstream and downstream value chain; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56 + ref_id: E1-7.56.b + description: 'the amount of GHG emission reductions or removals from climate + change mitigation projects outside its value chain it has financed or intends + to finance through any purchase of carbon credits. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + ref_id: E1-7.57 + description: 'The objective of this Disclosure Requirement is: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57 + ref_id: E1-7.57.a + description: "to provide an understanding of the undertaking\u2019s actions\ + \ to permanently remove or actively support the removal of GHG from the atmosphere,\ + \ potentially for achieving net-zero targets (as stated in paragraph 60). " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57 + ref_id: E1-7.57.b + description: 'to provide an understanding of the extent and quality of carbon + credits the undertaking has purchased or intends to purchase from the voluntary + market, potentially for supporting its GHG neutrality claims (as stated in + paragraph 61). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + ref_id: E1-7.58 + description: 'The disclosure on GHG removals and storage required by paragraph + 56 (a) shall include, if applicable: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58 + ref_id: E1-7.58.a + description: "the total amount of GHG removals and storage in metric tonnes\ + \ of CO2eq disaggregated and separately disclosed for the amount related to\ + \ the undertaking\u2019s own operations and its upstream and donwstream value\ + \ chain, and broken down by removal activity; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58 + ref_id: E1-7.58.b + description: 'the calculation assumptions, methodologies and frameworks applied + by the undertaking. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + ref_id: E1-7.59 + description: 'The disclosure on carbon credits required by paragraph 56 (b) + shall include, if applicable: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59 + ref_id: E1-7.59.a + description: "the total amount of carbon credits outside the undertaking\u2019\ + s value chain in metric tonnes of CO2eq that are verified against recognised\ + \ quality standards and cancelled in the reporting period; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59 + ref_id: E1-7.59.b + description: "the total amount of carbon credits outside the undertaking\u2019\ + s value chain in metric tonnes of CO2eq planned to be cancelled in the future\ + \ and whether they are based on existing contractual agreements or not. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.60 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + ref_id: E1-7.60 + description: 'In the case where the undertaking discloses a net-zero target + in addition to the gross GHG emission reduction targets in accordance with + Disclosure Requirement E1-4, paragraph 30, it shall explain the scope, methodologies + and frameworks applied and how the residual GHG emissions (after approximately + 90-95% of GHG emission reduction with the possibility for justified sectoral + variations in line with a recognised sectoral decarbonisation pathway) are + intended to be neutralised by, for example, GHG removals in its own operations + and upstream and donwstream value chain. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7 + ref_id: E1-7.61 + description: 'In the case where the undertaking may have made public claims + of GHG neutrality that involve the use of carbon credits, it shall explain: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61 + ref_id: E1-7.61.a + description: 'whether and how these claims are accompanied by GHG emission reduction + targets as required by Disclosure requirement ESRS E1- 4; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61 + ref_id: E1-7.61.b + description: 'whether and how these claims and the reliance on carbon credits + neither impede nor reduce the achievement of its GHG emission reduction targets + ( ), or, if applicable, its net zero target; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61 + ref_id: E1-7.61.c + description: 'the credibility and integrity of the carbon credits used, including + by reference to recognised quality standards. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136 + ref_id: E1-8 + name: Disclosure Requirement E1-8 + description: 'Internal carbon pricing ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.62 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8 + ref_id: E1-8.62 + description: The undertaking shall disclose whether it applies internal carbon + pricing schemes, and if so, how they support its decision making and incentivise + the implementation of climate-related policies and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8 + ref_id: E1-8.63 + description: 'The information required in paragraph 62 shall include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63 + ref_id: E1-8.63.a + description: 'the type of internal carbon pricing scheme, for example, the shadow + prices applied for CapEX or research and development (R&D) investment decision + making, internal carbon fees or internal carbon funds; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63 + ref_id: E1-8.63.b + description: 'the specific scope of application of the carbon pricing schemes + (activities, geographies, entities, etc.); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63 + ref_id: E1-8.63.c + description: 'the carbon prices applied according to the type of scheme and + critical assumptions made to determine the prices, including the source of + the applied carbon prices and why these are deemed relevant for their chosen + application. The undertaking may disclose the calculation methodology of the + carbon prices including the extent to which these have been set using scientific + guidance and how their future development is related to science- based carbon + pricing trajectories; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63 + ref_id: E1-8.63.d + description: "the current year approximate gross GHG emission volumes by Scopes\ + \ 1, 2 and, where applicable, Scope 3 in metric tonnes of CO2eq covered by\ + \ these schemes, as well as their share of the undertaking\u2019s overall\ + \ GHG emissions for each respective Scope. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136 + ref_id: E1-9 + name: Disclosure Requirement E1-9 + description: 'Anticipated financial effects from material physical and transition + risks and potential climate-related opportunities ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.64 + description: 'The undertaking shall disclose its: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64 + ref_id: E1-9.64.a + description: 'anticipated financial effects from material physical risks; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64 + ref_id: E1-9.64.b + description: 'anticipated financial effects from material transition risks; + and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64 + ref_id: E1-9.64.c + description: 'potential to benefit from material climate-related opportunities. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.65 + description: 'The information required by paragraph 64 is in addition to the + information on current financial effects required under ESRS 2 SBM-3 para + 48 (d). The objective of this Disclosure Requirement related to: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65 + ref_id: E1-9.65.a + description: "anticipated financial effects due to material physical risks and\ + \ transition risks is to provide an understanding of how these risks have\ + \ (or could reasonably be expected to have) a material influence on the undertaking\u2019\ + s financial position, financial performance and cash flows, over the short-,\ + \ medium- and long- term. The results of scenario analysis used to conduct\ + \ resilience analysis as required under paragraphs AR 10 to AR 13 should inform\ + \ the assessment of anticipated financial effects from material physical and\ + \ transition risks. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65 + ref_id: E1-9.65.b + description: 'potential to pursue material climate-related opportunities is + to enable an understanding of how the undertaking may financially benefit + from material climate- related opportunities. This disclosure is complementary + to the key performance indicators to be disclosed in accordance with Commission + Delegated Regulation (EU) 2021/2178. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.66 + description: 'The disclosure of anticipated financial effects from material + physical risks required by paragraph 64 (a) shall include ( 41 ): ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66 + ref_id: E1-9.66.a + description: 'the monetary amount and proportion (percentage) of assets at material + physical risk over the short-, medium- and long-term before considering climate + change adaptation actions; with the monetary amounts of these assets disaggregated + by acute and chronic physical risk ( 42 ); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66 + ref_id: E1-9.66.b + description: 'the proportion of assets at material physical risk addressed by + the climate change adaptation actions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66 + ref_id: E1-9.66.c + description: 'the location of significant assets at material physical risk ( + 43 ); and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66 + ref_id: E1-9.66.d + description: 'the monetary amount and proportion (percentage) of net revenue + from its business activities at material physical risk over the short-, medium- + and long-term. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.67 + description: 'The disclosure of anticipated financial effects from material + transition risks required by paragraph 64 (b) shall include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67 + ref_id: E1-9.67.a + description: 'the monetary amount and proportion (percentage) of assets at material + transition risk over the short-, medium- and long-term before considering + climate mitigation actions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67 + ref_id: E1-9.67.b + description: 'the proportion of assets at material transition risk addressed + by the climate change mitigation actions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67 + ref_id: E1-9.67.c + description: "a breakdown of the carrying value of the undertaking\u2019s real\ + \ estate assets by energy-efficiency classes ( 44 ); " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67 + ref_id: E1-9.67.d + description: 'liabilities that may have to be recognised in financial statements + over the short-, medium- and long-term; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67 + ref_id: E1-9.67.e + description: "the monetary amount and proportion (percentage) of net revenue\ + \ from its business activities at material transition risk over the short-,\ + \ medium- and long-term including, where relevant, the net revenue from the\ + \ undertaking\u2019s customers operating in coal, oil and gas- related activities. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.68 + description: 'The undertaking shall disclose reconciliations to the relevant + line items or notes in the financial statements of the following: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68 + ref_id: E1-9.68.a + description: 'significant amounts of the assets and net revenue at material + physical risk (as required by paragraph 66); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68 + ref_id: E1-9.68.b + description: 'significant amounts of the assets, liabilities, and net revenue + at material transition risk (as required by paragraph 67). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.69 + description: 'For the disclosure of the potential to pursue climate-related + opportunities required by paragraph 64 (c) the undertaking shall consider + ( 45 ): ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69 + ref_id: E1-9.69.a + description: 'its expected cost savings from climate change mitigation and adaptation + actions; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69 + ref_id: E1-9.69.b + description: 'the potential market size or expected changes to net revenue from + low-carbon products and services or adaptation solutions to which the undertaking + has or may have access. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.70 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9 + ref_id: E1-9.70 + description: 'A quantification of the financial effects that arise from opportunities + is not required if such a disclosure does not meet the qualitative characteristics + of useful information included under ESRS 1 Appendix B Qualitative characteristics + of information. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a + assessable: false + depth: 1 + ref_id: ESRS E1-Appendix A + name: 'Application Requirements ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node192 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a + name: 'Strategy ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node192 + ref_id: E1-1 AR + name: Disclosure Requirement E1-1 + description: 'Transition plan for climate change mitigation ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-1 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar + ref_id: E1-1 AR 1 + description: "A transition plan relates to the undertaking\u2019s efforts in\ + \ climate change mitigation. When disclosing its transition plan, the undertaking\ + \ is expected to provide a high-level explanation of how it will adjust its\ + \ strategy and business model to ensure compatibility with the transition\ + \ to a sustainable economy and with the limiting of global warming to 1.5\xB0\ + C in line with the Paris Agreement (or an updated inter national agreement\ + \ on climate change) and the objective of achieving climate neutrality by\ + \ 2050 with no or limited overshoot as established in Regulation (EU) 2021/1119\ + \ (European Climate Law), and where applicable, how it will adjust its exposure\ + \ to coal, and oil and gas-related activities. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-2 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar + ref_id: E1-1 AR 2 + description: "Sectoral pathways have not yet been defined by the public policies\ + \ for all sectors. Hence, the disclosure under paragraph 16 (a) on the compatibility\ + \ of the transition plan with the objective of limiting global warming to\ + \ 1.5\xB0C should be understood as the disclosure of the undertaking\u2019\ + s GHG emissions reduction target. The disclosure under paragraph 16 (a) shall\ + \ be benchmarked in relation to a pathway to 1.5\xB0C. This benchmark should\ + \ be based on either a sectoral decarbonisation pathway if available for the\ + \ undertaking\u2019s sector or an economy- wide scenario bearing in mind its\ + \ limitations (i.e., it is a simple translation of emission reduction objectives\ + \ from the state to undertaking level). This AR should be read also in conjunction\ + \ with AR 26 and AR 27 and the sectoral decarbonisation pathways they refer\ + \ to. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar + ref_id: E1-1 AR 3 + description: 'When disclosing the information required under paragraph 16(d) + the undertaking may consider: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3 + ref_id: E1-1 AR 3.a + description: the cumulative locked-in GHG emissions associated with key assets + from the reporting year until 2030 and 2050 in tCO2eq. This will be assessed + as the sum of the estimated Scopes 1 and 2 GHG emissions over the operating + lifetime of the active and firmly planned key assets. Key assets are those + owned or controlled by the undertaking, and they consist of existing or planned + assets (such as stationary or mobile installations, facilities, and equipment) + that are sources of either significant direct or energy-indirect GHG emissions. + Firmly planned key assets are those that the undertaking will most likely + deploy within the next 5 years. + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--ar-3.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3 + ref_id: E1-1 -AR 3.b + description: "the cumulative locked-in GHG emissions associated with the direct\ + \ use-phase GHG emissions of sold products in tCO2eq, assessed as the sales\ + \ volume of products in the reporting year multiplied by the sum of estimated\ + \ direct use-phase GHG emissions over their expected lifetime. This requirement\ + \ only applies if the undertaking has identified the Scope 3 category \u2018\ + use of sold products\u2019 as significant under Disclosure Requirement E1-6\ + \ paragraph 51; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3 + ref_id: E1-1 AR 3.c + description: 'an explanation of the plans to manage, i.e., to transform, decommission + or phase out its GHG-intensive and energy-intensive assets and products. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-4 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar + ref_id: E1-1 AR 4 + description: 'When disclosing the information required under paragraph 16 (e), + the undertaking shall explain how the alignment of its economic activities + with the provisions of Commission Delegated Regulation (EU) 2021/2139 is expected + to evolve over time to support its transition to a sustainable economy. In + doing so, the undertaking shall take account of the key performance indicators + required to be disclosed under Article 8 of Regulation (EU) 2020/852 (in particular + taxonomy- aligned revenue and CapEx and, if applicable, CapEx plans). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-5 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar + ref_id: E1-1 AR 5 + description: "When disclosing the information required under paragraph 16 (g),\ + \ the undertaking shall state whether or not it is excluded from the EU Paris-aligned\ + \ Benchmarks in accordance with the exclusion criteria stated in Articles\ + \ 12(1), points (d) to (g) ( 46 ) and Article 12(2) of Commission Delegated\ + \ Regulation \t(EU) \t2020/1818 \t(Climate Benchmark Standards Regulation)\ + \ ( 47 ). " + - urn: urn:intuitem:risk:req_node:esrs_p2:node202 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node192 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: 'Material impacts, risks and opportunities and their interaction + with strategy and business model ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-6 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node202 + ref_id: E1.SBM-3.AR-6 + description: When disclosing the information on the scope of the resilience + analysis as required under paragraph 19 (a), the undertaking shall explain + which part of its own operations and upstream and downstream value chain as + well as which material physical risks and transition risks may have been excluded + from the analysis + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node202 + ref_id: E1.SBM-3.AR-7 + description: 'When disclosing the information on how the resilience analysis + has been conducted as required under paragraph 19 (b), the undertaking shall + explain: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7 + ref_id: E1.SBM-3.AR-7.a + description: 'the critical assumptions about how the transition to a lower-carbon + and resilient economy will affect its surrounding macroeconomic trends, energy + consumption and mix, and technology deployment assumptions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7 + ref_id: E1.SBM-3.AR-7.b + description: 'the time horizons applied and their alignment with the climate + and business scenarios considered for determining material physical and transition + risks (paragraphs AR 11to AR 12) and setting GHG emissions reduction targets + (reported under Disclosure Requirement E1-4); and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7 + ref_id: E1.SBM-3.AR-7.c + description: 'how the estimated anticipated financial effects from material + physical and transition risks (as required by Disclosure Requirement E1-9) + as well as the mitigation actions and resources (disclosed under Disclosure + Requirement E1-3) were considered. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node202 + ref_id: E1.SBM-3.AR-8 + description: 'When disclosing the information on the results of the resilience + analysis as required under paragraph 19 (c), the undertaking shall explain: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8 + ref_id: E1.SBM-3.AR-8.a + description: "the areas of uncertainties of the resilience analysis and to what\ + \ extent the assets and business activities at risk are considered within\ + \ the definition of the undertaking\u2019s strategy, investment decisions,\ + \ and current and planned mitigation actions; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8 + ref_id: E1.SBM-3.AR-8.b + description: 'the ability of the undertaking to adjust or adapt its strategy + and business model to climate change over the short-, medium- and long-term, + including securing ongoing access to finance at an affordable cost of capital, + the ability to redeploy, upgrade or decommission existing assets, shifting + its products and services portfolio, or reskilling its workforce. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node211 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a + name: 'Impact, risk and opportunity management ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node212 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node211 + name: 'Disclosure Requirement related to ESRS 2 IRO-1 ' + description: Description of the processes to identify and assess material climate-related + impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.9 + description: 'When disclosing the information on the processes to identify and + assess climate impacts as required under paragraph 20 (a), the undertaking + shall explain how it has: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9 + ref_id: E1.IRO-1-AR.9.a + description: 'screened its activities and plans in order to identify actual + and potential future GHG emission sources and, if applicable, drivers for + other climate-related impacts (e.g., emissions of black carbon or tropospheric + ozone or land-use change) in own operations and along the value chain; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9 + ref_id: E1.IRO-1-AR.9.b + description: 'assessed its actual and potential impacts on climate change (i.e., + its total GHG emissions). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.10 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.10 + description: 'The undertaking may link the information disclosed under paragraphs + 20 (a) and AR 9 to the information disclosed under the following Disclosure + Requirements: Disclosure Requirement E1-1, paragraph 16 (d) on locked-in GHG + emissions; Disclosure Requirement E1-4 and Disclosure Requirement E1-6. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.11 + description: 'When disclosing the information on the processes to identify and + assess physical risks as required under paragraph 20 (b), the undertaking + shall explain whether and how: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11 + ref_id: E1.IRO-1-AR.11.a + description: 'it has identified climate-related hazards (see table below) over + the short-, medium- and long-term and screened whether its assets and business + activities may be exposed to these hazards; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11 + ref_id: E1.IRO-1-AR.11.b + description: 'it has defined short-, medium- and long-term time horizons and + how these definitions are linked to the expected lifetime of its assets, strategic + planning horizons and capital allocation plans; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11 + ref_id: E1.IRO-1-AR.11.c + description: "it has assessed the extent to which its assets and business activities\ + \ may be exposed and are sensitive to the identified climate-related hazards,\ + \ taking into consideration the likelihood, magnitude and duration of the\ + \ hazards as well as the geospatial coordinates (such as Nomenclature of Territorial\ + \ Units of Statistics- NUTS for the EU territory) specific to the undertaking\u2019\ + s locations and supply chains; and \t " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11 + ref_id: E1.IRO-1-AR.11.d + description: "the identification of climate-related hazards and the assessment\ + \ of exposure and sensitivity are informed by high emissions climate scenarios,\ + \ which may, for example, be based on IPCC SSP5-8.5, relevant regional climate\ + \ projections based on these emission scenarios, or NGFS (Network for Greening\ + \ the Financial System) climate scenarios with high physical risk such as\ + \ \u2018Hot house world\u2019 or \u2018Too little, too late\u2019. For general\ + \ requirements regarding climate-related scenario analysis see paragraphs\ + \ 18, 19, AR 13 to AR 15. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.12 + description: 'When disclosing the information on the processes to identify transition + risks and opportunities as required under paragraph 20 (c), the undertaking + shall explain whether and how it has: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12 + ref_id: E1.IRO-1-AR.12.a + description: 'identified transition events (see the table with examples below) + over the short-, medium- and long-term and screened whether its assets and + business activities may be exposed to these events. In case of transition + risks and opportunities, what is considered long-term may cover more than + 10 years and may be aligned with climate-related public policy goals; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12 + ref_id: E1.IRO-1-AR.12.b + description: 'assessed the extent to which its assets and business activities + may be exposed and are sensitive to the identified transition events, taking + into consideration the likelihood, magnitude and duration of the transition + events; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12 + ref_id: E1.IRO-1-AR.12.c + description: "informed the identification of transition events and the assessment\ + \ of exposure by climate-related scenario analysis, considering at least a\ + \ scenario consistent with the Paris Agreement and limiting climate change\ + \ to 1.5\xB0C, for example, based on scenarios of the International Energy\ + \ Agency (Net zero Emissions by 2050, Sustainable Development Scenario, etc),\ + \ or NGFS (Network for Greening the Financial System) climate scenarios. For\ + \ the general requirements related to climate-related scenario analysis see\ + \ paragraphs 18, 19, AR 13 to AR 15; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12 + ref_id: E1.IRO-1-AR.12.d + description: 'identified assets and business activities that are incompatible + with or need significant efforts to be compatible with a transition to a climate-neutral + economy (for example, due to significant locked-in GHG emissions or incompatibility + with the requirements for Taxonomy-alignment under Commission Delegated Regulation + (EU) 2021/2139). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.13 + description: 'When disclosing the information required under paragraphs 19, + 20, 21, AR 10 and AR 11, the undertaking shall explain how it has used climate-related + scenario analysis that is commensurate to its circumstances to inform the + identification and assessment of physical and transition risks and opportunities + over the short-, medium- and long- term, including: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13 + ref_id: E1.IRO-1-AR.13.a + description: 'which scenarios were used, their sources and alignment with state- + of-the-art science; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13 + ref_id: E1.IRO-1-AR.13.b + description: 'narratives, time horizons, and endpoints used with a discussion + of why it believes the range of scenarios used covers its plausible risks + and uncertainties; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13 + ref_id: E1.IRO-1-AR.13.c + description: 'the key forces and drivers taken into consideration in each scenario + and why these are relevant to the undertaking, for example, policy assumptions, + macroeconomic trends, energy usage and mix, and technology assumptions; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13 + ref_id: E1.IRO-1-AR.13.d + description: "key inputs and constraints of the scenarios, including their level\ + \ of detail (e.g., whether the analysis of physical climate-related risks\ + \ is based on geospatial coordinates specific to the undertaking\u2019s locations\ + \ or national- or regional-level broad data). " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.14 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.14 + description: "When conducting scenario analysis, the undertaking may consider\ + \ the following guidance: TCFD Technical Supplement on \u2018The Use of Scenario\ + \ Analysis in Disclosure of Climate-Related Risks and Opportunities\u2019\ + \ (2017); TCFD \u2018Guidance on Scenario Analysis for Non- Financial Companies\u2019\ + \ (2020); ISO 14091:2021 \u2018Adaptation to climate change \u2014 Guidelines\ + \ on vulnerability, impacts and risk assessment\u2019; any other recognised\ + \ industry standards such as NGFS (Network for Greening the Financial System);\ + \ and EU, national, regional and local regulations. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.15 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212 + ref_id: E1.IRO-1-AR.15 + description: 'The undertaking shall briefly explain how the climate scenarios + used are compatible with the critical climate-related assumptions made in + the financial statements. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node211 + ref_id: E1-2 AR + name: Disclosure Requirement E1-2 + description: 'Policies related to climate change mitigation and adaptation ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar-16 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar + ref_id: E1-2 AR 16 + description: 'Policies related to either climate change mitigation or climate + adaptation may be disclosed separately as their objectives, people involved, + actions and resources needed to implement them are different. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar-17 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar + ref_id: E1-2 AR 17 + description: "Policies related to climate change mitigation address the management\ + \ of the undertaking\u2019s GHG emissions, GHG removals and transition risks\ + \ over different time horizons, in its own operations and/or in the upstream\ + \ and downstream value chain. The requirement under paragraph 22 may relate\ + \ to stand-alone climate change mitigation policies as well as relevant policies\ + \ on other matters that indirectly support climate change mitigation including\ + \ training policies, procurement or supply chain policies, investment policies,\ + \ or product development policies. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar-18 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar + ref_id: E1-2 AR 18 + description: "Policies related to climate change adaptation address the management\ + \ of the undertaking\u2019s physical climate risks and of its transition risks\ + \ related to climate change adaptation. The requirement under paragraphs 22\ + \ and 25 may relate to stand-alone climate change adaptation policies as well\ + \ as relevant policies on other matters that indirectly support climate change\ + \ adaptation including training policies, and emergency or health and safety\ + \ policies. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node211 + ref_id: E1-3 AR + name: Disclosure Requirements E1-3 + description: 'Actions and resources in relation to climate change policies ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar + ref_id: E1-3 AR 19 + description: 'When disclosing the information on actions as required under paragraphs + 29 (a) and 29 (b), the undertaking may: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19 + ref_id: E1-3 AR 19.a + description: 'disclose its key actions taken and/or plans to implement climate + change mitigation and adaptation policies in its single or separate actions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19 + ref_id: E1-3 AR 19.b + description: 'aggregate types of mitigation actions (decarbonisation levers) + such as energy efficiency, electrification, fuel switching, use of renewable + energy, products change, and supply-chain decarbonisation that fit the undertakings'' + specific actions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19 + ref_id: E1-3 AR 19.c + description: 'disclose the list of key mitigation actions alongside the measurable + targets (as required by Disclosure Requirement E1-4) with disaggregation by + decarbonisation levers; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19 + ref_id: E1-3 AR 19.d + description: 'disclose the climate change adaptation actions by type of adaptation + solution such as nature-based adaptation, engineering, or technological solutions. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-20 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar + ref_id: E1-3 AR 20 + description: "When disclosing the information on resources as required under\ + \ paragraph 29 (c), the undertaking shall only disclose the significant OpEx\ + \ and CapEx amounts required for the implementation of the actions as the\ + \ purpose of this information is to demonstrate the credibility of its actions\ + \ rather than to reconcile the disclosed amounts to the financial statements.\ + \ The disclosed CapEx and OpEx amounts shall be the additions made to both\ + \ tangible and intangible assets during the current financial year as well\ + \ as the planned additions for future periods of implementing the actions.\ + \ The disclosed amounts shall only be the incremental financial investments\ + \ directly contributing to the achievement of the undertaking\u2019s targets. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-21 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar + ref_id: E1-3 AR 21 + description: "In line with the requirements of ESRS 2 MDR-A, the undertaking\ + \ shall explain if and to what extent its ability to implement the actions\ + \ depends on the availability and allocation of resources. Ongoing access\ + \ to finance at an affordable cost of capital can be critical for the implementation\ + \ of the undertaking\u2019s actions, which include its adjustments to supply/demand\ + \ changes or its related acquisitions and significant research and development\ + \ (R&D) investments. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-22 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar + ref_id: E1-3 AR 22 + description: 'The amounts of OpEx and CapEx required for the implementation + of the actions disclosed under paragraph 29 (c) shall be consistent with the + key performance indicators (CapEx and OpEx key performance indicators) and, + if applicable, the CapEx plan required by Commission Delegated Regulation + (EU) 2021/2178. The undertaking shall explain any potential differences between + the significant OpEx and CapEx amounts disclosed under this Standard and the + key performance indicators disclosed under Commission Delegated Regulation + (EU) 2021/2178 due to, for instance, the disclosure of non-eligible economic + activities as defined in that delegated regulation. The undertaking may structure + its actions by economic activity to compare its OpEx and CapEx, and if applicable + its OpEx and/or CapEx plans to its Taxonomy-aligned key performance indicators. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node247 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a + name: 'Metrics and targets ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247 + ref_id: E1-4 AR + name: Disclosure Requirement E1-4 + description: 'Targets related to climate change mitigation and adaptation ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-23 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 23 + description: 'Under paragraph 34 (a), the undertaking may disclose GHG emission + reduction targets in intensity value. Intensity targets are formulated as + ratios of GHG emissions relative to a unit of physical activity or economic + output. Relevant units of activity or output are referred to in ESRS sector-specific + standards. In cases where the undertaking has only set a GHG intensity reduction + target, it shall nevertheless disclose the associated absolute values for + the target year and interim target year (s). This may result in a situation + where an undertaking is required to disclose an increase of absolute GHG emissions + for the target year and interim target year(s), for example because it anticipates + organic growth of its business. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-24 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 24 + description: 'When disclosing the information required under paragraph 34 (b), + the undertaking shall specify the share of the target related to each respective + GHG emission Scope (1, 2 or 3). The undertaking shall state the method used + to calculate Scope 2 GHG emissions included in the target (i.e., either the + location-based or market-based method). If the boundary of the GHG emission + reduction target diverges from that of the GHG emissions reported under Disclosure + Requirement E1-6, the undertaking shall disclose which gases are covered, + the respective percentage of Scope 1, 2, 3 and total GHG emissions covered + by the target. For the GHG emission reduction targets of its subsidiaries, + the undertaking shall analogously apply these requirements at the level of + the subsidiary. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 25 + description: 'When disclosing the information required under paragraph 34(c) + on base year and baseline value: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25 + ref_id: E1-4 AR 25.a + description: 'the undertaking shall briefly explain how it has ensured that + the baseline value against which the progress towards the target is measured + is representative in terms of the activities covered and the influences from + external factors (e.g., temperature anomalies in a certain year influencing + the amount of energy consumption and related GHG emissions). This can be done + by the normalisation of the baseline value, or, by using a baseline value + that is derived from a 3-year average if this increases the representativeness + and allows a more faithful representation; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25 + ref_id: E1-4 AR 25.b + description: 'the baseline value and base year shall not be changed unless significant + changes in either the target or reporting boundary occur. In such a case, + the undertaking shall explain how the new baseline value affects the new target, + its achievement and presentation of progress over time. To foster comparability, + when setting new targets, the undertaking shall select a recent base year + that does not precede the first reporting year of the new target period by + longer than 3 years. For example, for 2030 as the target year and a target + period between 2025 and 2030, the base year shall be selected from the period + between 2022 and 2025; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25 + ref_id: E1-4 AR 25.c + description: "the undertaking shall update its base year from 2030 and after\ + \ every 5-year period thereafter. This means that before 2030, the base years\ + \ chosen by undertakings\u2019 may be either the currently applied base year\ + \ for existing targets or the first year of application of the sustainability\ + \ reporting requirements as set out in Article 5(2) of Directive (EU) 2022/2464\ + \ (2024, 2025 or 2026) and, after 2030, every 5 years (2030, 2035, etc); and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25 + ref_id: E1-4 AR 25.d + description: 'when presenting climate-related targets, the undertaking may disclose + the progress in meeting these targets made before its current base year. In + doing so, the undertaking shall, to the greatest extent possible, ensure that + the information on past progress is consistent with the requirements of this + Standard. In the case of methodological differences, for example, regarding + target boundaries, the undertaking shall provide a brief explanation for these + differences. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-26 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 26 + description: "When disclosing the information required under paragraphs 34 (d)\ + \ and 34 (e), the undertaking shall present the information over the target\ + \ period with reference to a sector- specific, if available, or a cross-sector\ + \ emission pathway compatible with limiting global warming to 1.5\xB0C. For\ + \ this purpose, the undertaking shall calculate a 1.5\xB0C aligned reference\ + \ target value for Scope 1 and 2 (and, if applicable, a separate one for Scope\ + \ 3) against which its own GHG emission reduction targets or interim targets\ + \ in the respective Scopes can be compared. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-27 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 27 + description: "The reference target value may be calculated by multiplying the\ + \ GHG emissions in the base year with either a sector-specific (sectoral decarbonisation\ + \ methodology) or cross-sector (contraction methodology) emission reduction\ + \ factor. These emission reduction factors can be derived from different sources.\ + \ The undertaking should ensure that the source used is based on an emission\ + \ reduction pathway compatible with limiting global warming to 1.5\xB0C. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-28 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 28 + description: 'The emission reduction factors are subject to further development. + Consequently, undertakings are encouraged to only use updated publicly available + information. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-29 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 29 + description: "The reference target value is dependent on the base year and baseline\ + \ emissions of the undertaking\u2019s GHG emission reduction target. As a\ + \ result, the reference target value for undertakings with a recent base year\ + \ or from higher baseline emissions may be less challenging to achieve than\ + \ it will be for undertakings that have already taken ambitious past actions\ + \ to reduce GHG emissions. Therefore, undertakings that have in the past achieved\ + \ GHG emissions reductions compatible with either a 1.5\xB0C-aligned cross-sector\ + \ or sector-specific pathway, may adjust their baseline emissions accordingly\ + \ to determine the reference target value. Accordingly, if the undertaking\ + \ is adjusting the baseline emissions to determine the reference target value,\ + \ it shall not consider GHG emission reductions that precede the year 2020\ + \ and it shall provide appropriate evidence of its past achieved GHG emission\ + \ reduction. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar + ref_id: E1-4 AR 30 + description: 'When disclosing the information required under paragraph 34 (f), + the undertaking shall explain: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30 + ref_id: E1-4 AR 30.a + description: 'by reference to its climate change mitigation actions, the decarbonisation + levers and their estimated quantitative contributions to the achievement of + its GHG emission reduction targets broken down by each Scope (1, 2 and 3); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30 + ref_id: E1-4 AR 30.b + description: 'whether it plans to adopt new technologies and the role of these + to achieve its GHG emission reduction targets; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30 + ref_id: E1-4 AR 30.c + description: "whether and how it has considered a diverse range of climate scenarios,\ + \ at least including a climate scenario compatible with limiting global warming\ + \ to 1.5\xB0C, to detect relevant environmental-, societal-, technology-,\ + \ market- and policy-related developments and determine its decarbonisation\ + \ levers. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30 + ref_id: E1-4 AR 31 + description: 'The undertaking may present its GHG emission reduction targets + together with its climate change mitigation actions (see paragraph AR 19) + as a table or graphical pathway showing developments over time. The following + figure and table provide examples combining targets and decarbonisation levers: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247 + ref_id: E1-5 AR + name: Disclosure Requirement E1-5 + description: 'Energy consumption and mix ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node266 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar + name: 'Calculation guidance ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266 + ref_id: E1-5 AR 32 + description: 'When preparing the information on energy consumption required + under paragraph 35, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.a + description: 'only report energy consumed from processes owned or controlled + by the undertaking applying the same perimeter applied for reporting GHG Scopes + 1 and 2 emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.b + description: 'exclude feedstocks and fuels that are not combusted for energy + purposes. The undertaking that consumes fuel as feedstocks can disclose information + on this consumption separately from the required disclosures; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.c + description: 'ensure all quantitative energy-related information is reported + in either Mega-Watt- hours (MWh) in Lower Heating Value or net calorific value. + If raw data of energy- related information is only available in energy units + other than MWh (such as Giga-Joules (GJ) or British Thermal Units (Btu)), + in volume units (such as cubic feet or gallons) or in mass units (such as + kilograms or pounds), they shall be converted to MWh using suitable conversion + factors (see for example Annex II of the Fifth Assessment IPCC report). Conversion + factors for fuels shall be made transparent and applied in a consistent manner; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.d + description: 'ensure all quantitative energy-related information is reported + as final energy consumption, referring to the amount of energy the undertaking + actually consumes using for example the table in Annex IV of Directive 2012/27 + of the European Parliament and of the Council ( 48 ) on energy efficiency; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.e + description: 'avoid double counting fuel consumption when disclosing self- generated + energy consumption. If the undertaking generates electricity from either a + non-renewable or renewable fuel source and then consumes the generated electricity, + the energy consumption shall be counted only once under fuel consumption; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.f + description: 'not offset energy consumption even if onsite generated energy + is sold to and used by a third party; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.g + description: "not count energy that is sourced from within the organisational\ + \ boundary under \u2018purchased or acquired\u2019 energy; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.h + description: "account for steam, heat or cooling received as \u2018waste energy\u2019\ + \ from a third party\u2019s industrial processes under \u2018purchased or\ + \ acquired\u2019 energy; " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.i + description: "account for renewable hydrogen ( 49 ) as a renewable fuel. Hydrogen\ + \ that is not completely derived from renewable sources shall be included\ + \ under \u2018fuel consumption from other non-renewable sources\u2019; and " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.j + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32 + ref_id: E1-5 AR 32.j + description: 'adopt a conservative approach when splitting the electricity, + steam, heat or cooling between renewable and non-renewable sources based on + the approach applied to calculate market-based Scope 2 GHG emissions. The + undertaking shall only consider these energy consumptions as deriving from + renewable sources if the origin of the purchased energy is clearly defined + in the contractual arrangements with its suppliers (renewable power purchasing + agreement, standardised green electricity tariff, market instruments like + Guarantee of Origin from renewable sources in Europe ( 50 ) or similar instruments + like Renewable Energy Certificates in the US and Canada, etc.). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266 + ref_id: E1-5 AR 33 + description: 'The information required under paragraph 38 is applicable if the + undertaking is operating in at least one high climate impact sector. The + information required under paragraph 38 (a) to (e). shall also include energy + from fossil sources consumed in operations that are not in high climate impact + sectors. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266 + ref_id: E1-5 AR 34 + description: 'The information on Energy consumption and mix may be presented + using the following tabular format for high climate impact sectors and for + all other sector by omitting rows (1) to (5). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266 + ref_id: E1-5 AR 35 + description: 'The total energy consumption with a distinction between fossil, + nuclear and renewable energy consumption may be presented graphically in the + sustainability statement showing developments over time (e.g., through a pie + or bar chart). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node281 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar + name: 'Energy intensity based on net revenue ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node282 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node281 + name: 'Calculation guidance ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node282 + ref_id: E1-5 AR 36 + description: 'When preparing the information on energy intensity required under + paragraph 40, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36 + ref_id: E1-5 AR 36.a + description: 'calculate the energy intensity ratio using the following formula: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36 + ref_id: E1-5 AR 36.b + description: 'express the total energy consumption in MWh and the net revenue + in monetary units (e.g., Euros); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36 + ref_id: E1-5 AR 36.c + description: 'the numerator and denominator shall only consist of the proportion + of the total final energy consumption (in the numerator) and net revenue (in + the denominator) that are attributable to activities in high climate impact + sectors. In effect, there should be consistency in the scope of both the numerator + and denominator; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36 + ref_id: E1-5 AR 36.d + description: 'calculate the total energy consumption in line with the requirement + in paragraph 37; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36 + ref_id: E1-5 AR 36.e + description: 'calculate the net revenue in line with the accounting standards + requirements applicable for the financial statements, i.e., IFRS 15 Revenue + from Contracts with Customers or local GAAP requirements. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node282 + ref_id: E1-5 AR 37 + description: 'The quantitative information may be presented in the following + table. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node290 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node281 + name: Connectivity of energy intensity based on net revenue with financial reporting + information + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node290 + ref_id: E1-5 AR 38 + description: 'The reconciliation of net revenue from activities in high climate + impact sectors to the relevant financial statements line item or disclosure + (as required by paragraph 43) may be presented either: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38 + ref_id: E1-5 AR 38.a + description: 'by a cross-reference to the related line item or disclosure in + the financial statements; or ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38 + ref_id: E1-5 AR 38.b + description: 'If the net revenue cannot be directly cross-referenced to a line + item or disclosure in the financial statements, by a quantitative reconciliation + using the below tabular format. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247 + ref_id: E1-6 AR + name: Disclosure Requirements E1-6 + description: 'Gross Scopes 1, 2, 3 and Total GHG emissions ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node295 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar + name: 'Calculation guidance ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 39 + description: 'When preparing the information for reporting GHG emissions as + required by paragraph 44, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39 + ref_id: E1-6 AR 39.a + description: 'consider the principles, requirements and guidance provided by + the GHG Protocol Corporate Standard (version 2004). The undertaking may consider + Commission Recommendation (EU) 2021/2279 ( 51 ) or the requirements stipulated + by EN ISO 14064-1:2018. If the undertaking already applies the GHG accounting + methodology of ISO 14064- 1: 2018, it shall nevertheless comply with the requirements + of this standard (e.g., regarding reporting boundaries and the disclosure + of market-based Scope 2 GHG emissions); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39 + ref_id: E1-6 AR 39.b + description: 'disclose the methodologies, significant assumptions and emissions + factors used to calculate or measure GHG emissions accompanied by the reasons + why they were chosen, and provide a reference or link to any calculation tools + used; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39 + ref_id: E1-6 AR 39.c + description: 'include emissions of CO2, CH4, N2O, HFCs, PFCs, SF6, and NF3. + Additional GHG may be considered when significant; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39 + ref_id: E1-6 AR 39.d + description: 'use the most recent Global Warming Potential (GWP) values published + by the IPCC based on a 100-year time horizon to calculate CO2eq emissions + of non-CO2 gases. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 40 + description: 'When preparing the information for reporting GHG emissions from + its associates, joint ventures, unconsolidated subsidiaries (investment entities) + and contractual arrangements as required by paragraph 50, the undertaking + shall consolidate 100% of the GHG emissions of the entities it operationally + controls. In practice, this happens when the undertakings holds the license + - or permit - to operate the assets from these associates, joint ventures, + unconsolidated subsidiaries (investment entities) and contractual arrangements. + When the undertaking has a contractually defined part-time operational control, + it shall consolidate 100% the GHG emitted during the time of its operational + control. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 41 + description: 'In line with ESRS 1 chapter 3.7, the undertaking shall disaggregate + information on its GHG emissions as appropriate. For example, the undertaking + may disaggregate its Scope 1, 2, 3, or total GHG emissions by country, operating + segments, economic activity, subsidiary, GHG category (CO2, CH4, N2O, HFCs, + PFCs, SF6, NF3, and other GHG considered by the undertaking) or source type + (stationary combustion, mobile combustion, process emissions and fugitive + emissions). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 42 + description: "An undertaking might have a different reporting period from some\ + \ or all of the entities in its value chain. In such circumstances, the undertaking\ + \ is permitted to measure its GHG emissions in accordance with paragraph 44\ + \ using information for reporting periods that are different from its own\ + \ reporting period if that information is obtained from entities in its value\ + \ chain with reporting periods that are different from the undertaking\u2019\ + s reporting period, on the condition that: " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42 + ref_id: E1-6 AR 42.a + description: 'the undertaking uses the most recent data available from those + entities in its value chain to measure and disclose its greenhouse gas emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42 + ref_id: E1-6 AR 42.b + description: 'the length of the reporting periods is the same; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42 + ref_id: E1-6 AR 42.c + description: "the undertaking discloses the effects of significant events and\ + \ changes in circumstances (relevant to its GHG emissions) that occur between\ + \ the reporting dates of the entities in its value chain and the date of the\ + \ undertaking\u2019s general purpose financial statements. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 43 + description: 'When preparing the information on gross Scope 1 GHG emissions + required under paragraph 48 (a), the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43 + ref_id: E1-6 AR 43.a + description: 'calculate or measure GHG emissions from stationary combustion, + mobile combustion, process emissions and fugitive emissions; and use suitable + activity data that include the non-renewable fuel consumption; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43 + ref_id: E1-6 AR 43.b + description: 'use suitable and consistent emission factors; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43 + ref_id: E1-6 AR 43.c + description: 'disclose biogenic emissions of CO2 from the combustion or bio- + degradation of biomass separately from the Scope 1 GHG emissions, but include + emissions of other types of GHG (in particular CH4 and N2O); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43 + ref_id: E1-6 AR 43.d + description: 'not include any removals, or any purchased, sold or transferred + carbon credits or GHG allowances in the calculation of Scope 1 GHG emissions; + and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43 + ref_id: E1-6 AR 43.e + description: 'for activities reporting under the EU ETS, report on Scope 1 emissions + following the EU ETS methodology. The EU ETS methodology may also be applied + to activities in geographies and sectors that are not covered by the EU ETS. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 44 + description: 'When preparing the information on the percentage of Scope 1 GHG + emissions from regulated emission trading schemes required under paragraph + 48 (b), the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44 + ref_id: E1-6 AR 44.a + description: 'consider GHG emissions from the installations it operates that + are subject to regulated Emission Trading Schemes (ETS), including the EU-ETS, + national ETS and non-EU ETS, if applicable; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44 + ref_id: E1-6 AR 44.b + description: 'only include emissions of CO2, CH4, N2O, HFCs, PFCs, SF6, and + NF3; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44 + ref_id: E1-6 AR 44.c + description: 'ensure the same accounting period for gross Scope 1 GHG emissions + and GHG emissions regulated under the ETS; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44 + ref_id: E1-6 AR 44.d + description: 'calculate the share by using the following formula: GHG Emissions + in (t CO 2 eq) from EU ETS installations + national ETS installations + nonEU + ETS installations / Scope 1 GHG emissions (t CO2eq) ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 45 + description: 'When preparing the information on gross Scope 2 GHG emissions + required under paragraph 49, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + ref_id: E1-6 AR 45.a + description: 'consider the principles and requirements of the GHG Protocol Scope + 2 Guidance (version 2015, in particular the Scope 2 quality criteria in chapter + 7.1 relating to contractual instruments); it may also consider Commission + Recommendation (EU) 2021/2279 or the relevant requirements for the quantification + of indirect GHG emissions from imported energy in EN ISO 14064-1:2018; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + ref_id: E1-6 AR 45.b + description: 'include purchased or acquired electricity, steam, heat, and cooling + consumed by the undertaking; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + ref_id: E1-6 AR 45.c + description: 'avoid double counting of GHG emissions reported under Scope 1 + or 3; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + ref_id: E1-6 AR 45.d + description: "apply the location-based and market-based methods to calculate\ + \ Scope 2 GHG emissions and provide information on the share and types of\ + \ contractual instruments. Location-based method quantifies Scope 2 GHG emissions\ + \ based on average energy generation emission factors for defined locations,\ + \ including local, subnational, or national boundaries (GHG Protocol, \u2018\ + Scope 2 Guidance\u2019, Glossary, 2015). Market-based method quantifies Scope\ + \ 2 GHG emissions based on GHG emissions emitted by the generators from which\ + \ the reporting entity contractually purchases electricity bundled with instruments,\ + \ or unbundled instruments on their own (GHG Protocol, \u2018Scope 2 Guidance\u2019\ + , Glossary, 2015); in this case, the undertaking may disclose the share of\ + \ market-based scope 2 GHG emissions linked to purchased electricity bundled\ + \ with instruments such as Guarantee of Origins or Renewable Energy Certificates.\ + \ The undertaking shall provide information about the share and types of contractual\ + \ instruments used for the sale and purchase of energy bundled with attributes\ + \ about the energy generation or for unbundled energy attribute claims. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + ref_id: E1-6 AR 45.e + description: 'disclose biogenic emissions of CO2 carbon from the combustion + or biodegradation of biomass separately from the Scope 2 GHG emissions but + include emissions of other types of GHG (in particular CH4 and N2O). In case + the emission factors applied do not separate the percentage of biomass or + biogenic CO2, the undertaking shall disclose this. In case GHG emissions other + than CO2 (particularly CH4 and N2O) are not available for, or excluded from, + location-based grid average emissions factors or with the market- based method + information, the undertaking shall disclose this. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45 + ref_id: E1-6 AR 45.f + description: 'not include any removals, or any purchased, sold or transferred + carbon credits or GHG allowances in the calculation of Scope 2 GHG emissions. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 46 + description: 'When preparing the information on gross Scope 3 GHG emissions + required under paragraph 51, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.a + description: 'consider the principles and provisions of the GHG Protocol Corporate + Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011); and + it may consider Commission Recommendation (EU) 2021/2279 or the relevant requirements + for the quantification of indirect GHG emissions from EN ISO 14064- 1:2018; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.b + description: "if it is a financial institution, consider the GHG Accounting\ + \ and Reporting Standard for the Financial Industry from the Partnership for\ + \ Carbon Accounting Financial (PCAF), specifically part A \u2018Financed Emissions\u2019\ + \ (version December 2022); " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.c + description: 'screen its total Scope 3 GHG emissions based on the 15 Scope 3 + categories identified by the GHG Protocol Corporate Standard and GHG Protocol + Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version + 2011) using appropriate estimates. Alternatively, it may screen its indirect + GHG emissions based on the categories provided by EN ISO 14064-1:2018 clause + 5.2.4 (excluding indirect GHG emissions from imported energy); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.d + description: 'identify and disclose its significant Scope 3 categories based + on the magnitude of their estimated GHG emissions and other criteria provided + by GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard + (Version 2011, p. 61 and 65- 68) or EN ISO 14064-1:2018 Annex H.3.2, such + as financial spend, influence, related transition risks and opportunities + or stakeholder views; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.e + description: 'calculate or estimate GHG emissions in significant Scope 3 categories + using suitable emissions factors; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.f + description: "update Scope 3 GHG emissions in each significant category every\ + \ year on the basis of current activity data; update the full Scope 3 GHG\ + \ inventory at least every 3 years or on the occurrence of a significant event\ + \ or a significant change in circumstances (a significant event or significant\ + \ change in circumstances can, for example, relate to changes in the undertaking\u2019\ + s activities or structure, changes in the activities or structure of its upstream\ + \ and downstream value chain(s), a change in calculation methodology or in\ + \ the discovery of errors);\u201D); " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.g + description: "disclose the extent to which the undertaking\u2019s Scope 3 GHG\ + \ emissions are measured using inputs from specific activities within the\ + \ entity\u2019s upstream and downstream value chain, and disclose the percentage\ + \ of emissions calculated using primary data obtained from suppliers or other\ + \ value chain partners. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.h + description: 'for each significant Scope 3 GHG category, disclose the reporting + boundaries considered, the calculation methods for estimating the GHG emissions + as well as if and which calculation tools were applied. The Scope 3 categories + should be consistent with the GHGP and include: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h + ref_id: E1-6 AR 46.h.i + description: 'indirect Scope 3 GHG emissions from the consolidated accounting + group (the parent and its subsidiaries), ' + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-ar-46.h.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h + ref_id: ESRS E1-AR 46.h.ii + description: 'indirect Scope 3 GHG emissions from associates, joint ventures, + and unconsolidated subsidiaries for which the undertaking has the ability + to control the operational activities and relationships (i.e., operational + control), ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h + ref_id: E1-6 AR 46.h.iii + description: "Scope 1, 2 and 3 GHG emissions from associates, joint ventures,\ + \ unconsolidated subsidiaries (investment entities) and joint arrangements\ + \ for which the undertaking does not have operational control and when these\ + \ entities are part of the undertaking\u2019s upstream and dopwnstream value\ + \ chain. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.i + description: 'disclose a list of Scope 3 GHG emissions categories included in + and excluded from the inventory with a justification for excluded Scope 3 + categories; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.j + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.j + description: 'disclose biogenic emissions of CO 2 from the combustion or biodegradation + of biomass that occur in its upstream and downstream value chain separately + from the gross Scope 3 GHG emissions, and include emissions of other types + of GHG (such as CH 4 and N2O), and emissions of CO2 that occur in the life + cycle of biomass other than from combustion or biodegradation (such as GHG + emissions from processing or transporting biomass) in the calculation of Scope + 3 GHG emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.k + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46 + ref_id: E1-6 AR 46.k + description: 'not include any removals, or any purchased, sold or transferred + carbon credits or GHG allowances in the calculation of Scope 3 GHG emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 47 + description: 'When preparing the information on the total GHG emissions required + under paragraph 52, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47 + ref_id: E1-6 AR 47.a + description: 'apply the following formulas to calculate the total GHG emissions: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47 + ref_id: E1-6 AR 47.b + description: 'disclose total GHG emissions with a distinction between emissions + derived from the location-based and market-based methods applied while measuring + the underlying Scope 2 GHG emissions. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-48 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 48 + description: 'The undertaking shall disclose its total GHG emissions disaggregated + by Scopes 1 and 2 and significant Scope 3 in accordance with the table below. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-49 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 49 + description: 'To highlight potential transition risks, the undertaking may disclose + its total GHG emissions disaggregated by major countries and, if applicable, + by operating segments (applying the same segments for the financial statements + as required by the accounting standards, i.e., IFRS 8 Operating Segments or + local GAAP). Scope 3 GHG emissions may be excluded from these breakdowns by + country if the related data is not readily available. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-50 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 50 + description: 'The Scope 3 GHG emissions may also be presented by according to + the indirect emission categories defined in EN ISO 14064-1:2018. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-51 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 51 + description: "If it is material for the undertaking's Scope 3 emissions, it\ + \ shall disclose the GHG emissions from purchased cloud computing and data\ + \ centre services as a subset of the overarching Scope 3 category \u2018upstream\ + \ purchased goods and services\u2019. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-52 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295 + ref_id: E1-6 AR 52 + description: 'The total GHG emissions disaggregated by Scope 1, 2 and 3 GHG + emissions may be graphically presented in the sustainability statement (e.g., + as a bar or pie chart) showing the split of GHG emissions across the value + chain (Upstream, Own operations, Transport, Downstream). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node348 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar + name: 'GHG intensity based on net revenue ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node349 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node348 + name: Calculation guidance + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node349 + ref_id: E1-6 AR 53 + description: 'When disclosing the information on GHG intensity based on net + revenue required under paragraph 53, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53 + ref_id: E1-6 AR 53.a + description: 'calculate the GHG intensity ratio by the following formula: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53 + ref_id: E1-6 AR 53.b + description: 'express the total GHG emissions in metric tonnes of CO2eq and + the net revenue in monetary units (e.g., Euros) and present the results for + the market-based and location-based method; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53 + ref_id: E1-6 AR 53.c + description: 'include the total GHG emissions in the numerator and overall net + revenue in the denominator; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53 + ref_id: E1-6 AR 53.d + description: 'calculate the total GHG emissions as required by paragraphs 44 + (d) and 52; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53 + ref_id: E1-6 AR 53.e + description: 'calculate the net revenue in line with the requirements in accounting + standards applied for financial statements, i.e., IFRS 15 or local GAAP. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-54 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node349 + ref_id: E1-6 AR 54 + description: 'The quantitative information may be presented in the following + tabular format. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node349 + ref_id: E1-6 AR 55 + description: 'The reconciliation of the net revenue used to calculate GHG intensity + to the relevant line item or notes in the financial statements (as required + by paragraph 55) may be done by either: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55 + ref_id: E1-6 AR 55.a + description: 'a cross-reference to the related line item or disclosure in the + financial statements; or ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55 + ref_id: E1-6 AR 55.b + description: 'if the net revenue cannot be directly cross-referenced to a line + item or disclosure in the financial statements, by a quantitative reconciliation + using the below tabular format. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247 + ref_id: E1-7 AR + name: Disclosure Requirement E1-7 + description: 'GHG removals and GHG mitigation projects financed through carbon + credits ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node361 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar + name: 'GHG removals and storage in own operations and the upstream and downstream + value chain ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-56 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361 + ref_id: E1-7 AR 56 + description: "In addition to their GHG emission inventories, undertakings shall\ + \ provide transparency on how and to what extent they either enhance natural\ + \ sinks or apply technical solutions to remove GHGs from the atmosphere in\ + \ their own operations and upstream and downstream value chain. While there\ + \ are no generally accepted concepts and methodologies for accounting for\ + \ GHG removals, this Standard aims to increase transparency on the undertaking\u2019\ + s efforts to remove GHGs from the atmosphere (paragraphs 56 (a) and 58). The\ + \ GHG removals outside the value chain that the undertaking supports through\ + \ the purchase of carbon credits are to be disclosed separately as required\ + \ by paragraphs 56 (b) and 59. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361 + ref_id: E1-7 AR 57 + description: "When disclosing the information on GHG removals and storage from\ + \ the undertaking\u2019s own operations and its upstream and donwstream value\ + \ chain required under paragraphs 56 (a) and 58, for each removal and storage\ + \ activity, the undertaking shall describe: " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57 + ref_id: E1-7 AR 57.a + description: 'the GHGs concerned; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57 + ref_id: E1-7 AR 57.b + description: 'whether removal and storage are biogenic or from land-use change + (e.g., afforestation, reforestation, forest restoration, urban tree planting, + agroforestry, building soil carbon, etc.), technological (e. g., direct air + capture), or hybrid (e.g., bioenergy with CO2 capture and storage), and technological + details about the removal, the type of storage and, if applicable, the transport + of removed GHGs; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57 + ref_id: E1-7 AR 57.c + description: 'if applicable, a brief explanation of whether the activity qualifies + as a nature-based solution; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57 + ref_id: E1-7 AR 57.d + description: 'how the risk of non-permanence is managed, including determining + and monitoring leakage and reversal events, as appropriate. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node368 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361 + name: 'Calculation guidance ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361 + ref_id: E1-7 AR 58 + description: "When preparing the information on GHG removals and storage from\ + \ the undertaking\u2019s own operations and its upstream and donwstream value\ + \ chain required under paragraphs 56 (a) and 58, the undertaking shall: " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.a + description: 'consider, as far as applicable, the GHG Protocol Corporate Standard + (version 2004), Product Standard (version 2011), Agriculture Guidance (version + 2014), Land use, land-use change, and forestry Guidance for GHG project accounting + (version 2006); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.b + description: 'apply consensus methods on accounting for GHG removals as soon + as they are available, notably the EU regulatory framework for the certification + of CO2 removals; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.c + description: 'if applicable, explain the role of removals for its climate change + mitigation policy; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.d + description: 'include removals from operations that it owns, controls, or contributes + to and that have not been sold to another party through carbon credits; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.e + description: 'if applicable, mark those GHG removal activities in own operations + or the value chain that have been converted into carbon credits and sold on + to other parties on the voluntary market; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.f + description: 'account for the GHG emissions associated with a removal activity, + including transport and storage, under Disclosure Requirement E1-6 (Scopes + 1, 2 or 3). To increase transparency on the efficiency of a removal activity, + including transport and storage, the undertaking may disclose the GHG emissions + associated with this activity (e.g., GHG emissions from electricity consumption + of direct air capture technologies) alongside, but separately from, the amount + of removed GHG emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.g + description: 'in case of a reversal, account for the respective GHG emissions + as an offset for the removals in the reporting period; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.h + description: 'use the most recent GWP values published by the IPCC based on + a 100-year time horizon to calculate CO2eq emissions of non-CO2 gases and + describe the assumptions made, methodologies and frameworks applied for calculation + of the amount of GHG removals; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58 + ref_id: E1-7 AR 58.i + description: 'consider nature-based solutions. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-59 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361 + ref_id: E1-7 AR 59 + description: 'The undertaking shall disaggregate and separately disclose the + GHG removals that occur in its own operations and those that occur in its + upstream and downstream value chain. GHG removal activities in the upstream + and downstream value chain shall include those that the undertaking is actively + supporting, for example, through a cooperation project with a supplier. The + undertaking is not expected to include any GHG removals that may occur in + its upstream and downstream value chain that it is not aware of. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-60 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361 + ref_id: E1-7 AR 60 + description: 'The quantitative information on GHG removals may be presented + by using the following tabular format. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node381 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar + name: 'GHG mitigation projects financed through carbon credits ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-61 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381 + ref_id: E1-7 AR 61 + description: "Financing GHG emission reduction projects outside the undertaking\u2019\ + s value chain through purchasing carbon credits that fulfil high-quality standards\ + \ can be a useful contribution towards mitigating climate change. This Standard\ + \ requires the undertaking to disclose whether it uses carbon credits separately\ + \ from the GHG emissions (paragraphs 56 (b) and 59) and GHG emission reduction\ + \ targets (Disclosure Requirement E1-4). It also requires the undertaking\ + \ to show the extent of use and which quality criteria it uses for those carbon\ + \ credits. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381 + ref_id: E1-7 AR 62 + description: 'When disclosing the information on carbon credits required under + paragraphs 56 (b) and 59, the undertaking shall disclose the following disaggregation + as applicable: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62 + ref_id: E1-7 AR 62.a + description: 'the share (percentage of volume) of reduction projects and removal + projects; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62 + ref_id: E1-7 AR 62.b + description: 'for carbon credits from removal projects, an explanation whether + they are from biogenic or technological sinks; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62 + ref_id: E1-7 AR 62.c + description: 'the share (percentage of volume) for each recognised quality standard; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62 + ref_id: E1-7 AR 62.d + description: 'the share (percentage of volume) issued from projects in the EU; + and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62 + ref_id: E1-7 AR 62.e + description: 'the share (percentage of volume) that qualifies as a corresponding + adjustment under Article. 6 of the Paris Agreement. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node389 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381 + name: 'Calculation guidance ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381 + ref_id: E1-7 AR 63 + description: 'When preparing the information on carbon credits required under + paragraphs 56 (b) and 59, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.a + description: 'Consider recognised quality standards;. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.b + description: 'if applicable, explain the role of carbon credits in its climate + change mitigation policy; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.c + description: 'not include carbon credits issued from GHG emission reduction + projects within its value chain as the respective GHG emission reductions + shall already be disclosed under Disclosure Requirement E1-6 (Scope 2 or Scope + 3) at the time they occur (i.e., double counting is avoided); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.d + description: 'not include carbon credits from GHG removal projects within its + value chain as the respective GHG removals may already be accounted for under + Disclosure Requirement E1-7 at the time they occur (i.e., double counting + is avoided); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.e + description: 'not disclose carbon credits as an offset for its GHG emissions + under Disclosure Requirement E1-6 on GHG emissions; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.f + description: 'not disclose carbon credits as a means to reach the GHG emission + reduction targets disclosed under Disclosure Requirement E1-4; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63 + ref_id: E1-7 AR 63.g + description: 'calculate the amount of carbon credits to be cancelled in the + future, as the sum of carbon credits in metric tonnes of CO2eq over the duration + of existing contractual agreements. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-64 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381 + ref_id: E1-7 AR 64 + description: 'The information on carbon credits cancelled in the reporting year + and planned to be cancelled in the future may be presented using the following + tabular formats. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247 + ref_id: E1-8 AR + name: Disclosure Requirement E1-8 + description: 'Internal carbon pricing ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar + ref_id: E1-8 AR 65 + description: 'When disclosing the information required under paragraphs 62 and + 63, if applicable, the undertaking shall briefly explain whether and how the + carbon prices used in internal carbon pricing schemes are consistent with + those used in financial statements. This shall be done in respect of the internal + carbon prices used for, ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65 + ref_id: E1-8 AR 65.a + description: 'the assessment of the useful life and residual value of its assets + (intangibles, property, plant and equipment); ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65 + ref_id: E1-8 AR 65.b + description: 'the impairment of assets; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65 + ref_id: E1-8 AR 65.c + description: 'the fair value measurement of assets acquired through business + acquisitions. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-66 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar + ref_id: E1-8 AR 66 + description: 'The information may be presented by using the following table: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247 + ref_id: E1-9 AR + name: Disclosure Requirement E1-9 + description: 'Anticipated financial effects from material physical and transition + risks and potential climate-related opportunities ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node406 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar + name: 'Anticipated financial effects from material physical and transition risks ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-67 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406 + ref_id: E1-9 AR 67 + description: "Material climate-related physical risks and transition risks may\ + \ affect the undertaking\u2019s financial position (e.g., owned assets, financially-\ + \ controlled leased assets, and liabilities), performance (e.g., potential\ + \ future increase/decrease in net revenue and costs due to business interruptions,\ + \ increased supply prices resulting in potential margin erosions), and cash\ + \ flows. The low probability, high severity and long-term time horizons of\ + \ some climate- related physical risk exposures and the uncertainty arising\ + \ from the transition to a sustainable economy mean that there will be associated\ + \ material anticipated financial effects that are outside the scope of the\ + \ requirements of applicable accounting standards. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-68 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406 + ref_id: E1-9 AR 68 + description: "Currently, there is no commonly accepted methodology to assess\ + \ or measure how material physical risks and transition risks may affect the\ + \ undertaking\u2019s future financial position, financial, performance and\ + \ cash flows. Therefore, the disclosure of the financial effects (as required\ + \ by paragraphs 64, 66 and 67) will depend on the undertaking\u2019s internal\ + \ methodology and the exercise of significant judgement in determining the\ + \ inputs, and assumptions needed to quantify their anticipated financial effects. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node409 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406 + name: Calculation guidance - Anticipated financial effects from material physical + risks + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node409 + ref_id: E1-9 AR 69 + description: 'When disclosing the information required under paragraphs 64 (a) + and 66, the undertaking shall explain whether and how: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69 + ref_id: E1-9 AR 69.a + description: 'it assessed the anticipated financial effects for assets and business + activities at material physical risk, including the scope of application, + time horizons, calculation methodology, critical assumptions and parameters + and limitations of the assessment; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69 + ref_id: E1-9 AR 69.b + description: "the assessment of assets and business activities considered to\ + \ be at material physical risk relies on or is part of the process to determine\ + \ material physical risk as required under paragraphs 20 (b) and AR 11 and\ + \ to determine climate scenarios as required under paragraphs 19 and AR 13\ + \ to AR 14. In particular, it shall explain how it has defined medium- and\ + \ long-term time horizons and how these definitions are linked to the expected\ + \ lifetime of the undertaking\u2019s assets, strategic planning horizons and\ + \ capital allocation plans. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node409 + ref_id: E1-9 AR 70 + description: 'When preparing the information on assets at material physical + risk that is required to be disclosed under paragraph 66 (a), the undertaking + shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70 + ref_id: E1-9 AR 70.a + description: 'Calculate the assets at material physical risk in terms of monetary + amount and as a proportion (percentage) of total assets at the reporting date + (i.e., the proportion is an estimate of the carrying value of assets at material + physical risk divided by total carrying value as stated in the statement of + financial position or balance sheet). The estimate of assets at material physical + risk shall be derived starting from the assets recognised in the financial + statements. The estimate of monetary amounts and proportion of assets at physical + risk may be presented as either a single amount or range. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70 + ref_id: E1-9 AR 70.b + description: ' All types of assets including finance-lease / right-of-use assets + shall be considered when determining the assets at material physical risk.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70 + ref_id: E1-9 AR 70.c + description: 'To contextualise this information, the undertaking shall: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c + ref_id: E1-9 AR 70.c.i + description: 'disclose the location of its significant assets at material physical + risk. Significant assets located ( 52 ) in the EU territory shall be aggregated + by NUTS codes 3 level digits (Nomenclature of Territorial Units for Statistics). + For significant assets located outside EU territory, the breakdown by NUTS + code will only be provided where applicable. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c + ref_id: E1-9 AR 70.c.ii + description: 'disaggregate the monetary amounts of assets at risk by acute and + chronic physical risk ( 53 ). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70 + ref_id: E1-9 AR 70.d + description: 'calculate the share of assets at material physical risk resulting + from paragraph 66 (a) that is addressed by the climate change adaptation actions + based on the information disclosed under Disclosure Requirement E1-3. This + aims at approximating net risks. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node409 + ref_id: E1-9 AR 71 + description: 'When preparing the information required under paragraph 64 (a) + and 66 (d), the undertaking may assess and disclose the share of net revenue + from business activities at physical risk. This disclosure ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71 + ref_id: E1-9 AR 71.a + description: 'shall be based on the net revenue in line with the requirements + in accounting standards applied for financial statements, i.e., IFRS 15 or + local GAAP. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71 + ref_id: E1-9 AR 71.b + description: "may include a breakdown of the undertaking\u2019s business activities\ + \ with the corresponding details of the associated percentage of total net\ + \ revenue, the risk factors (hazards, exposure and sensitivity) and, if possible,\ + \ the magnitude of the anticipated financial effects in terms of margin erosion\ + \ over the short-, medium- and long-term time horizons. The nature of business\ + \ activities may also be disaggregated by operating segments if the undertaking\ + \ has disclosed the contribution of margins by operational segments in its\ + \ segment reporting in the financial statements. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node423 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406 + name: Calculation guidance - Anticipated financial effects from transition risks + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423 + ref_id: E1-9 AR 72 + description: 'When disclosing the information required under paragraphs 64 (b) + and 67 (a), the undertaking shall explain whether and how: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72 + ref_id: E1-9 AR 72.a + description: 'it has assessed the potential effects on future financial performance + and position for assets and business activities at material transition risk, + including the scope of application, calculation methodology, critical assumptions + and parameters, and limitations of the assessment; and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72 + ref_id: E1-9 AR 72.b + description: "the assessment of assets and business activities considered to\ + \ be at material transition risk relies on or is part of the process to determine\ + \ material transition risks as described under paragraphs 20 (c) and AR 12\ + \ and to determine scenarios as required under paragraphs AR 12 to AR 15.\ + \ In particular, it shall explain how it has defined medium- and long-term\ + \ time horizons and how these definitions are linked to the expected lifetime\ + \ of the undertaking\u2019s assets, strategic planning horizons and capital\ + \ allocation plans. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423 + ref_id: E1-9 AR 73 + description: 'When disclosing the information on assets at material transition + risk as required under paragraphs 67 (a) and (b): ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73 + ref_id: E1-9 AR 73.a + description: "the undertaking shall at the very least include an estimate of\ + \ the amount of potentially stranded assets (in monetary amounts and as a\ + \ proportion/percentage) from the reporting year until 2030 and from 2030\ + \ to 2050. Stranded assets are understood as the active or firmly planned\ + \ key assets of the undertaking with significant locked-in GHG emissions over\ + \ their operating lifetime. Firmly planned key assets are those that the undertaking\ + \ will most likely deploy within the next 5 years. The amount may be expressed\ + \ as a range of asset values based on different climate and policy scenarios,\ + \ including a scenario aligned with limiting climate change to 1.5\xB0C. " + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73 + ref_id: E1-9 AR 73.b + description: 'the undertaking shall disclose a breakdown of the carrying value + of its real estate assets, including rights-of-use assets, by energy efficiency + classes. The energy efficiency shall be represented in terms of either the + ranges of energy consumption in kWh/m 2 or the EPC ( 54 ) (Energy Performance + Certificate) ( 55 ) label class. If the undertaking cannot obtain this information + on a best-effort basis, it shall disclose the total carrying amount of the + real estate assets for which the energy consumption is based on internal estimates. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73 + ref_id: E1-9 AR 73.c + description: 'the undertaking shall calculate the proportion (percentage) of + total assets (including finance lease/right-of-use assets) at material transition + risk addressed by the climate change mitigation actions based on the information + disclosed under Disclosure Requirement E1-3. The total assets amount is the + carrying amount on the balance sheet at the reporting date. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423 + ref_id: E1-9 AR 74 + description: 'When disclosing the information on potential liabilities from + material transition risks required under paragraph 67(d): ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74 + ref_id: E1-9 AR 74.a + description: 'undertakings that operate installations regulated under an emission + trading scheme may include a range of potential future liabilities originating + from these schemes; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74 + ref_id: E1-9 AR 74.b + description: 'undertakings subject to the EU ETS, may disclose the potential + future liabilities that relate to their allocation plans for the period before + and until 2030. The potential liability may be estimated on the basis of: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b + ref_id: E1-9 AR 74.b.i + description: 'the number of allowances held by the undertaking at the beginning + of the reporting period; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b + ref_id: E1-9 AR 74.b.ii + description: 'the number of allowances to be purchased in the market yearly, + i.e., before and until 2030; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b + ref_id: E1-9 AR 74.b.iii + description: 'the gap between estimated future emissions under various transition + scenarios and free allocations of allowances that are known for the period + until 2030, and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.iv + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b + ref_id: E1-9 AR 74.b.iv + description: 'the estimated yearly cost per tonne of CO2 for which an allowance + needs to be purchased; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74 + ref_id: E1-9 AR 74.c + description: 'In assessing its potential future liabilities, the undertaking + may consider and disclose the number of Scope 1 GHG emission allowances within + regulated emission trading schemes and the cumulative number of emission allowances + stored (from previous allowances) at the beginning of the reporting period; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74 + ref_id: E1-9 AR 74.d + description: 'undertakings disclosing volumes of carbon credits planned to be + cancelled in the near future (Disclosure Requirement E1-7) may disclose the + potential future liabilities associated with those based on existing contractual + agreements; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74 + ref_id: E1-9 AR 74.e + description: 'the undertaking may also include its monetised gross Scope 1, + 2 and total GHG emissions (in monetary units) calculated as follows: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e + ref_id: E1-9 AR 74.e.i + description: 'monetised Scope 1 and 2 GHG emissions in the reporting year by + the following formula: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e + ref_id: E1-9 AR 74.e.ii + description: 'monetised total GHG emissions in the reporting year by the following + formula: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e + ref_id: E1-9 AR 74.e.iii + description: 'by use of a lower, middle and upper cost rate ( 56 ) for GHG emissions + (e.g., market carbon price and different estimates for the societal costs + of carbon) and reasons for selecting them. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-75 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423 + ref_id: E1-9 AR 75 + description: 'Other approaches and methodologies may be applied to assess how + transition risks may affect the future financial position of the undertaking. + In any case, the disclosure of anticipated financial effects shall include + a description of the methodologies and definitions used by the undertaking. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423 + ref_id: E1-9 AR 76 + description: 'When preparing the information required under paragraph 67 (e), + the undertaking may assess and disclose the share of net revenue from business + activities at transition risks. This disclosure: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76 + ref_id: E1-9 AR 76.a + description: 'shall be based on the net revenue in line with the requirements + in accounting standards applied for financial statements, i.e., IFRS 15 or + local GAAP. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-ar-76.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76 + ref_id: ESRS E1-AR 76.b + description: "may include a breakdown of the undertaking\u2019s business activities\ + \ with the corresponding details of the associated percentage of current net\ + \ revenue, risk factors (events and exposure), and when possible, the anticipated\ + \ financial effects related to margin erosion over the short-, medium- and\ + \ long-term. The nature of business activities may also be disaggregated by\ + \ operating segments if the undertaking has disclosed the contribution of\ + \ margins by operational segments in its segment reporting in the financial\ + \ statements. " + - urn: urn:intuitem:risk:req_node:esrs_p2:node448 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406 + name: Connectivity with financial reporting information + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node448 + ref_id: E1-9 AR 77 + description: 'The reconciliation of the significant amount of assets, liabilities, + and net revenue (vulnerable to either material physical risks or transition + risks) to the relevant line item or disclosure (e.g., in segment reporting) + in the financial statements (as required by paragraph 68) may be presented + by the undertaking as follows: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77 + ref_id: E1-9 AR 77.a + description: 'as a cross-reference to the related line item or disclosure in + the financial statements if these amounts are identifiable in the financial + statements; or ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77 + ref_id: E1-9 AR 77.b + description: 'If these cannot be directly cross-referenced, as a quantitative + reconciliation of each to the relevant line item or disclosure in the financial + statement using the below tabular format: ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-78 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node448 + ref_id: E1-9 AR 78 + description: 'The undertaking shall ensure the consistency of data and assumptions + to assess and report the anticipated financial effects from material physical + risks and transition risks in the sustainability statement with the corresponding + data and assumptions used for the financial statements (e.g., carbon prices + used for assessing impairment of assets, the useful life of assets, estimates + and provisions). The undertaking shall explain the reasons for any inconsistencies + (e.g., if the full financial implications of climate-related risks are still + under assessment or are not deemed material in the financial statements). ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-79 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node448 + ref_id: E1-9 AR 79 + description: 'For potential future effects on liabilities (as required by paragraph + 67 (d)), if applicable, the undertaking shall cross-reference the description + of the emission trading schemes in the financial statements. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node454 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar + name: 'Climate-related opportunities ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-80 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node454 + ref_id: E1-9 AR 80 + description: 'When disclosing the information under paragraph 69 (a), the undertaking + shall explain the nature of the cost savings (e.g., from reduced energy consumption), + the time horizons and the methodology used, including the scope of the assessment, + critical assumptions, and limitations, and whether and how scenario analysis + was applied. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-81 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node454 + ref_id: E1-9 AR 81 + description: 'When disclosing the information required under paragraph 69 (b), + the undertaking shall explain how it has assessed the market size or any expected + changes to net revenue from low-carbon products and services or adaptation + solutions including the scope of the assessment, the time horizon, critical + assumptions, and limitations and to what extent this market is accessible + to the undertaking. The information on the market size may be put in perspective + to the current taxonomy-aligned revenue disclosed under the provisions of + Regulation (EU) 2020/852. The entity may also explain how it will pursue its + climate-related opportunities and, where possible, this should be linked to + the disclosures on policies, targets and actions under Disclosure Requirements + E1-2, E1-3 and E1- 4. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2 + assessable: false + depth: 1 + ref_id: ESRS E2 + name: POLLUTION + - urn: urn:intuitem:risk:req_node:esrs_p2:node458 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p2:node459 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458 + description: "1. The objective of this Standard is to specify Disclosure Requirements\ + \ which will enable users of the sustainability statement to understand: \n\ + (a) how the undertaking affects pollution of air, water and soil, in terms\ + \ of material positive and negative actual or potential impacts;\n(b) any\ + \ actions taken, and the result of such actions, to prevent or mitigate actual\ + \ or potential negative impacts, and to address risks and opportunities;\n\ + (c) the plans and capacity of the undertaking to adapt its strategy and business\ + \ model in line with the transition to a sustainable economy and with the\ + \ need to prevent, control and eliminate pollution. This is to create a toxic-free\ + \ environment with zero pollution also in support of the EU Action Plan \u2018\ + Towards a Zero Pollution for Air, Water and Soil\u2019;\n(d) the nature, type\ + \ and extent of the undertaking\u2019s material risks and opportunities related\ + \ to the undertaking\u2019s pollution-related impacts and dependencies, as\ + \ well as the prevention, control, elimination or reduction of pollution,\ + \ including where this results from the application of regulations, and how\ + \ the undertaking manages this; and\n(e) the financial effects on the undertaking\ + \ over the short-, medium-and long-term of material risks and opportunities\ + \ arising from the undertaking\u2019s pollution-related impacts and dependencies." + - urn: urn:intuitem:risk:req_node:esrs_p2:node460 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458 + description: '2. This Standard sets out Disclosure Requirements related to the + following sustainability matters: pollution of air, water, soil, substances + of concern, including substances of very high concern.' + - urn: urn:intuitem:risk:req_node:esrs_p2:node461 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458 + description: "3. \u2018Pollution of air\u2019 refers to the undertaking\u2019\ + s emissions into air (both indoor and outdoor), and prevention, control and\ + \ reduction of such emissions." + - urn: urn:intuitem:risk:req_node:esrs_p2:node462 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458 + description: "4. \u2018Pollution of water\u2019 refers to the undertaking\u2019\ + s emissions to water, and prevention, control and reduction of such emissions." + - urn: urn:intuitem:risk:req_node:esrs_p2:node463 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458 + description: "5. \u2018Pollution of soil\u2019 refers to the undertaking\u2019\ + s emissions into soil and the prevention, control and reduction of such emissions." + - urn: urn:intuitem:risk:req_node:esrs_p2:node464 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458 + description: "6. With regard to \u2018substances of concern\u2019, this standard\ + \ covers the undertaking\u2019s production, use and/or distribution and commercialisation\ + \ of substances of concern, including substances of very high concern. Disclosure\ + \ Requirements on substances of concern aim at providing users with an understanding\ + \ of actual or potential impacts related to such substances, also taking account\ + \ of possible restrictions on their use and/or distribution and commercialisation." + - urn: urn:intuitem:risk:req_node:esrs_p2:node465 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p2:node466 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node465 + description: '7. The topic of pollution is closely connected to other environmental + sub-topics such as climate change, water and marine resources, biodiversity + and circular economy. Thus, to provide a comprehensive overview of what could + be material to pollution, relevant Disclosure Requirements are covered in + other environmental Standards as follows: + + (a) ESRS E1 Climate change which addresses the following seven greenhouse + gases connected to air pollution: carbon dioxide (CO2), methane (CH4), nitrous + oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride + (SF6) and nitrogen trifluoride (NF3). + + (b) ESRS E3 Water and marine resources which addresses water consumption, + in particular in areas at water risk, water recycling and storage. This also + includes the responsible management of marine resources, including the nature + and quantity of marine resources-related commodities (such as gravels, deep-sea + minerals, seafood) used by the undertaking. This Standard covers the negative + impacts, in terms of pollution of water and marine resources, including microplastics, + generated by such activities. + + (c) ESRS E4 Biodiversity and ecosystems which addresses ecosystems and species. + Pollution as a direct impact driver of biodiversity loss is addressed by this + Standard. + + (d) ESRS E5 Resource use and circular economy which addresses, in particular, + the transition away from extraction of non-renewable resources and the implementation + of practices that prevent waste generation, including pollution generated + by waste.' + - urn: urn:intuitem:risk:req_node:esrs_p2:node467 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node465 + description: "8. The undertaking\u2019s pollution-related impacts may affect\ + \ people and communities. Material negative impacts on affected communities\ + \ from pollution-related impacts attributable to the undertaking are covered\ + \ in ESRS S3 Affected communities." + - urn: urn:intuitem:risk:req_node:esrs_p2:node468 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node465 + description: 9. This Standard should be read in conjunction with ESRS 1 General + requirements and ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p2:node469 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node470 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node469 + name: ESRS 2 General disclosures + description: 10. The requirements of this section should be read in conjunction + with and reported alongside the disclosures required by ESRS 2 chapter 4 Impact, + risk and opportunity management. + - urn: urn:intuitem:risk:req_node:esrs_p2:node471 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node470 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node472 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node471 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material pollution-related + impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node472 + ref_id: E2.IRO-1-11 + description: 'The undertaking shall describe the process to identify material + impacts, risks and opportunities and shall provide information on:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11 + ref_id: E2.IRO-1-11.a + description: whether the undertaking has screened its site locations and business + activities in order to identify its actual and potential pollution- related + impacts, risks and opportunities in its own operations and upstream and downstream + value chain, and if so, the methodologies, assumptions and tools used in the + screening; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11 + ref_id: E2.IRO-1-11.b + description: whether and how the undertaking has conducted consultations, in + particular with affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node471 + ref_id: E2-1 + name: Disclosure Requirement E2-1 + description: Policies related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1 + ref_id: E2-1-12 + description: The undertaking shall describe its policies adopted to manage its + material impacts, risks and opportunities related to pollution prevention + and control. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1 + ref_id: E2-1-13 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of material pollution-related impacts, + risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1 + ref_id: E2-1-14 + description: The disclosure required by paragraph 12 shall contain the information + on the policies the undertaking has in place to manage its material impacts, + risks and opportunities related to pollution in accordance with ESRS 2 MDR-P + Policies adopted to manage material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1 + ref_id: E2-1-15 + description: 'The undertaking shall indicate, with regard to its own operations + and its upstream and donwstream value chain, whether and how its policies + address the following areas where material:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15 + ref_id: E2-1-15.a + description: (a) mitigating negative impacts related to pollution of air, water + and soil including prevention and control; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15 + ref_id: E2-1-15.b + description: (b) substituting and minimising the use of substances of concern, + and phasing out substances of very high concern, in particular for non- essential + societal use and in consumer products; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15 + ref_id: E2-1-15.c + description: (c) avoiding incidents and emergency situations, and if and when + they occur, controlling and limiting their impact on people and the environment. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node471 + ref_id: E2-2 + name: Disclosure Requirement E2-2 + description: Actions and resources related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2 + ref_id: E2-2-16 + description: The undertaking shall disclose its pollution-related actions and + the resources allocated to their implementation. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2 + ref_id: E2-2-17 + description: The objective of this Disclosure Requirement is to enable an understanding + of the key actions taken and planned to achieve the pollution- related policy + objectives and targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2 + ref_id: E2-2-18 + description: The description of the pollution-related action plans and resources + shall contain the information prescribed in ESRS 2 MDR-A Actions and resources + in relation to material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2 + ref_id: E2-2-19 + description: 'In addition to ESRS 2 MDR-A, the undertaking may specify to which + layer in the following mitigation hierarchy an action and resources can be + allocated:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19 + ref_id: E2-2-19.a + description: avoid pollution including any phase out of materials or compounds + that have a negative impact (prevention of pollution at source); + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19 + ref_id: E2-2-19.b + description: 'reduce pollution, including: any phase-out of materials or compounds; + meeting enforcement requirements such as Best Available Techniques (BAT) requirements; + or meeting the Do No Significant Harm criteria for pollution prevention and + control according to the EU Taxonomy Regulation and its Delegated Acts (minimisation + of pollution); and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19 + ref_id: E2-2-19.c + description: restore, regenerate and transform ecosystems where pollution has + occurred (control of the impacts both from regular activities and incidents). + - urn: urn:intuitem:risk:req_node:esrs_p2:node492 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node470 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492 + ref_id: E2-3 + name: Disclosure Requirement E2-3 + description: Targets related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + ref_id: E2-3-20 + description: The undertaking shall disclose the pollution-related targets it + has set. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + ref_id: E2-3-21 + description: The objective of this Disclosure Requirement is to enable an understanding + of the targets the undertaking has set to support its pollution- related policies + and to address its material pollution-related impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + ref_id: E2-3-22 + description: The description of targets shall contain the information requirements + defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through + targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + ref_id: E2-3-23 + description: 'The disclosure required by paragraph 20 shall indicate whether + and how its targets relate to the prevention and control of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23 + ref_id: E2-3-23.a + description: air pollutants and respective specific loads; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23 + ref_id: E2-3-23.b + description: emissions to water and respective specific loads; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23 + ref_id: E2-3-23.c + description: pollution to soil and respective specific loads; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23 + ref_id: E2-3-23.d + description: substances of concern and substances of very high concern. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + ref_id: E2-3-24 + description: 'In addition to ESRS 2 MDR-T, the undertaking may specify whether + ecological thresholds (e.g., the biosphere integrity, stratospheric ozone- + depletion, atmospheric aerosol loading, soil depletion, ocean acidification) + and entity-specific allocations were taken into consideration when setting + targets. If so, the undertaking may specify:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24 + ref_id: E2-3-24.a + description: the ecological thresholds identified, and the methodology used + to identify such thresholds; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24 + ref_id: E2-3-24.b + description: whether or not the thresholds are entity-specific and if so, how + they were determined; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24 + ref_id: E2-3-24.c + description: how responsibility for respecting identified ecological thresholds + is allocated in the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3 + ref_id: E2-3-25 + description: The undertaking shall specify as part of the contextual information, + whether the targets that it has set and presented are mandatory (required + by legislation) or voluntary. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492 + ref_id: E2-4 + name: Disclosure Requirement E2-4 + description: Targets related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + ref_id: E2-4-26 + description: The undertaking shall disclose the pollutants that it emits through + its own operations, as well as the microplastics it generates or uses. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + ref_id: E2-4-27 + description: The objective of this Disclosure Requirement is to provide an understanding + of the emissions that the undertaking generates to air, water and soil in + its own operations, and of its generation and use of microplastics. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + ref_id: E2-4-28 + description: 'The undertaking shall disclose the amounts of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28 + ref_id: E2-4-28.a + description: "each pollutant listed in Annex II of Regulation (EC) No 166/2006\ + \ of the European Parliament and of the Council ( 57 ) (European Pollutant\ + \ Release and Transfer Register \u2018E-PRTR Regulation\u2019) emitted to\ + \ air, water and soil, with the exception of emissions of GHGs which are disclosed\ + \ in accordance with ESRS E1 Climate Change ( 58 );" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28 + ref_id: E2-4-28.b + description: microplastics generated or used by the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + ref_id: E2-4-29 + description: The amounts referred in paragraph 28 shall be consolidated amounts + including the emissions from those facilities over which the undertaking has + financial control and those over which it has operational control. The consolidation + shall include only the emissions from facilities for which the applicable + threshold value specified in Annex II of Regulation (EC) No 166/2006 is exceeded. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + ref_id: E2-4-30 + description: 'The undertaking shall put its disclosure into context and describe:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30 + ref_id: E2-4-30.a + description: the changes over time, + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30 + ref_id: E2-4-30.b + description: the measurement methodologies; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30 + ref_id: E2-4-30.c + description: the process(es) to collect data for pollution-related accounting + and reporting, including the type of data needed and the information sources. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4 + ref_id: E2-4-31 + description: When an inferior methodology compared to direct measurement of + emissions is chosen to quantify emissions, the reasons for choosing this inferior + methodology shall be outlined by the undertaking. If the undertaking uses + estimates, it shall disclose the standard, sectoral study or sources which + form the basis of its estimates, as well as the possible degree of uncertainty + and the range of estimates reflecting the measurement uncertainty. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492 + ref_id: E2-5 + name: Disclosure Requirement E2-5 + description: Substances of concern and substances of very high concern + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5 + ref_id: E2-5-32 + description: The undertaking shall disclose information on the production, use, + distribution, commercialisation and import/export of substances of concern + and substances of very high concern, on their own, in mixtures or in articles. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5 + ref_id: E2-5-33 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the impact of the undertaking on health and the environment through substances\ + \ of concern and through substances of very high concern on their own. It\ + \ is also to enable an understanding of the undertaking\u2019s material risks\ + \ and opportunities, including exposure to those substances and risks arising\ + \ from changes in regulations." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5 + ref_id: E2-5-34 + description: The disclosure required by paragraph 32 shall include the total + amounts of substances of concern that are generated or used during the production + or that are procured, and the total amounts of substances of concern that + leave its facilities as emissions, as products, or as part of products or + services split into main hazard classes of substances of concern. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5 + ref_id: E2-5-35 + description: The undertaking shall present separately the information for substances + of very high concern. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492 + ref_id: E2-6 + name: Disclosure Requirement E2-6 + description: Anticipated financial effects from material pollution-related risks + and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + ref_id: E2-6-36 + description: The undertaking shall disclose the anticipated financial effects + of material pollution-related risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + ref_id: E2-6-37 + description: "The information required by paragraph 36 is in addition to the\ + \ information on current financial effects on the undertaking\u2019s, financial\ + \ position, financial performance and cash flows for the reporting period\ + \ required under ESRS 2 SBM-3 para 48 (d)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + ref_id: E2-6-38 + description: 'The objective of this Disclosure Requirement is to provide an + understanding of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38 + ref_id: E2-6-38.a + description: "anticipated financial effects due to material risks arising from\ + \ pollution-related impacts and dependencies and how those risks have (or\ + \ could reasonably be expected to have) a material influence on the undertaking\u2019\ + s financial position, financial performance, and cash flows, over the short,\ + \ medium and long term." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38 + ref_id: E2-6-38.b + description: anticipated financial effects due to material opportunities related + to pollution prevention and control. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + ref_id: E2-6-39 + description: 'The disclosure shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39 + ref_id: E2-6-39.a + description: ' a quantification of the anticipated financial effects in monetary + terms before considering pollution-related actions, or where not possible + without undue cost or effort, qualitative information. For financial effects + arising from opportunities, a quantification is not required if it would result + in disclosure that does not meet the qualitative characteristics of information + (see ESRS 1 Appendix B Qualitative characteristics of information);' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39 + ref_id: E2-6-39.b + description: a description of the effects considered, the related impacts and + the time horizons in which they are likely to materialise; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39 + ref_id: E2-6-39.c + description: the critical assumptions used to quantify the anticipated financial + effects, as well as the sources and level of uncertainty of those assumptions. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + ref_id: E2-6-40 + description: 'The information provided under paragraph 39(a) shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40 + ref_id: E2-6-40.a + description: the share of net revenue made with products and services that are + or that contain substances of concern, and the share of net revenue made with + products and services that are or that contain substances of very high concern; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40 + ref_id: E2-6-40.b + description: the operating and capital expenditures incurred in the reporting + period in conjunction with major incidents and deposits; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40 + ref_id: E2-6-40.c + description: the provisions for environmental protection and remediation costs, + e.g., for rehabilitating contaminated sites, recultivating landfills, removal + of environmental contamination at existing production or storage sites and + similar measures. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6 + ref_id: E2-6-41 + description: "The undertaking shall disclose any relevant contextual information\ + \ including a description of material incidents and deposits whereby pollution\ + \ had negative impacts on the environment and/or is expected to have negative\ + \ effects on the undertaking\u2019s financial cash flows, financial position\ + \ and financial performance with short-, medium- and long-term time horizons." + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2-appendix-a + assessable: false + depth: 1 + ref_id: ESRS E2-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node540 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2-appendix-a + name: ESRS 2 GENERAL DISCLOSURES + - urn: urn:intuitem:risk:req_node:esrs_p2:node541 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node540 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node542 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node541 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material pollution-related + impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-1 + description: 'When conducting a materiality assessment on environmental subtopics, + the undertaking shall assess the materiality of pollution in its own operations + and its upstream and downstream value chain, and may consider the four phases + below, also known as the LEAP approach:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1 + ref_id: E2.IRO-1.AR-1.a + description: 'Phase 1: locate where in its own operations and its upstream and + downstream value chain the interface with nature takes place;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1 + ref_id: E2.IRO-1.AR-1.b + description: 'Phase 2: evaluate the pollution-related dependencies and impacts;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1 + ref_id: E2.IRO-1.AR-1.c + description: 'Phase 3: assess the material risks and opportunities; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1 + ref_id: E2.IRO-1.AR-1.d + description: 'Phase 4: prepare and report the results of the materiality assessment.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-2 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-2 + description: The materiality assessment for ESRS E2 corresponds to the first + three phases of this LEAP approach. The fourth phase addresses the outcome + of the process. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-3 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-3 + description: "The process to assess the materiality of impacts, dependencies,\ + \ risks and opportunities shall consider the provisions in ESRS 2 IRO-1 Description\ + \ of the processes to identify and assess material impacts, risks and opportunities,\ + \ and IRO-2 Disclosure Requirements in ESRS covered by the undertaking\u2019\ + s sustainability statement." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-4 + description: 'The sub-topics covered by the materiality assessment under ESRS + E2 include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4 + ref_id: E2.IRO-1.AR-4.a + description: pollution of air, water and soil (excluding GHG emissions and waste), + microplastics, and substances of concern; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4 + ref_id: E2.IRO-1.AR-4.b + description: dependencies on ecosystem services that help to mitigate pollution- + related impacts. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-5 + description: 'In Phase 1, to locate where in its own operations and its upstream + and downstream value chain the interface with nature takes place, the undertaking + may consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5 + ref_id: E2.IRO-1.AR-5.a + description: the site locations of direct assets and operations and related + upstream and downstream activities across the value chain; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5 + ref_id: E2.IRO-1.AR-5.b + description: the site locations where emissions of water, soil and air pollutants + occur; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5 + ref_id: E2.IRO-1.AR-5.c + description: the sectors or business units related to those emissions or to + the production, use, distribution, commercialisation and import/export of + microplastics, substances of concern, and substances of very high concern, + on their own, in mixtures or in articles. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-6 + description: "Phase 2 relates to the evaluation of the undertaking\u2019s impacts\ + \ and dependencies for each material site or sector/business unit including\ + \ by assessing the severity and likelihood of impacts on the environment and\ + \ human health." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-7 + description: 'n Phase 3, to assess its material risks and opportunities based + on the results of Phases 1 and 2, the undertaking may :' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7 + ref_id: E2.IRO-1.AR-7.a + description: 'identify transition risks and opportunities in its own operations + and its upstream and downstream value chain by the categories of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a + ref_id: E2.IRO-1.AR-7.a.i + description: 'policy and legal: e.g., introduction of regulation, exposure to + sanctions and litigation (e.g., negligence towards ecosystems), enhanced reporting + obligations;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a + ref_id: E2.IRO-1.AR-7.a.ii + description: 'technology: e.g., substitution of products or services by products + or services with a lower impact, transition away from substances of concern;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a + ref_id: E2.IRO-1.AR-7.a.iii + description: 'market: e.g., shifting supply, demand and financing, volatility + or increased costs of some substances; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a + ref_id: E2.IRO-1.AR-7.a.iv + description: "reputation: e.g., changing societal, customer or community perceptions\ + \ as a result of an organisation\u2019s role in pollution prevention and control;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7 + ref_id: E2.IRO-1.AR-7.b + description: identify physical risks, e.g., sudden interruption of access to + clean water, acid rain, or other pollution incidents that are likely to lead + to or that have led to pollution with subsequent effects on the environment + and society; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7 + ref_id: E2.IRO-1.AR-7.c + description: 'identify opportunities related to pollution prevention and control + categorised by:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c + ref_id: E2.IRO-1.AR-7.c.i + description: 'resource efficiency: decrease quantities of substances used or + improve efficiency of production process to minimise impacts;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c + ref_id: E2.IRO-1.AR-7.c.ii + description: 'markets: e.g., diversification of business activities;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c + ref_id: E2.IRO-1.AR-7.c.iii + description: 'financing: e.g., access to green funds, bonds or loans;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c + ref_id: E2.IRO-1.AR-7.c.iv + description: 'resilience: e.g., diversification of substances used and control + of emissions through innovation or technology; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.v + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c + ref_id: E2.IRO-1.AR-7.c.v + description: 'reputation: positive stakeholder relations as a result of a proactive + stance on managing risks.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-8 + description: In order to assess materiality, the undertaking may consider Commission + Recommendation (EU) 2021/2279 on the use of the Environmental Footprint methods + to measure and communicate the life cycle environmental performance of products + and organisations. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542 + ref_id: E2.IRO-1.AR-9 + description: 'When providing information on the outcome of its materiality assessment, + the undertaking shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9 + ref_id: E2.IRO-1.AR-9.a + description: "a list of site locations where pollution is a material issue for\ + \ the undertaking\u2019s own operations and its upstream and downstream value\ + \ chain; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9 + ref_id: E2.IRO-1.AR-9.b + description: a list of business activities associated with pollution material + impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node541 + ref_id: E2-1 AR + name: Disclosure Requirement E2-1 + description: Policies related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar + ref_id: E2-1 AR 10 + description: The policies described under this Disclosure Requirement may be + integrated in broader environmental or sustainability policies covering different + subtopics. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar + ref_id: E2-1 AR 11 + description: The description of the policies shall include information on the + pollutant(s) or substance(s) covered. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar + ref_id: E2-1 AR 12 + description: "When disclosing information under paragraph 12, the undertaking\ + \ may include contextual information on the relations between its policies\ + \ implemented and how they may contribute to the EU Action Plan \u2018Towards\ + \ a Zero Pollution for Air, Water and Soil\u2019 with for instance elements\ + \ on: " + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12 + ref_id: E2-1 AR 12.a + description: how it is or may be affected by the targets and measures of the + EU Action Plan and the revision of existing directives (e.g., the Industrial + Emissions Directive); + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12 + ref_id: E2-1 AR 12.b + description: how it intends to reduce its pollution footprint to contribute + to these targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node541 + ref_id: E2-2 AR + name: Disclosure Requirement E2-2 + description: Actions and resources related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar + ref_id: E2-2 AR 13 + description: Where actions extend to upstream or downstream value chain engagements, + the undertaking shall provide information on the types of actions reflecting + these engagements. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar + ref_id: E2-2 AR 14 + description: When considering resources, examples of operational expenditures + could be investments in research and development to innovate and develop safe + and sustainable alternatives to the use of substances of concern or to decrease + emissions in a production process. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar + ref_id: E2-2 AR 15 + description: Where relevant to achieve its pollution-related policy objectives + and targets, the undertaking may provide information on site-level action + plans. + - urn: urn:intuitem:risk:req_node:esrs_p2:node585 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node540 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585 + ref_id: E2-3 AR + name: Disclosure Requirement E2-3 + description: Targets related to pollution + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar + ref_id: E2-3 AR 16 + description: If the undertaking refers to ecological thresholds when setting + targets, it may refer to the guidance provided by the Science-Based Targets + Initiative for Nature (SBTN) in its interim guidance (Initial Guidance for + Business, September 2020), or any other guidance with a scientifically acknowledged + methodology that allows setting of science- based targets by identifying ecological + thresholds and, if applicable, entity-specific allocations. Ecological thresholds + can be local, national and/or global. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar + ref_id: E2-3 AR 17 + description: The undertaking may specify whether the target addresses shortcomings + related to the Substantial Contribution criteria for Pollution Prevention + and Control as defined in delegated acts adopted pursuant to Article 14 (2) + of Regulation (EU) 2020/852. Where the Do No Significant Harm (DNSH) criteria + for Pollution Prevention and Control as defined in delegated acts adopted + pursuant to Article 10(3), Article 11(3), Article 12(2), Article 13(2), and + Article 15(2) of Regulation (EU) 2020/852 are not met, the undertaking may + specify whether the target addresses shortcomings related those DNSH critera. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar + ref_id: E2-3 AR 18 + description: Where relevant to support the policies it has adopted, the undertaking + may provide information on the targets set at site level. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar + ref_id: E2-3 AR 19 + description: "The targets may cover the undertaking\u2019s own operations and/or\ + \ the value chain." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585 + ref_id: E2-4 AR + name: 'Disclosure Requirement E2-4 ' + description: Pollution of air, water and soil + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + ref_id: E2-4 AR 20 + description: "The information to be provided on microplastics under paragraph\ + \ 28(b) shall include microplastics that have been generated or used during\ + \ production processes or that are procured, and that leave the undertaking\u2019\ + s facilities as emissions, as products, or as part of products or services.\ + \ Microplastics may be unintentionally produced when larger pieces of plastics\ + \ like car tires or synthetic textiles wear and tear or may be deliberately\ + \ manufactured and added to products for specific purposes (e.g., exfoliating\ + \ beads in facial or body scrubs)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + ref_id: E2-4 AR 21 + description: The volume of pollutants shall be presented in appropriate mass + units, for example tonnes or kilogrammes. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + ref_id: E2-4 AR 22 + description: The information required under this Disclosure Requirement shall + be provided at the level of the reporting undertaking. However, the undertaking + may disclose additional breakdown including information at site level or a + breakdown of its emissions by type of source, by sector or by geographical + area. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + ref_id: E2-4 AR 23 + description: 'When providing contextual information on the emissions, the undertaking + may consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23 + ref_id: E2-4 AR 23.a + description: " the local air quality indices (AQI) for the area where the undertaking\u2019\ + s air pollution occurs;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23 + ref_id: E2-4 AR 23.b + description: the degree of urbanisation (DEGURBA) ( 59 ) for the area where + air pollution occurs; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23 + ref_id: E2-4 AR 23.c + description: "the undertaking\u2019s percentage of the total emissions of pollutants\ + \ to water and soil occurring in areas at water risk, including areas of high-water\ + \ stress." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + ref_id: E2-4 AR 24 + description: The information provided under this Disclosure Requirement may + refer to information the undertaking is already required to report under other + existing legislation (i.e., IED, E- PRTR, etc.). + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + ref_id: E2-4 AR 25 + description: "Where the undertaking\u2019s activities are subject to Directive\ + \ 2010/75/EU of the European Parliament and of the Council on industrial emissions\ + \ (IED) ( 60 ) and relevant Best Available Techniques Reference Documents\ + \ (BREFs), irrespective of whether the activity takes place within the European\ + \ Union or not, the undertaking may disclose the following additional information:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25 + ref_id: E2-4 AR 25.a + description: a list of installations operated by the undertaking that fall under + the IED and EU- BAT Conclusions; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25 + ref_id: E2-4 AR 25.b + description: a list of any non-compliance incidents or enforcement actions necessary + to ensure compliance in case of breaches of permit conditions; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25 + ref_id: E2-4 AR 25.c + description: " the actual performance, as specified in the EU-BAT conclusions\ + \ for industrial installations, and comparison of the undertaking\u2019s environmental\ + \ performance against \u2018emission levels associated with the best available\ + \ techniques\u2019 the (BAT-AEL) as described in EU-BAT conclusions;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25 + ref_id: E2-4 AR 25.d + description: "the actual performance of the undertaking against \u2018environmental\ + \ performance levels associated with the best available techniques\u2019 (BAT-AEPLs)\ + \ provided that they are applicable to the sector and installation; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25 + ref_id: E2-4 AR 25.e + description: a list of any compliance schedules or derogations granted by competent + authorities according to Art. 15(4) Directive 2010/75/EU that are associated + with the implementation of BAT-AELs. + - urn: urn:intuitem:risk:req_node:esrs_p2:node606 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar + name: Methodologies + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node606 + ref_id: E2-4 AR 26 + description: 'When providing information on pollutants, the undertaking shall + consider approaches for quantification in the following order of priority:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26 + ref_id: E2-4 AR 26.a + description: direct measurement of emissions, effluents or other pollution through + the use of recognised continuous monitoring systems (e. g., AMS Automated + Measuring Systems); + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26 + ref_id: E2-4 AR 26.b + description: periodic measurements; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26 + ref_id: E2-4 AR 26.c + description: calculation based on site-specific data; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26 + ref_id: E2-4 AR 26.d + description: calculation based on published pollution factors; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26 + ref_id: E2-4 AR 26.e + description: estimation. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node606 + ref_id: E2-4 AR 27 + description: 'Regarding the disclosure of methodologies required by paragraph + 30, the undertaking shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27 + ref_id: E2-4 AR 27.a + description: whether its monitoring is carried out in accordance with EU BREF + Standards or another relevant reference benchmark; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27 + ref_id: E2-4 AR 27.b + description: whether and how the calibration tests of the AMS were undertaken + and the verification of periodic measurement by independent labs were ensured. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585 + ref_id: E2-5 AR + name: Disclosure Requirement E2-5 + description: Substances of concern and substances of very high concern + - urn: urn:intuitem:risk:req_node:esrs_p2:node617 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar + name: List of substances to be considered + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node617 + ref_id: E2-5 AR 28 + description: " In order for the information to be complete, substances in the\ + \ undertaking\u2019s own operations and those procured shall be included (e.g.,\ + \ embedded in ingredients, semi- finished products, or the final product)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node617 + ref_id: E2-5 AR 29 + description: The volume of pollutants shall be presented in mass units, for + example tonnes or kilogrammes or other mass units appropriate for the volumes + and type of pollutants being released. + - urn: urn:intuitem:risk:req_node:esrs_p2:node620 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar + name: Contextual information + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node620 + ref_id: E2-5 AR 30 + description: "The information provided under this Disclosure Requirement may\ + \ refer to information the undertaking is already required to report under\ + \ other existing legislation (i.e., Directive 2010/75/EU, Regulation (EC)\ + \ No 166/2006 \u2018E-PRTR\u2019, etc.)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585 + ref_id: E2-6 AR + name: Disclosure Requirement E2-6 + description: Anticipated financial effects from material pollution-related risks + and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar + ref_id: E2-6 AR 31 + description: 'The operating and capital expenditures related to incidents and + deposits may include for instance:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31 + ref_id: E2-6 AR 31.a + description: cost for eliminating and remediating the respective pollution of + air, water and soil including environmental protection; + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31 + ref_id: E2-6 AR 31.b + description: damage compensation costs including payment of fines and penalties + imposed by regulators or government authorities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar + ref_id: E2-6 AR 32 + description: Incidents may include for instance interruptions of production, + whether arising from the supply chain and/or from own operations, which resulted + in pollution. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar + ref_id: E2-6 AR 33 + description: The undertaking may include an assessment of its related products + and services at risk over the short-, medium- and long-term, explaining how + these are defined, how financial amounts are estimated, and which critical + assumptions are made. + - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar + ref_id: E2-6 AR 34 + description: The quantification of the anticipated financial effects in monetary + terms under paragraph 38(a) may be a single amount or a range. + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3 + assessable: false + depth: 1 + ref_id: ESRS E3 + name: WATER AND MARINE RESOURCES + - urn: urn:intuitem:risk:req_node:esrs_p2:node630 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p2:node631 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node630 + description: "1. The objective of this Standard is to specify Disclosure Requirements\ + \ which will enable users of the sustainability statement to understand:\n\ + (a) how the undertaking affects water and marine resources, in terms of material\ + \ positive and negative actual or potential impacts;\n(b) any actions taken,\ + \ and the result of such actions to prevent or mitigate material actual or\ + \ potential negative impacts, to protect water and marine resources, also\ + \ with reference to reduction of water consumption, and to address risks and\ + \ opportunities;\n(c) whether, how and to what extent the undertaking contributes\ + \ to the European Green Deal\u2019s ambitions for fresh air, clean water,\ + \ healthy soil and biodiversity, as well as to the sustainability of the blue\ + \ economy and fisheries sectors, taking account of the following: Directive\ + \ 2000/60/EC of the European Parliament and of the Council ( 61 ) (EU Water\ + \ Framework Directive), Directive 2008/56/EC of the European Parliament and\ + \ of the Council ( 62 ) (EU Marine Strategy Framework Directive), Directive\ + \ 2014/89/EU of the European Parliament and of the Council ( 63 ) (EU Maritime\ + \ Spatial Planning Directive), the Sustainable Development Goals (in particular\ + \ SDG 6 Clean water and sanitation and 14 Life below water), and respect of\ + \ global environmental limits (e.g. biosphere integrity, ocean acidification,\ + \ freshwater use, and biogeochemical flows planetary boundaries);\n(d) the\ + \ plans and capacity of the undertaking to adapt its strategy and business\ + \ model in line with the promotion of sustainable water use based on long-term\ + \ protection of available water resources; protection of aquatic ecosystems\ + \ and restoration of freshwater and marine habitats;\n(e) the nature, type\ + \ and extent of the undertaking\u2019s material risks and opportunities arising\ + \ from the undertaking\u2019s impacts and dependencies on water and marine\ + \ resources, and how the undertaking manages them; and\n(f) the financial\ + \ effects on the undertaking over the short-, medium- and long term of material\ + \ risks and opportunities arising from the undertaking\u2019s impacts and\ + \ dependencies on water and marine resources." + - urn: urn:intuitem:risk:req_node:esrs_p2:node632 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node630 + description: "2. This Standard sets out Disclosure Requirements related to water\ + \ and marine resources. With regard to \u2018water\u2019, this standard covers\ + \ surface water and groundwater. It includes disclosure requirements on water\ + \ consumption in the undertaking\u2019s activities, products and services,\ + \ as well as related information on water withdrawals and water discharges." + - urn: urn:intuitem:risk:req_node:esrs_p2:node633 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node630 + description: "3. With regard to \u2018marine resources\u2019, this standard\ + \ covers the extraction and use of such resources, and associated economic\ + \ activities." + - urn: urn:intuitem:risk:req_node:esrs_p2:node634 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p2:node635 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node634 + description: "4. The topic of water and marine resources is closely connected\ + \ to other environmental sub- topics such as climate change, pollution, biodiversity\ + \ and circular economy. Thus, to provide a comprehensive overview of what\ + \ could be material to water and marine resources, relevant Disclosure Requirements\ + \ are covered in other environmental ESRS as follows:\n(a) ESRS E1 Climate\ + \ change, which addresses, in particular, acute and chronic physical risks\ + \ which arise from water and ocean-related hazards caused or exacerbated by\ + \ climate change, including increasing water temperature, changing precipitation\ + \ patterns and types (rain, hail, snow/ice), precipitation or hydrological\ + \ variability, ocean acidification, saline intrusion, sea level rise, drought,\ + \ high water stress, heavy precipitation, flood and glacial lake outbursts;\n\ + (b) ESRS E2 Pollution, which addresses, in particular, the emissions to water,\ + \ which includes emissions to oceans, and the use and generation of microplastics;\ + \ \n(c) ESRS E4 Biodiversity and ecosystems, which addresses, in particular,\ + \ the conservation and sustainable use of and impact on freshwater aquatic\ + \ ecosystems as well as the oceans and seas; and\n(d) ESRS E5 Resource use\ + \ and circular economy which addresses in particular waste management including\ + \ plastic, and the transition towards the extraction of non-renewable resources\ + \ of wastewater; reduced use of plastic; and the recycling of wastewater." + - urn: urn:intuitem:risk:req_node:esrs_p2:node636 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node634 + description: "5. The undertaking\u2019s impacts on water and marine resources\ + \ affect people and communities. Material negative impacts on affected communities\ + \ from water and marine resources-related impacts attributable to the undertaking\ + \ are covered in ESRS S3 Affected communities." + - urn: urn:intuitem:risk:req_node:esrs_p2:node637 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node634 + description: 6. This Standard should be read in conjunction with ESRS 1 General + requirements and ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p2:node638 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3 + name: Disclosure requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node639 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node638 + name: ESRS 2 General disclosures + description: 7. The requirements of this section should be read in conjunction + with and reported alongside the disclosures required by ESRS 2 chapter 4 Impact, + risk and opportunity management. + - urn: urn:intuitem:risk:req_node:esrs_p2:node640 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node639 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node641 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node640 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material water + and marine resources-related impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1-8 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node641 + ref_id: E3.IRO-1-8 + description: 'The undertaking shall describe the process to identify material + impacts, risks and opportunities and shall provide information on: (a) whether + and how the undertaking it has screened its assets and activities in order + to identify its actual and potential water and marine resources-related impacts, + risks and opportunities in its own operations and its upstream and downstream + value chain, and if so the methodologies, assumptions and tools used in the + screening; (b) whether and how it has conducted consultations, in particular, + with affected communities ( 64 ).' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node640 + ref_id: E3-1 + name: Disclosure Requirement E3-1 + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-9 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + ref_id: E3-1-9 + description: The undertaking shall describe its policies adopted to manage its + material impacts, risks and opportunities related to water and marine resources + ( 65 ). + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + ref_id: E3-1-10 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of its material water and marine + resources-related impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + ref_id: E3-1-11 + description: The disclosure required by paragraph 9 shall contain the information + on the policies the undertaking has in place to manage its material impacts, + risks and opportunities related to water and marine resources in accordance + with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + ref_id: E3-1-12 + description: 'The undertaking shall indicate whether and how its policies address + the following matters where material:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12 + ref_id: E3-1-12.a + description: 'water management including:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a + ref_id: E3-1-12.a.i + description: the use and sourcing of water and marine resources in its own operations; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a + ref_id: E3-1-12.a.ii + description: water treatment as a step towards more sustainable sourcing of + water; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a + ref_id: E3-1-12.a.iii + description: ' the prevention and abatement of water pollution resulting from + its activities.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12 + ref_id: E3-1-12.b + description: ' product and service design in view of addressing water-related + issues and the preservation of marine resources; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12 + ref_id: E3-1-12.c + description: commitment to reduce material water consumption in areas at water + risk in its own operations and along the upstream and downstream value chain. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + ref_id: E3-1-13 + description: If at least one of the sites of the undertaking is located in an + area of high-water stress and it is not covered by a policy, the undertaking + shall state this to be the case and provide reasons for not having adopted + such a policy. The undertaking may disclose a timeframe in which it aims to + adopt such a policy. ( 66 ) + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1 + ref_id: E3-1-14 + description: The undertaking shall specify whether it has adopted policies or + practices related to sustainable oceans and seas ( 67 ). + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node640 + ref_id: E3-2 + name: Disclosure Requirement E3-2 + description: Actions and resources related to water and marine resources + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2 + ref_id: E3-2-15 + description: The undertaking shall disclose its water and marine resources- + related actions and the resources allocated to their implementation. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2 + ref_id: E3-2-16 + description: The objective of this Disclosure Requirement is to enable an understanding + of the key actions taken and planned to achieve the water and marine resources-related + policy objectives and targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2 + ref_id: E3-2-17 + description: The description of the actions and resources shall follow the principles + defined in ESRS 2 MDR-A Actions and resources in relation to material sustainability + matters. In addition to ESRS 2 MDR-A, the undertaking may specify to which + layer in the mitigation hierarchy an action and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2 + ref_id: E3-2-18 + description: 'Resources can be allocated to:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18 + ref_id: E3-2-18.a + description: avoid the use of water and marine resources; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18 + ref_id: E3-2-18.b + description: reduce the use of water and marine resources such as through efficiency + measures; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18 + ref_id: E3-2-18.c + description: reclaiming and reuse of water; or + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18 + ref_id: E3-2-18.d + description: restoration and regeneration of aquatic ecosystem and water bodies. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2 + ref_id: E3-2-19 + description: The undertaking shall specify actions and resources in relation + to areas at water risk, including areas of high-water stress + - urn: urn:intuitem:risk:req_node:esrs_p2:node666 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node639 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node666 + ref_id: E3-3 + name: Disclosure Requirement E3-3 + description: Targets related to water and marine resources + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + ref_id: E3-3-20 + description: The undertaking shall disclose the water and marine resources-related + targets it has set. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + ref_id: E3-3-21 + description: The objective of this Disclosure Requirement is to enable an understanding + of the targets the undertaking has adopted to support its water and marine + resources-related policies and address its material water and marine resources-related + impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + ref_id: E3-3-22 + description: The description of the targets shall contain the information requirements + defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through + targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + ref_id: E3-3-23 + description: 'The disclosure required by paragraph 20 shall indicate whether + and how its targets relate to:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23 + ref_id: E3-3-23.a + description: the management of material impacts, risks and opportunities related + to areas at water risk, including improvement of the water quality; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23 + ref_id: E3-3-23.b + description: the responsible management of marine resources impacts, risks and + opportunities including the nature and quantity of marine resources- related + commodities (such as gravels, deep-sea minerals, seafood) used by the undertaking; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23 + ref_id: E3-3-23.c + description: the reduction of water consumption, including an explanation of + how those targets relate to areas at water risk, including areas of high water-stress. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + ref_id: E3-3-24 + description: 'In addition to ESRS 2 MDR-T, the undertaking may specify whether + ecological thresholds and entity-specific allocations were taken into consideration + when setting targets. If so, the undertaking may specify:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24 + ref_id: E3-3-24.a + description: the ecological thresholds identified, and the methodology used + to identify such thresholds; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24 + ref_id: E3-3-24.b + description: whether or not the thresholds are entity-specific and if so, how + they were determined; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24 + ref_id: E3-3-24.c + description: how responsibility for respecting identified ecological thresholds + is allocated in the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3 + ref_id: E3-3-25 + description: The undertaking shall specify as part of the contextual information, + whether the targets it has set and presented are mandatory (required by legislation) + or voluntary. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node666 + ref_id: E3-4 + name: Disclosure Requirement E3-4 + description: Water consumption + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4 + ref_id: E3-4-26 + description: The undertaking shall disclose information on its water consumption + performance related to its material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4 + ref_id: E3-4-27 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of the undertaking\u2019s water consumption and any progress\ + \ by the undertaking in relation to its targets." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4 + ref_id: E3-4-28 + description: 'The disclosure required by paragraph 26 relates to own operations + and shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28 + ref_id: E3-4-28.a + description: total water consumption in m3; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28 + ref_id: E3-4-28.b + description: ' total water consumption in m3 in areas at water risk, including + areas of high-water stress;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28 + ref_id: E3-4-28.c + description: total water recycled and reused in m3; ( 68 ) + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28 + ref_id: E3-4-28.d + description: total water stored and changes in storage in m3; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28 + ref_id: E3-4-28.e + description: " any contextual information necessary regarding points (a) to\ + \ (d), including the water basins\u2019 water quality and quantity, how the\ + \ data have been compiled, such as any standards, methodologies, and assumptions\ + \ used, including whether the information is calculated, estimated, modelled,\ + \ or sourced from direct measurements, and the approach taken for this, such\ + \ as the use of any sector-specific factors." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4 + ref_id: E3-4-29 + description: 'The undertaking shall provide information on its water intensity: + total water consumption in its own operations in m3 per million EUR net revenue + ( 69 ).' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node666 + ref_id: E3-5 + name: Disclosure Requirement E3-5 + description: Anticipated financial effects from material water and marine resources-related + risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5 + ref_id: E3-5-30 + description: The undertaking shall disclose the anticipated financial effects + of material water and marine resources-related risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5 + ref_id: E3-5-31 + description: "The information required by paragraph 30 is in addition to the\ + \ information on current financial effects on the entity\u2019s financial\ + \ position, financial performance and cash flows for the reporting period\ + \ required under ESRS 2 SBM-3 para 48 (d)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5 + ref_id: E3-5-32 + description: 'The objective of this Disclosure Requirement is to provide an + understanding of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32 + ref_id: E3-5-32.a + description: "anticipated financial effects due to material risks arising from\ + \ water and marine resources-related impacts and dependencies and how these\ + \ risks have (or could reasonably be expected to have) a material influence\ + \ on the undertaking\u2019s financial position, financial performance and\ + \ cash flows, over the short-, medium- and long-term; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32 + ref_id: E3-5-32.b + description: anticipated financial effects due to material opportunities related + to water and marine resources. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5 + ref_id: E3-5-33 + description: 'The disclosure shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33 + ref_id: E3-5-33.a + description: a quantification of the anticipated financial effects in monetary + terms before considering water and marine resources-related actions or where + not possible without undue cost or effort, qualitative information. For financial + effects arising from opportunities, a quantification is not required if it + would result in disclosure that does not meet the qualitative characteristics + of information (see ESRS 1 Appendix B Qualitative characteristics of information); + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33 + ref_id: E3-5-33.b + description: a description of the effects considered, the impacts and dependencies + to which they relate, and the time horizons in which they are likely to materialise; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33 + ref_id: E3-5-33.c + description: the critical assumptions used to quantify the anticipated financial + effects, as well as the sources and level of uncertainty of those assumptions. + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3-appendix-a + assessable: false + depth: 1 + ref_id: ESRS E3-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node701 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3-appendix-a + name: ESRS 2 General disclosures + - urn: urn:intuitem:risk:req_node:esrs_p2:node702 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node701 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node703 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node702 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material water + and marine resources-related impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-1 + description: 'When conducting a materiality assessment on environmental subtopics, + the undertaking shall assess the materiality of water and marine resources + in its own operations and its upstream and downstream value chain, and may + consider the four phases below, also known as the LEAP approach:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1 + ref_id: E3.IRO-1.AR-1.a + description: 'Phase 1: locate where in its own operations and along the value + chain the interface with nature takes place;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1 + ref_id: E3.IRO-1.AR-1.b + description: 'Phase 2: evaluate the dependencies and impacts;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1 + ref_id: E3.IRO-1.AR-1.c + description: 'Phase 3: assess the material risks and opportunities; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1 + ref_id: E3.IRO-1.AR-1.d + description: 'Phase 4: prepare and report the results of the materiality assessment.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-2 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-2 + description: The materiality assessment for ESRS E3 corresponds to the first + three phases of this LEAP approach, the fourth phase addresses the outcome + of the process. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-3 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-3 + description: "The processes to assess the materiality of impacts, risks and\ + \ opportunities shall consider the provisions in ESRS 2 IRO-1 Description\ + \ of the processes to identify and assess material impacts, risks and opportunities,\ + \ and IRO-2 Disclosure Requirements in ESRS covered by the undertaking\u2019\ + s sustainability statement." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-4 + description: 'The sub-topics related to water and marine resources covered by + the materiality assessment include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4 + ref_id: E3.IRO-1.AR-4.a + description: water, which encompasses the consumption of surface water, groundwater, + as well as withdrawals and discharges of water; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4 + ref_id: E3.IRO-1.AR-4.b + description: marine resources, which encompasses the extraction and use of such + resources and associated economic activities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-5 + description: 'In phase 1, to locate where there are areas at water risk, and + areas where there is an interface with marine resources that could lead to + material impacts and dependencies in its own operations and along its upstream + and downstream value chain, the undertaking may consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5 + ref_id: E3.IRO-1.AR-5.a + description: the locations of direct assets and operations and related upstream + and downstream activities across the value chain; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5 + ref_id: E3.IRO-1.AR-5.b + description: the sites located in areas at water risk, including areas of high- + water stress; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5 + ref_id: E3.IRO-1.AR-5.c + description: the sectors or business units that are interfacing with water or + marine resources in these priority locations. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-6 + description: The undertaking shall consider river basins as the relevant level + for assessment of locations and combine that approach with an operational + risk assessment of its facilities and the facilities of suppliers with material + impacts and risks. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-7 + description: "The undertaking shall consider the criteria for defining the status\ + \ of water bodies according to the relevant Annexes of Directive 2000/60/EC\ + \ (Water Framework Directive) as well as the guidance documents provided for\ + \ implementation of the Water Framework Directive. The list of guidance documents\ + \ can be accessed under the European Commission\u2019s Environment home page." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-8 + description: 'In phase 2, to evaluate its impacts and dependencies for each + priority location identified under AR 5, the undertaking may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8 + ref_id: E3.IRO-1.AR-8.a + description: identify business processes and activities that lead to impacts + and dependencies on environmental assets and ecosystem services; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8 + ref_id: E3.IRO-1.AR-8.b + description: "identify water and marine resources-related impacts and dependencies\ + \ across the undertaking\u2019s value chain; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8 + ref_id: E3.IRO-1.AR-8.c + description: assess the severity and likelihood of the positive and negative + impacts on water and marine resources. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-9 + description: For the identification of water and marine resources-related dependencies, + the undertaking may rely on international classifications such as the Common + International Classification of Ecosystem Services (CICES). + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-10 + description: When identifying its marine resources-related dependencies, the + undertaking shall consider if it depends upon key marine resources-related + commodities, including but not limited to gravels and seafood products. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-11 + description: Marine resources are defined according to their use by human societies + and must be considered in relation to the pressure they are subject to. Some + of the pressure indicators are presented in other ESRS, namely microplastics + and emissions to water in ESRS E2 and plastic waste in ESRS E5. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-12 + description: 'Examples of marine resources dependencies which may be considered + by the undertaking are:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12 + ref_id: E3.IRO-1.AR-12.a + description: dependencies on commercially exploited fish and shellfish in its + own operations and its upstream and downstream value chain; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12 + ref_id: E3.IRO-1.AR-12.b + description: fishing activity that involves mobile bottom trawling, which can + also have negative impacts on the seabed. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-13 + description: 'AR 13.In Phase 3, to assess its material risks and opportunities + based on the results of Phases 1 and 2, the undertaking may :' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13 + ref_id: E3.IRO-1.AR-13.a + description: 'identify transition risks and opportunities in its own operations + and its value chain by the categories of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a + ref_id: E3.IRO-1.AR-13.a.i + description: 'policy and legal: e.g., introduction of regulation or policy (e.g., + changes such as increased water protection, increased quality of water regulations, + regulation of flows of water supply), ineffective governance of water bodies + or marine resources, in particular across boundaries (e.g., transboundary + governance and cooperation) resulting in water or oceans degradation, exposure + to sanctions and litigation (e.g., non-respect of permits or allocations; + negligence towards or killing of threatened marine species), enhanced reporting + obligations on marine ecosystems and related services;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a + ref_id: E3.IRO-1.AR-13.a.ii + description: 'technology: e.g., substitution of products or services by products + or services with a lower impact on water and marine resources, transition + to more efficient and cleaner technologies (i.e., with lower impacts on oceans + and water), new monitoring technologies (e.g., satellite), water purification, + flood protection;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a + ref_id: E3.IRO-1.AR-13.a.iii + description: 'market: e.g., shifting supply, demand and financing, volatility + or increased costs of water or marine resources;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a + ref_id: E3.IRO-1.AR-13.a.iv + description: "reputation: e.g., changing societal, customer or community perceptions\ + \ as a result of an organisation\u2019s impact on water and marine resources;\ + \ and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.v + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a + ref_id: E3.IRO-1.AR-13.a.v + description: contribution to systemic risks via its own operations and its upstream + and downstream value chain, including the risks that a marine ecosystem collapses + or the risks that a critical natural system no longer functions (e.g., tipping + points are reached, summing physical risks); + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.b. + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13 + ref_id: E3.IRO-1.AR-13.b. + description: identify physical risk including water quantity (water scarcity, + water stress), water quality, infrastructure decay or unavailability of some + marine resources-related commodities (e.g. the rarefaction of some species + of fish or other underwater marine living organisms sold as products by the + undertaking) leading for instance to the impossibility of running operations + in certain geographical areas; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13 + ref_id: E3.IRO-1.AR-13.c + description: 'identify opportunities categorised by:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c + ref_id: E3.IRO-1.AR-13.c.i + description: 'resource efficiency: e.g., transition to more efficient services + and processes requiring less water and marine resources;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c + ref_id: E3.IRO-1.AR-13.c.ii + description: 'markets: e.g., development of less resource-intense products and + services, diversification of business activities;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c + ref_id: E3.IRO-1.AR-13.c.iii + description: 'financing: e.g., access to green funds, bonds or loans;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c + ref_id: E3.IRO-1.AR-13.c.iv + description: 'resilience: e.g., diversification of marine or water resources + and business activities (e.g., starting a new business unit on ecosystem restoration), + investing in green infrastructures, nature-based solutions, adopting recycling + and circularity mechanisms that reduce the dependencies on water or marine + resources; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.v + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c + ref_id: E3.IRO-1.AR-13.c.v + description: 'reputation: positive stakeholder engagement as a result of a proactive + stance on managing nature-related risks (e.g., leading to preferred partner + status).' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-14 + description: "The undertaking may rely on primary, secondary or modelled data\ + \ collection or other relevant approaches to assess material impacts, dependencies,\ + \ risks and opportunities, including Commission Recommendation 2021/2279 on\ + \ the use of the Environmental Footprint methods to measure and communicate\ + \ the life cycle environmental performance of products and organisations (Annex\ + \ I \u2013 Product Environmental Footprint; Annex III \u2013 Organisation\ + \ Environmental Footprint)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703 + ref_id: E3.IRO-1.AR-15 + description: 'When providing information on the outcome of the materiality assessment, + the undertaking shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15 + ref_id: E3.IRO-1.AR-15.a + description: "a list of geographical areas where water is a material issue for\ + \ the undertaking\u2019s own operations and its upstream and downstream value\ + \ chain;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15 + ref_id: E3.IRO-1.AR-15.b + description: a list of marine resources-related commodities used by the undertaking + which are material to the good environmental status of marine waters as well + as for the protection of marine resources; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15 + ref_id: E3.IRO-1.AR-15.c + description: a list of sectors or segments associated with water and marine + resources material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node702 + ref_id: E3-1 AR + name: Disclosure Requirement E3-1 + description: Policies related to water and marine resources + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar + ref_id: E3-1 AR 16 + description: The policies described under this Disclosure Requirement may be + integrated in broader environmental or sustainability policies covering different + subtopics. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar + ref_id: E3-1 AR 17 + description: 'When disclosing information under paragraph 9, the undertaking + may disclose whether its policies :' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17 + ref_id: E3-1 AR 17.a + description: prevent further deterioration and protect and enhance the status + of water bodies and aquatic ecosystems; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17 + ref_id: E3-1 AR 17.b + description: promote sustainable water use based on a long-term protection of + available water resources; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17 + ref_id: E3-1 AR 17.c + description: aim at enhanced protection and improvement of the aquatic environment; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17 + ref_id: E3-1 AR 17.d + description: promote a good environmental status of marine water; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17 + ref_id: E3-1 AR 17.e + description: promote reduction of water withdrawals and water discharges. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar + ref_id: E3-1 AR 18 + description: 'The undertaking may also disclose information about policies which:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18 + ref_id: E3-1 AR 18.a + description: contribute to good ecological and chemical quality of surface water + bodies and good chemical quality and quantity of groundwater bodies, in order + to protect human health, water supply, natural ecosystems and biodiversity, + the good environmental status of marine waters and the protection of the resource + base upon which marine related activities depend; + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18 + ref_id: E3-1 AR 18.b + description: minimise material impacts and risks and implement mitigation measures + that aim to maintain the value and functionality of priority services and + to increase resource efficiency on own operations; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18 + ref_id: E3-1 AR 18.c + description: avoid impacts on affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node702 + ref_id: E3-2 AR + name: Disclosure Requirement E3-2 + description: Actions and resources related to water and marine resources policies + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar + ref_id: E3-2 AR 19 + description: When disclosing information required under paragraph 15, the undertaking + shall consider the actions, or action plans, contributing to address the material + impacts, risks and opportunities identified. Useful guidance is provided by + the Alliance for Water Stewardship (AWS). + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar + ref_id: E3-2 AR 20 + description: "Considering that water and marine resources are shared resources\ + \ which may require collective actions, or action plans, involving other stakeholders,\ + \ the undertaking may provide information on those specific collective actions,\ + \ including information on other parties (competitors, suppliers, retailers,\ + \ customers, other business partners, local communities and authorities, government\ + \ agencies\u2026) and specific information on the project, its specific contribution,\ + \ its sponsors and other participants." + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar + ref_id: E3-2 AR 21 + description: When providing information on capital expenditures, the undertaking + may consider expenditures related, for example, to stormwater drain rehabilitation, + pipelines, or machinery used to manufacture new low water-use products. + - urn: urn:intuitem:risk:req_node:esrs_p2:node765 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node701 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node765 + ref_id: E3-3 AR + name: Disclosure Requirement E3-3 + description: Targets related to water and marine resources + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + ref_id: E3-3 AR 22 + description: If the undertaking refers to ecological thresholds when setting + targets, it may refer to the guidance provided by the Science-Based Targets + Initiative for Nature (SBTN) in its interim guidance (Initial Guidance for + Business, September 2020). It may also refer to any other guidance with a + scientifically acknowledged methodology that enables the setting of science-based + targets by identifying ecological thresholds and, if applicable, organisation-specific + allocations. Ecological thresholds can be local, national and/or global. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + ref_id: E3-3 AR 23 + description: 'The undertaking may provide targets relating to:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23 + ref_id: E3-3 AR 23.a + description: the reduction of water withdrawals; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23 + ref_id: E3-3 AR 23.b + description: the reduction of water discharges. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + ref_id: E3-3 AR 24 + description: If the undertaking provides targets on withdrawals, it may include + water withdrawal from polluted soils and aquifers, and water withdrawn and + treated for remediation purposes. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + ref_id: E3-3 AR 25 + description: ' If the undertaking provides targets on discharges, it may include + water discharges to groundwater such as reinjection to aquifers, or water + returning to a groundwater source via a soakaway or a swale.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + ref_id: E3-3 AR 26 + description: ' The targets may cover its own operations and/or its upstream + and downstream value chain.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar + ref_id: E3-3 AR 27 + description: The undertaking may specify whether the target addresses shortcomings + related to the Substantial Contribution criteria for Water and Marine Resources + as defined in the Commission delegated acts adopted pursuant to Article 12(2) + of Regulation (EU) 2020/852. Where the Do No Significant Harm (DNSH) criteria + for Water and Marine Resources as defined in delegated acts adopted pursuant + to Article 10 (3), Article 11(3), Article 13(2), Article 14(2), and Article + 15(2) of Regulation (EU) 2020/852 are not met, the undertaking may specify + whether the target addresses shortcomings related those DNSH criteria. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node765 + ref_id: E3-4 AR + name: Disclosure Requirement E3-4 + description: Water consumption + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar + ref_id: E3-4 AR 28 + description: The undertaking may operate in various areas at water risk. When + disclosing information under paragraph 28 (b), the undertaking shall include + such information only for those areas that have been identified as material + in accordance with ESRS2 IRO-1 and ESRS2 SBM-3. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar + ref_id: E3-4 AR 29 + description: 'When disclosing contextual information on water consumption performance + required by paragraph 28(e), the undertaking shall explain the calculation + methodologies and more specifically the share of the measure obtained from + direct measurement, from sampling and extrapolation, or from best estimates. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar + ref_id: E3-4 AR 30 + description: The undertaking may provide information on other breakdowns (i.e., + per sector or segments). + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar + ref_id: E3-4 AR 31 + description: When disclosing information required by paragraph 29 the undertaking + may provide additional intensity ratios based on other denominators. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar + ref_id: E3-4 AR 32 + description: The undertaking may also provide information on its water withdrawals + and water discharges. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node765 + ref_id: E3-5 AR + name: Disclosure Requirement E3-5 + description: Anticipated financial effects from material water and marine resources-related + risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar + ref_id: E3-5 AR 33 + description: The undertaking may include an assessment of its related products + and services at risk over the short-, medium- and long-term, explaining how + these are defined, how financial amounts are estimated, and which critical + assumptions are made. + - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar + ref_id: E3-5 AR 34 + description: 'The quantification of the anticipated financial effects in monetary + terms under paragraph 33(a) may be a single amount or a range. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4 + assessable: false + depth: 1 + ref_id: ESRS E4 + name: BIODIVERSITY AND ECOSYSTEMS + - urn: urn:intuitem:risk:req_node:esrs_p2:node785 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p2:node786 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node785 + description: "1.The objective of this Standard is to specify Disclosure Requirements\ + \ which will enable users of the sustainability statement to understand:\n\ + (a) how the undertaking affects biodiversity and ecosystems, in terms of material\ + \ positive and negative, actual and potential impacts, including the extent\ + \ to which it contributes to the drivers of biodiversity and ecosystem loss\ + \ and degradation;\n(b) any actions taken, and the result of such actions,\ + \ to prevent or mitigate material negative actual or potential impacts and\ + \ to protect and restore biodiversity and ecosystems, and to address risks\ + \ and opportunities; and\n(c) the plans and capacity of the undertaking to\ + \ adapt its strategy and business model in line with:\ni. respecting planetary\ + \ boundaries related to biosphere integrity and land-system change;\nii. the\ + \ vision of the Kunming-Montreal Global Biodiversity Framework and its relevant\ + \ goals and targets;\niii. relevant aspects of the EU Biodiversity Strategy\ + \ for 2030 ( 70 );\niv. Directive 2009/147/EC of the European Parliament and\ + \ of the Council and Council Directive 92/43/EEC (EU Birds and Habitats Directives)\ + \ ( 71 ); and\nv. Directive 2008/56/EC of the European Parliament and of the\ + \ Council (Marine Strategy Framework Directive ( 72 ) ;\n(d) the nature, type\ + \ and extent of the undertaking\u2019s material risks, dependencies and opportunities\ + \ related to biodiversity and ecosystems, and how the undertaking manages\ + \ them; and\n(e) the financial effects on the undertaking over the short-,\ + \ medium- and long-term of material risks and opportunities arising from the\ + \ undertaking\u2019s impacts and dependencies on biodiversity and ecosystems." + - urn: urn:intuitem:risk:req_node:esrs_p2:node787 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node785 + description: "2. This Standard sets out Disclosure Requirements related to the\ + \ undertaking\u2019s relationship to terrestrial, freshwater and marine habitats,\ + \ ecosystems and populations of related fauna and flora species, including\ + \ diversity within species, between species and of ecosystems and their interrelation\ + \ with indigenous peoples and other affected communities." + - urn: urn:intuitem:risk:req_node:esrs_p2:node788 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node785 + description: "3. The terms \u2018biodiversity\u2019 and \u2018biological diversity\u2019\ + \ refer to the variability among living organisms from all sources including,\ + \ inter alia, terrestrial, freshwater, marine and other aquatic ecosystems\ + \ and the ecological complexes of which they are part." + - urn: urn:intuitem:risk:req_node:esrs_p2:node789 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p2:node790 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789 + description: "4. \u2018Biodiversity and ecosystems\u2019 are closely connected\ + \ to other environmental matters. The main direct drivers of biodiversity\ + \ and ecosystems change are climate change, pollution, land-use change, freshwater-use\ + \ change and sea-use change, direct exploitation of organisms and invasive\ + \ alien species. These drivers are covered in this standard, except for climate\ + \ change (covered by ESRS E1) and pollution (covered by ESRS E2)." + - urn: urn:intuitem:risk:req_node:esrs_p2:node791 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789 + description: '5. To obtain a comprehensive understanding of material impacts + and dependencies on biodiversity and ecosystems, the Disclosure Requirements + of other environmental ESRS should be read and interpreted in conjunction + with the specific disclosure requirements of this Standard. The relevant disclosure + requirements covered in other environmental ESRS are: + + (a) ESRS E1 Climate change, which addresses in particular GHG emissions and + energy resources (energy consumption); + + (b) ESRS E2 Pollution, which addresses pollution to air, water and soil; + + (c) ESRS E3 Water and marine resources which addresses in particular water + resources (water consumption) and marine resources; + + (d) ESRS E5 Resource use and circular economy addresses in particular the + transition away from extraction of non-renewable resources and the implementation + of practices that prevent waste generation, including pollution generated + by waste.' + - urn: urn:intuitem:risk:req_node:esrs_p2:node792 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789 + description: "6. The undertaking\u2019s impacts on biodiversity and ecosystems\ + \ affect people and communities. When reporting on material negative impacts\ + \ on affected communities from biodiversity and ecosystem change under ESRS\ + \ E4, the undertaking shall consider the requirements of ESRS S3 Affected\ + \ communities." + - urn: urn:intuitem:risk:req_node:esrs_p2:node793 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789 + description: 7. This Standard should be read in conjunction with ESRS 1 General + requirements and ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p2:node794 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node795 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node794 + name: ESRS 2 General disclosures + description: 8. The requirements of this section shall be read in conjunction + with the disclosures required by ESRS 2 Chapter 2 Governance, Chapter 3 Strategy + and Chapter 4 Impact, risk and opportunity management. + - urn: urn:intuitem:risk:req_node:esrs_p2:node796 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node794 + description: 9. The resulting disclosures shall be presented alongside the disclosures + required by ESRS 2, except for ESRS 2 SBM-3, for which the undertaking has + an option to present the disclosures alongside the topical disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p2:node797 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node794 + description: 10. In addition to the requirements in ESRS 2, this Standard also + includes the topic specific Disclosure Requirement E4-1 Transition plan and + consideration of biodiversity and ecosystems in strategy and business model. + - urn: urn:intuitem:risk:req_node:esrs_p2:node798 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node797 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node798 + ref_id: E4-1 + name: Disclosure Requirement E4-1 + description: Transition plan and consideration of biodiversity and ecosystems + in strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1 + ref_id: E4-1-11 + description: The undertaking shall disclose how its biodiversity and ecosystem + impacts, dependencies, risks and opportunities originate from and trigger + adaptation of its strategy and business model. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1 + ref_id: E4-1-12 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the resilience of the undertaking\u2019s strategy and business model\ + \ in relation to biodiversity and ecosystems, and of the compatibility of\ + \ the undertaking\u2019s strategy and business model with regard to relevant\ + \ local, national and global public policy targets related to biodiversity\ + \ and ecosystems." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1 + ref_id: E4-1-13 + description: 'The undertaking shall describe the resilience of its strategy + and business model in relation to biodiversity and ecosystems. The description + shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + ref_id: E4-1-13.a + description: an assessment of the resilience of the current business model and + strategy to biodiversity and ecosystems-related physical, transition and systemic + risks; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + ref_id: E4-1-13.b + description: "the scope of the resilience analysis in relation to the undertaking\u2019\ + s own operations and its upstream and downstream value chain and in relation\ + \ to the risks considered in that analysis;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + ref_id: E4-1-13.c + description: the key assumptions made; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + ref_id: E4-1-13.d + description: ' the time horizons used;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + ref_id: E4-1-13.e + description: the results of the resilience analysis; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13 + ref_id: E4-1-13.f + description: the involvement of stakeholders, including, where appropriate, + holders of indigenous and local knowledge. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1 + ref_id: E4-1-14 + description: If information specified in this disclosure requirement is disclosed + by the undertaking as part of the information required under ESRS 2 SBM- 3, + the undertaking may refer to the information it has disclosed under ESRS 2 + SBM-3. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1 + ref_id: E4-1-15 + description: The undertaking may disclose its transition plan to improve and, + ultimately, achieve alignment of its business model and strategy with the + vision of the Kunming-Montreal Global Biodiversity Framework and its relevant + goals and targets, the EU Biodiversity Strategy for 2030, and with respecting + planetary boundaries related to biosphere integrity and land-system change. + - urn: urn:intuitem:risk:req_node:esrs_p2:node811 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node798 + name: Disclosure Requirement SBM 3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node811 + ref_id: E4.SBM-3-16 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16 + ref_id: E4.SBM-3-16.a + description: 'a list of material sites in its own operations, including sites + under its operational control, based on the results of paragraph 17(a). The + undertaking shall disclose these locations by:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a + ref_id: E4.SBM-3-16.a.i + description: specifying the activities negatively affecting biodiversity sensitive + areas ( 73 ); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a + ref_id: E4.SBM-3-16.a.ii + description: providing a breakdown of sites according to the impacts and dependencies + identified, and to the ecological status of the areas (with reference to the + specific ecosystem baseline level) where they are located; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a + ref_id: E4.SBM-3-16.a.iii + description: specifying the biodiversity-sensitive areas impacted, for users + to be able to determine the location and the responsible competent authority + with regards to the activities specified in paragraph 16 (a) i. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16 + ref_id: E4.SBM-3-16.b + description: whether it has identified material negative impacts with regards + to land degradation, desertification or soil sealing ( 74 ); and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16 + ref_id: E4.SBM-3-16.c + description: whether it has operations that affect threatened species ( 75 ). + - urn: urn:intuitem:risk:req_node:esrs_p2:node819 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node797 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node820 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node819 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of processes to identify and assess material biodiversity + and ecosystem-related impacts, risks, dependencies and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node820 + ref_id: E4-IRO-1-17 + description: 'The undertaking shall describe its process to identify material + impacts, risks, dependencies and opportunities. The description of the process + shall include whether and how the undertaking:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17 + ref_id: E4-IRO-1-17.a + description: identified and assessed actual and potential impacts on biodiversity + and ecosystems at own site locations and in the upstream and downstream value + chain, including assessment criteria applied; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17 + ref_id: E4-IRO-1-17.b + description: identified and assessed dependencies on biodiversity and ecosystems + and their services at own site locations and in the upstream and downstream + value chain, including assessment criteria applied, and, if this assessment + includes ecosystem services that are disrupted or likely to be; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17 + ref_id: E4-IRO-1-17.c + description: ' identified and assessed transition and physical risks and opportunities + related to biodiversity and ecosystems, including assessment criteria applied + based on its impacts and dependencies;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17 + ref_id: E4-IRO-1-17.d + description: considered systemic risks; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17 + ref_id: E4-IRO-1-17.e + description: 'conducted consultations with affected communities on sustainability + assessments of shared biological resources and ecosystems and, in particular:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e + ref_id: E4-IRO-1-17.e.i + description: when a site, a raw material production or sourcing is likely to + negatively impact biodiversity and ecosystems, the identification of the specific + sites, raw materials production or sourcing with negative or potentially negative + impacts on affected communities; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e + ref_id: E4-IRO-1-17.e.ii + description: when affected communities are likely to be impacted, the undertaking, + shall disclose how these communities were involved in the materiality assessment; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e + ref_id: E4-IRO-1-17.e.iii + description: with respect to impacts on ecosystem services of relevance to affected + communities in its own operations, the undertaking shall indicate how negative + impacts may be avoided. If these impacts are unavoidable, the undertaking + may indicate its plans to minimise them and implement mitigation measures + that aim to maintain the value and functionality of priority services. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node820 + ref_id: E4-IRO-1-18 + description: 'The undertaking may disclose whether and how it has used biodiversity + and ecosystems scenario analysis to inform the identification and assessment + of material risks and opportunities over short-, medium- and long-term time + horizons. If the undertaking has used such scenario analysis, it may disclose + the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18 + ref_id: E4-IRO-1-18.a + description: why the considered scenarios were selected; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18 + ref_id: E4-IRO-1-18.b + description: ' how the considered scenarios are updated according to evolving + conditions and emerging trends; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18 + ref_id: E4-IRO-1-18.c + description: whether the scenarios are informed by expectations published by + authoritative intergovernmental bodies, such as the Convention for Biological + Diversity and, where relevant, by scientific consensus, such as that expressed + by the Intergovernmental Science-policy Platform on Biodiversity and Ecosystem + Services (IPBES). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node820 + ref_id: E4-IRO-1-19 + description: 'The undertaking shall specifically disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19 + ref_id: E4-IRO-1-19.a + description: whether or not it has sites located in or near biodiversity-sensitive + areas and whether activities related to these sites negatively affect these + areas by leading to the deterioration of natural habitats and the habitats + of species and to the disturbance of the species for which a protected area + has been designated; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19 + ref_id: E4-IRO-1-19.b + description: 'whether it has been concluded that it is necessary to implement + biodiversity mitigation measures, such as those identified in: Directive 2009/147/EC + of the European Parliament and of the Council on the conservation of wild + birds; Council Directive 92/43/EEC on the conservation of natural habitats + and of wild fauna and flora; an Environmental Impact Assessment (EIA) as defined + in Article 1(2), point (g), of Directive 2011/92/EU of the European Parliament + and of the Council ( 76 ) on the assessment of the effects of certain public + and private projects on the environment; and for activities located in third + countries, in accordance with equivalent national provisions or international + standards, such as the International Finance Corporation (IFC) Performance + Standard 6: Biodiversity Conservation and Sustainable Management of Living + Natural Resources.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node819 + ref_id: E4-2 + name: Disclosure Requirement E4-2 + description: Policies related to biodiversity and ecosystems + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2 + ref_id: E4-2-20 + description: The undertaking shall describe its adopted policies to manage its + material impacts, risks, dependencies and opportunities that are related to + biodiversity and ecosystems. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2 + ref_id: E4-2-21 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of its material biodiversity and + ecosystem- related impacts, dependencies, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2 + ref_id: E4-2-22 + description: The disclosure required by paragraph 20 shall contain the information + on the policies the undertaking has in place to manage its material impacts, + risks, dependencies and opportunities related to biodiversity and ecosystems + in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability + matters). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2 + ref_id: E4-2-23 + description: 'In addition to the provisions of ESRS 2 MDR-P the undertaking + shall describe whether and how its biodiversity and ecosystems-related policies:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + ref_id: E4-2-23.a + description: relate to the matters specified in ESRS E4 AR 4; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + ref_id: E4-2-23.b + description: relate to its material biodiversity and ecosystems-related impacts; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + ref_id: E4-2-23.c + description: relate to material dependencies and material physical and transition + risks and opportunities; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + ref_id: E4-2-23.d + description: support traceability of products, components and raw materials + with material actual or potential impacts on biodiversity and ecosystems along + the value chain; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + ref_id: E4-2-23.e + description: address production, sourcing or consumption from ecosystems that + are managed to maintain or enhance conditions for biodiversity, as demonstrated + by regular monitoring and reporting of biodiversity status and gains or losses; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23 + ref_id: E4-2-23.f + description: address social consequences of biodiversity and ecosystems-related + impacts. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2 + ref_id: E4-2-24 + description: 'The undertaking shall specifically disclose whether it has adopted:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24 + ref_id: E4-2-24.a + description: biodiversity and ecosystem protection policy covering operational + sites owned, leased, or managed in or near a biodiversity sensitive area; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24 + ref_id: E4-2-24.b + description: sustainable land / agriculture practices or policies ( 77 ); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24 + ref_id: E4-2-24.c + description: sustainable oceans / seas practices or policies ( 78 ); and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24 + ref_id: E4-2-24.d + description: policies to address deforestation ( 79 ). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node819 + ref_id: E4-3 + name: 'Disclosure Requirement E4-3 ' + description: Actions and resources related to biodiversity and ecosystems + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3 + ref_id: E4-3-25 + description: The undertaking shall disclose its biodiversity and ecosystems-related + actions and the resources allocated to their implementation. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3 + ref_id: E4-3-26 + description: The objective of this Disclosure Requirement is to enable an understanding + of the key actions taken and planned that significantly contribute to the + achievement of biodiversity and ecosystems-related policy objectives and targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3 + ref_id: E4-3-27 + description: The description of key actions and resources shall follow the mandatory + content defined in ESRS 2 MDR-A Actions and resources in relation to material + sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3 + ref_id: E4-3-28 + description: 'In addition, the undertaking :' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28 + ref_id: E4-3-28.a + description: may disclose how it has applied the mitigation hierarchy with regard + to its actions (avoidance, minimisation, restoration/rehabilitation, and compensation + or offsets); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28 + ref_id: E4-3-28.b + description: 'shall disclose whether it used biodiversity offsets in its action + plans. If the actions contain biodiversity offsets, the undertaking shall + include the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b + ref_id: E4-3-28.b.i + description: the aim of the offset and key performance indicators used; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b + ref_id: E4-3-28.b.ii + description: the financing effects (direct and indirect costs) of biodiversity + offsets in monetary terms; and; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b + ref_id: E4-3-28.b.iii + description: a description of offsets including area, type, the quality criteria + applied and the standards that the biodiversity offsets comply with; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28 + ref_id: E4-3-28.c + description: shall describe whether and how it has incorporated local and indigenous + knowledge and nature- based solutions into biodiversity and ecosystems-related + actions. + - urn: urn:intuitem:risk:req_node:esrs_p2:node864 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node797 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node864 + ref_id: E4-4 + name: 'Disclosure Requirement E4-4 ' + description: Targets related to biodiversity and ecosystems + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4 + ref_id: E4-4-29 + description: The undertaking shall disclose the biodiversity and ecosystem- + related targets it has set. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4 + ref_id: E4-4-30 + description: The objective of this Disclosure Requirement is to allow an understanding + of the targets the undertaking has adopted to support its biodiversity and + ecosystems policies and address its material related impacts, dependencies, + risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4 + ref_id: E4-4-31 + description: The description of the targets shall follow the mandatory content + defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through + targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4 + ref_id: E4-4-32 + description: 'The disclosure required by paragraph 29 shall include the following + information:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + ref_id: E4-4-32.a + description: 'whether ecological thresholds and allocations of impacts to the + undertaking were applied when setting targets. If so, the undertaking shall + specify:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a + ref_id: E4-4-32.a.i + description: the ecological thresholds identified and the methodology used to + identify such thresholds; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a + ref_id: E4-4-32.a.ii + description: whether or not the thresholds are entity-specific and if so, how + they were determined; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a + ref_id: E4-4-32.a.iii + description: how responsibility for respecting identified ecological thresholds + is allocated in the undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + ref_id: E4-4-32.b + description: whether the targets are informed by, and/or aligned with the Kunming-Montreal + Global Biodiversity Framework, relevant aspects of the EU Biodiversity Strategy + for 2030 and other biodiversity and ecosystem-related national policies and + legislation; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + ref_id: E4-4-32.c + description: how the targets relate to the biodiversity and ecosystem impacts, + dependencies, risks and opportunities identified by the undertaking in relation + to its own operations and its upstream and downstream value chain; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + ref_id: E4-4-32.d + description: the geographical scope of the targets, if relevant; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + ref_id: E4-4-32.e + description: whether or not the undertaking used biodiversity offsets in setting + its targets; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32 + ref_id: E4-4-32.f + description: to which of the layers of the mitigation hierarchy the target can + be allocated (i.e., avoidance, minimisation, restoration and rehabilitation, + compensation or offsets). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node864 + ref_id: E4-5 + name: Disclosure Requirement E4-5 + description: Impact metrics related to biodiversity and ecosystems change + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-33 + description: The undertaking shall report metrics related to its material impacts + on biodiversity and ecosystems. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-34 + description: The objective of this Disclosure Requirement is to enable an understanding + of the performance of the undertaking against impacts identified as material + in the materiality assessment on biodiversity and ecosystems change. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-35 + description: If the undertaking identified sites located in or near biodiversity- + sensitive areas that it is negatively affecting (see paragraph 19(a)), the + undertaking shall disclose the number and area (in hectares) of sites owned, + leased or managed in or near these protected areas or key biodiversity areas. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-36 + description: If the undertaking has identified material impacts with regards + to land- use change, or impacts on the extent and condition of ecosystems, + it may also disclose their land-use based on a Life Cycle Assessment. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-37 + description: For datapoints specified in paragraphs 38 to 41, the undertaking + shall consider its own operations. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-38 + description: 'If the undertaking has concluded that it directly contributes + to the impact drivers of land-use change, freshwater-use change and/or sea-use + change, it shall report relevant metrics. The undertaking may disclose metrics + that measure:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38 + ref_id: E4-5-38.a + description: the conversion over time (e.g. 1 or 5 years) of land cover (e.g. + deforestation or mining); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38 + ref_id: E4-5-38.b + description: changes over time (e.g. 1 or 5 years) in the management of the + ecosystem (e.g., through the intensification of agricultural management, or + the application of better management practices or forestry harvesting); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38 + ref_id: E4-5-38.c + description: changes in the spatial configuration of the landscape (e.g. fragmentation + of habitats, changes in ecosystem connectivity); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38 + ref_id: E4-5-38.d + description: changes in ecosystem structural connectivity (e.g. habitat permeability + based on physical features and arrangements of habitat patches); and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38 + ref_id: E4-5-38.e + description: the functional connectivity (e.g. how well genes or individuals + move through land, freshwater and seascape). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-39 + description: If the undertaking concluded that it directly contributes to the + accidental or voluntary introduction of invasive alien species, the undertaking + may disclose the metrics it uses to manage pathways of introduction and spread + of invasive alien species and the risks posed by invasive alien species. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-40 + description: 'If the undertaking identified material impacts related to the + state of species, the undertaking may report metrics it considers relevant. + The undertaking may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40 + ref_id: E4-5-40.a + description: ' refer to relevant disclosure requirements in ESRS E1, ESRS E2, + ESRS E3, and ESRS E5;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40 + ref_id: E4-5-40.b + description: "consider population size, range within specific ecosystems as\ + \ well as extinction risk. These aspects provide insight on the health of\ + \ a single species\u2019 population and its relative resilience to human induced\ + \ and naturally occurring change;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40 + ref_id: E4-5-40.c + description: disclose metrics that measure changes in the number of individuals + of a species within a specific area; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40 + ref_id: E4-5-40.d + description: 'disclose metrics on species at extinction risk ( 80 ) that measure:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d + ref_id: E4-5-40.d.i + description: the threat status of species and how activities/pressures may affect + the threat status; or + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d + ref_id: E4-5-40.d.ii + description: "changes in the relevant habitat for a threatened species as a\ + \ proxy for the undertaking\u2019s impact on the local population\u2019s extinction\ + \ risk." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5 + ref_id: E4-5-41 + description: 'If the undertaking identified material impacts related to ecosystems, + it may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41 + ref_id: E4-5-41.a + description: with regard to ecosystems extent, metrics that measure area coverage + of a particular ecosystem without necessarily considering the quality of the + area being assessed, such as habitat cover. For example, forest cover is a + measure of the extent of a particular ecosystem type, without factoring in + the condition of the ecosystem (e.g., provides the area without describing + the species diversity within the forest). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41 + ref_id: E4-5-41.b + description: 'with regard to ecosystems condition:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b + ref_id: E4-5-41.b.i + description: metrics that measure the quality of ecosystems relative to a pre- + determined reference state; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b + ref_id: E4-5-41.b.ii + description: "metrics that measure multiple species within an ecosystem rather\ + \ than the number of individuals within a single species within an ecosystem\ + \ (for example: scientifically established species richness and abundance\ + \ indicators that measure the development of (native) species composition\ + \ within an ecosystem against the reference state at the beginning of the\ + \ first reporting period as well as the targeted state outlined in the Kunming-Montreal\ + \ Global Biodiversity Framework, or an aggregation of species\u2019 conservation\ + \ status if relevant); or" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b + ref_id: E4-5-41.b.iiI + description: metrics that reflect structural components of condition such as + habitat connectivity (i.e., how linked habitats are to each other). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node864 + ref_id: E4-6 + name: Disclosure Requirement E4-6 + description: Anticipated financial effects from material biodiversity and ecosystem-related + risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-42 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6 + ref_id: E4-6-42 + description: The undertaking shall disclose its anticipated financial effects + of material biodiversity- and ecosystem-related risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-43 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6 + ref_id: E4-6-43 + description: "The information required by paragraph 42 is in addition to the\ + \ information on current financial effects on the entity\u2019s financial\ + \ position, financial performance and cash flows for the reporting period\ + \ required under ESRS 2 SBM-3 para 48 (d)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6 + ref_id: E4-6-44 + description: 'The objective of this Disclosure Requirement is to provide an + understanding of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44 + ref_id: E4-6-44.a + description: "anticipated financial effects due to material risks arising from\ + \ biodiversity- and ecosystem-related impacts and dependencies and how these\ + \ risks have (or could reasonably be expected to have) a material influence\ + \ on the undertaking\u2019s financial position, financial performance and\ + \ cash flows over the short-, medium- and long- term; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44 + ref_id: E4-6-44.b + description: 'anticipated financial effects due to material opportunities related + to biodiversity and ecosystems. ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6 + ref_id: E4-6-45 + description: 'The disclosure shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45 + ref_id: E4-6-45.a + description: a quantification of the anticipated financial effects in monetary + terms before considering biodiversity and ecosystems-related actions or where + not possible without undue cost or effort, qualitative information. For financial + effects arising from material opportunities, a quantification is not required + if it would result in disclosure that does not meet the qualitative characteristics + of information (see ESRS 1 Appendix B Qualitative characteristics of information). + The quantification of the anticipated financial effects in monetary terms + may be a single amount or a range; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45 + ref_id: E4-6-45.b + description: a description of the effects considered, the impacts and dependencies + to which they relate and the time horizons in which they are likely to materialise; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45 + ref_id: E4-6-45.c + description: the critical assumptions used to quantify the anticipated financial + effects as well as the sources and the level of uncertainty of those assumptions. + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4-appendix-a + assessable: false + depth: 1 + ref_id: ESRS E4-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node916 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4-appendix-a + name: ESRS 2 GENERAL DISCLOSURES + - urn: urn:intuitem:risk:req_node:esrs_p2:node917 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node916 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node917 + ref_id: E4-1 AR + name: 'Disclosure Requirement E4-1 ' + description: Transition plan and consideration of biodiversity and ecosystems + in strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar + ref_id: E4-1 AR 1 + description: 'If disclosing a transition plan, the undertaking may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.a + description: explain how it will adjust its strategy and business model to improve + and, ultimately, achieve alignment with relevant local, national and global + public policy goals and targets related to biodiversity and ecosystems including + the vision of the Kunming- Montreal Global Biodiversity Framework and its + relevant goals and targets, the EU Biodiversity Strategy for 2030, and Directive + 2009/147/EC Council Directive 92/43/EEC (the EU Birds and Habitats Directives) + and, as appropriate, planetary boundaries related to biosphere integrity and + land-system change; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.b + description: ' include information about its own operations and also explain + how it is responding to material impacts in its upstream and downstream value + chain identified in its materiality assessment in accordance with ESRS 2 IRO-1 + Description of the processes to identify and assess material impacts, risks + and opportunities;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.c + description: explain how its strategy interacts with its transition plan; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.d + description: explain how it contributes to addressing biodiversity and ecosystem + impact drivers and its possible mitigation actions following the mitigation + hierarchy and the main path-dependencies and locked- in assets and resources + (e.g., plants, raw materials) that are associated with biodiversity and ecosystems + change; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.e + description: explain and quantify its investments and funding supporting the + implementation of its transition plan, with a reference to the key performance + indicators of taxonomy-aligned CapEx, and where relevant the CapEx plans, + that the undertaking discloses in accordance with Commission Delegated Regulation + (EU) 2021/2178; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.f + description: if it has economic activities that are covered by delegated regulations + on biodiversity under the Taxonomy Regulation, explain any objective or plans + (CapEX, CapEx plans) that it has for aligning its economic activities (revenues, + CapEx) with the criteria established in those delegated regulations; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.g + description: ' explain how biodiversity offsets are used as part of the transition + plan, and if so, where the offsets are planned to be used, the extent of use + in relation to the overall transition plan, and whether the mitigation hierarchy + was considered;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.h + description: explain how the process of implementing and updating the transition + plan is managed; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.i + description: explain how it measures progress, namely indicate the metrics and + methodologies it uses for that purpose; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.j + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.j + description: indicate whether the administrative, management and supervisory + bodies have approved the transition plan; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.k + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1 + ref_id: E4-1 AR 1.k + description: indicate current challenges and limitations to draft a plan in + relation to areas of significant impact and how the company is addressing + those challenges. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar + ref_id: E4-1 AR 2 + description: 'If disclosing a transition plan, the undertaking may, for example, + refer to the following targets from the EU Biodiversity Strategy for 2030:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.a + description: The decline of pollinators is reversed. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.b + description: The risk and use of chemical pesticides is reduced by 50%, and + the use of more hazardous pesticides is reduced by 50%. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.c + description: At least 25% of agricultural land is under organic farming management, + and the uptake of agro-ecological practices is significantly increased. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.d + description: ' Three billion additional trees are planted in the EU, in full + respect of ecological principles.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.e + description: Significant progress in the remediation of contaminated soil sites. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.f + description: At least 25 000 km of free-flowing rivers are restored. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.g + description: ' The losses of nutrients from fertilisers are reduced by 50%, + resulting in the reduction of the use of fertilisers by at least 20%.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2 + ref_id: E4-1 AR 2.h + description: The negative impacts on sensitive species and habitats, including + on the seabed through fishing and extraction activities, are substantially + reduced to achieve good environmental status. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar + ref_id: E4-1 AR 3 + description: 'If disclosing a transition plan, the undertaking may also refer + to the Sustainable Development Goals, in particular:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3 + ref_id: E4-1 AR 3.a + description: SDG 2 - End hunger, achieve food security and improved nutrition + and promote sustainable agriculture; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3 + ref_id: E4-1 AR 3.b + description: SDG 6 - Ensure availability and sustainable management of water + and sanitation for all; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3 + ref_id: E4-1 AR 3.c + description: SDG 14 - Conserve and sustainably use the oceans, seas and marine + resources for sustainable development; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3 + ref_id: E4-1 AR 3.d + description: SDG 15 - Protect, restore and promote sustainable use of terrestrial + ecosystems, sustainably manage forests, combat desertification, and halt and + reverse land degradation and halt biodiversity loss. + - urn: urn:intuitem:risk:req_node:esrs_p2:node945 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node916 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node946 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node945 + name: Disclosure requirements related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material biodiversity + and ecosystem-related impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + ref_id: E4-IRO-1.AR-4 + description: "The materiality assessment under ESRS E4 includes the undertaking\u2019\ + s:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4 + ref_id: E4-IRO-1.AR-4.a + description: 'contribution to direct impact drivers on biodiversity loss ( 81 + ):' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + ref_id: E4-IRO-1.AR-4.a.i + description: climate change; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + ref_id: E4-IRO-1.AR-4.a.ii + description: land-use change (e.g., land artificialisation), freshwater-use + change and sea-use change; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + ref_id: E4-IRO-1.AR-4.a.iii + description: direct exploitation; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + ref_id: E4-IRO-1.AR-4.a.iv + description: invasive alien species; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.v + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + ref_id: E4-IRO-1.AR-4.a.v + description: pollution; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.vi + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a + ref_id: E4-IRO-1.AR-4.a.vi + description: others. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4 + ref_id: E4-IRO-1.AR-4.b + description: impacts on the state of species (i.e., species population size, + species global extinction risk); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4 + ref_id: E4-IRO-1.AR-4.c + description: impacts on the extent and condition of ecosystems including through + land degradation, desertification and soil sealing); and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4 + ref_id: E4-IRO-1.AR-4.d + description: impacts and dependencies on ecosystem services. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + ref_id: E4-IRO-1.AR-5 + description: When assessing the materiality of impacts, dependencies, risks + and opportunities the undertaking shall consider the provisions in ESRS 2 + IRO-1 and ESRS 1 Chapter 3 Double materiality as the basis for sustainability + disclosures and describe its considerations. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + ref_id: E4-IRO-1.AR-6 + description: 'The undertaking shall assess the materiality of biodiversity and + ecosystems in its own operations and its upstream and downstream value chain, + and may conduct its materiality assessment in line with the first three phases + of the LEAP approach: Locate (paragraph AR 7), Evaluate (paragraph AR 8) and + Assess (paragraph AR 9).' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + ref_id: E4-IRO-1.AR-7 + description: 'Phase 1 relates to the localisation of relevant sites regarding + its interface with biodiversity and ecosystems. To identify these relevant + sites the undertaking may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7 + ref_id: E4-IRO-1.AR-7.a + description: develop a list of locations of direct assets and operations and + related upstream and downstream value chain that are relevant to the undertakings + business activities. Furthermore, the undertaking may provide information + about sites for which future operations have been formally announced; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7 + ref_id: E4-IRO-1.AR-7.b + description: list the biomes and ecosystems it is interfacing with based on + the list of locations identified under paragraph AR 7(a); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7 + ref_id: E4-IRO-1.AR-7.c + description: identify the current integrity and importance of biodiversity and + ecosystem at each location taking into consideration the information provided + in paragraphs 16 and 17; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7 + ref_id: E4-IRO-1.AR-7.d + description: develop a list of locations where the undertaking is interfacing + with locations in or near biodiversity-sensitive areas taking into consideration + the information provided in paragraphs 16 and 17; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7 + ref_id: E4-IRO-1.AR-7.e + description: identify which sectors, business units, value chains or asset classes + are interfacing with biodiversity and ecosystems in these material sites. + Instead of identifying these interfaces per site, the undertaking may choose + to identify them per raw material procured or sold by weight in tons, if such + practice offers greater transparency. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + ref_id: E4-IRO-1.AR-8 + description: 'In Phase 2, to evaluate its actual or potential impacts and dependencies + on biodiversity and ecosystems for relevant sites, the undertaking may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8 + ref_id: E4-IRO-1.AR-8.a + description: identify business processes and activities that interface with + biodiversity and ecosystems; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8 + ref_id: E4-IRO-1.AR-8.b + description: identify actual and potential impacts and dependencies; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8 + ref_id: E4-IRO-1.AR-8.c + description: 'indicate the size, scale, frequency of occurrence and timeframe + of the impacts on biodiversity and ecosystems taking into consideration the + disclosures under paragraphs 16 and 17. Furthermore, the undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c + ref_id: E4-IRO-1.AR-8.c.i + description: "the percentage of its suppliers\u2019 facilities which are located\ + \ in risk prone areas (with threatened species on the IUCN Red List of Species,\ + \ the Birds and Habitats Directive or nationally list of threatened species,\ + \ or in officially recognised Protected Areas, the Natura 2000 network of\ + \ protected areas and Key Biodiversity Areas);" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c + ref_id: E4-IRO-1.AR-8.c.ii + description: the percentage of its procurement spent from suppliers with facilities + which are located in risk prone areas (with threatened species on the IUCN + Red List of Species, the Birds and Habitats Directive or nationally list of + threatened species, or in officially recognised Protected Areas, the Natura + 2000 network of protected areas and Key Biodiversity Areas); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8 + ref_id: E4-IRO-1.AR-8.d + description: indicate the size and scale of the dependencies on biodiversity + and ecosystems, including on raw materials, natural resources and ecosystem + services. The undertaking may rely on the international classifications such + as the Common International Classification of Ecosystem Services (CICES). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + ref_id: E4-IRO-1.AR-9 + description: 'In Phase 3, to assesses its material risks and opportunities based + on the results of Phases 1 and 2, the undertaking may consider the following + categories:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9 + ref_id: E4-IRO-1.AR-9.a + description: 'physical risks:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a + ref_id: E4-IRO-1.AR-9.a.i + description: acute risks (e.g., natural disasters exacerbated by loss of coastal + protection from ecosystems, leading to costs of storm damage to coastal infrastructure, + disease or pests affecting the species or variety of crop the undertaking + relies on, especially in the case of no or low genetic diversity, species + loss and ecosystem degradation); and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a + ref_id: E4-IRO-1.AR-9.a.ii + description: chronic risks (e.g., loss of crop yield due to decline in pollination + services, increasing scarcity or variable production of key natural inputs, + ecosystem degradation due to operations leading to, for example, coastal erosion + and forest fragmentation, ocean acidification, land loss to desertification + and soil degradation and consequent loss of soil fertility, species loss). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9 + ref_id: E4-IRO-1.AR-9.b + description: 'transition risks, including:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b + ref_id: E4-IRO-1.AR-9.b.i + description: 'policy and legal: e.g. introduction of regulation or policy (e.g. + changes such as increased land protection); exposure to sanctions and litigation + (e.g. spills of polluting effluents that damage human and ecosystem health; + or violation of biodiversity-related rights, permits or allocations; or negligence + towards or killing of threatened species); enhanced reporting obligations + on biodiversity, ecosystems and related services;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b + ref_id: E4-IRO-1.AR-9.b.ii + description: 'technology: e.g. substitution of products or services by products + or services with a lower impact on biodiversity or dependence on ecosystem + services, lack of access to data or access to poor quality data that hamper + biodiversity-related assessments, transition to more efficient and cleaner + technologies (i.e. with lower impacts on biodiversity), new monitoring technologies + (e.g. satellite), requirements to use certain technologies (e.g. climate resistant + crops, mechanical pollinators, water purification, flood protection);' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b + ref_id: E4-IRO-1.AR-9.b.iii + description: 'market: e.g., shifting supply, demand and financing, volatility + or increased costs of raw materials (e.g., biodiversity-intense inputs for + which price has risen due to ecosystem degradation);' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b + ref_id: E4-IRO-1.AR-9.b.iv + description: "reputation: e.g., changing societal, customer or community perceptions\ + \ as a result of an organisation\u2019s role in loss of biodiversity, violation\ + \ of nature-related rights through operations, negative media coverage due\ + \ to impacts on critical species and/or ecosystems, biodiversity-related social\ + \ conflicts over endangered species, protected areas, resources or pollution." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9 + ref_id: E4-IRO-1.AR-9.c + description: 'systemic risks, including:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c + ref_id: E4-IRO-1.AR-9.c.i + description: ecosystem collapse risks that a critical natural system no longer + functions, e.g., tipping points are reached and the collapse of ecosystems + resulting in wholesale geographic or sector losses (summing physical risks); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c + ref_id: E4-IRO-1.AR-9.c.ii + description: aggregated risk linked to fundamental impacts of biodiversity loss + to levels of transition and physical risk across one or more sectors in a + portfolio (corporate or financial); and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c + ref_id: E4-IRO-1.AR-9.c.iii + description: contagion risks that financial difficulties of certain corporations + or financial institutions linked to failure to account for exposure to biodiversity-related + risks spill over to the economic system as a whole. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9 + ref_id: E4-IRO-1.AR-9.d + description: 'opportunities, including for example:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d + ref_id: E4-IRO-1.AR-9.d.i + description: 'business performance categories: resource efficiency; products + and services; markets; capital flow and financing; reputational capital; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d + ref_id: E4-IRO-1.AR-9.d.ii + description: 'sustainability performance categories: ecosystem protection, restoration + and regeneration; sustainability use of natural resources.' + - urn: urn:intuitem:risk:req_node:esrs_p2:node989 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946 + name: 'Presentation of information:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node989 + ref_id: E4-IRO-1.AR-10 + description: 'The undertaking may consider the tables below to facilitate its + materiality assessment of material sites identified under paragraph AR 7:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node945 + ref_id: E4-2 AR + name: 'Disclosure Requirement E4-2 ' + description: Policies related to biodiversity and ecosystems + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 11 + description: The policies described under this Disclosure Requirement may be + integrated in broader environmental or sustainability policies covering different + subtopics. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 12 + description: 'The undertaking may also provide information on how the policy + refers to the production, sourcing or consumption of raw materials, and in + particular how it:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12 + ref_id: E4-2 AR 12.a + description: limits procurement from suppliers that cannot demonstrate that + they are not contributing to significant damage to protected areas or key + biodiversity areas (e.g., through certification); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12 + ref_id: E4-2 AR 12.b + description: refers to recognised standards or third-party certifications overseen + by regulators; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12 + ref_id: E4-2 AR 12.c + description: addresses raw materials originating from ecosystems that have been + managed to maintain or enhance conditions for biodiversity, as demonstrated + by regular monitoring and reporting of biodiversity status and gains or losses. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 13 + description: The undertaking may disclose connections and alignment with other + global goals and agreements such as the SDGs 2, 6, 14 and 15 or any other + well established global convention related to biodiversity and ecosystems. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 14 + description: When disclosing policies related to social consequences of biodiversity + and ecosystems related dependencies and impacts under 23 (f), the undertaking + may notably refer to the Nagoya Protocol and the Convention for Biological + Diversity (CBD). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 15 + description: 'When disclosing information about whether and how its policies + address the social consequences of biodiversity and ecosystems- related impacts + under paragraph 23(f), the undertaking may provide information in relation + to:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15 + ref_id: E4-2 AR 15.a + description: the fair and equitable sharing of the benefits arising from the + utilisation of genetic resources; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15 + ref_id: E4-2 AR 15.b + description: the free, prior and informed consent for access to genetic resources. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 16 + description: 'The undertaking may also explain how its policy enables it to:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16 + ref_id: E4-2 AR 16.a + description: avoid negative impacts on biodiversity and ecosystems in its own + operations and related upstream and downstream value chain; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16 + ref_id: E4-2 AR 16.b + description: reduce and minimise its negative impacts on biodiversity and ecosystems + in its operations and throughout the upstream and downstream value chain that + cannot be avoided; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16 + ref_id: E4-2 AR 16.c + description: restore and rehabilitate degraded ecosystems or restore cleared + ecosystems following exposure to impacts that cannot be completely avoided + and/or minimised; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16 + ref_id: E4-2 AR 16.d + description: mitigate its contribution to material biodiversity loss drivers. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar + ref_id: E4-2 AR 17 + description: 'When disclosing its policies, if referring to third-party standards + of conduct, the undertaking may disclose whether the standard used:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17 + ref_id: E4-2 AR 17.a + description: is objective and achievable based on a scientific approach to identifying + issues, and realistic in assessing how these issues can be addressed on the + ground under a variety of practical circumstances; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17 + ref_id: E4-2 AR 17.b + description: is developed or maintained through a process of ongoing consultation + with stakeholders with balanced input from all relevant stakeholder groups, + including producers, traders, processors, financiers, local people and communities, + indigenous peoples, and civil society organisations representing consumer, + environmental and social interests, with no group holding undue authority + or veto power over the content; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17 + ref_id: E4-2 AR 17.c + description: encourages a step-wise approach and continuous improvement, both + in the standard and its application of better management practices, and requires + the establishment of meaningful targets and specific milestones to indicate + progress against principles and criteria over time; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17 + ref_id: E4-2 AR 17.d + description: is verifiable through independent certifying or verifying bodies, + which have defined and rigorous assessment procedures that avoid conflicts + of interest, and are compliant with ISO guidance on accreditation and verification + procedures or Article 5(2) of Regulation (EC) No 765/2008; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17 + ref_id: E4-2 AR 17.e + description: conforms to the ISEAL Code of Good Practice. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node945 + ref_id: E4-3 AR + name: Disclosure Requirement E4-3 + description: Actions and resources related to biodiversity and ecosystems + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar + ref_id: E4-3 AR 18 + description: 'The undertaking may relate significant monetary amounts of CapEx + and OpEx required to implement the actions taken or planned to:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18 + ref_id: E4-3 AR 18.a + description: the relevant line items or notes in the financial statements; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18 + ref_id: E4-3 AR 18.b + description: the key performance indicators required under article 8 of Regulation + (EU) 2020/852 and under Commission Delegated Regulation (EU) 2021/2178; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18 + ref_id: E4-3 AR 18.c + description: if applicable, the CapEx plan required by Commission Delegated + Regulation (EU) 2021/2178. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar + ref_id: E4-3AR 19 + description: "The undertaking may disclose whether it considers an \u2018avoidance\u2019\ + \ action plan, which prevents damaging actions before they take place. Avoidance\ + \ often involves a decision to deviate from the business-as- usual project\ + \ development path. An example of avoidance is altering the biodiversity and\ + \ ecosystem footprint of a project to avoid destruction of natural habitat\ + \ on the site and/or establishing set-asides where priority biodiversity values\ + \ are present and will be conserved. At a minimum, avoidance should be considered\ + \ where there are biodiversity and ecosystem-related values that are in one\ + \ of the following categories: particularly vulnerable and irreplaceable,\ + \ of particular concern to stakeholders, or where a cautious approach is warranted\ + \ due to uncertainty about impact assessment or about the efficacy of management\ + \ measures. The three main types of avoidance are defined below:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-19.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19 + ref_id: E4-3 AR 19.a + description: avoidance through site selection (Locate the entire project away + from biodiversity-sensitive areas); + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-19.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19 + ref_id: E4-3 AR 19.b + description: 'avoidance through project design (Configure infrastructure to + preserve biodiversity-sensitive areas); and ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-19.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19 + ref_id: E4-3 AR 19.c + description: avoidance through scheduling (Time project activities to account + for patterns of species behaviour (e.g., breeding, migration) or ecosystem + functions (e.g., river dynamics). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar + ref_id: E4-3 AR 20 + description: 'With regard to key actions, the undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + ref_id: E4-3 AR 20.a + description: a list of key stakeholders involved (e.g., competitors, suppliers, + retailers, other business partners, affected communities and authorities, + government agencies) and how they are involved, mentioning key stakeholders + negatively or positively impacted by actions and how they are impacted, including + impacts or benefits created for affected communities, smallholders, indigenous + peoples or other persons in vulnerable situations; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + ref_id: E4-3 AR 20.b + description: where applicable, an explanation of the need for appropriate consultations + and the need to respect the decisions of affected communities; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + ref_id: E4-3 AR 20.c + description: a brief assessment of whether the key actions may induce significant + negative sustainability impacts; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + ref_id: E4-3 AR 20.d + description: an explanation of whether the key action is intended to be a one- + time initiative or systematic practice; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + ref_id: E4-3 AR 20.e + description: "an explanation of whether the key action plan is carried out only\ + \ by the undertaking, using the undertaking\u2019s resources, or whether it\ + \ is part of a wider initiative to which the undertaking significantly contributes.\ + \ If the key action plan is part of a wider initiative, the undertaking may\ + \ provide more information on the project, its sponsors and other participants;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20 + ref_id: E4-3 AR 20.f + description: a description of how it contributes to systemwide change, notably + to alter the drivers of biodiversity and ecosystem change, e.g., through technological, + economic, institutional, and social factors and changes in underlying values + and behaviours; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar + ref_id: E4-3 AR 21 + description: "In the context of this Disclosure Requirement, \u2018local and\ + \ indigenous knowledge\u2019 refer to the understandings, skills and philosophies\ + \ developed by societies with long histories of interaction with their natural\ + \ surroundings. For rural and indigenous peoples, local knowledge informs\ + \ decision-making about fundamental aspects of day-to-day life." + - urn: urn:intuitem:risk:req_node:esrs_p2:node1030 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node916 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1030 + ref_id: E4-4 AR + name: Disclosure Requirement E4-4 + description: Targets related to biodiversity and ecosystems + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar + ref_id: E4-4 AR 22 + description: The undertaking may specify whether the target addresses shortcomings + related to the Substantial Contribution criteria for Biodiversity as defined + in the delegated acts adopted pursuant to Article 15(2) of Regulation (EU) + 2020/852. Where the Do No Significant Harm (DNSH) criteria for Biodiversity + as defined in delegated acts adopted pursuant to Article 10(3), Article 11(3), + Article 12(2), Article 13(2), and Article 14(2) of Regulation (EU) 2020/852 + are not met, the undertaking may specify whether the target addresses shortcomings + related those DNSH critera. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar + ref_id: E4-4 AR 23 + description: When disclosing information required under paragraph 29 for the + purpose of setting targets the undertaking shall consider the need for an + informed and willing consent of local and indigenous peoples, the need for + appropriate consultations and the need to respect the decisions of these communities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar + ref_id: E4-4 AR 24 + description: 'The targets related to material impacts may be presented in a + table as illustrated below:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar + ref_id: E4-4 AR 25 + description: 'The targets related to the potentially material sustainability + matters listed in paragraph AR 4 of this Standard, may be presented in a table + as illustrated below:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar + ref_id: E4-4 AR 26 + description: 'Measurable targets related to biodiversity and ecosystems may + be expressed as:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26 + ref_id: E4-4 AR 26.a + description: size and location of all habitat areas protected or restored, whether + directly or indirectly controlled by the undertaking, and whether the success + of the restoration measure was or is approved by independent external professionals; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26 + ref_id: E4-4 AR 26.b + description: recreated surfaces (environments in which management initiatives + are implemented so as to create a habitat on a site where it did not exist + initially); or + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26 + ref_id: E4-4 AR 26.c + description: number or percentage of projects / sites whose ecological integrity + was improved (e.g., installation of fish passes, wildlife corridors). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1030 + ref_id: E4-5 AR + name: Disclosure Requirement E4-5 + description: Impact metrics related to biodiversity and ecosystems change + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 27 + description: 'When preparing the information required under this Disclosure + Requirement, the undertaking shall consider and may describe:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.a + description: the methodologies and metrics used and an explanation for why these + methodologies and metrics are selected, as well as their assumptions, limitations + and uncertainties, and any changes in methodologies made over time and why + they occurred; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.b + description: 'the scope of the metrics and methodologies, for example:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b + ref_id: E4-5 AR 27.b.i + description: undertaking, site, brand, commodity, corporate business unit, activity; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b + ref_id: E4-5 AR 27.b.ii + description: aspects (as set out in paragraph AR 4) covered. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.c + description: 'the biodiversity components of the metrics: species specific, + ecosystem specific;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.d + description: the geographies covered by the methodology and an explanation of + why any relevant geographies were omitted; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.e + description: how the metrics integrate ecological thresholds (e.g., the biosphere + integrity and land-system change, planetary boundaries) and allocations; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.f + description: the frequency of monitoring, key metrics being monitored, and the + baseline condition/value and baseline year/period, as well as the reference + period; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.g + description: whether these metrics rely on primary data, secondary data, modelled + data or on expert judgement, or a mixture of these; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.h + description: an indication of which action is measured and monitored via the + metrics and how they relate to the achievement of targets; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.i + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.i + description: whether metrics are mandatory (required by legislation) or voluntary. + If they are mandatory, the undertaking may indicate the relevant legislation; + if voluntary, the undertaking may refer to any voluntary standard or procedure + used; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.j + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27 + ref_id: E4-5 AR 27.j + description: whether the metrics are informed by or correspond to expectations + or recommendations of relevant and authoritative national, EU-level or intergovernmental + guidelines, policies, legislation or agreements, such as the Convention for + Biological Diversity (CBD) or IPBES. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 28 + description: "The undertaking shall disclose metrics that are verifiable and\ + \ that are technically and scientifically robust considering the appropriate\ + \ time scales geographies, and may disclose how its selected metrics correspond\ + \ to those criteria. To ensure that the metric is relevant there should be\ + \ a clear relationship between the indicator and the purpose of the measurement.\ + \ Uncertainties should be reduced as far as possible. Data or mechanisms used\ + \ should be supported by well- established organisations and updated over\ + \ time. Robust modelled data and expert judgment can be used where data gaps\ + \ exist. The methodology shall be sufficiently detailed to allow for meaningful\ + \ comparison of impacts and mitigation activities over time. Information gathering\ + \ processes and definitions must be systematically applied. This enables a\ + \ meaningful review of the undertaking\u2019s performance over time and helps\ + \ internal and peer comparison." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 29 + description: If a metric corresponds to a target, the baseline for both shall + be aligned. The biodiversity baseline is an essential component of the larger + biodiversity and ecosystems management process. The baseline is necessary + to inform impact assessment and management planning, as well as monitoring + and adaptive management. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 30 + description: "Methodologies available to collect data and measure the undertakings\u2019\ + \ impacts on biodiversity and ecosystems may be separated into three categories\ + \ as follows:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30 + ref_id: E4-5 AR 30.a + description: 'primary data: collected in-situ using on the ground surveys;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30 + ref_id: E4-5 AR 30.b + description: 'secondary data: including geospatial data layers that are overlaid + with geographic location data of business activities.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b + ref_id: E4-5 AR 30.b.i + description: At the species level, data layers on the ranges of different species + can be used to predict the species that may be present at different locations. + This includes operation sites and sourcing locations. Different range layers + will have different levels of accuracy depending on certain factors (e.g., + whether species ranges have been refined based on availability of habitat). + Information on the threat status of the species, and the activities that threaten + them, can provide an indication of the likely contribution that business activities + may be having on driving population trends and threat status. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b + ref_id: E4-5 AR 30.b.ii + description: At the ecosystem level, data layers reflecting change in the extent + and condition of ecosystems can be applied, including levels of habitat fragmentation + and connectivity. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30 + ref_id: E4-5 AR 30.c + description: 'modelled biodiversity state data: Model-based approaches are commonly + used for measuring ecosystem level indicators (e.g., extent, condition, or + function). Models quantify how the magnitude of different pressures affects + the state of biodiversity. These are referred to as pressure-state relationships + and are based on globally collected data. Modelling results are applied locally + to estimate how undertaking-level pressures will cause changes in ecosystem + condition.An impact driver generally has three main characteristics: magnitude + (e.g., amount of contaminant, noise intensity), spatial extent (e.g., area + of land contaminated) and temporal extent (duration of persistence of contaminant).' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 31 + description: "With regard to life cycle assessment for land-use, the undertaking\ + \ may refer to the \u2018Land-use related environmental indicators for Life\ + \ Cycle Assessment\u2019 by the Joint Research Center." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 32 + description: With regard to the introduction of invasive alien species, the + undertaking may disclose the pathways and number of invasive alien species + and the extent of surface covered by invasive alien species. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 33 + description: With regard to metrics on the extent and condition of ecosystems, + useful guidance can be found in the work of the United Nations System of Environmental + Economic Accounting Ecosystem Accounting (UN SEEA EA). + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 34 + description: 'The undertaking may disclose in units of area (e.g., m2 or ha) + on land- use using guidance provided by the Eco-Management and Audit Scheme + (EMAS) ( 82 ):' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34 + ref_id: E4-5 AR 34.a + description: total use of land; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34 + ref_id: E4-5 AR 34.b + description: total sealed area; + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34 + ref_id: E4-5 AR 34.c + description: total nature-oriented area on site; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34 + ref_id: E4-5 AR 34.d + description: total nature-oriented area off site. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 35 + description: "The undertaking may disclose, for example, land cover change,\ + \ which is the physical representation of the drivers \u2018habitat modification\u2019\ + \ and \u2018industrial and domestic activities\u2019, i.e., the man-made or\ + \ natural change of the physical properties of the earth\u2019s surface at\ + \ a specific location." + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 36 + description: Land cover is a typical variable that can be assessed with earth + observation data. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 37 + description: 'When reporting on material impacts related to the ecosystems, + the undertaking may, in addition to the extent and condition of ecosystems, + also consider the functioning of ecosystems by using:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37 + ref_id: E4-5 AR 37.a + description: 'a metric that measures a process or function that the ecosystem + completes, or that reflects the ability of the ecosystem to undertake that + specific process or function: e.g. net primary productivity, which is a measure + of plant productivity based on the rate at which energy is stored by plants + and made available to other species in the ecosystem. It is a core process + that occurs for ecosystems to function. It is related to many factors, such + as species diversity, but does not measure these factors directly; or' + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37 + ref_id: E4-5 AR 37.b + description: A metric that measures changes to the population of scientifically + identified species under threat. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar + ref_id: E4-5 AR 38 + description: At the ecosystem level, data layers reflecting change in the extent + and condition of ecosystems may be applied, including levels of habitat fragmentation + and connectivity. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1030 + ref_id: E4-6 AR + name: Disclosure Requirement E4-6 + description: Anticipated financial effects from material biodiversity and ecosystem-related + risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar-39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar + ref_id: E4-6 AR 39 + description: The undertaking may include an assessment of its related products + and services at risk over the short-, medium- and long-term, explaining how + these are defined, how financial amounts are estimated, and which critical + assumptions are made. + - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar-40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar + ref_id: E4-6 AR 40 + description: The quantification of the anticipated financial effects in monetary + terms under paragraph 45(a) may be a single amount or a range. + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5 + assessable: false + depth: 1 + ref_id: ESRS E5 + name: RESOUCE USE AND CIRCULAR ECONOMY + - urn: urn:intuitem:risk:req_node:esrs_p2:node1080 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p2:node1081 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080 + description: "1. The objective of this Standard is to specify Disclosure Requirements\ + \ which will enable users of the sustainability statement to understand:\n\ + (a) how the undertaking affects resource use, including resource efficiency,\ + \ avoiding the depletion of resources and the sustainable sourcing and use\ + \ of renewable resources (referred to in this Standard as \u2018resource use\ + \ and circular economy\u2019) in terms of material positive and negative actual\ + \ or potential impacts;\n(b) any actions taken, and the result of such actions,\ + \ to prevent or mitigate actual or potential negative impacts arising from\ + \ resource use, including its measures to help decoupling its economic growth\ + \ from the use of materials, and to address risks and opportunities;\n(c)\ + \ the plans and capacity of the undertaking to adapt its strategy and business\ + \ model in line with circular economy principles including but not limited\ + \ to minimising waste, maintaining the value of products, materials and other\ + \ resources at their highest value and enhancing their efficient use in production\ + \ and consumption;\n(d) the nature, type and extent of the undertaking\u2019\ + s material risks and opportunities related to the undertaking\u2019s impacts\ + \ and dependencies, arising from resource use and circular economy, and how\ + \ the undertaking manages them; and\n(e) the financial effects on the undertaking\ + \ over the short-, medium- and long-term of material risks and opportunities\ + \ arising from the undertaking\u2019s impacts and dependencies on resource\ + \ use and circular economy." + - urn: urn:intuitem:risk:req_node:esrs_p2:node1082 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080 + description: "2. This Standard sets out Disclosure Requirements related to \u2018\ + resource use\u2019 and \u2018circular economy\u2019 and in particular on:\n\ + (a) resource inflows including the circularity of material resource inflows,\ + \ considering renewable and non-renewable resources; and\n(b) resource outflows\ + \ including information on products and materials; and\n(c) waste." + - urn: urn:intuitem:risk:req_node:esrs_p2:node1083 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080 + description: 3. Circular economy means an economic system in which the value + of products, materials and other resources in the economy is maintained for + as long as possible, enhancing their efficient use in production and consumption, + thereby reducing the environmental impact of their use, minimising waste and + the release of hazardous substances at all stages of their life cycle, including + through the application of the waste hierarchy. The goal is to maximise and + maintain the value of the technical and biological resources, products and + materials by creating a system that allows for durability, optimal use or + re-use, refurbishment, remanufacturing, recycling and nutrient cycling. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1084 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080 + description: 4. This Standard builds on relevant EU legislative frameworks and + policies including the EU Circular Economy Action Plan, Directive 2008/98/EC + of the European Parliament and of the Council ( 83 ) (Waste Framework Directive) + and the EU industrial strategy. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1085 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080 + description: "5. To evaluate the transition from business as usual, meaning\ + \ an economy in which finite resources are extracted to make products that\ + \ are used and then thrown away (\u2018take-make-waste\u2019), to a circular\ + \ economic system, this Standard relies on the identification of the physical\ + \ flows of resources, materials and products used and generated by the undertaking\ + \ through Disclosure Requirement E5-4 Resource inflows and Disclosure Requirement\ + \ E5-5 Resource outflows." + - urn: urn:intuitem:risk:req_node:esrs_p2:node1086 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5 + name: Interactions with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p2:node1087 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086 + description: 6. Resource use is a major driver of other environmental impacts + such as climate change, pollution, water and marine resources and biodiversity. + A circular economy is a system that tends towards sustainable use of resources + in extraction, processing, production, consumption and management of waste. + Such system brings multiple environmental benefits, in particular, the reduction + of material and energy consumption and emissions into the air (greenhouse + gas emissions or other pollution), the limitation of water withdrawals and + discharges and the regeneration of nature limiting the impact on biodiversity. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1088 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086 + description: '7. To provide a comprehensive overview of which other environmental + matters could be material to resource use and circular economy, relevant disclosure + requirements are covered in other environmental ESRS as follows: (a) ESRS + E1 Climate change, which addresses, in particular, GHG emissions and energy + resources (energy consumption); (b) ESRS E2 Pollution, which addresses, in + particular, emissions to water, air and soil as well as substances of concern; + (c) ESRS E3 Water and marine resources, which addresses, in particular, water + resource (water consumption) and marine resources; and (d) ESRS E4 Biodiversity + and ecosystems, which ' + - urn: urn:intuitem:risk:req_node:esrs_p2:node1089 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086 + description: "8. The undertaking\u2019s impacts related to resource use and\ + \ circular economy, in particular impacts related to waste, can affect people\ + \ and communities. Material negative impacts on affected communities from\ + \ resource use and circular economy attributable to the undertaking are covered\ + \ in ESRS S3 Affected communities. The efficient and circular use of resources\ + \ also benefits competitiveness and economic wellbeing" + - urn: urn:intuitem:risk:req_node:esrs_p2:node1090 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086 + description: 9. This Standard should be read in conjunction with ESRS 1 General + requirements and ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1091 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node1092 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1091 + name: ESRS 2 General disclosures + description: 10.The requirements of this section should be read in conjunction + with and reported alongside the disclosures required by ESRS 2 chapter 4 Impact, + risk and opportunity management. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1093 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1092 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node1094 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1093 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material resource + use and circular economy-related impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1094 + ref_id: E5.IRO-1-11 + description: 'The undertaking shall describe the process to identify material + impacts, risks and opportunities related to resource use and circular economy, + in particular regarding resource inflows, resource outflows and waste, and + shall provide information on:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11 + ref_id: E5.IRO-1-11.a + description: whether the undertaking has screened its assets and activities + in order to identify its actual and potential impacts, risks and opportunities + in its own operations and its upstream and downstream value chain, and if + so, the methodologies, assumptions and tools used in the screening; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11 + ref_id: E5.IRO-1-11.b + description: whether and how the undertaking has conducted consultations, in + particular, with affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1093 + ref_id: E5-1 + name: 'Disclosure Requirement E5-1 ' + description: Policies related to resource use and circular economy + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1 + ref_id: E5-1-12 + description: The undertaking shall describe its policies adopted to manage its + material impacts, risks and opportunities related to resource use and circular + economy. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1 + ref_id: E5-1-13 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of its material impacts, risks and + opportunities related to resource use and circular economy. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1 + ref_id: E5-1-14 + description: The disclosure required by paragraph 12 shall contain the information + on the policies the undertaking has in place to manage its material impacts, + risks and opportunities related to resource use and circular economy in accordance + with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1 + ref_id: E5-1-15 + description: 'In the summary, the undertaking shall indicate whether and how + its policies address the following matters where material:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15 + ref_id: E5-1-15.a + description: transitioning away from use of virgin resources, including relative + increases in use of secondary (recycled) resources; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15 + ref_id: E5-1-15.b + description: sustainable sourcing and use of renewable resources. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1 + ref_id: E5-1-16 + description: Policies shall address material impacts, risks and opportunities + in its own operations and along its upstream and downstream value chain. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1093 + ref_id: E5-2 + name: Disclosure Requirement E5-2 + description: Actions and resources related to resource use and circular economy + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2 + ref_id: E5-2-17 + description: The undertaking shall disclose its resource use and circular economy + actions and the resources allocated to their implementation. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2 + ref_id: E5-2-18 + description: The objective of this Disclosure Requirement is to enable an understanding + of the key actions taken and planned to achieve the resource use and circular + economy-related policy objectives and targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2 + ref_id: E5-2-19 + description: The description of the resource use and circular economy-related + actions and resources allocated shall follow the principles defined in ESRS + 2 MDR-A Actions and resources in relation to material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2 + ref_id: E5-2-20 + description: 'In addition to ESRS 2 MDR-A, the undertaking may specify whether + and how an action and resources cover:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + ref_id: E5-2-20.a + description: higher levels of resource efficiency in use of technical and biological + materials and water, particularly in relation to critical raw materials and + rare earths as listed in the Raw Materials Information System; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + ref_id: E5-2-20.b + description: higher rates of use of secondary raw materials (recyclates); + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + ref_id: E5-2-20.c + description: 'application of circular design, leading to increased product durability + and optimisation of use, and higher rates of: Reuse, Repair, Refurbishing, + Remanufacture, Repurposing and Recycling.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + ref_id: E5-2-20.d + description: application of circular business practices such as (i) value retention + actions (maintenance, repair, refurbishing, remanufacturing, component harvesting, + upgrading and reverse logistics, closed loop systems, second-hand retailing), + (ii) value maximisation actions (product-service systems, collaborative and + sharing economy business models), (iii) end-of-life actions (recycling, upcycling, + extended producer responsibility), and (iv) systems efficiency actions (industrial + symbiosis); + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + ref_id: E5-2-20.e + description: "actions taken to prevent waste generation in the undertaking\u2019\ + s upstream and downstream value chain; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20 + ref_id: E5-2-20.f + description: optimistation of waste management in line with the waste hierarchy. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1117 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1092 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117 + ref_id: E5-3 + name: 'Disclosure Requirement E5-3 ' + description: Targets related to resource use and circular economy + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-21 + description: The undertaking shall disclose the resource use and circular economy- + related targets it has set. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-22 + description: The objective of this Disclosure Requirement is to enable an understanding + of the targets the undertaking has adopted to support its resource use and + circular economy policy and to address its material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-23 + description: The description of the targets shall contain the information requirements + defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through + targets. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-24 + description: "The disclosure required by paragraph 21 shall indicate whether\ + \ and how the undertaking\u2019s targets relate to resource inflows and resource\ + \ outflows, including waste and products and materials, and, more specifically\ + \ to:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + ref_id: E5-3-24.a + description: the increase of circular product design (including for instance + design for durability, dismantling, reparability, recyclability etc); + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + ref_id: E5-3-24.b + description: the increase of circular material use rate; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + ref_id: E5-3-24.c + description: the minimisation of primary raw material; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + ref_id: E5-3-24.d + description: sustainable sourcing and use (in line with the cascading principle) + of renewable resources; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + ref_id: E5-3-24.e + description: the waste management, including preparation for proper treatment; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24 + ref_id: E5-3-24.f + description: other matters related to resource use or circular economy. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-25 + description: The undertaking shall specify to which layer of the waste hierarchy + the target relates. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-26 + description: 'In addition to ESRS 2 MDR-T, the undertaking may specify whether + ecological thresholds and entity-specific allocations were taken into consideration + when setting targets. If so, the undertaking may specify:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26 + ref_id: E5-3-26.a + description: the ecological thresholds identified, and the methodology used + to identify such thresholds; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26 + ref_id: E5-3-26.b + description: whether or not the thresholds are entity-specific and if so, how + they were determined; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26 + ref_id: E5-3-26.c + description: how responsibility for respecting identified ecological thresholds + is allocated in the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3 + ref_id: E5-3-27 + description: The undertaking shall specify as part of the contextual information, + whether the targets it has set and presented are mandatory (required by legislation) + or voluntary. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117 + ref_id: E5-4 + name: Disclosure Requirement E5-4 + description: Resource inflows + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4 + ref_id: E5-4-28 + description: The undertaking shall disclose information on its resource inflows + related to its material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4 + ref_id: E5-4-29 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the resource use in the undertaking\u2019s own operations and its upstream\ + \ value chain." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4 + ref_id: E5-4-30 + description: "The disclosure required by paragraph 28 shall include a description\ + \ of its resource inflows where material: products (including packaging) and\ + \ materials (specifying critical raw materials and rare earths), water and\ + \ property, plant and equipment used in the undertaking\u2019s own operations\ + \ and along its upstream value chain." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4 + ref_id: E5-4-31 + description: "When an undertaking assesses that resource inflows is a material\ + \ sustainability matter, it shall disclose the following information about\ + \ the materials used to manufacture the undertaking\u2019s products and services\ + \ during the reporting period, in tonnes or kilogrammes:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31 + ref_id: E5-4-31.a + description: the overall total weight of products and technical and biological + materials used during the reporting period; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31 + ref_id: E5-4-31.b + description: "the percentage of biological materials (and biofuels used for\ + \ non- energy purposes) used to manufacture the undertaking\u2019s products\ + \ and services (including packaging) that is sustainably sourced, with the\ + \ information on the certification scheme used and on the application of the\ + \ cascading principle; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31 + ref_id: E5-4-31.c + description: "the weight in both absolute value and percentage, of secondary\ + \ reused or recycled components, secondary intermediary products and secondary\ + \ materials used to manufacture the undertaking\u2019s products and services\ + \ (including packaging)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4 + ref_id: E5-4-32 + description: The undertaking shall provide information on the methodologies + used to calculate the data. It shall specify whether the data is sourced from + direct measurement or estimations, and disclose the key assumptions used. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117 + ref_id: E5-5 + name: Disclosure Requirement E5-5 + description: ' Resource outflows' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5 + ref_id: E5-5-33 + description: The undertaking shall disclose information on its resource outflows, + including waste, related to its material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5 + ref_id: E5-5-34 + description: 'The objective of this Disclosure Requirement is to provide an + understanding of:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34 + ref_id: E5-5-34.a + description: how the undertaking contributes to the circular economy by i) designing + products and materials in line with circular economy principles and ii) increasing + or maximising the extent to which products, materials and waste processing + are recirculated in practice after first use; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34 + ref_id: E5-5-34.b + description: "the undertaking\u2019s waste reduction and waste management strategy,\ + \ the extent to which the undertaking knows how its pre-consumer waste is\ + \ managed in its own activities." + - urn: urn:intuitem:risk:req_node:esrs_p2:node1149 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5 + name: Products and materials + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-35 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1149 + ref_id: E5-5-35 + description: "The undertaking shall provide a description of the key products\ + \ and materials that come out of the undertaking\u2019s production process\ + \ and that are designed along circular principles, including durability, reusability,\ + \ repairability, disassembly, remanufacturing, refurbishment, recycling, recirculation\ + \ by the biological cycle, or optimisation of the use of the product or material\ + \ through other circular business models." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1149 + ref_id: E5-5-36 + description: 'Undertakings for which outflows are material shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36.a + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36 + ref_id: E5-5-36.a + description: The expected durability of the products placed on the market by + the undertaking, in relation to the industry average for each product group; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36.b + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36 + ref_id: E5-5-36.b + description: 'The reparability of products, using an established rating system, + where possible; ' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36.c + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36 + ref_id: E5-5-36.c + description: The rates of recyclable content in products and their packaging. + - urn: urn:intuitem:risk:req_node:esrs_p2:node1155 + assessable: false + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5 + name: Waste + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155 + ref_id: E5-5-37 + description: 'The undertaking shall disclose the following information on its + total amount of waste from its own operations, in tonnes or kilogrammes:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.a + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37 + ref_id: E5-5-37.a + description: the total amount of waste generated ; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37 + ref_id: E5-5-37.b + description: 'the total amount by weight diverted from disposal, with a breakdown + between hazardous waste and non-hazardous waste and a breakdown by the following + recovery operation types:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b.i + assessable: true + depth: 9 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b + ref_id: E5-5-37.b.i + description: preparation for reuse; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b.ii + assessable: true + depth: 9 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b + ref_id: E5-5-37.b.ii + description: recycling; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b.iii + assessable: true + depth: 9 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b + ref_id: E5-5-37.b.iii + description: other recovery operations. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37 + ref_id: E5-5-37.c + description: 'the amount by weight directed to disposal by waste treatment type + and the total amount summing all three types, with a breakdown between hazardous + waste and non-hazardous waste. The waste treatment types to be disclosed are:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c.i + assessable: true + depth: 9 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c + ref_id: E5-5-37.c.i + description: incineration; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c.ii + assessable: true + depth: 9 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c + ref_id: E5-5-37.c.ii + description: landfill; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c.iii + assessable: true + depth: 9 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c + ref_id: E5-5-37.c.iii + description: other disposal operations; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.d + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37 + ref_id: E5-5-37.d + description: the total amount and percentage of non-recycled waste ( 84 ). + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155 + ref_id: E5-5-38 + description: 'When disclosing the composition of the waste, the undertaking + shall specify:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38.a + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38 + ref_id: E5-5-38.a + description: the waste streams relevant to its sector or activities (e.g. tailings + for the undertaking in the mining sector, electronic waste for the undertaking + in the consumer electronics sector, or food waste for the undertaking in the + agriculture or in the hospitality sector); and; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38.b + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38 + ref_id: E5-5-38.b + description: the materials that are present in the waste (e.g. biomass, metals, + non-metallic minerals, plastics, textiles, critical raw materials and rare + earths). + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-39 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155 + ref_id: E5-5-39 + description: The undertaking shall also disclose the total amount of hazardous + waste and radioactive waste generated by the undertaking, where radioactive + waste is defined in Article 3(7) of Council Directive 2011/70/Euratom ( 85 + ). + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-40 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155 + ref_id: E5-5-40 + description: The undertaking shall provide contextual information on the methodologies + used to calculate the data and in particular the criteria and assumptions + used to determine and classify products designed along circular principles + under paragraph 35. It shall specify whether the data is sourced from direct + measurement or estimations; and disclose the key assumptions used. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117 + ref_id: E5-6 + name: Disclosure Requirement E5-6 + description: Anticipated financial effects from material resource use and circular + economy-related risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6 + ref_id: E5-6-41 + description: The undertaking shall disclose the anticipated financial effects + of material risks and opportunities arising from resource use and circular + economy-related impacts. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6 + ref_id: E5-6-42 + description: "The information required by paragraph 41 is in addition the information\ + \ on current financial effects on the entity\u2019s financial position, financial\ + \ performance and cash flows for the reporting period required under ESRS\ + \ 2 SBM-3 para 48 (d). The objective of this Disclosure Requirement is to\ + \ provide an understanding of:" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42 + ref_id: E5-6-42.a + description: "anticipated financial effects due to material risks arising from\ + \ material resource use and circular economy-related impacts and dependencies\ + \ and how these risks have or could reasonably be expected to have) a material\ + \ influence on the undertaking\u2019s financial position, financial performance\ + \ performance, and cash flows over the short-, medium- and long-term; and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42 + ref_id: E5-6-42.b + description: anticipated financial effects due to material opportunities related + to resource use and circular economy. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6 + ref_id: E5-6-43 + description: 'The disclosure shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43 + ref_id: E5-6-43.a + description: a quantification of the anticipated financial effects in monetary + terms before considering resource use and circular economy- related actions, + or where not possible without undue cost or effort, qualitative information. + For financial effects arising from material opportunities, a quantification + is not required if it would result in disclosure that does not meet the qualitative + characteristics of information (see ESRS 1 Appendix B Qualitative characteristics + of information); + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43 + ref_id: E5-6-43.b + description: a description of the effects considered, the impacts and dependencies + to which they relate and the time horizons in which they are likely to materialise; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43 + ref_id: E5-6-43.c + description: the critical assumptions used to quantify the anticipated financial + effects, as well as the sources and level of uncertainty of those assumptions. + - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5-appendix-a + assessable: false + depth: 1 + ref_id: ESRS E5-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p2:node1182 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5-appendix-a + name: ESRS 2 GENERAL DISCLOSURES + - urn: urn:intuitem:risk:req_node:esrs_p2:node1183 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1182 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1183 + name: Disclosure requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material resource + use and circular economy-related impacts, risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-1 + description: 'When conducting a materiality assessment on environmental subtopics, + the undertaking shall assess the materiality of resource use and circular + economy in its own operations and its upstream and downstream value chain, + and may consider the four phases below, also known as the LEAP approach:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1 + ref_id: E5.IRO-1.AR-1.a + description: "Phase 1: locate where in the undertaking\u2019s own operations\ + \ and along its upstream and downstream value chain the interface with nature\ + \ takes place;" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1 + ref_id: E5.IRO-1.AR-1.b + description: 'Phase 2: evaluate the dependencies and impacts;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1 + ref_id: E5.IRO-1.AR-1.c + description: 'Phase 3: assess the material risks and opportunities;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1 + ref_id: E5.IRO-1.AR-1.d + description: 'Phase 4: prepare and report the results of the materiality assessment.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-2 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-2 + description: With regard to ESRS E5, phases 1 and 2 rely mainly on the materiality + assessments conducted under ESRS E1 (including energy consumption), ESRS E2 + (pollution), ESRS E3 (marine resources, water consumption) and ESRS E4 (biodiversity, + ecosystems, raw materials). Indeed, circular economy eventually aims at reducing + the environmental impact of the use of products, materials and other resources, + minimizing waste and the release of hazardous substances and hence at reducing + impacts on nature. This application requirement focuses mainly on the third + phase of this LEAP approach, while the fourth phase addresses the outcome + of the process. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-3 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-3 + description: "The process to assess the materiality of impacts, dependencies,\ + \ risks and opportunities shall consider the provisions in ESRS 2 IRO-1 Description\ + \ of the processes to identify and assess material impacts, risks and opportunities\ + \ and IRO-2 Disclosure Requirements in ESRS covered by the undertaking\u2019\ + s sustainability statement." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-4 + description: 'The sub-topics related to resource use and circular economy covered + by the materiality assessment include:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4 + ref_id: E5.IRO-1.AR-4.a + description: resource inflows including the circularity of material resource + inflows, considering resource use optimisation, intensity of materials and + products and renewable and non-renewable resources; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4 + ref_id: E5.IRO-1.AR-4.b + description: resource outflows related to products and services; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4 + ref_id: E5.IRO-1.AR-4.c + description: waste, including hazardous waste and non-hazardous waste management. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-5 + description: 'In Phase 3, to assess its material risks and opportunities based + on the results of Phases 1 and 2, the undertaking may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5 + ref_id: E5.IRO-1.AR-5.a + description: 'identify transition risks and opportunities in its own operations + and its upstream and downstream value chain, including the risk of staying + in a business-as-usual scenario:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a + ref_id: E5.IRO-1.AR-5.a.i + description: policy and legal, e.g., bans on the extraction and use of non- + renewable resources, regulations on waste treatment; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a + ref_id: E5.IRO-1.AR-5.a.ii + description: technology, e.g., introduction on the market of new technologies + to replace existing use of products and materials; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a + ref_id: E5.IRO-1.AR-5.a.iii + description: market, e.g., shifting supply, demand and financing; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a + ref_id: E5.IRO-1.AR-5.a.iv + description: reputation, e.g. changing societal, customer or community perceptions. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5 + ref_id: E5.IRO-1.AR-5.b + description: identify physical risks including depletion of stock and use of + virgin and non-virgin renewable resources, and of non-renewable resources; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5 + ref_id: E5.IRO-1.AR-5.c + description: 'identify opportunities categorised by:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c + ref_id: E5.IRO-1.AR-5.c.i + description: 'resource efficiency: e.g., transition to more efficient services + and processes requiring less resources, eco-design for longevity, repair, + reuse, recycle, by- products, take-back systems, decoupling activity from + extraction of materials, intensifying circular material use, creation of a + system that allows for dematerialization (e.g., digitisation, improving utilisation + rates, weight reduction); practices to ensure products and materials are collected, + sorted, and reused, repaired, refurbished, remanufactured;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c + ref_id: E5.IRO-1.AR-5.c.ii + description: 'markets: e.g., demand for less resource-intense products and services, + and new consumption models such as product-as- a- service, pay-per-use, sharing, + leasing;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c + ref_id: E5.IRO-1.AR-5.c.iii + description: 'financing: e.g., access to green funds, bonds or loans;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.iv + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c + ref_id: E5.IRO-1.AR-5.c.iv + description: 'resilience: e.g., diversification of resources and business activities + (e.g., start a new business unit to recycle new materials), investing in green + infrastructures, adopting recycling and circularity mechanisms that reduce + the dependencies, capability of the undertaking to safeguard future stocks + and flows of resources; and' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.v + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c + ref_id: E5.IRO-1.AR-5.c.v + description: reputation. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-6 + description: 'The undertaking may consider the following methodologies to assess + its impacts, risks and opportunities in its own operations and along its upstream + and downstream value chain:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6 + ref_id: E5.IRO-1.AR-6.a + description: "Commission Recommendation 2021/2279 on the use of the Environmental\ + \ Footprint methods to measure and communicate the life cycle environmental\ + \ performance of products and organizations (Annex I \u2013 Product Environmental\ + \ Footprint; Annex III \u2013 Organisation Environmental Footprint); and" + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6 + ref_id: E5.IRO-1.AR-6.b + description: Material Flow Analysis (MFA) from the European Environment Agency. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184 + ref_id: E5.IRO-1.AR-7 + description: 'When providing information on the outcome of the materiality assessment, + the undertaking shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + ref_id: E5.IRO-1.AR-7.a + description: a list of business units associated to resource use and circular + economy material impacts, risks and opportunities in the context of the products + and services of the undertaking and the waste it generates; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + ref_id: E5.IRO-1.AR-7.b + description: a list and prioritisation of the material resources used by the + undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + ref_id: E5.IRO-1.AR-7.c + description: the material impacts and risks of staying in business as usual; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + ref_id: E5.IRO-1.AR-7.d + description: the material opportunities related to a circular economy; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + ref_id: E5.IRO-1.AR-7.e + description: the material impacts and risks of a transition to a circular economy; + and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7 + ref_id: E5.IRO-1.AR-7.f + description: the stages of the value chain where resource use, risks and negative + impacts are concentrated. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1183 + ref_id: E5-1 AR + name: Disclosure Requirement E5-1 + description: Policies related to resource use and circular economy + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar + ref_id: E5-1 AR 8 + description: The policies described under this Disclosure Requirement may be + integrated in broader environmental or sustainability policies covering different + subtopics. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar + ref_id: E5-1 AR 9 + description: 'When providing information on its policies, the undertaking shall + consider whether and how its policies address:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9 + ref_id: E5-1 AR 9.a + description: 'the waste hierarchy: (a) prevention; (b) preparing for re-use; + (c) recycling; (d) other recovery, e.g., energy recovery; and (e) disposal. + In this context, the waste treatment cannot be considered as a recovery;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9 + ref_id: E5-1 AR 9.b + description: the prioritisation of the avoidance or minimisation waste (Re-use, + Repair, Refurbish, Remanufacture and Repurpose) over waste treatment (Recycling). + The concepts of eco-design ( 86 ), waste as a resource or post- consumer waste + (at the end of a consumer- product lifecycle), should also be taken into consideration. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar + ref_id: E5-1 AR 10 + description: " When defining its policies, the undertaking may consider the\ + \ Paper on \u2018Categorisation system for the circular economy\u2019, which\ + \ describes circular design and production models, circular use models, circular\ + \ value recovery models and circular support along the principles of the nine\ + \ circular economy \u2018R\u2019 strategies or principles: refuse, rethink,\ + \ reduce, re-use, repair, refurbish, remanufacture, repurpose and recycle." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1183 + ref_id: E5-2 AR + name: 'Disclosure Requirement E5-2 ' + description: Actions and resources in relation to resource use and circular + economy + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar + ref_id: E5-2 AR 11 + description: When providing information under paragraph 17 and considering that + resources are shared and that circular economy strategies may require collective + actions, the undertaking may specify the actions taken to engage with its + upstream and downstream value chain and/or its local network on the development + of collaborations or initiatives increasing the circularity of products and + materials. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar + ref_id: E5-2 AR 12 + description: 'In particular, the undertaking may specify the following:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12 + ref_id: E5-2 AR 12.a + description: how it contributes to circular economy, including for instance + smart waste collection systems; + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12 + ref_id: E5-2 AR 12.b + description: 'the other stakeholders involved in the collective actions: competitors, + suppliers, retailers, customers, other business partners, local communities + and authorities, government agencies;' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12 + ref_id: E5-2 AR 12.c + description: ' a description of the organisation of the collaboration or initiative, + including the specific contribution of the undertaking and the roles of the + different stakeholders in the project.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar + ref_id: E5-2 AR 13 + description: "The actions may cover the undertaking\u2019s own operations and/or\ + \ its upstream and downstream value chain." + - urn: urn:intuitem:risk:req_node:esrs_p2:node1232 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1182 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232 + ref_id: E5-3 AR + name: 'Disclosure Requirement E5-3 ' + description: Targets related to resource use and circular economy + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 14 + description: If the undertaking refers to ecological thresholds to set targets, + it may refer to the guidance provided by the Science-Based Targets Initiative + for Nature (SBTN) in its interim guidance (Initial Guidance for Business, + September 2020) or any other guidance with a scientifically acknowledged methodology + that allows to set science-based targets by identifying ecological thresholds + and, if applicable, organisation-specific allocations. Ecological thresholds + can be local, national and/or global. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 15 + description: When providing information on targets, the undertaking shall prioritise + targets in absolute value. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 16 + description: When providing information targets according to paragraph 24, the + undertaking shall consider the production phase, the use phase, and the end + of functional life of products and materials. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 17 + description: When providing information on targets related to virgin renewable + raw material under paragraph 24(c), the undertaking shall consider how those + targets may impact biodiversity loss, also in light of ESRS E4. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 18 + description: The undertaking may disclose other targets under paragraph 24(f) + including in relation to sustainable sourcing. If so, the undertaking shall + explain the definition of sustainable sourcing it has adopted and how it relates + to the objective set out in paragraph 22. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 19 + description: "The targets may cover the undertaking\u2019s own operations and/or\ + \ its upstream and downstream value chain." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar + ref_id: E5-3 AR 20 + description: The undertaking may specify whether the target addresses shortcomings + related to the Substantial Contribution criteria for Circular Economy as defined + in the delegated acts adopted pursuant to Article 13(2) of Regulation (EU) + 2020/852. Where the Do No Significant Harm (DNSH) criteria for Circular Economy + as defined in delegated acts adopted pursuant to Article 10(3), Article 11(3), + Article 12(2), Article 14(2), and Article 15(2) of Regulation (EU) 2020/852 + are not met, the undertaking may specify whether the target addresses shortcomings + related those DNSH criteria. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232 + ref_id: E5-4 AR + name: Disclosure Requirement E5-4 + description: Resource inflows + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar + ref_id: E5-4 AR 21 + description: 'Resource inflows may cover the following categories: IT equipment, + textiles, furniture, buildings, heavy machinery, mid-weight machinery, light + machinery, heavy transport, mid-weight transport, light transport and warehousing + equipment. With regard to materials, resource inflow indicators include raw + materials, associated process materials, and semi-manufactured goods or parts.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar + ref_id: E5-4 AR 22 + description: When the undertaking is subject to paragraph 31, it may also provide + transparency on the materials that are sourced from by-products/waste stream + (e.g., offcuts of a material that has not previously been in a product). + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar + ref_id: E5-4 AR 23 + description: The denominator of the percentage indicator required under paragraphs + 31(b) and 31(c) is the overall total weight of materials used during the reporting + period. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar + ref_id: E5-4 AR 24 + description: "The reported usage data are to reflect the material in its original\ + \ state, and not to be presented with further data manipulation, such as reporting\ + \ it as \u2018dry weight\u2019." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar + ref_id: E5-4 AR 25 + description: In cases where there is an overlap between categories of reused, + recycled, the undertaking shall specify how double counting was avoided and + the choices that were made. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232 + ref_id: E5-5 AR + name: Disclosure Requirement E5-5 + description: Resource outflows + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 26 + description: "Products and materials information to be provided under paragraph\ + \ 35 refers to all materials and products that come out of the undertaking\u2019\ + s production process and that a company puts on the market (including packaging)." + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 27 + description: When compiling the rate, the undertaking shall use as denominator + the overall total weight of materials used during the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 28 + description: The undertaking may disclose its engagement in product end-of-life + waste management, for example through extended producer responsibility schemes + or take-back schemes. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 29 + description: Type of waste is to be understood as hazardous waste or non-hazardous + waste. Some specific waste, such as radioactive waste, may also be presented + as a separate type. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 30 + description: ' When considering the waste streams relevant to its sectors or + activities, the undertaking may consider the list of waste descriptions from + the European Waste Catalogue.' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 31 + description: Examples of other types of recovery operations under paragraph + 37(b)iii may be found in Annex II of Directive 2008/98/EC (Waste Framework + Directive). + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 32 + description: Examples of other types of disposal operations under paragraph + 37(c)iii may be found in Annex I of Directive 2008/98/EC (Waste Framework + Directive). + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar + ref_id: E5-5 AR 33 + description: 'When providing contextual information under paragraph 40 the undertaking + may:' + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33 + ref_id: E5-5 AR 33.a + description: explain the reasons for high weights of waste directed to disposal + (e.g., local regulations that prohibit landfill of specific types of waste); + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33 + ref_id: E5-5 AR 33.b + description: describe sector practices, sector standards, or external regulations + that mandate a specific disposal operation; and + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33 + ref_id: E5-5 AR 33.c + description: specify whether the data has been modelled or sourced from direct + measurements, such as waste transfer notes from contracted waste collectors. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232 + ref_id: E5-6 AR + name: Disclosure Requirement E5-6 + description: Anticipated financial effects from material resource use and circular + economy-related risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar + ref_id: E5-6 AR 34 + description: When providing information under paragraph 42(b), the undertaking + may illustrate and describe how it intends to strengthen value retention. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar + ref_id: E5-6 AR 35 + description: The undertaking may include an assessment of its related products + and services at risk over the short-, medium- and long-term, explaining how + these are defined, how financial amounts are estimated, and which critical + assumptions are made. + - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar-36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar + ref_id: E5-6 AR 36 + description: The quantification of the anticipated financial effects in monetary + terms under paragraph 43(a) may be a range. diff --git a/backend/library/libraries/esrs-p3.yaml b/backend/library/libraries/esrs-p3.yaml new file mode 100644 index 000000000..bbdbae7b4 --- /dev/null +++ b/backend/library/libraries/esrs-p3.yaml @@ -0,0 +1,9572 @@ +urn: urn:intuitem:risk:library:esrs_p3 +locale: en +ref_id: ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS G1 +name: European sustainability reporting standards (ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS + G1) +description: 'The Commission adopted today the European Sustainability Reporting Standards + (ESRS) for use by all companies subject to the Corporate Sustainability Reporting + Directive (CSRD). + + (ESRS S1 Own workforce/ESRS S2 Workers in the value chain/ESRS S3 Affected communities/ESRS + S4 Consumers and end-users/ESRS G1 Business conduct) + + Current consolidated version: 22/12/2023 + + https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222' +copyright: EUROPEAN COMMISSION +version: 1 +provider: EUROPEAN COMMISSION +packager: intuitem +objects: + framework: + urn: urn:intuitem:risk:framework:esrs_p3 + ref_id: ESRS S1/ESRS S2/ESRS S3/ESRS S4/ESRS G1 + name: European sustainability reporting standards (ESRS S1/ESRS S2/ESRS S3/ESRS + S4/ESRS G1) + description: 'The Commission adopted today the European Sustainability Reporting + Standards (ESRS) for use by all companies subject to the Corporate Sustainability + Reporting Directive (CSRD). + + (ESRS S1 Own workforce/ESRS S2 Workers in the value chain/ESRS S3 Affected communities/ESRS + S4 Consumers and end-users/ESRS G1 Business conduct) + + Current consolidated version: 22/12/2023 + + https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222' + requirement_nodes: + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1 + assessable: false + depth: 1 + ref_id: ESRS S1 + name: OWN WORKFORCE + - urn: urn:intuitem:risk:req_node:esrs_p3:node3 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node4 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "1.The objective of this Standard is to specify disclosure requirements\ + \ which will enable users of the sustainability statement to understand the\ + \ undertaking\u2019s material impacts on its own workforce, as well as related\ + \ material risks and opportunities, including:\n(a) how the undertaking affects\ + \ its own workforce, in terms of material positive and negative actual or\ + \ potential impacts;\n(b) any actions taken, and the result of such actions,\ + \ to prevent, mitigate or remediate actual or potential negative impacts,\ + \ and to address risks and opportunities;\n(c) the nature, type and extent\ + \ of the undertaking\u2019s material risks and opportunities related to its\ + \ impacts and dependencies on its own workforce, and how the undertaking manages\ + \ them; and\n(d) the financial effects on the undertaking over the short-,\ + \ medium-and long-term of material risks and opportunities arising from the\ + \ undertaking\u2019s impacts and dependencies on its own workforce." + - urn: urn:intuitem:risk:req_node:esrs_p3:node5 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "2. In order to meet the objective, this Standard also requires\ + \ an explanation of the general approach the undertaking takes to identify\ + \ and manage any material actual and potential impacts on its own workforce\ + \ in relation to the following social, including human rights, factors or\ + \ matters:\n(a) working conditions, including:\ni. secure employment;\nii.\ + \ working time;\niii. adequate wages;\niv. social dialogue;\nv. freedom of\ + \ association, the existence of works councils and the information, consultation\ + \ and participation rights of workers;\nvi. collective bargaining, including\ + \ the rate of the undertaking\u2019s workforce covered by collective agreements;\n\ + vii. work-life balance; and\nviii. health and safety.\n(b) equal treatment\ + \ and opportunities for all, including:\ni. gender equality and equal pay\ + \ for work of equal value;\nii. training and skills development;\niii. employment\ + \ and inclusion of persons with disabilities;\niv. measures against violence\ + \ and harassment in the workplace;\nand\nv. diversity.\n(c) other work-related\ + \ rights, including those that relate to:\ni. child labour;\nii. forced labour;\n\ + iii. adequate housing; and\niv. privacy." + - urn: urn:intuitem:risk:req_node:esrs_p3:node6 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "3. This Standard also requires an explanation of how such impacts,\ + \ as well as the undertaking\u2019s dependencies on its own workforce, can\ + \ create material risks or opportunities for the undertaking. For example,\ + \ on the matter of equal opportunities, discrimination in hiring and promotion\ + \ against women can reduce the undertaking\u2019s access to qualified labour\ + \ and harm its reputation. Conversely, policies to increase the representation\ + \ of women in the workforce and in upper levels of management can have positive\ + \ effects, such as increasing the pool of qualified labour and improving the\ + \ undertaking\u2019s reputation." + - urn: urn:intuitem:risk:req_node:esrs_p3:node7 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "4. This Standard covers an undertaking\u2019s own workforce, which\ + \ is understood to include both people who are in an employment relationship\ + \ with the undertaking (\u2018employees\u2019) and non-employees who are either\ + \ people with contracts with the undertaking to supply labour (\u2018self-employed\ + \ people\u2019) or people provided by undertakings primarily engaged in \u2018\ + employment activities\u2019 (NACE Code N78). See Application Requirement 3\ + \ for examples of who falls under own workforce. The information required\ + \ to be disclosed with regard to non-employees shall not affect their status\ + \ pursuant to applicable labour law." + - urn: urn:intuitem:risk:req_node:esrs_p3:node8 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "5. This Standard does not cover workers in the undertaking\u2019\ + s upstream or downstream value chain; these categories of workers are covered\ + \ in ESRS S2 Workers in the value chain." + - urn: urn:intuitem:risk:req_node:esrs_p3:node9 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "6. The Standard requires undertakings to describe their own workforce,\ + \ including key characteristics of the employees and non-employees that are\ + \ part of it. This description provides users with an understanding of the\ + \ structure of the undertaking\u2019s own workforce and helps to contextualise\ + \ information provided through other disclosures." + - urn: urn:intuitem:risk:req_node:esrs_p3:node10 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node3 + description: "7. The objective of the Standard is also to enable users to understand\ + \ the extent to which the undertaking aligns or complies with international\ + \ and European human rights instruments and conventions, including the International\ + \ Bill of Human Rights, the UN Guiding Principles on Business and Human Rights\ + \ and the OECD Guidelines for Multinational Enterprises, the International\ + \ Labour Organization\u2019s Declaration on Fundamental Principles and Rights\ + \ at Work and ILO fundamental conventions, the UN Convention on Persons with\ + \ Disabilities, the European Convention of Human Rights, the revised European\ + \ Social Charter, the Charter of Fundamental Rights of the European Union,\ + \ the EU policy priorities as set out by the European Pillar of Social Rights,\ + \ and Union legislation, including the EU labour law acquis." + - urn: urn:intuitem:risk:req_node:esrs_p3:node11 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p3:node12 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11 + description: 8. This Standard shall be read in conjunction with ESRS 1 General + principles and ESRS 2 General requirements. + - urn: urn:intuitem:risk:req_node:esrs_p3:node13 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11 + description: 9. This Standard shall be read in conjunction with ESRS S2 Workers + in the value chain, ESRS S3 Affected communities and ESRS S4 Consumers and + end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:node14 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node11 + description: "10.The reporting under this Standard shall be consistent, coherent\ + \ and where relevant clearly linked with reporting on the undertaking\u2019\ + s value chain workers under ESRS S2, in order to ensure effective reporting." + - urn: urn:intuitem:risk:req_node:esrs_p3:node15 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1 + name: Disclosure requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node16 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node15 + name: ESRS 2 General disclosures + description: 11. The requirements of this section should be read in conjunction + with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures + shall be presented alongside the disclosures required by ESRS 2, except for + ESRS 2 SBM-3, for which the undertaking has an option to present the disclosures + alongside the topical disclosure. + - urn: urn:intuitem:risk:req_node:esrs_p3:node17 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node18 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node17 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node18 + ref_id: S1.SBM-2-12 + description: "When responding to ESRS 2 SBM-2, the undertaking shall disclose\ + \ how the interests, views, and rights of people in its own workforce, including\ + \ respect for their human rights, inform its strategy and business model.\ + \ The undertaking\u2019s own workforce is a key group of affected stakeholders." + - urn: urn:intuitem:risk:req_node:esrs_p3:node20 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node17 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20 + ref_id: S1.SBM-3-13 + description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking + shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13 + ref_id: S1.SBM-3-13.a + description: "whether and how actual and potential impacts on its own workforce\ + \ as identified in ESRS 2 IRO-1 Description of the processes to identify and\ + \ assess material impacts, risks and opportunities: (i) originate from or\ + \ are connected to the undertaking\u2019s strategy and business models, and\ + \ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\ + \ business model; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-13 + ref_id: S1.SBM-3-13.b + description: the relationship between its material risks and opportunities arising + from impacts and dependencies on own workforce and its strategy and business + model. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20 + ref_id: S1.SBM-3-14 + description: "When fulfilling the requirements of paragraph 48, the undertaking\ + \ shall disclose whether all people in its own workforce who could be materially\ + \ impacted by the undertaking are included in the scope of its disclosure\ + \ under ESRS 2. These material impacts shall include impacts that are connected\ + \ with the undertaking\u2019s own operations and its value chain, including\ + \ through its products or services, as well as through its business relationships.\ + \ In addition, the undertaking shall provide the following information:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.a + description: a brief description of the types of employees and non-employees + in its own workforce subject to material impacts by its operations, and specify + whether they are employees, self- employed people, or people provided by third + party undertakings primarily engaged in employment activities; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.b + description: in the case of material negative impacts, whether they are either + (i) widespread or systemic in contexts where the undertaking operates (for + example, child labour or forced labour or compulsory labour in specific countries + or regions outside the EU), or (ii) related to individual incidents (for example, + an industrial accident or an oil spill); + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.c + description: in the case of material positive impacts, a brief description of + the activities that result in the positive impacts, the types of employees + and non-employees in its own workforce that are positively affected or could + be positively affected; the undertaking may also disclose whether the positive + impacts occur in specific countries or regions; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.d + description: any material risks and opportunities for the undertaking arising + from impacts and dependencies on its own workforce; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.e + description: "any material impacts on its own workforce that may arise from\ + \ transition plans for reducing negative impacts on the environment and achieving\ + \ greener and climate- neutral operations, including information on the impacts\ + \ on own workforce caused by the undertaking\u2019s plans and actions to reduce\ + \ carbon emissions in line with international agreements. Impacts, risks and\ + \ opportunities include restructuring and employment loss as well as opportunities\ + \ arising from job creation and reskilling or upskilling;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.f + description: 'operations at significant risk of incidents of forced labour or + compulsory labour ( 87 ) either in terms of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f + ref_id: S1.SBM-3-14.f.i + description: type of operation (such as manufacturing plant); or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.f + ref_id: S1.SBM-3-14.f.ii + description: countries or geographic areas with operations considered at risk; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14 + ref_id: S1.SBM-3-14.g + description: 'operations at significant risk of incidents of child labour ( + 88 ) either in terms of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g + ref_id: S1.SBM-3-14.g.i + description: type of operation (such as manufacturing plant); or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-14.g + ref_id: S1.SBM-3-14.g.ii + description: countries or geographic areas with operations considered at risk. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20 + ref_id: S1.SBM-3-15 + description: In describing the main types of people in its own workforce who + are or could be negatively affected, based on the materiality assessment set + out in ESRS 2 IRO 1, the undertaking shall disclose whether and how it has + developed an understanding of how people with particular characteristics, + those working in particular contexts, or those undertaking particular activities + may be at greater risk of harm. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node20 + ref_id: S1.SBM-3-16 + description: The undertaking shall disclose which, if any, of its material risks + and opportunities arising from impacts and dependencies on people in its own + workforce relate to specific groups of people (for example, particular age + groups, or people working in a particular factory or country) rather than + to all of its own workforce (for example, a general pay cut, or training offered + to all people in its own workforce). + - urn: urn:intuitem:risk:req_node:esrs_p3:node38 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16 + name: Impacts, risks and opportunities management + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38 + ref_id: S1-1 + name: Disclosure Requirement S1-1 + description: Policies related to own workforce + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-17 + description: The undertaking shall describe its policies adopted to manage its + material impacts on its own workforce, as well as associated material risks + and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-18 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the extent to which the undertaking has policies that address the identification,\ + \ assessment, management and/or remediation of material impacts on the undertaking\u2019\ + s own workforce specifically, as well as policies that cover material impacts,\ + \ risks and opportunities related to its own workforce." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-19 + description: "The disclosure required by paragraph 17 shall contain the information\ + \ on the undertaking\u2019s policies to manage its material impacts, risks\ + \ and opportunities related to its own workforce in accordance with ESRS 2\ + \ MDR-P Policies adopted to manage material sustainability matters. In addition,\ + \ the undertaking shall specify if such policies cover specific groups within\ + \ its own workforce or all of its own workforce." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-20 + description: 'The undertaking shall describe its human rights policy commitments + ( 89 ) that are relevant to its own workforce, including those processes and + mechanisms to monitor compliance with the UN Guiding Principles on Business + and Human Rights, ILO Declaration on Fundamental Principles and Rights at + Work and the OECD Guidelines for Multinational Enterprises ( 90 ). In its + disclosure it shall focus on those matters that are material in relation to, + as well as its general approach to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20 + ref_id: S1-1-20.a + description: respect for the human rights, including labour rights, of people + in its own workforce; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20 + ref_id: S1-1-20.b + description: engagement with people in its own workforce; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-20 + ref_id: S1-1-20.c + description: measures to provide and/or enable remedy for human rights impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-21 + description: The undertaking shall disclose whether and how its policies with + regard to its own workforce are aligned with relevant internationally recognised + instruments, including the UN Guiding Principles on Business and Human Rights + ( 91 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-22 + description: The undertaking shall state whether its policies in relation to + its own workforce explicitly address trafficking in human beings ( 92 ), forced + labour or compulsory labour and child labour. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-23 + description: The undertaking shall state whether it has a workplace accident + prevention policy or management system ( 93 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1 + ref_id: S1-1-24 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24 + ref_id: S1-1-24.a + description: whether it has specific policies aimed at the elimination of discrimination, + including harassment, promoting equal opportunities and other ways to advance + diversity and inclusion; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24 + ref_id: S1-1-24.b + description: 'whether the following grounds for discrimination are specifically + covered in the policy: racial and ethnic origin, colour, sex, sexual orientation, + gender identity, disability, age, religion, political opinion, national extraction + or social origin, or other forms of discrimination covered by Union regulation + and national law;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24 + ref_id: S1-1-24.c + description: whether the undertaking has specific policy commitments related + to inclusion or positive action for people from groups at particular risk + of vulnerability in its own workforce and, if so, what these commitments are; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-24 + ref_id: S1-1-24.d + description: whether and how these policies are implemented through specific + procedures to ensure discrimination is prevented, mitigated and acted upon + once detected, as well as to advance diversity and inclusion in general. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38 + ref_id: S1-2 + name: Disclosure Requirement S1-2 + description: "Processes for engaging with own workforce and workers\u2019 representatives\ + \ about impacts" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2 + ref_id: S1-2-25 + description: The undertaking shall disclose its general processes for engaging + with people in its own workforce and workers' representatives about actual + and potential impacts on its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2 + ref_id: S1-2-26 + description: The objective of this Disclosure Requirement is to enable an understanding + of how the undertaking engages, as part of its ongoing due diligence process, + with people in its own workforce and workers' representatives about material, + actual and potential, positive and/or negative impacts that do or are likely + to affect them, and whether and how perspectives of its own workforces are + taken into account in the decision-making processes of the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2 + ref_id: S1-2-27 + description: 'The undertaking shall disclose whether and how the perspectives + of its own workforce inform its decisions or activities aimed at managing + the actual and potential impacts on its own workforce. This shall include, + where relevant, an explanation of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27 + ref_id: S1-2-27.a + description: "whether engagement occurs directly with the undertaking\u2019\ + s own workforce or workers' representatives;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27 + ref_id: S1-2-27.b + description: the stage(s) at which engagement occurs, the type of engagement + and frequency of the engagement; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27 + ref_id: S1-2-27.c + description: "the function and the most senior role within the undertaking that\ + \ has operational responsibility for ensuring that this engagement happens\ + \ and that the results inform the undertaking\u2019s approach;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27 + ref_id: S1-2-27.d + description: where applicable, a Global Framework Agreement or other agreements + that the undertaking has with workers' representatives related to the respect + of human rights of its own workforce, including an explanation of how the + agreement enables the undertaking to gain insight into the perspectives of + its own workforce; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-27 + ref_id: S1-2-27.e + description: where applicable, how the undertaking assesses the effectiveness + of its engagement with its own workforce, including, where relevant, any agreements + or outcomes that result. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2 + ref_id: S1-2-28 + description: Where applicable, the undertaking shall disclose the steps it takes + to gain insight into the perspectives of people in its own workforce who may + be particularly vulnerable to impacts and/or marginalised (for example, women, + migrants, people with disabilities). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2 + ref_id: S1-2-29 + description: If the undertaking cannot disclose the above required information + because it has not adopted a general process to engage with its own workforce, + it shall disclose this to be the case. It may disclose a timeframe in which + it aims to have such a process in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38 + ref_id: S1-3 + name: Disclosure Requirement S1-3 + description: Processes to remediate negative impacts and channels for own workforce + to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3 + ref_id: S1-3-30 + description: The undertaking shall describe the processes it has in place to + provide for or cooperate in the remediation of negative impacts on people + in its own workforce that the undertaking is connected with, as well as channels + available to its own workforce to raise concerns and have them addressed. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3 + ref_id: S1-3-31 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the formal means by which the undertaking\u2019s own workforce can make\ + \ their concerns and needs known directly to the undertaking and/or through\ + \ which the undertaking supports the availability of such channels (for example,\ + \ grievance mechanisms) in the workplace, and how follow up is carried out\ + \ with the people concerned regarding the issues raised and the effectiveness\ + \ of these channels." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3 + ref_id: S1-3-32 + description: 'The undertaking shall describe the processes in place to cover + the matters defined within paragraph 2 of the Objective section by disclosing + the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32 + ref_id: S1-3-32.a + description: its general approach to and processes for providing or contributing + to remedy where it has caused or contributed to a material negative impact + on people in its own workforce, including whether and how the undertaking + assesses that the remedy provided is effective; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32 + ref_id: S1-3-32.b + description: any specific channels it has in place for its own workforce to + raise their concerns or needs directly with the undertaking and have them + addressed, including whether these are established by the undertaking itself + and/or through participation in third-party mechanisms; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32 + ref_id: S1-3-32.c + description: whether or not the undertaking has a grievance/complaints handling + mechanism related to employee matters ( 94 ); and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32 + ref_id: S1-3-32.d + description: the processes through which the undertaking supports the availability + of such channels in the workplace of its own workforce; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-32 + ref_id: S1-3-32.e + description: how it tracks and monitors issues raised and addressed, and, how + it ensures the effectiveness of the channels, including through the involvement + of stakeholders who are intended users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3 + ref_id: S1-3-33 + description: "The undertaking shall disclose whether and how it assesses that\ + \ people in its own workforce are aware of, and trust, these structures or\ + \ processes as a way to raise their concerns or needs and have them addressed.\ + \ In addition, the undertaking shall disclose whether it has policies in place\ + \ regarding the protection of individuals that use them, including workers\u2019\ + \ representatives, against retaliation. If such information has been disclosed\ + \ in accordance with ESRS G1-1, the undertaking may refer to that information." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3 + ref_id: S1-3-34 + description: If the undertaking cannot disclose the above required information + because it has not adopted a channel for raising concerns and/or does not + support the availability of such a channel in the workplace for its own workforce, + it shall disclose this to be the case. It may disclose a timeframe in which + it aims to have such a channel in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node38 + ref_id: S1-4 + name: Disclosure Requirement S1-4 + description: Taking action on material impacts on ownworkforce, and approaches + to managing material risks and pursuing material opportunities related to + own workforce, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-35 + description: The undertaking shall disclose how it takes action to address material + negative and positive impacts, and to manage material risks and pursue material + opportunities related to its own workforce, and the effectiveness of those + actions. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-36 + description: 'The objective of this Disclosure Requirement is twofold. Firstly, + it is to enable an understanding of any actions and initiatives through which + the undertaking seeks to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36 + ref_id: S1-4-36.a + description: to prevent, mitigate and remediate negative material impacts on + its own workforce; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36 + ref_id: S1-4-36.b + description: to achieve positive material impacts for its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:node82 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-36 + description: Secondly, it is to enable an understanding of the ways in which + the undertaking is addressing the material risks and pursuing the material + opportunities related to its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-37 + description: The undertaking shall provide a summarised description of the action + plans and resources to manage its material impacts, risks, and opportunities + related to its own workforce in accordance with ESRS 2 MDR- A Actions and + resources in relation to material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-38 + description: 'In relation to the material impacts related to its own workforce, + the undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38 + ref_id: S1-4-38.a + description: actions taken, planned or underway to prevent or mitigate material + negative impacts on its own workforce; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38 + ref_id: S1-4-38.b + description: whether and how it has taken action to provide or enable remedy + in relation to an actual material impact; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38 + ref_id: S1-4-38.c + description: any additional actions or initiatives it has in place with the + primary purpose of delivering positive impacts for its own workforce; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-38 + ref_id: S1-4-38.d + description: how it tracks and assesses the effectiveness of these actions and + initiatives in delivering outcomes for its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-39 + description: In relation to paragraph 36, the undertaking shall describe the + processes through which it identifies what action is needed and appropriate + in response to a particular actual or potential negative impact on its own + workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-40 + description: 'In relation to material risks and opportunities, the undertaking + shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40 + ref_id: S1-4-40.a + description: what action is planned or underway to mitigate material risks for + the undertaking arising from its impacts and dependencies on its own workforce + and how it tracks effectiveness in practice; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-40 + ref_id: S1-4-40.b + description: what action is planned or underway to pursue material opportunities + for the undertaking in relation to its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-41 + description: 'The undertaking shall disclose whether and how it ensures that + its own practices do not cause or contribute to material negative impacts + on own workforce, including, where relevant, its practices in relation to + procurement, sales and data use. This may include disclosing what approach + is taken when tensions arise between the prevention or ' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-42 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-42 + description: When disclosing the information required under paragraph 40, the + undertaking shall consider ESRS 2 MDR-T Tracking effectiveness of policies + and actions through targets if it evaluates the effectiveness of an action + by setting a target. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-43 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4 + ref_id: S1-4-43 + description: The undertaking shall disclose what resources are allocated to + the management of its material impacts, with information that allows users + to gain an understanding of how the material impacts are managed. + - urn: urn:intuitem:risk:req_node:esrs_p3:node96 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node16 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-5 + name: Disclosure Requirement S1-5 + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5 + ref_id: S1-5-44 + description: 'The undertaking shall disclose the time-bound and outcome- oriented + targets it may have set related to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44 + ref_id: S1-5-44.a + description: reducing negative impacts on its own workforce; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44 + ref_id: S1-5-44.b + description: advancing positive impacts on its own workforce; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-44 + ref_id: S1-5-44.c + description: managing material risks and opportunities related to its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-45 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5 + ref_id: S1-5-45 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking is using outcome- oriented targets + to drive and measure its progress in addressing its material negative impacts + and/or advancing positive impacts on its own workforce, and/or in managing + material risks and opportunities related to its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-46 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5 + ref_id: S1-5-46 + description: "The summarised description of the targets set to manage its material\ + \ impacts, risks and opportunities related to the undertaking\u2019s own workforce\ + \ shall contain the information requirements defined in ESRS 2 MDR-T." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5 + ref_id: S1-5-47 + description: "The undertaking shall disclose the process for setting the targets,\ + \ including whether and how the undertaking engaged directly with its own\ + \ workforce or workers\u2019 representatives in:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47 + ref_id: S1-5-47.a + description: setting any such targets; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47 + ref_id: S1-5-47.b + description: "tracking the undertaking\u2019s performance against them; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-47 + ref_id: S1-5-47.c + description: "identifying any lessons or improvements as a result of the undertaking\u2019\ + s performance." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-6 + name: 'Disclosure Requirement S1-6 ' + description: "Characteristics of the undertaking\u2019s employees" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-48 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6 + ref_id: S1-6-48 + description: The undertaking shall describe key characteristics of employees + in its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-49 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6 + ref_id: S1-6-49 + description: "The objective of this Disclosure Requirement is to provide insight\ + \ into the undertaking\u2019s approach to employment, including the scope\ + \ and nature of impacts arising from its employment practices, to provide\ + \ contextual information that aids an understanding of the information reported\ + \ in other disclosures, and to serve as the basis for calculation for quantitative\ + \ metrics to be disclosed under other disclosure requirements in this Standard." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6 + ref_id: S1-6-50 + description: 'In addition to the information required by paragraph 40(a)iii + of ESRS 2 General Disclosures, the undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + ref_id: S1-6-50.a + description: the total number of employees by head count, and breakdowns by + gender and by country for countries in which the undertaking has 50 or more + employees representing at least 10% of its total number of employees; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + ref_id: S1-6-50.b + description: 'the total number by head count or full time equivalent (FTE) of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b + ref_id: S1-6-50.b.i + description: permanent employees, and breakdown by gender; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b + ref_id: S1-6-50.b.ii + description: temporary employees, and breakdown by gender; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.b + ref_id: S1-6-50.b.iii + description: non-guaranteed hours employees, and breakdown by gender. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + ref_id: S1-6-50.c + description: the total number of employees who have left the undertaking during + the reporting period and the rate of employee turnover in the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + ref_id: S1-6-50.d + description: 'a description of the methodologies and assumptions used to compile + the data, including whether the numbers are reported:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d + ref_id: S1-6-50.d.i + description: in head count or full-time equivalent (FTE) (including an explanation + of how FTE is defined); and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.d + ref_id: S1-6-50.d.ii + description: at the end of the reporting period, as an average across the reporting + period, or using another methodology. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + ref_id: S1-6-50.e + description: where applicable, a provision of contextual information necessary + to understand the data (for example, to understand fluctuations in number + of employees during the reporting period); and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-50 + ref_id: S1-6-50.f + description: a cross-reference of the information reported under (a) above to + the most representative number in the financial statements. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.51 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6 + ref_id: S1-6.51 + description: For the information specified in point (b) of paragraph 50, the + undertaking may in addition disclose the breakdown by region. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6 + ref_id: S1-6.52 + description: 'The undertaking may disclose by head count or full time equivalent + (FTE) the following information:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52 + ref_id: S1-6.52.a + description: full-time employees, and breakdowns by gender and by region; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6.52 + ref_id: S1-6.52.b + description: part-time employees, and breakdowns by gender and by region + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-7 + name: Disclosure Requirement S1-7 + description: "Characteristics of non-employees in the undertaking\u2019s own\ + \ workforce" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.53 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7 + ref_id: S1-7.53 + description: The undertaking shall describe key characteristics of non- employees + in its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.54 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7 + ref_id: S1-7.54 + description: "The objective of this Disclosure Requirement is to provide insight\ + \ into the undertaking\u2019s approach to employment, including the scope\ + \ and nature of impacts arising from its employment practices, to provide\ + \ contextual information that aids the understanding of the information reported\ + \ in other disclosures, and to serve as the basis for calculation for quantitative\ + \ metrics to be disclosed under other disclosure requirements in this Standard.\ + \ It also allows an understanding of how much the undertaking relies on non-employees\ + \ as part of its workforce." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7 + ref_id: S1-7.55 + description: 'The disclosure required by paragraph 53 shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55 + ref_id: S1-7.55.a + description: "a disclosure of the total number of non-employees in the undertaking\u2019\ + s own workforce, i.e., either people with contracts with the undertaking to\ + \ supply labour (\u2018self-employed people\u2019) or people provided by undertakings\ + \ primarily engaged in \u2018employment activities\u2019 (NACE Code N78)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55 + ref_id: S1-7.55.b + description: 'an explanation of the methodologies and assumptions used to compile + the data, including whether the number of non-employees is reported:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b + ref_id: S1-7.55.b.i + description: in headcount or full-time equivalent (FTE) (including a definition + of how FTE is defined); and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.b + ref_id: S1-7.55.b.ii + description: at the end of the reporting period, as an average across the reporting + period, or using another methodology. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7.55 + ref_id: S1-7.55.c + description: "where applicable, a provision of contextual information necessary\ + \ to understand the data (for example, significant fluctuations in the number\ + \ of non-employees in the undertaking\u2019s own workforce during the reporting\ + \ period and between the current and the previous reporting period)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-56 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7 + ref_id: S1-7-56 + description: For the information specified in point (a) of paragraph 55, the + undertaking may disclose the most common types of non-employees (for example, + self-employed people, people provided by undertakings primarily engaged in + employment activities, and other types relevant to the undertaking), their + relationship with the undertaking, and the type of work that they perform. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-57 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7 + ref_id: S1-7-57 + description: Where data is not available, the undertaking shall estimate the + number and state that it has done so. When the undertaking performs estimates, + it shall describe the basis of preparation of this estimation. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-8 + name: Disclosure Requirement S1-8 + description: Collective bargaining coverage and social dialogue + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-58 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + ref_id: S1-8-58 + description: The undertaking shall disclose information on the extent to which + the working conditions and terms of employment of its employees are determined + or influenced by collective bargaining agreements and on the extent to which + its employees are represented in social dialogue in the European Economic + Area (EEA) + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-59 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + ref_id: S1-8-59 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the coverage of collective bargaining agreements and social dialogue\ + \ for the undertaking\u2019s own employees." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + ref_id: S1-8-60 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60 + ref_id: S1-8-60.a + description: the percentage of its total employees covered by collective bargaining + agreements; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60 + ref_id: S1-8-60.b + description: in the EEA, whether it has one or more collective bargaining agreements + and, if so, the overall percentage of its employees covered by such agreement(s) + for each country in which it has significant employment, defined as at least + 50 employees by head count representing at least 10% of its total number of + employees; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-60 + ref_id: S1-8-60.c + description: outside the EEA, the percentage of its own employees covered by + collective bargaining agreements by region. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-61 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + ref_id: S1-8-61 + description: For employees not covered by collective bargaining agreements, + the undertaking may disclose whether it determines their working conditions + and terms of employment based on collective bargaining agreements that cover + its other employees or based on collective bargaining agreements from other + undertakings. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-62 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + ref_id: S1-8-62 + description: The undertaking may disclose the extent to which the working conditions + and terms of employment of non-employees in its own workforce are determined + or influenced by collective bargaining agreements, including an estimate of + the coverage rate. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8 + ref_id: S1-8-63 + description: 'The undertaking shall disclose the following information in relation + to social dialogue:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63 + ref_id: S1-8-63.a + description: "the global percentage of employees covered by workers\u2019 representatives,\ + \ reported at the country level for each EEA country in which the undertaking\ + \ has significant employment; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-63 + ref_id: S1-8-63.b + description: the existence of any agreement with its employees for representation + by a European Works Council (EWC), a Societas Europaea (SE) Works Council, + or a Societas Cooperativa Europaea (SCE) Works Council. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-9 + name: Disclosure Requirement S1-9 + description: Diversity metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-64 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9 + ref_id: S1-9-64 + description: The undertaking shall disclose the gender distribution at top management + and the age distribution amongst its employees. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-65 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9 + ref_id: S1-9-65 + description: The objective of this Disclosure Requirement is to enable an understanding + of gender diversity at top management level and the age distribution of its + employees. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9 + ref_id: S1-9-66 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66 + ref_id: S1-9-66.a + description: the gender distribution in number and percentage at top management + level; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-66 + ref_id: S1-9-66.b + description: 'the distribution of employees by age group: under 30 years old; + 30- 50 years old; over 50 years old.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-10 + name: Disclosure Requirement S1-10 + description: Adequate wages + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-67 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10 + ref_id: S1-10-67 + description: The undertaking shall disclose whether or not its employees are + paid an adequate wage, and if they are not all paid an adequate wage, the + countries and percentage of employees concerned. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-68 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10 + ref_id: S1-10-68 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of whether or not all the undertaking\u2019s employees are paid an adequate\ + \ wage, in line with applicable benchmarks." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-69 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10 + ref_id: S1-10-69 + description: The undertaking shall disclose whether all its employees are paid + an adequate wage, in line with applicable benchmarks. If so, stating this + will be sufficient to fulfil this disclosure requirement and no further information + is needed. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-70 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10 + ref_id: S1-10-70 + description: If not all its employees are paid an adequate wage in line with + applicable benchmarks, the undertaking shall disclose the countries where + employees earn below the applicable adequate wage benchmark and the percentage + of employees that earn below the applicable adequate wage benchmark for each + of these countries. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-71 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10 + ref_id: S1-10-71 + description: The undertaking may also disclose the information specified in + this disclosure requirement with regard to non-employees in its workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-11 + name: Disclosure Requirement S1-11 + description: Social protection + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-72 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11 + ref_id: S1-11-72 + description: The undertaking shall disclose whether its employees are covered + by social protection against loss of income due to major life events, and, + if not, the countries where this is not the case. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-73 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11 + ref_id: S1-11-73 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of whether the undertaking\u2019s employees are covered by social protection\ + \ against loss of income due to major life events, and, if not, the countries\ + \ where this is not the case." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11 + ref_id: S1-11-74 + description: 'The undertaking shall disclose whether all its employees are covered + by social protection, through public programs or through benefits offered + by the undertaking, against loss of income due to any of the following major + life events:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + ref_id: S1-11-74.a + description: sickness; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + ref_id: S1-11-74.b + description: unemployment starting from when the own worker is working for the + undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + ref_id: S1-11-74.c + description: employment injury and acquired disability; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + ref_id: S1-11-74.d + description: parental leave; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + ref_id: S1-11-74.e + description: retirement + - urn: urn:intuitem:risk:req_node:esrs_p3:node171 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-74 + description: If so, stating this is sufficient to fulfil this disclosure requirement + and no further information is needed. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-75 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11 + ref_id: S1-11-75 + description: If not all of its employees are covered by social protection in + accordance with paragraph 72, the undertaking shall in addition disclose the + countries where employees do not have social protection with regard to one + or more of the types of events listed in paragraph 72 and for each of those + countries the types of employees who do not have social protection with regard + to each applicable major life event. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-76 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11 + ref_id: S1-11-76 + description: The undertaking may also disclose the information specified in + this disclosure requirement with regard to non-employees in its workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-12 + name: Disclosure Requirement S1-12 + description: Persons with disabilities + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-77 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12 + ref_id: S1-12-77 + description: The undertaking shall disclose the percentage of its own employees + with disabilities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-78 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12 + ref_id: S1-12-78 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the extent to which persons with disabilities are included among the\ + \ undertaking\u2019s employees." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-79 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12 + ref_id: S1-12-79 + description: The undertaking shall disclose the percentage of persons with disabilities + amongst its employees, subject to legal restrictions on the collection of + data. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-80 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12 + ref_id: S1-12-80 + description: The undertaking may disclose the percentage of employees with disabilities + with a breakdown by gender. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-13 + name: Disclosure Requirement S1-13 + description: Training and skills development metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-81 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13 + ref_id: S1-13-81 + description: The undertaking shall disclose the extent to which training and + skills development is provided to its employees. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-82 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13 + ref_id: S1-13-82 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the training and skills development -related activities that have been\ + \ offered to employees, within the context of continuous professional growth,\ + \ to upgrade employees\u2019 skills and facilitate continued employability." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13 + ref_id: S1-13-83 + description: 'The disclosure required by paragraph 81 shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83 + ref_id: S1-13-83.a + description: the percentage of employees that participated in regular performance + and career development reviews; such information shall be broken down by gender; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-83 + ref_id: S1-13-83.b + description: the average number of training hours per employee and by gender. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-84 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13 + ref_id: S1-13-84 + description: The undertaking may disclose breakdowns by employee category for + the percentage of employees that participated in regular performance and career + development and for the average number of training hours per employee. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-85 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13 + ref_id: S1-13-85 + description: The undertaking may also disclose the information specified in + this disclosure requirement with regard to non-employees in its workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-14 + name: 'Disclosure Requirement S1-14 ' + description: Health and safety metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-86 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14 + ref_id: S1-14-86 + description: "The undertaking shall disclose information on the extent to which\ + \ its own workforce is covered by its health and safety management system\ + \ and the number of incidents associated with work-related injuries, ill health\ + \ and fatalities of its own workforce. In addition, it shall disclose the\ + \ number of fatalities as a result of work-related injuries and work-related\ + \ ill health of other workers working on the undertaking\u2019s sites." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-87 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14 + ref_id: S1-14-87 + description: The objective of this Disclosure Requirement is to allow an understanding + of the coverage, quality and performance of the health and safety management + system established to prevent work-related injuries. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14 + ref_id: S1-14-88 + description: "The disclosure required by paragraph 86 shall include the following\ + \ information, where applicable broken down between employees and non-employees\ + \ in the undertaking\u2019s own workforce:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + ref_id: S1-14-88.a + description: "the percentage of people in its own workforce who are covered\ + \ by the undertaking\u2019s health and safety management system based on legal\ + \ requirements and/or recognised standards or guidelines;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + ref_id: S1-14-88.b + description: the number of fatalities ( 95 ) as a result of work-related injuries + and work-related ill health; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + ref_id: S1-14-88.c + description: the number and rate of recordable work-related accidents; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + ref_id: S1-14-88.d + description: "with regard to the undertaking\u2019s employees, the number of\ + \ cases of recordable work-related ill health, subject to legal restrictions\ + \ on the collection of data; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + ref_id: S1-14-88.e + description: "with regard to the undertaking\u2019s employees, the number of\ + \ days lost to work-related injuries and fatalities from work-related accidents,\ + \ work-related ill health and fatalities from ill health ( 96 )." + - urn: urn:intuitem:risk:req_node:esrs_p3:node196 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-88 + description: "The information for (b) shall also be reported for other workers\ + \ working on the undertaking\u2019s sites, such as value chain workers if\ + \ they are working on the undertaking\u2019s sites." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-89 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14 + ref_id: S1-14-89 + description: The undertaking may also disclose the information specified in + points (d) and (e) of paragraph 88 with regard to non-employees. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-90 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14 + ref_id: S1-14-90 + description: 'In addition, the undertaking may include the following additional + information on the health and safety coverage: the percentage of its own workers + covered by a health and safety management system which is based on legal requirements + and/or recognised standards or guidelines and which has been internally audited + and/or audited or certified by an external party.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-15 + name: 'Disclosure Requirement S1-15 ' + description: Work-life balance metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-91 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15 + ref_id: S1-15-91 + description: The undertaking shall disclose the extent to which employees are + entitled to and make use of family-related leave. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-92 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15 + ref_id: S1-15-92 + description: The objective of this Disclosure Requirement is to provide an understanding + of the entitlement and actual practices amongst the employees to take family-related + leave in a gender equitable manner, as it is one of the dimensions of work-life + balance. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15 + ref_id: S1-15-93 + description: 'The disclosure required by paragraph 91 shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93 + ref_id: S1-15-93.a + description: the percentage of employees entitled to take family-related leave; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-93 + ref_id: S1-15-93.b + description: the percentage of entitled employees that took family-related leave, + and a breakdown by gender. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-94 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15 + ref_id: S1-15-94 + description: "If all of the undertaking\u2019s employees are entitled to family-related\ + \ leave through social policy and/or collective bargaining agreements, it\ + \ is sufficient to disclose this in order to meet the requirement of paragraph\ + \ 93a." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-16 + name: 'Disclosure Requirement S1-16 ' + description: Remuneration metrics (pay gap and total remuneration) + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-95 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16 + ref_id: S1-16-95 + description: The undertaking shall disclose the percentage gap in pay between + its female and male employees and the ratio between the remuneration of its + highest paid individual and the median remuneration for its employees. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-96 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16 + ref_id: S1-16-96 + description: "The objective of this Disclosure Requirement is twofold: to allow\ + \ an understanding of the extent of any gap in the pay between women and men\ + \ amongst the undertaking\u2019s employees; and to provide insight into the\ + \ level of remuneration inequality inside the undertaking and whether wide\ + \ pay disparities exist." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16 + ref_id: S1-16-97 + description: 'The disclosure required by paragraph 95 shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97 + ref_id: S1-16-97.a + description: the gender pay gap, defined as the difference of average pay levels + between female and male employees, expressed as percentage of the average + pay level of male employees ( 97 ); + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97 + ref_id: S1-16-97.b + description: the annual total remuneration ratio of the highest paid individual + to the median annual total remuneration for all employees (excluding the highest-paid + individual) ( 98 ); and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-97 + ref_id: S1-16-97.c + description: where applicable, any contextual information necessary to understand + the data and how the data has been compiled and other changes to the underlying + data that are to be considered. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-98 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16 + ref_id: S1-16-98 + description: The undertaking may disclose a breakdown of the gender pay gap + as defined in paragraph 97(a) by employee category and/or by country/ segment. + The undertaking may also disclose the gender pay gap between employees by + categories of employees broken down by ordinary basic salary and complementary + or variable components. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-99 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16 + ref_id: S1-16-99 + description: In relation to paragraph 97 (b), the undertaking may report this + figure adjusted for purchasing power differences between countries, in which + case it shall report the methodology used for the calculation. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node96 + ref_id: S1-17 + name: Disclosure Requirement S1-17 + description: Incidents, complaints and severe human rights impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-100 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17 + ref_id: S1-17-100 + description: The undertaking shall disclose the number of work-related incidents + and/or complaints and severe human rights impacts within its own workforce, + and any related fines, sanctions or compensation for the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-101 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17 + ref_id: S1-17-101 + description: The objective of this Disclosure Requirement is to allow an understanding + of the extent to which work-related incidents and severe cases of human rights + impacts are affecting its own workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-102 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17 + ref_id: S1-17-102 + description: The disclosure required by paragraph 100 shall include, subject + to the relevant privacy regulations, work-related incidents of discrimination + on the grounds of gender, racial or ethnic origin, nationality, religion or + belief, disability, age, sexual orientation, or other relevant forms of discrimination + involving internal and/or external stakeholders across operations in the reporting + period. This includes incidents of harassment as a specific form of discrimination. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17 + ref_id: S1-17-103 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103 + ref_id: S1-17-103.a + description: the total number of incidents of discrimination, including harassment, + reported in the reporting period ( 99 ); + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103 + ref_id: S1-17-103.b + description: "the number of complaints filed through channels for people in\ + \ the undertaking\u2019s own workforce to raise concerns (including grievance\ + \ mechanisms) and, where applicable, to the National Contact Points for OECD\ + \ Multinational Enterprises related to the matters defined in paragraph 2\ + \ of this Standard, excluding those already reported in (a) above;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103 + ref_id: S1-17-103.c + description: the total amount of fines, penalties, and compensation for damages + as a result of the incidents and complaints disclosed above, and a reconciliation + of such monetary amounts disclosed with the most relevant amount presented + in the financial statements; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-103 + ref_id: S1-17-103.d + description: where applicable, contextual information necessary to understand + the data and how such data has been compiled. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17 + ref_id: S1-17-104 + description: 'The undertaking shall disclose the following information regarding + identified cases of severe human rights incidents (e.g., forced labour, human + trafficking or child labour):' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104 + ref_id: S1-17-104.a + description: "the number of severe human rights incidents connected to the undertaking\u2019\ + s workforce in the reporting period, including an indication of how many of\ + \ these are cases of non-respect of the UN Guiding Principles on Business\ + \ and Human Rights, ILO Declaration on Fundamental Principles and Rights at\ + \ Work or OECD Guidelines for Multinational Enterprises. If no such incidents\ + \ have occurred, the undertaking shall state this ( 100 ); and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-104 + ref_id: S1-17-104.b + description: the total amount of fines, penalties and compensation for damages + for the incidents described in (a) above, and a reconciliation of the monetary + amounts disclosed in the most relevant amount in the financial statements. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a + assessable: false + depth: 1 + ref_id: ESRS S1-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node228 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node229 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node228 + description: AR 1. In addition to the issues listed in paragraph 2, the undertaking + may also consider disclosing information about other issues relevant to a + material impact for a shorter period of time, for instance initiatives regarding + the health and safety of its own workforce during a pandemic. + - urn: urn:intuitem:risk:req_node:esrs_p3:node230 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node228 + description: AR 2. The overview of social matters provided in paragraph 2 is + not meant to imply that all of these issues should be reported on in each + Disclosure Requirement in this Standard. Rather, they provide a list of matters + derived from the sustainability reporting requirements set out in Directive + 2013/34/EU that the undertaking shall consider for the ESRS 2 materiality + assessment related to its own workforce and, as appropriate, report as material + impacts, risks and opportunities within the scope of this Standard. + - urn: urn:intuitem:risk:req_node:esrs_p3:node231 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node228 + description: "AR 3. Examples of people that fall within the scope of \u2018\ + Own workforce\u2019 are:\n(a) Examples of contractors (self-employed persons)\ + \ in the undertaking\u2019s own workforce include:\ni. Contractors hired by\ + \ the undertaking to perform work that would otherwise be carried out by an\ + \ employee\nii. Contractors hired by the undertaking to perform work in a\ + \ public area (e.g., on a road, on the street).\niii. Contractors hired by\ + \ the undertaking to deliver the work/ service directly at the workplace of\ + \ a client of the undertaking.\n(b) Examples of people employed by a third\ + \ party engaged in \u2018employment activities\u2019 include people who perform\ + \ the same work that employees carry out, such as:\ni. people who fill in\ + \ for employees who are temporarily absent (due to illness, holiday, parental\ + \ leave, etc.);\nii. people performing work additional to regular employees;\n\ + iii. people who are dispatched temporarily from another EU member state to\ + \ work for the undertaking (\u2018posted workers\u2019)." + - urn: urn:intuitem:risk:req_node:esrs_p3:node232 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a + name: ESRS 2 General Disclosures + - urn: urn:intuitem:risk:req_node:esrs_p3:node233 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node232 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node234 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node233 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node234 + ref_id: S1.SBM-2.AR-4 + description: ESRS 2 SBM-2 requires the undertaking to provide an understanding + of whether and how it considers the role that its strategy and business model + may play in creating, exacerbating or mitigating significant material impacts + on its own workforce, and whether and how the business model and strategy + are adapted to address such material impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-2.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node234 + ref_id: S1.SBM-2.AR-5 + description: "While the undertaking\u2019s own workforce may not be engaging\ + \ with the undertaking at the level of its strategy or business model, their\ + \ views can inform the undertaking\u2019s assessment of its strategy and business\ + \ model. The undertaking shall consider the views of workers\u2019 representatives\ + \ when applicable to fulfil this disclosure." + - urn: urn:intuitem:risk:req_node:esrs_p3:node237 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node233 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237 + ref_id: S1.SBM-3.AR-6 + description: "Impacts on the undertaking\u2019s own workforce can originate\ + \ in its strategy or business model in a number of different ways. For example,\ + \ impacts may relate to the undertaking\u2019s value proposition (such as\ + \ providing lowest cost products or services, or high-speed delivery, in ways\ + \ that put pressure on labour rights in its own operations), or its cost structure\ + \ and the revenue model (such as shifting inventory risk to suppliers, with\ + \ knock-on effects on the labour rights of people who work for them)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237 + ref_id: S1.SBM-3.AR-7 + description: "Impacts on the undertaking\u2019s own workforce that originate\ + \ in the strategy or business model can also bring material risks to the undertaking.\ + \ For example, risks arise if some people in the workforce are at risk of\ + \ forced labour, and the undertaking is importing products into countries\ + \ where the law allows for the confiscation of imported goods that are suspected\ + \ of being made with forced labour. An example of opportunities for the undertaking\ + \ may result from providing opportunities for the workforce such as job creation\ + \ and upskilling in the context of a \u2018just transition\u2019. Another\ + \ example, in the context of a pandemic or other severe health crisis, relates\ + \ to the undertaking potentially relying on contingent labour with little\ + \ to no access to sick care and health benefits that may face severe operational\ + \ and business continuity risks as workers have no choice but to keep working\ + \ while sick, further exacerbating the spread of the disease and causing major\ + \ supply chain breakdowns. Reputational and business opportunity risks linked\ + \ to the exploitation of low-skilled, low-paid workers in sourcing geographies\ + \ with minimal protections for them are also increasing with media backlash\ + \ and consumer preferences moving to more ethically sourced or sustainable\ + \ goods." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237 + ref_id: S1.SBM-3.AR-8 + description: "Examples of particular characteristics of people in the undertaking\u2019\ + s own workforce that may be considered by the undertaking when responding\ + \ to paragraph 15 relate to young people that may be more susceptible to impacts\ + \ on their physical and mental development, or women in a context where women\ + \ are routinely discriminated against in the terms and conditions of work,\ + \ or migrants in a context where the market for the supply of labour is poorly\ + \ regulated and workers are routinely charged recruitment fees. For some people\ + \ in the workforce, the inherent nature of the activity that they are required\ + \ to undertake may put them at risk (for example, people required to handle\ + \ chemicals or operate certain equipment or low paid employees who are on\ + \ \u2018zero hours\u2019 contracts)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1.sbm-3.ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node237 + ref_id: S1.SBM-3.AR-9 + description: "With regard to paragraph 16, material risks could also arise because\ + \ of the undertaking\u2019s dependency on its own workforce where low-likelihood\ + \ but high-impact events may trigger financial effects; for example, where\ + \ a global pandemic leads to severe health impacts on the undertaking\u2019\ + s workforce resulting in major disruptions to production and distribution.\ + \ Other examples of risk related to the undertaking\u2019s dependency on its\ + \ workforce include a shortage in skilled workers or political decisions or\ + \ legislation affecting its own operations and own workforce." + - urn: urn:intuitem:risk:req_node:esrs_p3:node242 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node232 + name: Impacts, risks and opportunities management + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242 + ref_id: S1-1 AR + name: Disclosure Requirement S1-1 + description: Policies related to own workforce + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 10 + description: "The undertaking shall consider whether explanations of significant\ + \ changes to the policies adopted during the reporting year (for example,\ + \ new expectations for foreign subsidiaries, new or additional approaches\ + \ to due diligence and remedy) provide contextual information for users and\ + \ may disclose such explanations. This includes policies and commitments of\ + \ the undertaking to prevent or mitigate the risks and negative impacts on\ + \ people in its own workforce of reducing carbon emissions and transitioning\ + \ to greener and climate-neutral operations as well as to provide opportunities\ + \ for the workforce such as job creation and upskilling, including explicit\ + \ commitments to a \u2018just transition\u2019." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 11 + description: "The policy may take the form of a stand-alone policy regarding\ + \ the undertaking\u2019s own workforce or be included in a broader document\ + \ such as a code of ethics or a general sustainability policy that has already\ + \ been disclosed by the undertaking as part of another ESRS. In those cases,\ + \ the undertaking shall provide an accurate cross-reference to identify the\ + \ aspects of the policy that satisfy the requirements of this Disclosure Requirement." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 12 + description: "When disclosing the alignment of its policies with the UN Guiding\ + \ Principles on Business and Human Rights, the undertaking shall consider\ + \ that the Guiding Principles refer to the International Bill of Human Rights,\ + \ which consist of the Universal Declaration of Human Rights and the two Covenants\ + \ that implement it, as well as the International Labour Organisation\u2019\ + s Declaration on Fundamental Rights and Principles at Work and the core conventions\ + \ that underpin it, and may report on alignment with these instruments." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 13 + description: When explaining how external-facing policies are embedded, the + undertaking may, for example, consider internal policies of responsible sourcing, + and alignment with other policies relevant to its own workforce, for example, + regarding forced labour. With regard to supplier codes of conduct that the + undertaking may have, it shall indicate whether they include provisions addressing + the safety of workers, precarious work (i.e., use of workers on short-term + or limited hours contracts, workers employed via third parties, sub- contracting + to third parties or use of informal workers), human trafficking, the use of + forced labour or child labour, and whether such provisions are fully in line + with applicable ILO standards. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 14 + description: "The undertaking may provide an illustration of the types of communication\ + \ of its policies to those individuals, group of individuals or entities for\ + \ whom they are relevant, either because they are expected to implement them\ + \ (for example, the undertaking\u2019s employees, contractors and suppliers),\ + \ or because they have a direct interest in their implementation (for example,\ + \ people in its own workforce, investors). It may disclose communication tools\ + \ and channels (for example, flyers, newsletters, dedicated websites, social\ + \ media, face to face interactions, workers\u2019 representatives), aimed\ + \ at ensuring that the policy is accessible and that different audiences understand\ + \ its implications. The undertaking may also explain how it identifies and\ + \ removes potential barriers for dissemination, such as through translation\ + \ into relevant languages or the use of graphic depictions." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 15 + description: Discrimination in employment and occupation occurs when someone + is treated differently or less favourably because of characteristics that + are not related to merit or the inherent requirements of the job. These characteristics + are commonly defined in national laws. Besides the grounds mentioned in the + Disclosure Requirement, the undertaking shall consider other grounds for discrimination + prohibited under national legislation. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 16 + description: ' Discrimination can arise in a variety of work-related activities. + These include access to employment, particular occupations, training and vocational + guidance and social security. Moreover, it can occur with respect to the terms + and conditions of employment, such as: recruitment, remuneration, hours of + work and rest, paid holidays, maternity protection, security of tenure, job + assignments, performance assessment and advancement, training opportunities, + promotion prospects, occupational safety and health, termination of employment. + The undertaking may address these areas specifically when disclosing its policies + and underlying procedures to fulfil the disclosure requirement.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar + ref_id: S1-1 AR 17 + description: 'The undertaking may disclose whether it:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.a + description: has policies and procedures which make qualifications, skills and + experience the basis for the recruitment, placement, training and advancement + at all levels, while accounting for the fact that some individuals may have + more difficulty than others to acquire such qualifications, skills and experience; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.b + description: assigns responsibility at top management level for equal treatment + and opportunities in employment, issue clear company-wide policies and procedures + to guide equal employment practices, and link advancement to desired performance + in this area; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.c + description: provides staff training on non-discrimination policies and practices, + with a particular focus on middle and upper management to raise awareness + and address resolution strategies for preventing and addressing systemic and + incidental discrimination; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.d + description: makes adjustments to the physical environment to ensure health + and safety for workers, customers and other visitors with disabilities; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.e + description: evaluates whether job requirements have been defined in a way that + could systematically disadvantage certain groups; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.f + description: keeps up-to-date records on recruitment, training and promotion + that provide a transparent view of opportunities for employees and their progression + within the undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.g + description: puts in place grievance procedures to address complaints, handle + appeals and provide recourse for employees (especially in the context of negotiations + and collective agreements) when discrimination is identified, and is alert + to formal structures and informal cultural issues that can prevent employees + from raising concerns and grievances; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-1-ar-17 + ref_id: S1-1 AR 17.h + description: has programs to promote access to skills development. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242 + ref_id: S1-2 AR + name: Disclosure Requirement S1-2 + description: Processes for engaging with own workforce and workers' representatives + about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 18 + description: When describing what function or role has operational responsibility + for such engagement and/or ultimate accountability, the undertaking may disclose + whether this is a dedicated role or function or part of a broader role or + function, and whether any capacity building activities have been offered to + support the staff to undertake engagement. If it cannot identify such a position + or function, it may state that this is the case. This disclosure could also + be fulfilled by making reference to information disclosed according to ESRS + 2 GOV-1 The role of the administrative, management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 19 + description: 'When preparing the disclosures described in paragraph 27 b) and + c), the following illustrations may be considered:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19 + ref_id: S1-2 AR 19.a + description: examples of stages at which engagement occurs are i) determining + the approach to mitigation and ii) evaluating the effectiveness of mitigation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19 + ref_id: S1-2 AR 19.b + description: for type of engagement, these could be participation, consultation + and/or information; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19 + ref_id: S1-2 AR 19.c + description: for the frequency of the engagement, information may be provided + on whether engagement occurs on a regular basis, at certain points in a project + or business process, (for example, when a new harvest season begins or a new + production line is opened), as well as whether it occurs in response to legal + requirements and/or in response to stakeholder requests and whether the result + of the engagement is being integrated into the undertaking's decision- making + processes; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-19 + ref_id: S1-2 AR 19.d + description: for the role with operational responsibility, whether the undertaking + requires relevant staff to have certain skills, or whether it provides training + or capacity building to relevant staff to undertake engagement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 20 + description: Global Framework Agreements (GFA) serve to establish an ongoing + relationship between a multinational enterprise and a Global Union Federation + to ensure that the undertaking adheres to the same standards in every country + in which it operates. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 21 + description: To illustrate how the perspectives of its own workforce have informed + specific decisions or activities, the undertaking may provide examples from + the current reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 22 + description: Where the undertaking has agreements with national, European or + international trade unions or works councils related to the rights of people + in its own workforce, this can be disclosed to illustrate how the agreement + enables the undertaking to gain insight into the perspectives of such people. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 23 + description: Where possible, the undertaking may disclose examples from the + reporting period to illustrate how the perspectives of its own workforce and + workers' representatives have informed specific decisions or activities of + the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 24 + description: 'The undertaking shall consider the following aspects when fulfilling + this Disclosure Requirement:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24 + ref_id: S1-2 AR 24.a + description: The type of engagement (for example, information, consultation + or participation) and its frequency (for example, ongoing, quarterly, annually); + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24 + ref_id: S1-2 AR 24.b + description: how feedback is recorded and integrated into decision-making, and + how people in the workforce are informed about the way in which their feedback + has influenced decisions; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24 + ref_id: S1-2 AR 24.c + description: whether engagement activities take place at the organisational + level or at a lower level, such as at the site or project level, and in the + latter case, how information from engagement activities is centralised; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24 + ref_id: S1-2 AR 24.d + description: the resources (for example, financial or human resources) allocated + to engagement; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-24 + ref_id: S1-2 AR 24.e + description: "how it engages with people in its workforce and workers\u2019\ + \ representatives on the impacts on its own workforce that may arise from\ + \ reducing carbon emissions and transitioning to greener and climate-neutral\ + \ operations, in particular restructuring, employment loss or creation, training\ + \ and up/reskilling, gender and social equity, and health and safety." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 25 + description: 'The undertaking may also disclose the following information in + relation to paragraph 24 on diversity:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25 + ref_id: S1-2 AR 25.a + description: how it engages with at-risk or persons in vulnerable situations + (for example whether it takes specific approaches and gives special attention + to potential barriers); + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25 + ref_id: S1-2 AR 25.b + description: how it takes into account potential barriers to engagement with + people in its workforce (for example, language and cultural differences, gender + and power imbalances, divisions within a community or group); + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25 + ref_id: S1-2 AR 25.c + description: how it provides people in its workforce with information that is + understandable and accessible through appropriate communication channels; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25 + ref_id: S1-2 AR 25.d + description: any conflicting interests that have arisen among its workforce + and how the undertaking has resolved these conflicting interests; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-25 + ref_id: S1-2 AR 25.e + description: how it seeks to respect the human rights of all stakeholders engaged, + for example, their rights to privacy, freedom of expression, and peaceful + assembly and protest. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-2-ar + ref_id: S1-2 AR 26 + description: The undertaking may also report information about the effectiveness + of processes for engaging with its own workforce from previous reporting periods. + This applies in cases where the undertaking has assessed the effectiveness + of these processes or derived lessons during the current reporting period. + Processes used to track effectiveness can include internal or external auditing + or verification, impact assessments, measurement systems, stakeholder feedback, + grievance mechanisms, external performance ratings, and benchmarking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242 + ref_id: S1-3 AR + name: 'Disclosure Requirement S1-3 ' + description: Processes to remediate negative impacts and channels for its own + workforce to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + ref_id: S1-3 AR 27 + description: ' In fulfilling the requirements set out by the disclosure criteria + of Disclosure Requirement ESRS S1-3, the undertaking may be guided by the + content of the UN Guiding Principles on Business and Human Rights and the + OECD Due Diligence Guidance for Responsible Business Conduct focused on remediation + and grievance mechanisms.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + ref_id: S1-3 AR 28 + description: "Channels for raising concerns or needs include grievance mechanisms,\ + \ hotlines, trade unions (where people in the workforce are unionised), works\ + \ councils, dialogue processes or other means through which the undertaking\u2019\ + s own workforce or workers\u2019 representatives can raise concerns about\ + \ impacts or explain needs that they would like the undertaking to address.\ + \ This could include both channels provided by the undertaking directly and\ + \ channels provided by the entities where their own workforce is working,\ + \ in addition to any other mechanisms an undertaking may use to gain insight\ + \ into the management of impacts on its own workforce, such as compliance\ + \ audits. Where the undertaking is relying solely on information about the\ + \ existence of such channels provided by its business relationships to answer\ + \ this requirement, it may state that." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + ref_id: S1-3 AR 29 + description: "Third party mechanisms could include those operated by the government,\ + \ NGOs, industry associations and other collaborative initiatives. The undertaking\ + \ may disclose whether these are accessible to all of its own workforce (or\ + \ workers\u2019 representatives or, in their absence, individuals or organisations\ + \ acting on their behalf or who are otherwise in a position to be aware of\ + \ negative impacts)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + ref_id: S1-3 AR 30 + description: The undertaking shall consider whether and how people in its own + workforce that may be affected and their workers' representatives are able + to access channels at the level of the undertaking they are employed by, or + contracted to work for, in relation to each material impact. Relevant channels + may include hotlines, trade unions (where people in the workforce are unionised) + or works councils, or other grievance mechanisms operated by the relevant + undertaking or by a third party. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + ref_id: S1-3 AR 31 + description: "In explaining whether and how the undertaking knows that people\ + \ in its own workforce are aware of and trust any of these channels, the undertaking\ + \ may provide relevant and reliable data about the effectiveness of these\ + \ channels from the perspective of the people concerned. Examples of sources\ + \ of information are surveys of people in the undertaking\u2019s workforce\ + \ that have used such channels and their levels of satisfaction with the process\ + \ and outcomes." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar + ref_id: S1-3 AR 32 + description: "In describing the effectiveness of channels for its own workforce\ + \ and workers\u2019 representatives to raise concerns, the undertaking may\ + \ be guided by the following questions, based on the \u2018effectiveness criteria\ + \ for non-judicial grievance mechanisms\u2019, as laid out in the UN Guiding\ + \ Principles on Business and Human Rights, in particular principle 31. The\ + \ considerations below may be applied to individual channels or to a collective\ + \ system of channels:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.a + description: do the channels have legitimacy by providing appropriate accountability + for their fair conduct and building stakeholder trust? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.b + description: are the channels known and accessible to stakeholders? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.c + description: do the channels have clear and known procedures, with indicative + timeframes? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.d + description: do the channels ensure reasonable access for stakeholders to sources + of information, advice and expertise? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.e + description: do the channels offer transparency by providing sufficient information + both to complainants and, where applicable, to meet any public interest? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.f + description: do outcomes achieved through the channels accord with internationally + recognised human rights? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.g + description: does the undertaking identify insights from the channels that support + continuous learning in both improving the channels and preventing future impacts? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-3-ar-32 + ref_id: S1-3 AR 32.h + description: does the undertaking focus on dialogue with complainants as the + means to reach agreed solutions, rather than seeking to unilaterally determine + the outcome? + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node242 + ref_id: S1-4 AR + name: Disclosure Requirement S1-4 + description: Taking action on material impacts on own workforce, and approaches + to managing material risks and pursuing material opportunities related to + own workforce, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 33 + description: 'It may take time to understand negative impacts and how the undertaking + may be involved with them through its own workforce, as well as to identify + appropriate responses and put them into practice). Therefore, the undertaking + may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33 + ref_id: S1-4 AR 33.a + description: its general and specific approaches to addressing material negative + impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33 + ref_id: S1-4 AR 33.b + description: ' its initiatives aimed at contributing to additional material + positive impacts;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33 + ref_id: S1-4 AR 33.c + description: how far it has progressed in its efforts during the reporting period; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-33 + ref_id: S1-4 AR 33.d + description: its aims for continued improvement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 34 + description: Appropriate action can vary according to whether the undertaking + causes or contributes to a material impact, or whether it is involved because + the impact is directly linked to its operations, products or services by a + business relationship. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 35 + description: "Given that material negative impacts affecting its own workforce\ + \ that have occurred during the reporting period may also be connected with\ + \ other entities or operations outside its direct control, the undertaking\ + \ may disclose whether and how it seeks to use its leverage in its business\ + \ relationships to manage those impacts. This may include using commercial\ + \ leverage (for example, enforcing contractual requirements with business\ + \ relationships or implementing incentives), other forms of leverage within\ + \ the relationship (such as providing training or capacity-building on workers\u2019\ + \ rights to entities with which the undertaking has a business relationship)\ + \ or collaborative leverage with peers or other actors (such as initiatives\ + \ aimed at responsible recruitment or ensuring workers receive an adequate\ + \ wage)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 36 + description: When the undertaking discloses its participation in an industry + or multi-stakeholder initiative as part of its actions to address material + negative impacts, the undertaking may disclose how the initiative, and its + own involvement, is aiming to address the material impact concerned. It may + report under ESRS S1-5 the relevant targets set by the initiative and progress + towards them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-37 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 37 + description: When disclosing whether and how the undertaking considers actual + and potential impacts on its own workforce in decisions to terminate business + relationships and whether and how it seeks to address any negative impacts + that may result from termination, the undertaking may include examples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 38 + description: Processes used to track the effectiveness of actions can include + internal or external auditing or verification, court proceedings and/or related + court decisions, impact assessments, measurement systems, stakeholder feedback, + grievance mechanisms, external performance ratings, and benchmarking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 39 + description: Reporting on effectiveness is aimed at enabling the understanding + of the links between actions taken by an undertaking and the effective management + of impacts. Additional information that the undertaking may provide includes + data showing a decrease in the number of incidents identified. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 40 + description: "With regard to initiatives or processes whose primary aim is to\ + \ deliver positive impacts for people in the undertaking\u2019s own workforce\ + \ that are based on their needs, and with regard to progress in the implementation\ + \ of such initiatives or processes, the undertaking may disclose:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40 + ref_id: S1-4 AR 40.a + description: "information about whether and how people in its own workforce\ + \ and workers\u2019 representatives play a role in decisions regarding the\ + \ design and implementation of these programmes or processes; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-40 + ref_id: S1-4 AR 40.b + description: "information about the intended or achieved positive outcomes for\ + \ the undertaking\u2019s own workforce of these programmes or processes." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 41 + description: "The undertaking may explain whether any such initiatives are designed\ + \ also to support the achievement of one or more Sustainable Development Goals.\ + \ For example, an undertaking committing to SDG 8 to \u2018promote sustained,\ + \ inclusive and sustainable economic growth, full and productive employment\ + \ and decent work for all\u2019 may be actively working towards eliminating\ + \ forced labour or compulsory labour or supporting higher levels of productivity\ + \ on activities in developing countries through technological upgrades and\ + \ training of local labour, which can benefit both the specific people in\ + \ its own workforce targeted by the actions, and also their local communities." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 42 + description: "When disclosing the intended or achieved positive outcomes of\ + \ its actions for the undertaking\u2019s own workforce, a distinction is to\ + \ be made between evidence of certain activities having occurred (for example,\ + \ that x number of people have received financial literacy training) from\ + \ evidence of actual outcomes for the people concerned (for example, that\ + \ x people report that they are able to better manage their pay and their\ + \ household budgets)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 43 + description: If the undertaking has taken measures to mitigate negative impacts + on its own workforce that arise from the transition to a greener, climate- + neutral economy, such as training and reskilling, employment guarantees, and + in the case of downscaling or mass dismissal, measures such as job counselling, + coaching, intra-company placements and early retirement plans, the undertaking + shall disclose those measures. This includes measures to comply with prevailing + regulation. The undertaking may highlight present and/or expected external + developments that influence whether dependencies turn into risks. This includes + consideration of impacts that may arise from the transition to greener and + climate-neutral operations. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 44 + description: 'When disclosing the material risks and opportunities related to + its impacts or dependencies on its own workforce, the undertaking may consider + the following:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44 + ref_id: S1-4 AR 44.a + description: "risks related to the undertaking\u2019s impacts on its own workforce\ + \ may include the reputational or legal exposure where people in the undertaking\u2019\ + s workforce are found to be subject to forced labour or child labour;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44 + ref_id: S1-4 AR 44.b + description: "risks related to the undertaking\u2019s dependencies on its own\ + \ workforce may include disruption of business operations where significant\ + \ employee turnover or lack of skills/training development threaten the undertaking\u2019\ + s business; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-44 + ref_id: S1-4 AR 44.c + description: "opportunities related to the undertaking\u2019s impacts on its\ + \ own workforce may include market differentiation and greater customer appeal\ + \ from guaranteeing decent pay and conditions for non-employees." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 45 + description: When explaining whether dependencies turn into risks, the undertaking + shall consider external developments. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-46 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 46 + description: When disclosing policies, actions and resources and targets related + to the management of material risks and opportunities, in cases where risks + and opportunities arise from a material impact, the undertaking may cross-reference + its disclosures on policies, actions and resources and targets in relation + to that impact. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-47 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 47 + description: The undertaking shall consider whether and how its process(es) + to manage material risks related to own workforce are integrated into its + existing risk management process(es). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar-48 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-4-ar + ref_id: S1-4 AR 48 + description: When disclosing the resources allocated to the management of material + impacts, the undertaking may explain which internal functions are involved + in managing the impacts and what types of action they take to address negative + and advance positive impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:node325 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node232 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-5 AR + name: Disclosure Requirement S1-5 + description: Targets related to managing material impacts, advancing positive + impacts, as well as to risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar + ref_id: S1-5 AR 49 + description: 'When disclosing information about targets in accordance with paragraph + 44, the undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49 + ref_id: S1-5 AR 49.a + description: the intended outcomes to be achieved in the lives of a certain + number of people in its own workforce; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49 + ref_id: S1-5 AR 49.b + description: the stability of the targets over time in terms of definitions + and methodologies to enable comparability over time; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-49 + ref_id: S1-5 AR 49.c + description: the standards or commitments which the targets are based on (for + instance codes of conduct, sourcing policies, global frameworks, or industry + codes). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-50 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar + ref_id: S1-5 AR 50 + description: ' Targets related to risks and opportunities may be the same as + or distinct from targets related to impacts. For example, a target to reach + adequate wages for non-employees could both reduce impacts on those people + and reduce associated risks in terms of the quality and reliability of their + output.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-51 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar + ref_id: S1-5 AR 51 + description: The undertaking may also distinguish between short-, medium- and + long-term targets covering the same policy commitment. For example, the undertaking + may have a long-term target to achieve an 80% reduction in health and safety + incidents affecting its delivery drivers by 2030 and a near-term target to + reduce the overtime hours of delivery drivers by x% while maintaining their + income by 2024. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar-52 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-5-ar + ref_id: S1-5 AR 52 + description: When modifying or replacing a target in the reporting period, the + undertaking may explain the change by cross-referencing it to significant + changes in the business model or to broader changes in the accepted standard + or legislation from which the target is derived to provide contextual information + as per ESRS 2 BP-2 Disclosures in relation to specific circumstances. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-6 AR + name: Disclosure Requirement S1-6 + description: "Characteristics of the Undertaking\u2019s Employees" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-53 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 53 + description: "This Disclosure Requirement covers all employees who perform work\ + \ for any of the undertaking\u2019s entities included in its sustainability\ + \ reporting." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-54 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 54 + description: "Providing a breakdown of employees by country gives insight into\ + \ the distribution of activity across countries. The number of employees in\ + \ each country is also a key trigger for many information, consultation and\ + \ participation rights for workers and workers' representatives, both in the\ + \ Union labour law acquis (for example, Directive 2009/38/EC of the European\ + \ Parliament and of the Council ( 101 ) \u2018European Works Councils Directive\u2019\ + \ and Directive 2002/14/EC of the European Parliament and of the Council (\ + \ 102 ) \u2018Information and Consultation Directive\u2019) and in national\ + \ law (for example, rights to establish a works council or to have board level\ + \ employee representation). Providing a breakdown of employees by gender and\ + \ type of employment relationship gives insight into gender representation\ + \ across the undertaking. Additionally, providing a breakdown of employees\ + \ by region gives insight into regional variations. A region can refer to\ + \ a country or other geographic locations, such as a region within a country\ + \ or a world region." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-55 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 55 + description: 'The undertaking shall disclose the requested disclosures in the + following tabular formats:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-56 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 56 + description: The definitions of permanent, temporary, non-guaranteed hours, + full- time, and part-time employees differ between countries. If the undertaking + has employees in more than one country, it shall use the definitions as per + the national laws of the countries where the employees are based to calculate + country-level data. The country-level data shall then be added up to calculate + total numbers, disregarding differences in national legal definitions. Non-guaranteed + hours employees are employed by the undertaking without a guarantee of a minimum + or fixed number of working hours. The employee may need to make themselves + available for work as required, but the undertaking is not contractually obliged + to offer the employee a minimum or fixed number of working hours per day, + week, or month. Casual employees, employees with zero-hour contracts, and + on-call employees are examples that fall under this category. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-57 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 57 + description: Disclosing the number of employees at the end of the reporting + period provides information for that point in time, without capturing fluctuations + during the reporting period. Disclosing these numbers in averages across the + reporting period takes into account fluctuations during the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-58 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 58 + description: Quantitative data, such as the number of temporary or part-time + employees, is unlikely to be sufficient on its own. For example, a high proportion + of temporary or part-time employees could indicate a lack of employment security + for employees, but it could equally signal workplace flexibility when offered + as a voluntary choice. For this reason, the undertaking is required to disclose + contextual information to help information users interpret the data. The undertaking + can explain the reasons for temporary employment. An example of such a reason + is the recruitment of employees to undertake work on a temporary or seasonal + project or event. Another example is the standard practice of offering a temporary + contract (for example, six months) to new employees before an offer of permanent + employment is made. The undertaking may also explain the reasons for non- + guaranteed hours employment. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-59 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 59 + description: For the own employee turnover calculation, the undertaking shall + calculate the aggregate of the number of employees who leave voluntarily or + due to dismissal, retirement, or death in service. The undertaking shall use + this number for the numerator of the employee turnover rate and may determine + the denominator used to calculate this rate and describe its methodology. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar-60 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-6-ar + ref_id: S1-6 AR 60 + description: Where data is not available for detailed information, the undertaking + shall use an estimation of the employee number or ratios, in accordance with + ESRS 1, and clearly identify where the use of estimates has taken place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-7 AR + name: Disclosure Requirement S1-7 + description: "Characteristics of non-employees in the undertaking\u2019s own\ + \ workforce" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-61 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar + ref_id: S1-7 AR 61 + description: "This Disclosure Requirement provides insight into the undertaking\u2019\ + s approach to employment, as well as the scope and nature of impacts arising\ + \ from its employment practices. It also provides contextual information that\ + \ aids an understanding of the information reported in other disclosures.\ + \ This disclosure covers both individual contractors supplying labour to the\ + \ undertaking (\u2018self-employed people\u2019) and workers provided by undertakings\ + \ primarily engaged in \u2018employment activities\u2019 (NACE Code N78).\ + \ If all the people performing work for the undertaking are employees and\ + \ the undertaking does not have any people in its workforce who are not employees,\ + \ this Disclosure Requirement is not material for the undertaking; notwithstanding,\ + \ the undertaking may state this fact when disclosing the information required\ + \ by Disclosure Requirement S1-6 as contextual information as this information\ + \ can be relevant for the users of the Sustainability Statement." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-62 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar + ref_id: S1-7 AR 62 + description: "Examples of contractors (self-employed people) in the undertaking\u2019\ + s own workforce include: contractors hired by the undertaking to perform work\ + \ that would otherwise be carried out by an employee; contractors hired by\ + \ the undertaking to perform work in a public area (for example, on a road,\ + \ on the street); and contractors hired by the undertaking to deliver the\ + \ work/service directly at the workplace of a client of the organization.\ + \ Examples of people employed by a third party engaged in \u2018employment\ + \ activities\u2019 whose work is under the direction of the undertaking include:\ + \ people who perform the same work that employees carry out, such as people\ + \ who fill in for employees who are temporarily absent (due to illness, holiday,\ + \ parental leave, etc.); people performing regular work at the same site as\ + \ employees; and workers who are dispatched temporarily from another EU member\ + \ state to work for the undertaking (\u2018posted workers\u2019). Examples\ + \ of value chain workers (and thus of workers not in the undertaking\u2019\ + s own workforce and reported under the scope of ESRS S2) include: workers\ + \ for a supplier contracted by the undertaking who work on the supplier\u2019\ + s premises using the supplier\u2019s work methods; workers for a \u2018downstream\u2019\ + \ entity which purchases goods or services from the undertaking; and workers\ + \ of an equipment supplier to the undertaking who, at one or more of the undertaking\u2019\ + s workplaces, perform regular maintenance on the supplier\u2019s equipment\ + \ (for example, photocopier) as stipulated in the contract between the equipment\ + \ supplier and the undertaking." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-63 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar + ref_id: S1-7 AR 63 + description: If the undertaking cannot report exact figures, it shall use estimates + according to the provisions in ESRS 1 to disclose the number of people in + its own workforce who are not employees to the nearest ten or, where the number + of people in its own workforce who are not employees is greater than 1 000, + to the nearest 100, and explain this. In addition, it shall clearly identify + the information that derives from actual data and estimates. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-64 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar + ref_id: S1-7 AR 64 + description: "Disclosing the number of people in the undertaking\u2019s own\ + \ workforce who are not employees at the end of the reporting period provides\ + \ information for that point in time without capturing fluctuations during\ + \ the reporting period. Disclosing this number as an average across the reporting\ + \ period considers fluctuations during the reporting period and can provide\ + \ more insightful and relevant information for users." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar-65 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-7-ar + ref_id: S1-7 AR 65 + description: "The information disclosed by the undertaking allows users to understand\ + \ how the number of non-employees in the undertaking\u2019s own workforce\ + \ varies during the reporting period or compared to the previous reporting\ + \ period (i.e., whether the numbers have increased or decreased). The undertaking\ + \ may also disclose the reasons for the fluctuations. For example, an increase\ + \ in the number of non-employees during the reporting period could be due\ + \ to a seasonal event. Conversely, a decrease in the number of non- employees\ + \ compared to the previous reporting period could be due to the completion\ + \ of a temporary project. If the undertaking discloses fluctuations, it shall\ + \ also explain the criteria used to determine which fluctuations it discloses.\ + \ If there are no significant fluctuations in the number of non-employees\ + \ during the reporting period or between the current and previous reporting\ + \ period, the undertaking may disclose this information." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-8 AR + name: Disclosure Requirement S1-8 + description: Collective bargaining coverage and social dialogue + - urn: urn:intuitem:risk:req_node:esrs_p3:node350 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar + name: Collective bargaining coverage + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-66 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node350 + ref_id: S1-8 AR 66 + description: 'The percentage of employees covered by collective bargaining agreements + is calculated using the following formula:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-67 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node350 + ref_id: S1-8 AR 67 + description: "The employees in the undertaking\u2019s own workforce covered\ + \ by collective bargaining agreements are those individuals to whom the undertaking\ + \ is obliged to apply the agreement. This means that if none of the employees\ + \ are covered by a collective bargaining agreement, the percentage reported\ + \ is zero. An employee in the undertaking\u2019s own workforce covered by\ + \ more than one collective bargaining agreement only needs to be counted once." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-68 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node350 + ref_id: S1-8 AR 68 + description: This requirement is not aimed at obtaining the percentage of employees + represented by a works council or belonging to trade unions, which can be + different. The percentage of employees covered by collective bargaining agreements + can be higher than the percentage of unionised employees when the collective + bargaining agreements apply to both union and non-union members. Alternatively, + the percentage of employees covered by collective bargaining agreements can + be lower than the percentage of unionised employees. This may be the case + when there are no collective bargaining agreements available or when the collective + bargaining agreements do not cover all unionised employees. + - urn: urn:intuitem:risk:req_node:esrs_p3:node354 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar + name: Social Dialogue + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-69 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node354 + ref_id: S1-8 AR 69 + description: "For calculating the information required by paragraph 63(a), the\ + \ undertaking shall identify in which European Economic Area (EEA) countries\ + \ it has significant employment (i.e., at least 50 employees representing\ + \ at least 10% of its total employees). For these countries it shall report\ + \ the percentage of employees in that country which are employed in establishments\ + \ in which employees are represented by workers\u2019 representatives. Establishment\ + \ is defined as any place of operations where the undertaking carries out\ + \ a non-transitory economic activity with human means and goods. Examples\ + \ include: a factory, a branch of a retail chain, or an undertaking\u2019\ + s headquarters. For countries in which there is only one establishment the\ + \ percentage reported shall be either 100% or 0%." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-8-ar-70 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node354 + ref_id: S1-8 AR 70 + description: The information required by this Disclosure Requirement shall be + reported as follows + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-9 AR + name: Disclosure Requirement S1-9 + description: Diversity metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-ar-71 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-9-ar + ref_id: S1-9 AR 71 + description: "In preparing the disclosure on gender at top management, the undertaking\ + \ shall use the definition of top management as one and two levels below the\ + \ administrative and supervisory bodies unless this concept has already been\ + \ defined with the undertaking\u2019s operations and differs from the previous\ + \ description. If this is the case, the undertaking can use its own definition\ + \ for top management and disclose that fact and its own definition." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-10 AR + name: Disclosure Requirement S1-10 + description: Adequate Wages + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-72 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar + ref_id: S1-10 AR 72 + description: The lowest wage shall be calculated for the lowest pay category, + excluding interns and apprentices. This is to be based on the basic wage plus + any fixed additional payments that are guaranteed to all employees. The lowest + wage shall be considered separately for each country in which the undertaking + has operations, except outside the EEA when the relevant adequate or minimum + wage is defined at a sub national level. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar + ref_id: S1-10 AR 73 + description: 'The adequate wage benchmark used for comparison with the lowest + wage shall not be lower than:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73 + ref_id: S1-10 AR 73.a + description: 'in the EEA: the minimum wage set in accordance with Directive + (EU) 2022/2041 of the European Parliament and of the Council ( 111 ) on adequate + minimum wages in the European Union. In the period until Directive (EU) 2022/2041 + enters into application, where there is no applicable minimum wage determined + by legislation or collective bargaining in an EEA country, the undertaking + shall use an adequate wage benchmark that is either not lower than the minimum + wage in a neighboring country with a similar socio-economic status or not + lower than a commonly-referenced international norm such as 60% of the country''s + median wage and 50% of the gross average wage.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73 + ref_id: S1-10 AR 73.b + description: 'outside of the EEA:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b.i + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b + ref_id: S1-10 AR 73.b.i + description: the wage level established in any existing international, national + or sub-national legislation, official norms or collective agreements, based + on an assessment of a wage level needed for a decent standard of living; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b.ii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b + ref_id: S1-10 AR 73.b.ii + description: if none of the instruments identified in (i) exist, any national + or sub-national minimum wage established by legislation or collective bargaining; + or + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b.iii + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-73.b + ref_id: S1-10 AR 73.b.iii + description: "if none of the instruments identified in (i) or (ii) exist, any\ + \ benchmark that meets the criteria set out by the Sustainable Trade Initiative\ + \ (IDH) (\u2018Roadmap on Living Wages - A Platform to Secure Living Wages\ + \ in Supply Chains\u2019), including applicable benchmarks aligned with the\ + \ Anker methodology, or provided by the Wage Indicator Foundation or Fair\ + \ Wage Network, provided the primacy of collective bargaining for the establishment\ + \ of terms and conditions of employment is ensured." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar-74 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-10-ar + ref_id: S1-10 AR 74 + description: Directive (EU) 2022/2041 on adequate minimum wages in the European + Union references both indicative reference values commonly used at international + level such as 60 % of the gross median wage and 50 % of the gross average + wage, and/or indicative reference values used at national level. Data for + the indicative values of 60% of the national median gross wage or 50% of the + national average gross wage can be obtained from the European Labour Force + Survey. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-11 AR + name: Disclosure Requirement S1-11 + description: Social protection + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-ar-75 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-11-ar + ref_id: S1-11 AR 75 + description: Social protection refers to all the measures that provide access + to health care and income support in cases of challenging life events such + as the loss of a job, being sick and in need of medical care, giving birth + and raising a child, or retiring and in need of a pension. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-12 AR + name: Disclosure Requirement S1-12 + description: Persons with disabilities + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-ar-76 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-12-ar + ref_id: S1-12 AR 76 + description: When disclosing the information required in paragraph 77 regarding + persons with disabilities, the undertaking shall provide any contextual information + necessary to understand the data and how the data has been compiled (methodology). + For example, information about the impact of different legal definitions of + persons with disabilities in the different countries in which the undertaking + has operations. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-13 AR + name: Disclosure Requirement S1-13 + description: Training and Skills Development metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar + ref_id: S1-13 AR 77 + description: "A regular performance review is defined as a review based on criteria\ + \ known to the employee and his or her superior undertaken with the knowledge\ + \ of the employee at least once per year. The review can include an evaluation\ + \ by the worker\u2019s direct superior, peers, or a wider range of employees.\ + \ The review can also involve the human resources department. In order to\ + \ disclose the information required by paragraph 83 (a), the undertaking shall\ + \ use the employee headcount figures provided in Disclosure Requirement ESRS\ + \ S1-6 in the denominator to calculate the:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77 + ref_id: S1-13 AR 77.a + description: number/proportion of performance reviews per employee; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-77 + ref_id: S1-13 AR 77.b + description: number of reviews in proportion to the agreed number of reviews + by the management. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-78 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar + ref_id: S1-13 AR 78 + description: 'To disclose the average required per paragraph 83 (b), the undertaking + shall perform the following calculation: total number of training hours offered + to and completed by employees per gender category divided by the total number + of employees per gender category. For the total training average and the average + by gender, the head count figures for total employment and employment by gender + reported in Disclosure Requirement ESRS S1-6 shall be used.' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar-79 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-13-ar + ref_id: S1-13 AR 79 + description: "Employee categories are a breakdown of employees by level (such\ + \ as senior management, middle management) or function (such as technical,\ + \ administrative, production). This information is derived from the undertaking\u2019\ + s own human resources system. In categorising the workforce, the undertaking\ + \ shall define reasonable and meaningful employee categories which enable\ + \ users of the information to understand different performance measures between\ + \ the categories. The undertaking may present a category for executive and\ + \ non- executive employees." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-14 AR + name: Disclosure Requirement S1-14 + description: Health and safety metrics + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-80 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + ref_id: S1-14 AR 80 + description: "In relation to paragraph 88 (a), the percentage of its own workforce\ + \ who are covered by the undertaking\u2019s health and safety management system\ + \ shall be disclosed on a head count basis rather than a full-time equivalent\ + \ basis" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-81 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + ref_id: S1-14 AR 81 + description: "With regard to paragraph 90, when the undertaking\u2019s health\ + \ and safety management system, or certain parts thereof, has been subject\ + \ to an internal audit or external certification, the undertaking may state\ + \ this fact, or absence thereof, and the underlying standards for such audits/\ + \ certifications, as applicable." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-82 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + ref_id: S1-14 AR 82 + description: Fatalities may be reported separately for those resulting from + work- related injuries and those resulting from work-related ill health. + - urn: urn:intuitem:risk:req_node:esrs_p3:node382 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + name: "Guidance on \u2018work-related\u2019" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382 + ref_id: S1-14 AR 83 + description: 'Work-related injuries and work-related ill health arise from exposure + to hazards at work. Notwithstanding, other types of incidents can occur that + are not connected with the work itself. For example, the following incidents + are generally not considered to be work-related, unless otherwise specified + in applicable national legislation:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83 + ref_id: S1-14 AR 83.a + description: a person in the workforce suffers a heart attack while at work + that it is not connected with work; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83 + ref_id: S1-14 AR 83.b + description: a person in the workforce driving to or from work is injured in + a car accident (when driving is not part of the work and where the transport + has not been organised by the undertaking); and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-83 + ref_id: S1-14 AR 83.c + description: a person in the workforce with epilepsy has a seizure at work that + is not connected with work. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-84 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382 + ref_id: S1-14 AR 84 + description: "With regard to travelling for work purposes, injuries and ill\ + \ health that occur while a person is travelling are work-related if, at the\ + \ time of the injury or ill health, the person was engaged in work activities\ + \ \u2018in the interest of the employer\u2019. Examples of such activities\ + \ include travelling to and from customer contacts; conducting job tasks;\ + \ and entertaining or being entertained to transact, discuss, or promote business\ + \ (at the direction of the employer). If the undertaking is responsible for\ + \ the transport commuting, incidents occurred while commuting are considered\ + \ to be work-related. Nonetheless, incidents which arise during travel, outside\ + \ of the undertaking\u2019s responsibility (i. e., regular commuting to and\ + \ from work), may be reported separately provided that the undertaking has\ + \ such data available across the undertaking." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-85 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382 + ref_id: S1-14 AR 85 + description: With regard to working from home, injuries and ill health that + occur when working from home are work-related, if the injury or ill health + occurs while the person is performing work from home; and the injury or ill + health is directly related to the performance of work rather than the general + home environment or setting. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-86 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382 + ref_id: S1-14 AR 86 + description: With regard to mental illness, it is considered to be work-related, + if it has been notified voluntarily by the person concerned and it is supported + by an opinion from a licensed healthcare professional with appropriate training + and experience; and if such opinion states that the illness is work-related. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-87 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382 + ref_id: S1-14 AR 87 + description: Health issues resulting, for example, from smoking, drug and alcohol + abuse, physical inactivity, unhealthy diets, and psychosocial factors unrelated + to work are not considered work-related. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-88 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node382 + ref_id: S1-14 AR 88 + description: Occupational diseases are not considered work-related injuries + but are covered under work-related ill health. + - urn: urn:intuitem:risk:req_node:esrs_p3:node392 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + name: Guidance on computing the rate of work-related injuries + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-89 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node392 + ref_id: S1-14 AR 89 + description: In computing the rate of work-related injuries, the undertaking + shall divide the respective number of cases by the number of total hours worked + by people in its own workforce and multiplied by 1 000 000. Thereby, these + rates represent the number of respective cases per one million hours worked. + A rate based on 1 000 000 hours worked indicates the number of work-related + injuries per 500 full time people in the workforce over a 1-year timeframe. + For comparability purposes a rate based on 1 000 000 hours worked shall be + used also for undertakings with less than 500 people in the workforce. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-90 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node392 + ref_id: S1-14 AR 90 + description: If the undertaking cannot directly calculate the number of hours + worked, it may estimate this on the basis of normal or standard hours of work, + taking into account entitlements to periods of paid leave of absence from + work (for example, paid vacations, paid sick leave, public holidays) and explain + this in its disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-91 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node392 + ref_id: S1-14 AR 91 + description: An undertaking shall include fatalities as a result of work-related + injury in the calculation of the number and rate of recordable work- related + injuries. + - urn: urn:intuitem:risk:req_node:esrs_p3:node396 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + name: Guidance on recordable work-related ill health + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-92 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node396 + ref_id: S1-14 AR 92 + description: Work-related ill health can include acute, recurring, and chronic + health problems caused or aggravated by work conditions or practices. These + include musculoskeletal disorders, skin and respiratory diseases, malignant + cancers, diseases caused by physical agents (for example, noise-induced hearing + loss, vibration-caused diseases), and mental illnesses (for example, anxiety, + post-traumatic stress disorder). For the purpose of the required disclosures, + the undertaking shall, at a minimum, include in its disclosure those cases + outlined in the ILO List of Occupational Diseases. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-93 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node396 + ref_id: S1-14 AR 93 + description: In the context of this Standard, work-related musculoskeletal disorders + are covered under work-related ill health (and not injuries). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-94 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node396 + ref_id: S1-14 AR 94 + description: "The cases to be disclosed in paragraph 88(d) relate to cases of\ + \ work- related ill health notified to the undertaking or identified by the\ + \ undertaking through medical surveillance, during the reporting period. The\ + \ undertaking might be notified of cases of work-related ill health through\ + \ reports by affected people, compensation agencies, or healthcare professionals.\ + \ The disclosure may include cases of work- related ill health that were detected\ + \ during the reporting period among people who were formerly in the undertaking\u2019\ + s workforce." + - urn: urn:intuitem:risk:req_node:esrs_p3:node400 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar + name: Guidance on the number of days lost + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-14-ar-95 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node400 + ref_id: S1-14 AR 95 + description: The undertaking shall count the number of days lost such that the + first full day and last day of absence shall be included. Calendar days should + be considered for the calculation, thus days on which the affected individual + is not scheduled for work (for example, weekends, public holidays) will count + as lost days. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-15 AR + name: 'Disclosure Requirement S1-15 ' + description: Work-life balance + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar + ref_id: S1-15 AR 96 + description: "Family-related leave include maternity leave, paternity leave,\ + \ parental leave, and carers\u2019 leave that is available under national\ + \ law or collective agreements. For the purpose of this Standard, these concepts\ + \ are defined as:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96 + ref_id: S1-15 AR 96.a + description: 'maternity leave (also called pregnancy leave): employment- protected + leave of absence for employed women directly around the time of childbirth + (or, in some countries, adoption);' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96 + ref_id: S1-15 AR 96.b + description: 'paternity leave: leave from work for fathers or, where and in + so far as recognised by national law, for equivalent second parents, on the + occasion of the birth or adoption of a child for the purposes of providing + care;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96 + ref_id: S1-15 AR 96.c + description: 'parental leave: leave from work for parents on the grounds of + the birth or adoption of a child to take care of that child, as defined by + each Member State;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-96 + ref_id: S1-15 AR 96.d + description: "carers\u2019 leave from work: leave for workers to provide personal\ + \ care or support to a relative, or a person who lives in the same household,\ + \ in need of significant care or support for a serious medical reason, as\ + \ defined by each Member State." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar-97 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-15-ar + ref_id: S1-15 AR 97 + description: With regard to paragraph 93 (a), employees entitled to family-related + leave are those who are covered by regulations, organisational policies, agreements, + contracts or collective bargaining agreements that contain family-related + leave entitlements and have reported their entitlement to the undertaking + or the undertaking is aware of the entitlement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-16 AR + name: Disclosure Requirement S1-16 + description: Remuneration metrics (pay gap and total remuneration) + - urn: urn:intuitem:risk:req_node:esrs_p3:node410 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar + name: Pay gap + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node410 + ref_id: S1-16 AR 98 + description: "When compiling the information required under paragraph 97 (a)\ + \ for the gap in pay between its female and male employees (also known as\ + \ the \u2018gender pay gap\u2019) the undertaking shall use the following\ + \ methodology:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98 + ref_id: S1-16 AR 98.a + description: "include all employees\u2019 gross hourly pay level; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-98 + ref_id: S1-16 AR 98.b + description: 'apply the following formula to calculate the gender pay gap:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-99 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node410 + ref_id: S1-16 AR 99 + description: When disclosing the information required under paragraph 97 (a), + the undertaking shall provide any contextual information necessary to understand + the data and how the data has been compiled (methodology). Information regarding + how objective factors such as type of work and country of employment influence + the gender pay gap may be reported. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-100 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node410 + ref_id: S1-16 AR 100 + description: "The measure of the undertaking\u2019s gender pay gap shall be\ + \ reported for the current reporting period and, if reported in previous sustainability\ + \ reports, for the previous two reporting periods." + - urn: urn:intuitem:risk:req_node:esrs_p3:node416 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar + name: Total remuneration Ratio + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node416 + ref_id: S1-16 AR 101 + description: 'When compiling the information required by paragraph 97 (b), the + undertaking shall:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101 + ref_id: S1-16 AR 101.a + description: ' include all employees;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101 + ref_id: S1-16 AR 101.b + description: "consider, depending on the undertaking\u2019s remuneration policies,\ + \ all of the following:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b + ref_id: S1-16 AR 101.b.i + description: base salary, which is the sum of guaranteed, short-term, and non-variable + cash compensation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b + ref_id: S1-16 AR 101.b.ii + description: benefits in cash, which is the sum of the base salary and cash + allowances, bonuses, commissions, cash profit-sharing, and other forms of + variable cash payments; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b + ref_id: S1-16 AR 101.b.iii + description: benefits in kind, such as cars, private health insurance, life + insurance, wellness programs; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b.iv + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b + ref_id: S1-16 AR 101.b.iv + description: direct remuneration, which is the sum of benefits in cash, benefits + in kind and total fair value of all annual long-term incentives (for example, + stock option awards, restricted stock shares or units, performance stock shares + or units, phantom stock shares, stock appreciation rights, and long-term cash + awards). + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.v + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-101.b + ref_id: S1-16 AR 101.v + description: 'apply the following formula for the annual total remuneration + ratio:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-16-ar-102 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node416 + ref_id: S1-16 AR 102 + description: To illustrate the contextual information, the undertaking may provide + an explanation to understand the data and how the data has been compiled (methodology). + Quantitative data, such as the annual total remuneration ratio, may not be + sufficient on its own to understand pay disparity and its drivers. For example, + pay ratios can be influenced by the size of the undertaking (for example, + revenue, number of employees), its sector, its employment strategy (for example, + reliance on outsourced workers or part-time employees, a high degree of automation), + or currency volatility. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node325 + ref_id: S1-17 AR + name: Disclosure Requirement S1-17 + description: Incidents, complaints and severe human rights impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar + ref_id: S1-17 AR 103 + description: 'In addition to the information required by paragraphs 103 and + 104, the undertaking may disclose the status of incidents and/or complaints + and actions taken with reference to the following:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103 + ref_id: S1-17 AR 103.a + description: incidents reviewed by the undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103 + ref_id: S1-17 AR 103.b + description: remediation plans being implemented; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103 + ref_id: S1-17 AR 103.c + description: remediation plans that have been implemented, with results reviewed + through routine internal management review processes; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-103 + ref_id: S1-17 AR 103.d + description: incidents no longer subject to action. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar + ref_id: S1-17 AR 104 + description: 'If the undertaking compiles the information described in AR 103, + it shall consider the following: ' + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104 + ref_id: S1-17 AR 104.a + description: an incident is no longer subject to action if it is resolved, the + case is completed, or no further action is required by the undertaking. For + example, an incident for which no further action is required can include cases + that are withdrawn or where the underlying circumstances that led to the incident + no longer exist; + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104 + ref_id: S1-17 AR 104.b + description: remedial action is directed toward the alleged harasser and the + alleged victim. Remedial action toward the victim may include offering to + pay his/her expenses for counselling sessions, offering the victim some paid + time off, offering to reinstate sick/ vacation days if the victim has incurred + any expenses due to the harassment (such as having used sick or vacation days); + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-104 + ref_id: S1-17 AR 104.c + description: remedial action toward the harasser may include giving the harasser + a verbal and/or written warning, mandating anti- harassment counselling or + sending the harasser to an appropriate seminar, harassment awareness and prevention + training. A suspension without pay may also be an option. If the harasser + has been disciplined earlier but his/her harassment does not cease, then more + serious discipline may be required. + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-105 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar + ref_id: S1-17 AR 105 + description: "Severe human rights incidents include instances of lawsuits, formal\ + \ complaints through the undertaking or third-party complaint mechanisms,\ + \ serious allegations in public reports or the media, where these are connected\ + \ to the undertaking\u2019s own workforce, and the fact of the incidents is\ + \ not disputed by the undertaking, as well as any other severe impacts of\ + \ which the undertaking is aware." + - urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar-106 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s1-17-ar + ref_id: S1-17 AR 106 + description: In addition to the information required by paragraph 104 above, + the undertaking may disclose the number of severe human rights incidents where + the undertaking played a role securing remedy for those affected during the + reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.1 + assessable: false + depth: 1 + ref_id: ESRS S1-Appendix A.1 + description: Application Requirements for ESRS 2 related disclosures + - urn: urn:intuitem:risk:req_node:esrs_p3:node439 + assessable: true + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.1 + description: 'This appendix is an integral part of ESRS S1 Own workforce. It + supports the application of the disclosure requirements from ESRS 2 set out + in this standard and has the same authority as the other parts of this Standard. + It provides a non- exhaustive list of the factors to be considered by the + undertaking when complying with ESRS 2 SBM-2 and ESRS 2 SBM-3. This appendix + does not provide definitions of the terms mentioned below. All defined terms + can be found in Annex II: Acronyms and Glossary of Terms.' + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.2 + assessable: false + depth: 1 + ref_id: ESRS S1-Appendix A.2 + description: Application Requirements for ESRS S1-1 Policies related to own + workforce + - urn: urn:intuitem:risk:req_node:esrs_p3:node441 + assessable: true + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.2 + description: This appendix is an integral part of the ESRS S1 Own workforce + and has the same authority as the other parts of this Standard. It supports + the application of the requirements for Disclosure Requirement ESRS S1-1 for + social and human rights matters with examples of disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.3 + assessable: false + depth: 1 + ref_id: ESRS S1-Appendix A.3 + description: Application Requirements for ESRS S1-4 Taking action on material + impacts on own workforce, and approaches to managing material risks and pursuing + material opportunities related to own workforce, and effectiveness of those + actions + - urn: urn:intuitem:risk:req_node:esrs_p3:node443 + assessable: true + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.3 + description: 'This appendix is an integral part of the ESRS S1 Own workforce + and has the same authority as the other parts of this Standard. It supports + the application of the requirements for Disclosure Requirement ESRS S1-4 for + social and human rights matters with examples of disclosures:' + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.4 + assessable: false + depth: 1 + ref_id: ESRS S1-Appendix A.4 + description: "Application Requirements for ESRS S1\u20135 Targets related to\ + \ managing material negative impacts, advancing positive impacts, and managing\ + \ material risks and opportunities" + - urn: urn:intuitem:risk:req_node:esrs_p3:node445 + assessable: true + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s1-appendix-a.4 + description: 'This appendix is an integral part of the ESRS S1 Own workforce + and has the same authority as the other parts of this Standard. It supports + the application of the requirements for Disclosure Requirement ESRS S1-5 for + social and human rights matters with examples of disclosures:' + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2 + assessable: false + depth: 1 + ref_id: ESRS S2 + name: WORKERS IN THE VALUE CHAIN + - urn: urn:intuitem:risk:req_node:esrs_p3:node447 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node448 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447 + description: "1. The objective of this Standard is to specify disclosure requirements\ + \ which will enable users of the sustainability statement to understand material\ + \ impacts on value chain workers connected with the undertaking\u2019s own\ + \ operations and value chain, including through its products or services,\ + \ as well as through its business relationships, and its related material\ + \ risks and opportunities, including:\n(a) how the undertaking affects workers\ + \ in its value chain, in terms of material positive and negative actual or\ + \ potential impacts;\n(b) any actions taken, and the result of such actions,\ + \ to prevent, mitigate or remediate actual or potential negative impacts,\ + \ and to address risks and opportunities;\n(c) the nature, type and extent\ + \ of the undertaking\u2019s material risks and opportunities, including those\ + \ related to its impacts and dependencies on workers in the value chain, and\ + \ how the undertaking manages them; and\n(d) the financial effects on the\ + \ undertaking over the short-, medium- and long term of material risks and\ + \ opportunities, including those arising from the undertaking\u2019s impacts\ + \ and dependencies on workers in the value chain." + - urn: urn:intuitem:risk:req_node:esrs_p3:node449 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447 + description: '2. In order to meet the objective, this Standard requires an explanation + of the general approach the undertaking takes to identify and manage any material + actual and potential impacts on value chain workers in relation to: + + (a) working conditions (for example, secure employment, working time, adequate + wage, social dialogue, freedom of association, including the existence of + work councils, collective bargaining, work-life balance and health and safety); + + (b) equal treatment and opportunities for all (for example, gender equality + and equal pay for work of equal value, training and skills development, the + employment and inclusion of persons with disabilities, measures against violence + and harassment in the workplace, and diversity); + + (c) other work-related rights (for example, child labour, forced labour, adequate + housing, water and sanitation and privacy).' + - urn: urn:intuitem:risk:req_node:esrs_p3:node450 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447 + description: "3. This Standard also requires an explanation of how such impacts,\ + \ as well as the undertaking\u2019s dependencies on value chain workers, can\ + \ create material risks or opportunities for the undertaking. For example,\ + \ negative impacts on value chain workers may disrupt the undertaking\u2019\ + s operations (through customers refusing to buy its products or state agencies\ + \ impounding its goods) and harm its reputation. Conversely, respect for workers\u2019\ + \ rights and active support programmes (for example through financial literacy\ + \ initiatives) can bring business opportunities, such as more reliable supply\ + \ or widening of the future consumer base." + - urn: urn:intuitem:risk:req_node:esrs_p3:node451 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node447 + description: "4. This Standard covers all workers in the undertaking\u2019s\ + \ upstream and downstream value chain who are or can be materially impacted\ + \ by the undertaking, including impacts that are connected with the undertaking\u2019\ + s own operations and value chain, including through its products or services,\ + \ as well as through its business relationships. This includes all workers\ + \ who are not included in the scope of \u2018own workforce\u2019 (\u2018own\ + \ workforce\u2019 includes employees, individual contractors, i.e., self-\ + \ employed workers, and workers provided by third party undertakings primarily\ + \ engaged in \u2018employment activities\u2019). Own workforce is covered\ + \ in ESRS S1 Own workforce. See AR 3 for examples of what is included in the\ + \ scope of this Standard." + - urn: urn:intuitem:risk:req_node:esrs_p3:node452 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p3:node453 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node452 + description: 5. This Standard applies when material impacts on and/or material + risks and opportunities related to value chain workers have been identified + through the materiality assessment process laid out in ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p3:node454 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node452 + description: 6. This Standard shall be read in conjunction with ESRS 1 General + requirements, and ESRS 2, as well as the ESRS S1, ESRS S3 Affected communities + and ESRS S4 Consumers and end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:node455 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node452 + description: "7. The reporting under this Standard shall be consistent, coherent\ + \ and where relevant clearly linked with reporting on the undertaking\u2019\ + s own workforce under ESRS S1, in order to ensure effective reporting." + - urn: urn:intuitem:risk:req_node:esrs_p3:node456 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node457 + assessable: true + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node456 + name: ESRS 2 General disclosures + description: 8. The requirements of this section should be read in conjunction + with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures + shall be presented alongside the disclosures required by ESRS 2, except for + SBM-3 Material impacts, risks and opportunities and their interaction with + strategy and business model, for which the undertaking has an option to present + the disclosures alongside the topical disclosure. + - urn: urn:intuitem:risk:req_node:esrs_p3:node458 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node457 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node459 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node458 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-2-9 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node459 + ref_id: S2.SBM-2-9 + description: When responding to ESRS 2 SBM-2 paragraph 43, the undertaking shall + disclose how the interests, views, and rights of its value chain workers could + be materially impacted by the undertaking, including respect for their human + rights, inform its strategy and business model. Value chain workers are a + key group of affected stakeholders. + - urn: urn:intuitem:risk:req_node:esrs_p3:node461 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node458 + name: 'Disclosure Requirement related to ESRS 2 SBM-3 ' + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461 + ref_id: S2.SBM-3-10 + description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking + shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10 + ref_id: S2.SBM-3-10.a + description: "whether and how actual and potential impacts on value chain workers,\ + \ as identified in ESRS 2 IRO-1 Description of the processes to identify and\ + \ assess material impacts, risks and opportunities: (i) originate from or\ + \ are connected to the undertaking\u2019s strategy and business models, and\ + \ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\ + \ business model; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-10 + ref_id: S2.SBM-3-10.b + description: the relationship between on the one hand its material risks and + opportunities arising from impacts and dependencies on value chain workers, + and on the other hand its strategy and business model. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461 + ref_id: S2.SBM-3-11 + description: "When fulfilling the requirements of paragraph ESRS 2 SBM-3 paragraph\ + \ 48, the undertaking shall disclose whether all value chain workers who are\ + \ likely to be materially impacted by the undertaking, including impacts that\ + \ are connected with the undertaking\u2019s own operations and value chain,\ + \ including through its products or services , as well as through its business\ + \ relationships, are included in the scope of its disclosure under ESRS 2.\ + \ In addition, the undertaking shall provide the following information:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11 + ref_id: S2.SBM-3-11.a + description: "a brief description of the types of value chain workers who could\ + \ be materially impacted by the undertaking, including impacts that connected\ + \ with the undertaking\u2019s own operations and value chain, including through\ + \ its products or services, as well as through its business relationships,\ + \ and specify whether they are:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a + ref_id: S2.SBM-3-11.a.i + description: workers working on the undertaking site but who are not part of + own workforce, i.e., who are not self-employed workers or workers provided + by third party undertakings primarily engaged in employment activities (covered + through ESRS S1); + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a + ref_id: S2.SBM-3-11.a.ii + description: "workers working for entities in the undertaking\u2019s upstream\ + \ value chain (e.g., those involved in the extraction of metals or minerals\ + \ or harvesting of commodities, in refining, manufacturing or other forms\ + \ of processing);" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a + ref_id: S2.SBM-3-11.a.iii + description: "workers working for entities in the undertaking\u2019s downstream\ + \ value chain (e.g., those involved in the activities of logistics or distribution\ + \ providers, franchisees, retailers);" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.iv + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a + ref_id: S2.SBM-3-11.a.iv + description: workers working in the operations of a joint venture or special + purpose vehicle involving the reporting undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a.v + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.a + ref_id: S2.SBM-3-11.a.v + description: workers who (within the prior categories or additionally) are particularly + vulnerable to negative impacts whether due to their inherent characteristics + or to the particular context, such as trade unionists, migrant workers, home + workers, women or young workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11 + ref_id: S2.SBM-3-11.b + description: "any geographies, at country level or other levels, or commodities\ + \ for which there is a significant risk of child labour, or of forced labour\ + \ or compulsory labour, among workers in the undertaking\u2019s value chain\ + \ ( 112 );" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11 + ref_id: S2.SBM-3-11.c + description: in the case of material negative impacts, whether they are either + (i) widespread or systemic in contexts where the undertaking operates or has + sourcing or other business relationships (e.g., child labour or forced labour + in particular commodity supply chains in specific countries or regions), or + (ii) related to individual incidents (e.g., an industrial accident or an oil + spill) or to specific business relationships. This includes consideration + of impacts on value chain workers that may arise from the transition to greener + and climate-neutral operations. Potential impacts include impacts associated + with innovation and restructuring, closure of mines, increased mining of minerals + needed for the transition to a sustainable economy, and solar panel production; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11 + ref_id: S2.SBM-3-11.d + description: "in the case of material positive impacts, a brief description\ + \ of the activities that result in the positive impacts (e.g., updated purchasing\ + \ practices, capacity-building to supply chain workers), including providing\ + \ opportunities for the workforce such as job creation and upskilling in the\ + \ context of a \u2018just transition\u2019, and the types of value chain workers\ + \ that are positively affected or could be positively affected; the undertaking\ + \ may also disclose whether the positive impacts occur in specific countries\ + \ or regions; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-11 + ref_id: S2.SBM-3-11.e + description: any material risks and opportunities for the undertaking arising + from impacts and dependencies on value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461 + ref_id: S2.SBM-3-12 + description: In describing the main types of value chain workers who are or + could be negatively affected, based on the materiality assessment set out + in ESRS 2 IRO-1, the undertaking shall disclose whether and how it has developed + an understanding of how workers with particular characteristics, those working + in particular contexts, or those undertaking particular activities may be + at greater risk of harm. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node461 + ref_id: S2.SBM-3-13 + description: The undertaking shall disclose which, if any, of its material risks + and opportunities arising from impacts and dependencies on its value chain + workers relate to specific groups of value chain workers (for example, particular + age groups, workers in a particular factory or country) rather than to all + of the value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:node478 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node457 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478 + ref_id: S2-1 + name: Disclosure Requirement S2-1 + description: Policies related to value chain workers + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + ref_id: S2-1-14 + description: The undertaking shall describe its policies adopted to manage its + material impacts on value chain workers, as well as associated material risks + and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + ref_id: S2-1-15 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of material impacts on value chain + workers specifically, as well as policies that cover material risks or opportunities + related to value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + ref_id: S2-1-16 + description: "The disclosure required by paragraph 14 shall contain the information\ + \ on the undertaking\u2019s policies to manage its material impacts, risks\ + \ and opportunities related to value chain workers in accordance with ESRS\ + \ 2 MDR-P Policies adopted to manage material sustainability matters. In addition,\ + \ the undertaking shall specify whether such policies cover specific groups\ + \ of value chain workers or all value chain workers." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + ref_id: S2-1-17 + description: 'The undertaking shall describe its human rights policy commitments + ( 113 ) that are relevant to value chain workers, including those processes + and mechanisms to monitor compliance with the UN Guiding Principles on Business + and Human Rights, ILO Declaration on Fundamental Principles and Rights at + Work or OECD Guidelines for Multinational Enterprises ( 114 ). In its disclosure, + it shall focus on those matters that are material in relation to, as well + as the general approach to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17 + ref_id: S2-1-17.a + description: respect for the human rights, including labour rights, of workers; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17 + ref_id: S2-1-17.b + description: engagement with value chain workers; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-17 + ref_id: S2-1-17.c + description: measures to provide and/or enable remedy for human rights impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + ref_id: S2-1-18 + description: The undertaking shall state whether its policies in relation to + value chain workers explicitly address trafficking in human beings ( 115 ), + forced labour or compulsory labour and child labour. It shall also state whether + the undertaking has a supplier code of conduct ( 116 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1 + ref_id: S2-1-19 + description: The undertaking shall disclose whether and how its policies with + regard to value chain workers are aligned with internationally recognised + instruments relevant to value chain workers, including the United Nations + (UN) Guiding Principles on Business and Human Rights ( 117 ). The undertaking + shall also disclose the extent to which cases of non-respect of the UN Guiding + Principles on Business and Human Rights, ILO Declaration on Fundamental Principles + and Rights at Work or OECD Guidelines for Multinational Enterprises that involve + value chain workers have been reported in its upstream and downstream value + chain and, if applicable, an indication of the nature of such cases ( 118 + ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478 + ref_id: S2-2 + name: Disclosure Requirement S2-2 + description: Processes for engaging with value chain workers about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2 + ref_id: S2-2-20 + description: The undertaking shall disclose its general processes for engaging + with value chain workers and their representatives about actual and potential + impacts on them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2 + ref_id: S2-2-21 + description: The objective of this Disclosure Requirement is to enable an understanding + of whether and how the undertaking engages, as part of its ongoing due diligence + process, with value chain workers and their legitimate representatives, or + with credible proxies, about material actual and potential positive and/or + negative impacts that do or are likely to affect them, and whether and how + perspectives of value chain workers are taken into account in the decision-making + processes of the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2 + ref_id: S2-2-22 + description: 'The undertaking shall disclose whether and how the perspectives + of value chain workers inform its decisions or activities aimed at managing + the actual and potential impacts on value chain workers. This shall include, + where relevant, an explanation of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22 + ref_id: S2-2-22.a + description: whether engagement occurs with value chain workers or their legitimate + representatives directly, or with credible proxies that have insight into + their situation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22 + ref_id: S2-2-22.b + description: the stage(s) at which engagement occurs, the type of engagement, + and the frequency of the engagement; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22 + ref_id: S2-2-22.c + description: "the function and the most senior role within the undertaking that\ + \ has operational responsibility for ensuring that this engagement happens,\ + \ and that the results inform the undertaking\u2019s approach;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22 + ref_id: S2-2-22.d + description: "where applicable, Global Framework Agreements or for agreements\ + \ that the undertaking has with global union federations related to respect\ + \ of human rights of workers in the value chain, including their right to\ + \ bargain collectively, and including an explanation of how the agreement\ + \ enables the undertaking to gain insight into those workers\u2019 perspectives;\ + \ and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-22 + ref_id: S2-2-22.e + description: where applicable, how the undertaking assesses the effectiveness + of its engagement with workers in the value chain, including, where relevant, + any agreements or outcomes that result. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2 + ref_id: S2-2-23 + description: Where applicable, the undertaking shall disclose the steps it takes + to gain insight into the perspectives of workers that may be particularly + vulnerable to impacts and/or marginalised (for example, women workers, migrant + workers, workers with disabilities). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2 + ref_id: S2-2-24 + description: If the undertaking cannot disclose the above required information + because it has not adopted a general process to engage with workers in the + value chain, it shall disclose this to be the case. It may disclose a timeframe + in which it aims to have such a process in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478 + ref_id: S2-3 + name: Disclosure Requirement S2-3 + description: Processes to remediate negative impacts and channels for value + chain workers to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3 + ref_id: S2-3-25 + description: The undertaking shall describe the processes it has in place to + provide for or cooperate in the remediation of negative impacts on value chain + workers that the undertaking is connected with, as well as channels available + to value chain workers to raise concerns and have them addressed. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3 + ref_id: S2-3-26 + description: The objective of this Disclosure Requirement is to enable an understanding + of the formal means by which value chain workers can make their concerns and + needs known directly to the undertaking and/or through which the undertaking + supports the availability of such channels (for example, grievance mechanisms + ) in the workplace of value chain workers, how follow up is carried out with + these workers regarding the issues raised, and the effectiveness of these + channels. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3 + ref_id: S2-3-27 + description: 'The undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27 + ref_id: S2-3-27.a + description: its general approach to and processes for providing or contributing + to remedy where it has caused or contributed to a material negative impact + on value chain workers, including whether and how the undertaking assesses + that the remedy provided is effective; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27 + ref_id: S2-3-27.b + description: any specific channels it has in place for value chain workers to + raise their concerns or needs directly with the undertaking and have them + addressed, including whether these are established by the undertaking itself + and/or whether they are third-party mechanisms; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27 + ref_id: S2-3-27.c + description: the processes through which it supports or requires the availability + of such channels in the workplace of value chain workers; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-27 + ref_id: S2-3-27.d + description: how it tracks and monitors issues raised and addressed, and how + it ensures the effectiveness of the channels, including through involvement + of stakeholders who are the intended users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3 + ref_id: S2-3-28 + description: The undertaking shall disclose whether and how it assesses that + value chain workers are aware of and trust these structures or processes as + a way to raise their concerns or needs and have them addressed. In addition, + the undertaking shall disclose whether it has policies in place regarding + the protection of individuals that use them against retaliation. If such information + has been disclosed in accordance with ESRS G1-1, the undertaking may refer + to that information. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3 + ref_id: S2-3-29 + description: If the undertaking cannot disclose the above required information + because it has not adopted a channel for raising concerns and/or does not + support the availability of such a channel in the workplace of value chain + workers, it shall disclose this to be the case. It may disclose a timeframe + in which it aims to have such a channel or processes in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node478 + ref_id: S2-4 + name: 'Disclosure Requirement S2-4 ' + description: Taking action on material impacts on value chain workers, and approaches + to managing material risks and pursuing material opportunities related to + value chain workers, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-30 + description: The undertaking shall disclose how it takes action to address material + impacts on value chain workers, and to manage material risks and pursue material + opportunities related to value chain workers and the effectiveness of those + actions. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-31 + description: 'The objective of this Disclosure Requirement is twofold. Firstly, + it is to enable an understanding of any actions or initiatives through which + the undertaking seeks to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31 + ref_id: S2-4-31.a + description: prevent, mitigate and remediate the negative material impacts on + value chain workers; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31 + ref_id: S2-4-31.b + description: achieve positive material impacts for value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:node515 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31 + description: Secondly, it is to enable an understanding of the ways in which + the undertaking is addressing the material risks and pursuing the material + opportunities related to workers in the value chain. + - urn: urn:intuitem:risk:req_node:esrs_p3:node516 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-31 + description: The undertaking shall provide a summarised description of the action + plans and resources to manage its material impacts, risks, and opportunities + related to value chain workers as per ESRS 2 MDR-A Actions and resources in + relation to material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-32 + description: 'In relation to material impacts, the undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32 + ref_id: S2-4-32.a + description: actions taken, planned or underway to prevent or mitigate material + negative impacts on value chain workers; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32 + ref_id: S2-4-32.b + description: whether and how it has taken action to provide or enable remedy + in relation to an actual material impact; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32 + ref_id: S2-4-32.c + description: any additional actions or initiatives it has in place with the + primary purpose of delivering positive impacts for value chain workers; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-32 + ref_id: S2-4-32.d + description: how it tracks and assesses the effectiveness of such actions and + initiatives in delivering intended outcomes for value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-33 + description: 'In relation to paragraph 30, the undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33 + ref_id: S2-4-33.a + description: the processes through which it identifies what action is needed + and appropriate in response to a particular actual or potential negative impact + on value chain workers; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33 + ref_id: S2-4-33.b + description: its approach to taking action in relation to specific material + negative impacts on value chain workers, including any action in relation + to its own purchasing or other internal practices, as well as capacity- building + or other forms of engagement with entities in the value chain, or forms of + collaborative action with industry peers or other relevant parties; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-33 + ref_id: S2-4-33.c + description: how it ensures that processes to provide or enable remedy in the + event of material negative impacts are available and effective in their implementation + and outcomes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-34 + description: 'In relation to material risks and opportunities, the undertaking + shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34 + ref_id: S2-4-34.a + description: what action is planned or underway to mitigate material risks for + the undertaking arising from its impacts and dependencies on value chain workers + and how it tracks effectiveness in practice; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-34 + ref_id: S2-4-34.b + description: what action is planned or underway to pursue material opportunities + for the undertaking in relation to value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-35 + description: The undertaking shall disclose whether and how it takes action + to avoid causing or contributing to material negative impacts on value chain + workers through its own practices, including, where relevant, in relation + to procurement, sales and data use. This may include disclosing what approach + is taken when tensions arise between the prevention or mitigation of material + negative impacts and other business pressures. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-36 + description: The undertaking shall also disclose whether severe human rights + issues and incidents connected to its upstream and downstream value chain + have been reported and, if applicable, disclose these ( 119 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-37 + description: When disclosing the information required under paragraph 32 (c), + the undertaking shall consider ESRS 2 (see ESRS 2 MDR-T Tracking effectiveness + of policies and actions through targets) if it evaluates the effectiveness + of an action by setting a target. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4 + ref_id: S2-4-38 + description: The undertaking shall disclose what resources are allocated to + the management of its material impacts, with information that enables users + to gain an understanding of how the material impacts are managed. + - urn: urn:intuitem:risk:req_node:esrs_p3:node533 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node457 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node533 + ref_id: S2-5 + name: Disclosure Requirement S2-5 + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5 + ref_id: S2-5 39 + description: 'The undertaking shall disclose the time-bound and outcome-oriented + targets it may have set related to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39 + ref_id: S2-5 39.a + description: reducing negative impacts on value chain workers; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39 + ref_id: S2-5 39.b + description: advancing positive impacts on value chain workers; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-39 + ref_id: S2-5 39.c + description: managing material risks and opportunities related to value chain + workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-40 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5 + ref_id: S2-5 40 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking is using time-bound and outcome-oriented + targets to drive and measure its progress in addressing material negative + impacts, and/or advancing positive impacts on value chain workers, and/or + in managing material risks and opportunities related to value chain workers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5 + ref_id: S2-5 41 + description: The summarised description of the targets to manage its material + impacts, risks and opportunities related to value chain workers shall contain + the information requirements defined in ESRS 2 MDR-T. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5 + ref_id: S2-5 42 + description: 'The undertaking shall disclose the process for setting the targets, + including whether and how the undertaking engaged directly with workers in + the value chain, their legitimate representatives, or with credible proxies + that have insight into their situation in:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42 + ref_id: S2-5 42.a + description: setting any such targets; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42 + ref_id: S2-5 42.b + description: "tracking the undertaking\u2019s performance against them; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-42 + ref_id: S2-5 42.c + description: "identifying any lessons or improvements as a result of the undertaking\u2019\ + s performance." + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2-appendix-a + assessable: false + depth: 1 + ref_id: ESRS S2-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node546 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2-appendix-a + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node547 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node546 + description: AR 1. In addition to the issues listed in paragraph 2, the undertaking + may also consider disclosing information about other issues relevant to a + material impact for a shorter period of time, for instance initiatives regarding + the health and safety of value chain workers during a pandemic. + - urn: urn:intuitem:risk:req_node:esrs_p3:node548 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node546 + description: AR 2. The overview of social and human rights matters provided + in paragraph 2 is not meant to imply that all of these issues should be disclosed + in each Disclosure Requirement in this Standard. Rather, it provides a list + of matters that the undertaking shall consider in its materiality assessment + (ref. to ESRS 1 chapter 3 Double materiality as the basis for sustainability + disclosures and ESRS 2 IRO-1) related to value chain workers and, as appropriate, + disclose as material impacts, risks and opportunities within the scope of + this Standard. + - urn: urn:intuitem:risk:req_node:esrs_p3:node549 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node546 + description: "AR 3. Examples of workers that fall within the scope of this Standard\ + \ are:\n(a) workers of outsourced services working in the workplace of the\ + \ undertaking (e.g., third party catering or security workers);\n(b) workers\ + \ of a supplier contracted by the undertaking who work on the supplier\u2019\ + s premises using the supplier\u2019s work methods;\n(c) workers for a \u2018\ + downstream\u2019 entity which purchases goods or services from the undertaking;\n\ + (d) workers of an equipment supplier to the undertaking who, at a workplace\ + \ controlled by the undertaking, perform regular maintenance on the supplier\u2019\ + s equipment (e.g., photocopier) as stipulated in the contract between the\ + \ equipment supplier and the undertaking; and\n(e) workers deeper in the supply\ + \ chain who are extracting commodities that are then processed into components\ + \ that go in the undertaking\u2019s products." + - urn: urn:intuitem:risk:req_node:esrs_p3:node550 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s2-appendix-a + name: ESRS 2 General disclosures + - urn: urn:intuitem:risk:req_node:esrs_p3:node551 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node550 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node552 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node551 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-2.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node552 + ref_id: S2.SBM-2.AR-4 + description: Disclosure Requirement ESRS 2 SBM-2 requires the undertaking to + provide an understanding of whether and how it considers the role that its + strategy and business model may play in creating, exacerbating or mitigating + significant material impacts on value chain workers, and whether and how the + business model and strategy are adapted to address such material impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-2.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node552 + ref_id: S2.SBM-2.AR-5 + description: "While value chain workers may not be engaging with the undertaking\ + \ at the level of its strategy or business model, their views can inform the\ + \ undertaking\u2019s assessment of its strategy and business model. The undertaking\ + \ may disclose the views of the value chain workers and value chain workers\u2019\ + \ representatives." + - urn: urn:intuitem:risk:req_node:esrs_p3:node555 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node551 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555 + ref_id: S2.SBM-3.AR-6 + description: "Impacts on value chain workers can originate in the undertaking\u2019\ + s strategy or business model in a number of different ways. For example, impacts\ + \ may relate to the undertaking\u2019s value proposition (such as providing\ + \ lowest cost products or services, or high-speed delivery, in ways that put\ + \ pressure on labour rights in the upstream and downstream value chains),\ + \ its value chain (such as relying on commodities of unclear provenance, without\ + \ visibility on impacts on workers), or its cost structure and the revenue\ + \ model (e.g. shifting inventory risk to suppliers, with knock-on effects\ + \ on the labour rights of their workers)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555 + ref_id: S2.SBM-3.AR-7 + description: Impacts on value chain workers that originate in the strategy or + the business model can also bring material risks to the undertaking. For example, + in the context of a pandemic or other severe health crisis, undertakings that + rely on contingent labour with little to no access to sick care and health + benefits may face severe operational and business continuity risks as workers + have no choice but to keep working while sick, further exacerbating the spread + of the disease and causing major supply chain breakdowns. Another example + is where selling goods premised on cheapest prices for customers create operational + risks as suppliers under extreme price pressure may sub-contract production, + leading to lower quality, and a longer, less transparent, and less controllable + supply chain. Reputational and business opportunity risks linked to the exploitation + of low-skilled, low-paid workers in sourcing geographies with minimal protections + for them are also increasing with media backlash and consumer preferences + moving to more ethically sourced or sustainable goods. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555 + ref_id: S2.SBM-3.AR-8 + description: "Examples of particular characteristics of value chain workers\ + \ that may be considered by the undertaking when responding to paragraph 12\ + \ relate to young workers that may be more susceptible to impacts on their\ + \ physical and mental development, or women workers in a context where women\ + \ are routinely discriminated against in the terms and conditions of work,\ + \ or migrant workers in a context where the market for the supply of labour\ + \ is poorly regulated and workers are routinely charged recruitment fees.\ + \ For some workers, the inherent nature of the activity that they are required\ + \ to undertake may put them at risk (e.g., workers required to handle chemicals\ + \ or operate certain equipment or low paid workers who are on \u2018zero hours\u2019\ + \ contracts)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2.sbm-3.ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node555 + ref_id: S2.SBM-3.AR-9 + description: "With regard to paragraph 13, material risks could also arise because\ + \ of the undertaking\u2019s dependency on value chain workers where low likelihood\ + \ but high impact events may trigger financial effects; for example, where\ + \ a global pandemic leads to severe health impacts on workers at all stages\ + \ of the value chain resulting in major disruptions to production and distribution.\ + \ Other examples of risk related to the undertaking\u2019s dependency on value\ + \ chain workers include a shortage in skilled workers or political decisions\ + \ or legislation affecting value chain workers working for logistics providers.\ + \ For example, if some workers in the undertaking\u2019s value chain are at\ + \ risk of forced labour, and the undertaking is importing products into countries\ + \ where the law allows for the confiscation of imported goods that are suspected\ + \ of being made with forced labour." + - urn: urn:intuitem:risk:req_node:esrs_p3:node560 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node550 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560 + ref_id: S2-1 AR + name: Disclosure Requirement S2-1 + description: Policies related to value chain workers + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 10 + description: "If the policies are limited to the undertaking\u2019s own workforce\ + \ and do not cover workers in upstream and downstream entities and relationships,\ + \ they shall be disclosed under ESRS S1 and not in relation to this requirement." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 11 + description: If the disclosures under ESRS S1 include information relevant for + workers in the value chain, a reference to this can be made here; disclosures + on the remaining elements shall then be fulfilled under this Disclosure Requirement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 12 + description: The undertaking may disclose explanations of significant changes + to the policies adopted during the reporting year (e.g., new expectations + for suppliers, new or additional approaches to due diligence and remedy). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 13 + description: The policy may take the form of a stand-alone policy regarding + value chain workers or be included in a broader document such as a code of + ethics or a general sustainability policy that has already been disclosed + by the undertaking as part of another ESRS. In those cases, the undertaking + shall provide an accurate cross-reference to identify the aspects of the policy + that satisfy the requirements of this Disclosure Requirement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 14 + description: "When disclosing the alignment of its policies with the UN Guiding\ + \ Principles on Business and Human Rights, the undertaking shall consider\ + \ that the Guiding Principles refer to the International Bill of Rights, which\ + \ consist of the Universal Declaration of Human Rights and the two Covenants\ + \ that implement it, as well as the International Labour Organisation\u2019\ + s Declaration on Fundamental Rights and Principles at Work and the core conventions\ + \ that underpin it, and may disclose its alignment with these instruments." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 15 + description: When disclosing how external-facing policies are embedded, the + undertaking may, for example, consider internal policies of responsible sourcing, + and alignment with other policies relevant to value chain workers, for example, + regarding forced labour. With regard to supplier codes of conduct that the + undertaking may have, the summary shall indicate whether they include provisions + addressing the safety of workers, precarious work (for example, the use of + workers on short-term or limited hours contracts, workers employed via third + parties, sub-contracting to third parties or use of informal workers), human + trafficking, the use of forced labour or child labour, and whether such provisions + are fully in line with applicable ILO standards. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-1-ar + ref_id: S2-1 AR 16 + description: "The undertaking may provide an illustration of the types of communication\ + \ of its policies to those individuals, group of individuals or entities for\ + \ whom they are relevant, either because they are expected to implement them\ + \ (for example, the undertaking\u2019s employees, contractors and suppliers),\ + \ or because they have a direct interest in their implementation (for example,\ + \ own workers, investors). It may disclose communication tools and channels\ + \ (for example, flyers, newsletters, dedicated websites, social media, face\ + \ to face interactions, workers\u2019 representatives), aimed at ensuring\ + \ that the policy is accessible and that different audiences understand its\ + \ implications. The undertaking may also explain how it identifies and removes\ + \ potential barriers for dissemination, such as through translation into relevant\ + \ languages or the use of graphic depictions." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560 + ref_id: S2-2 AR + name: Disclosure Requirement S2-2 + description: Processes for engaging with value chain workers about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar + ref_id: S2-2 AR 17 + description: When describing which function or role has operational responsibility + for such engagement and/or ultimate accountability, the undertaking may disclose + whether this is a dedicated role or function or part of a broader role or + function, and whether any capacity building activities have been offered to + support the staff to undertake engagement. If it cannot identify such a position + or function, it may state that this is the case. This disclosure could also + be fulfilled by making reference to information disclosed according to ESRS + 2 GOV-1 The role of the administrative, management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar + ref_id: S2-2 AR 18 + description: 'When preparing the disclosures described in paragraph 22 b) and + c), the following illustrations may be considered:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18 + ref_id: S2-2 AR 18.a + description: examples of stages at which engagement occurs are i) determining + the approach to mitigation and ii) evaluation the effectiveness of mitigation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18 + ref_id: S2-2 AR 18.b + description: for type of engagement, these could be participation, consultation + and/or information; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18 + ref_id: S2-2 AR 18.c + description: for the frequency of the engagement, information may be provided + on whether engagement occurs on a regular basis, at certain points in a project + or business process, for example, when a new harvest season begins or a new + production line is opened, as well as whether it occurs in response to legal + requirements and/or in response to stakeholder requests and whether the result + of the engagement is being integrated into the undertaking's decision- making + processes; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-18 + ref_id: S2-2 AR 18.d + description: for the role with operational responsibility, whether the undertaking + requires relevant staff to have certain skills, or whether it provides training + or capacity building to relevant staff to undertake engagement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar + ref_id: S2-2 AR 19 + description: Global Framework Agreements (GFA) serve to establish an ongoing + relationship between a multinational enterprise and a Global Union Federation + to ensure that the undertaking adheres to the same standards in every country + in which it operates. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-2-ar + ref_id: S2-2 AR 20 + description: To illustrate how the perspectives of value chain workers have + informed specific decisions or activities of the undertaking, the undertaking + may provide examples from the current reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560 + ref_id: S2-3 AR + name: Disclosure Requirement S2-3 + description: Processes to remediate negative impacts and channels for value + chain workers to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 21 + description: In fulfilling the requirements set out by Disclosure Requirement + ESRS S2-3, the undertaking may be guided by the content of the UN Guiding + Principles on Business and Human Rights and the OECD Guidelines for Multinational + Enterprises focused on remediation and grievance mechanisms. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 22 + description: Channels for raising concerns or needs include grievance mechanisms, + hotlines, trade unions (where workers are unionised), dialogue processes or + other means through which value chain workers or their legitimate representatives + can raise concerns about impacts or explain needs that they would like the + undertaking to address. This could include both channels provided by the undertaking + directly and channels provided by the entities where the value chain workers + are working, in addition to any other mechanisms the undertaking may use to + gain insight into the management of impacts on workers, such as compliance + audits. Where the undertaking is relying solely on information about the existence + of such channels provided by its business relationships to answer this requirement, + it may state that. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 23 + description: To provide greater insight into the information covered in Disclosure + Requirement ESRS S2-3, the undertaking may explain whether and how value chain + workers that may be affected are able to access channels at the level of the + undertaking they are employed by, or contracted to work for, in relation to + each material impact. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 24 + description: Third party mechanisms could include those operated by the government, + NGOs, industry associations and other collaborative initiatives. The undertaking + may disclose whether these are accessible to all workers who may be potentially + or actually materially impacted by the undertaking, or individuals or organisations + acting on their behalf or who are otherwise in a position to be aware of negative + impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 25 + description: In relation to the protection of individuals that use the mechanisms + against the retaliation, the undertaking may describe whether it treats grievances + confidentially and with respect to the rights of privacy and data protection; + and whether the mechanisms allow for workers to use them anonymously (for + example, through representation by a third party). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 26 + description: In disclosing whether and how the undertaking knows that value + chain workers are aware of and trust any of these channels, the undertaking + may provide relevant and reliable data about the effectiveness of these channels + from the perspective of value chain workers themselves. Examples of sources + of information are surveys of workers that have used such channels and their + levels of satisfaction with the process and outcomes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar + ref_id: S2-3 AR 27 + description: "In describing the effectiveness of channels for value chain workers\ + \ to raise concerns, the undertaking may be guided by the following questions,\ + \ based on the \u2018effectiveness criteria for non-judicial grievance mechanisms\u2019\ + , as laid out in the UN Guiding Principles on Business and Human Rights, in\ + \ particular Principle 31. The below considerations may be applied to individual\ + \ channels or to a collective system of channels:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.a + description: do the channels hold legitimacy by providing appropriate accountability + for their fair conduct and building stakeholder trust? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.b + description: are the channels known and accessible to stakeholders? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.c + description: ' do the channels have clear and known procedures, with indicative + timeframes?' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.d + description: do the channels ensure reasonable access for stakeholders to sources + of information, advice and expertise? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.e + description: do the channels offer transparency by providing sufficient information + both to complainants and, where applicable, to meet any public interest? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.f + description: do outcomes achieved through the channels accord with internationally + recognised human rights? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.g + description: does the undertaking identify insights from the channels that support + continuous learning in both improving the channels and preventing future impacts? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-3-ar-27 + ref_id: S2-3 AR 27.h + description: does the undertaking focus on dialogue with complainants as the + means to reach agreed solutions, rather than seeking to unilaterally determine + the outcome? + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node560 + ref_id: S2-4 AR + name: Disclosure Requirement S2-4 + description: Taking action on material impacts on value chain workers, and approaches + to managing material risks and pursuing material opportunities related to + value chain workers, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 28 + description: 'It may take time to understand negative impacts and how the undertaking + may be involved with them through its value chain, as well as to identify + appropriate responses and put them into practice. Therefore, the undertaking + shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28 + ref_id: S2-4 AR 28.a + description: its general and specific approaches to addressing material negative + impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28 + ref_id: S2-4 AR 28.b + description: its initiatives aimed at contributing to additional material positive + impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28 + ref_id: S2-4 AR 28.c + description: how far it has progressed in its efforts during the reporting period; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-28 + ref_id: S2-4 AR 28.d + description: its aims for continued improvement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 29 + description: Appropriate action can vary according to whether the undertaking + causes or contributes to a material impact or whether the material impact + is directly linked to its own operations, products or services through a business + relationship. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 30 + description: "Given that material negative impacts affecting value chain workers\ + \ that have occurred during the reporting period may also be linked to entities\ + \ or operations outside its direct control, the undertaking may disclose whether\ + \ and how it seeks to use its leverage in its business relationships to manage\ + \ those impacts. This may include using commercial leverage (for example,\ + \ enforcing contractual requirements with business relationships or implementing\ + \ incentives), other forms of leverage within the relationship (such as providing\ + \ training or capacity-building on workers\u2019 rights to entities with which\ + \ the undertaking has a business relationships) or collaborative leverage\ + \ with peers or other actors (such as initiatives aimed at responsible recruitment\ + \ or ensuring workers receive an adequate wage)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 31 + description: When the undertaking discloses its participation in an industry + or multi-stakeholder initiative as part of its actions to address material + negative impacts, the undertaking may disclose how the initiative, and its + own involvement, is aiming to address the material impact concerned. It may + disclose under ESRS S2-5 the relevant targets set by the initiative and progress + towards them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 32 + description: When disclosing whether and how the undertaking considers actual + and potential impacts on value chain workers in decisions to terminate business + relationships and whether and how it seeks to address any negative impacts + that may result from termination, the undertaking may include examples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 33 + description: In disclosing how it tracks the effectiveness of its actions to + manage material impacts during the reporting period, the undertaking may disclose + any lessons learned from the previous and current reporting periods. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 34 + description: Processes used to track the effectiveness of actions can include + internal or external auditing or verification, court proceedings and/or related + court decisions, impact assessments, measurement systems, stakeholder feedback, + grievance mechanisms, external performance ratings, and benchmarking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 35 + description: "Reporting on effectiveness is aimed at enabling the understanding\ + \ of the links between actions taken by the undertaking and the effective\ + \ management of impacts. For example, to show the effectiveness of its actions\ + \ to support its suppliers with improving their working conditions, the undertaking\ + \ may disclose survey feedback from the suppliers\u2019 workers showing that\ + \ working conditions have improved since the time the undertaking began working\ + \ with those suppliers. Additional information that the undertaking may provide\ + \ includes data showing a decrease in the number of incidents identified through\ + \ for instance, independent audits." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 36 + description: "With regard to initiatives or processes the undertaking has in\ + \ place that are based on affected workers\u2019 needs and with regard to\ + \ progress in the implementation of such initiatives or processes, the undertaking\ + \ may disclose:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36 + ref_id: S2-4 AR 36.a + description: information about whether and how value chain workers and legitimate + representatives or their credible proxies play a role in decisions regarding + the design and implementation of these programmes or processes; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-36 + ref_id: S2-4 AR 36.b + description: information about the intended or achieved positive outcomes for + value chain workers of these initiatives or processes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-37 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 37 + description: "The undertaking may disclose whether any initiatives or processes\ + \ whose primary aim is to deliver positive impacts for value chain workers\ + \ are designed also to support the achievement of one or more of the UN Sustainable\ + \ Development Goals (SDGs). For example, through a commitment to advance UN\ + \ SDG 8 to \u2018promote sustained, inclusive and sustainable economic growth,\ + \ full and productive employment and decent work for all\u2019 the undertaking\ + \ may be providing capacity-building to smallholders in its supply chain,\ + \ resulting in increases in their income; or it may be supporting training\ + \ to increase the proportion of women able to take delivery jobs in its downstream\ + \ value chain." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 38 + description: When disclosing the intended or achieved positive outcomes of its + actions for value chain workers a distinction is to be made between evidence + of certain activities having occurred (e.g., that x number of workers have + received financial literacy training) from evidence of actual outcomes for + workers (e.g., that x workers report that they are able to better manage their + household budgets so as to meet their savings goals). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 39 + description: "When disclosing whether initiatives or processes also play a role\ + \ in mitigating material negative impacts, the undertaking may e.g., consider\ + \ programmes that aim to advance women workers\u2019 financial literacy that\ + \ have resulted in more women being promoted as well as in reports of reduced\ + \ sexual harassment in the workplace." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 40 + description: "When disclosing the material risks and opportunities related to\ + \ the undertaking\u2019s impacts or dependencies on value chain workers, the\ + \ undertaking may consider the following:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40 + ref_id: S2-4 AR 40.a + description: "risks related to the undertaking\u2019s impacts on value chain\ + \ workers may include the reputational or legal exposure where value chain\ + \ workers are found to be subject to forced labour or child labour;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40 + ref_id: S2-4 AR 40.b + description: "risks related to the undertaking\u2019s dependencies on value\ + \ chain workers may include disruption of business operations where a pandemic\ + \ closes significant parts of its supply chain or distribution network;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40 + ref_id: S2-4 AR 40.c + description: "opportunities related to the undertaking\u2019s impacts on value\ + \ chain workers may include market differentiation and greater customer appeal\ + \ from guaranteeing decent pay and conditions for non- employee workers; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-40 + ref_id: S2-4 AR 40.d + description: "opportunities related to the undertaking\u2019s dependencies on\ + \ value chain workers might include the achievement of a future sustainable\ + \ supply of a commodity by ensuring smallholder farmers earn enough to persuade\ + \ future generations to keep farming that crop." + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 41 + description: When disclosing whether dependencies turn into risks, the undertaking + shall consider external developments. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 42 + description: When disclosing policies, actions and resources and targets related + to the management of material risks and opportunities, in cases where risks + and opportunities arise from a material impact, the undertaking may cross-reference + its disclosures on policies, action and resources and targets in relation + to that impact. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 43 + description: The undertaking shall consider whether and how its process(es) + to manage material risks related to value chain workers are integrated into + its existing risk management process(es). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar-44 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-4-ar + ref_id: S2-4 AR 44 + description: When disclosing the resources allocated to the management of material + impacts, the undertaking may disclose which internal functions are involved + in managing the impacts and what types of action they take to address negative + and advance positive impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:node622 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node550 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node622 + ref_id: S2-5 AR + name: Disclosure Requirement S2-5 + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar + ref_id: S2-5 AR 45 + description: 'When disclosing information about targets in accordance with paragraph + 39, the undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45 + ref_id: S2-5 AR 45.a + description: the intended outcomes to be achieved in the lives of value chain + workers, being as specific as possible; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45 + ref_id: S2-5 AR 45.b + description: the stability of the targets over time in terms of definitions + and methodologies to enable comparability over time; + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-45 + ref_id: S2-5 AR 45.c + description: the standards or commitments on which the targets are based (for + instance codes of conduct, sourcing policies, global frameworks or industry + codes). + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-46 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar + ref_id: S2-5 AR 46 + description: Targets related to material risks and opportunities may be the + same as or distinct from targets related to material impacts. For example, + a target to reach living wages for supply chain workers could both reduce + impacts on those workers and reduce associated risks in terms of the quality + and reliability of supply. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-47 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar + ref_id: S2-5 AR 47 + description: The undertaking may also distinguish between short-, medium- and + long-term targets covering the same policy commitment. For example, the undertaking + may have a long-term target to achieve an 80% reduction in health and safety + incidents affecting the workers of a given supplier by 2030 and a near-term + target to reduce their overtime hours of delivery drivers by x% while maintaining + their income by 2024. + - urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar-48 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s2-5-ar + ref_id: S2-5 AR 48 + description: When modifying or replacing a target in the reporting period, the + undertaking may explain the change by cross-referencing it to significant + changes in the business model or to broader changes in the accepted standard + or legislation from which the target is derived to provide contextual information, + as per ESRS 2 BP-2 Disclosures in relation to specific circumstances. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3 + assessable: false + depth: 1 + ref_id: ESRS S3 + name: AFFECTED COMMUNITIES + - urn: urn:intuitem:risk:req_node:esrs_p3:node632 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node633 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node632 + description: "1. The objective of this Standard is to specify disclosure requirements\ + \ which will enable users of the sustainability statement to understand material\ + \ impacts on affected communities connected with the undertaking\u2019s own\ + \ operations and value chain, including through its products or services,\ + \ as well as through its business relationships, and its related material\ + \ risks and opportunities, including:\n(a) how the undertaking affects communities,\ + \ in areas where impacts are most likely to be present and severe, in terms\ + \ of material positive and negative actual or potential impacts;\n(b) any\ + \ actions taken, and the result of such actions, to prevent, mitigate or remediate\ + \ actual or potential negative impacts, and to address risks and opportunities;\n\ + (c) the nature, type and extent of the undertaking\u2019s material risks and\ + \ opportunities related to its impacts and dependencies on affected communities,\ + \ and how the undertaking manages them; and\n(d) the financial effects on\ + \ the undertaking over the short-, medium- and long-term of material risks\ + \ and opportunities arising from the undertaking\u2019s impacts and dependencies\ + \ on affected communities." + - urn: urn:intuitem:risk:req_node:esrs_p3:node634 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node632 + description: "2. In order to meet the objective, this Standard requires an explanation\ + \ of the general approach the undertaking takes to identify and manage any\ + \ material actual and potential impacts on affected communities in relation\ + \ to:\n(a) communities\u2019 economic, social and cultural rights (for example,\ + \ adequate housing, adequate food, water and sanitation, land-related and\ + \ security-related impacts);\n(b) communities\u2019 civil and political rights\ + \ (for example, freedom of expression, freedom of assembly, impacts on human\ + \ rights defenders); and\n(c) particular rights of indigenous peoples (for\ + \ example, free, prior and informed consent, self-determination, cultural\ + \ rights)." + - urn: urn:intuitem:risk:req_node:esrs_p3:node635 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node632 + description: "3. This Standard also requires an explanation of how such impacts,\ + \ as well as the undertaking\u2019s dependencies on affected communities,\ + \ can create material risks or opportunities for the undertaking. For example,\ + \ negative relationships with affected communities may disrupt the undertaking\u2019\ + s own operations or harm its reputation, while constructive relationships\ + \ can bring business benefits, such as stable and conflict-free operations\ + \ and a greater ease of recruiting locally." + - urn: urn:intuitem:risk:req_node:esrs_p3:node636 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p3:node637 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node636 + description: 4. This standard applies when material impacts on and/or material + risks and opportunities related to affected communities have been identified + through the materiality assessment process laid out in ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p3:node638 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node636 + description: 5. This Standard shall be read in conjunction with ESRS 1 General + requirements, and ESRS 2, as well as the ESRS S1 Own workforce, ESRS S2 Workers + in the value chain and ESRS S4 Consumers and end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:node639 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node640 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node639 + name: ESRS 2 General disclosures + description: 6. The requirements of this section should be read in conjunction + with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures + shall be presented alongside the disclosures required by ESRS 2, except for + SBM-3 Material impacts, risks and opportunities and their interaction with + strategy and business model, for which the undertaking has an option to present + the disclosures alongside the topical disclosure. + - urn: urn:intuitem:risk:req_node:esrs_p3:node641 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node640 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node642 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node641 + name: 'Disclosure Requirement related to ESRS 2 SBM-2 ' + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-2-7 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node642 + ref_id: S3.SBM-2-7 + description: When responding to ESRS 2 SBM-2, paragraph 43, the undertaking + shall disclose how the views, interests, and rights of affected communities, + including respect for their human rights (and their rights as indigenous peoples, + where applicable), inform its strategy and business model. Affected communities + are a key group of affected stakeholders. + - urn: urn:intuitem:risk:req_node:esrs_p3:node644 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node641 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644 + ref_id: S3.SBM-3-8 + description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking + shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8 + ref_id: S3.SBM-3-8.a + description: "whether and how actual and potential impacts on affected communities\ + \ as identified in ESRS 2 IRO-1 Description of the processes to identify and\ + \ assess material impacts, risks and opportunities: (i) originate from or\ + \ are connected to the undertaking\u2019s strategy and business models, and\ + \ (ii) inform and contribute to adapting the undertaking\u2019s strategy and\ + \ business model; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-8 + ref_id: S3.SBM-3-8.b + description: the relationship between its material risks and opportunities arising + from impacts and dependencies on affected communities and its strategy and + business model. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644 + ref_id: S3.SBM-3-9 + description: "When fulfilling the requirements of paragraph 48, the undertaking\ + \ shall disclose whether all affected communities who are likely to be materially\ + \ impacted by the undertaking, including impacts that are connected with the\ + \ undertaking\u2019s own operations and value chain, including through its\ + \ products or services, as well as through its business relationships, are\ + \ included in the scope of its disclosure under ESRS 2. In addition, the undertaking\ + \ shall provide the following information:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9 + ref_id: S3.SBM-3-9.a + description: 'a brief description of the types of communities subject to material + impacts by its own operations or through its upstream and downstream value + chain, and specify whether they are:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a + ref_id: S3.SBM-3-9.a.i + description: "communities living or working around the undertaking\u2019s operating\ + \ sites, factories, facilities or other physical operations, or more remote\ + \ communities affected by activities at those sites (for example by downstream\ + \ water pollution);" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a + ref_id: S3.SBM-3-9.a.ii + description: "communities along the undertaking\u2019s value chain (for example,\ + \ those affected by the operations of suppliers facilities or by the activities\ + \ of logistics or distribution providers);" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a + ref_id: S3.SBM-3-9.a.iii + description: communities at one or both endpoints of the value chain (for example, + at the point of extraction of metals or minerals or harvesting of commodities, + or communities around waste or recycling sites); + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a.iv + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.a + ref_id: S3.SBM-3-9.a.iv + description: communities of indigenous peoples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9 + ref_id: S3.SBM-3-9.b + description: "in the case of material negative impacts, whether they are either\ + \ (i) widespread or systemic in contexts where the undertaking operates or\ + \ has sourcing or other business relationships (for example, marginalised\ + \ populations suffering impacts on their health and quality of life in a highly\ + \ industrialised area), or (ii) related to individual incidents in the undertaking\u2019\ + s own operations (e.g., a toxic waste spill affecting a community\u2019s access\ + \ to clean drinking water) or in a specific business relationship (e.g., a\ + \ peaceful protest by communities against business operations that was met\ + \ with a violent response from the undertaking\u2019s security services).\ + \ This includes consideration of impacts on affected communities that may\ + \ arise from the transition to greener and climate- neutral operations. Potential\ + \ impacts include impacts associated with innovation and restructuring, closure\ + \ of mines, increased mining of minerals needed for the transition to a sustainable\ + \ economy and solar panel production;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9 + ref_id: S3.SBM-3-9.c + description: in the case of material positive impacts, a brief description of + the activities that result in the positive impacts (for example, capacity- + building to support more and new forms of local livelihoods) and the types + of communities that are positively affected or could be positively affected; + the undertaking may also disclose whether the positive impacts occur in specific + countries or regions; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-9 + ref_id: S3.SBM-3-9.d + description: any material risks and opportunities for the business arising from + impacts and dependencies on affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644 + ref_id: S3.SBM-3-10 + description: In describing the main types of communities who are or could be + negatively affected, based on the materiality assessment set out in Disclosure + Requirement ESRS 2 IRO-1, the undertaking shall disclose whether and how it + has developed an understanding of how affected communities with particular + characteristics or those living in particular contexts, or those undertaking + particular activities may be at greater risk of harm. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node644 + ref_id: S3.SBM-3-11 + description: The undertaking shall disclose which, if any, of its material risks + and opportunities arising from impacts and dependencies on affected communities + relate to specific groups of affected communities rather than to all affected + communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:node659 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node640 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659 + ref_id: S3-1 + name: Disclosure Requirement S3-1 + description: Policies related to affected communities + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-12 + description: The undertaking shall describe its policies adopted to manage its + material impacts on affected communities, as well as associated material risks + and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-13 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of material impacts on affected + communities specifically, as well as policies that cover material risks or + opportunities related to affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-14 + description: "The disclosure required by paragraph 12 shall contain the information\ + \ on the undertaking\u2019s policies to manage its material impacts, risks\ + \ and opportunities related to affected communities in accordance with ESRS\ + \ 2 MDR-P Policies adopted to manage material sustainability matters. In addition,\ + \ the undertaking shall specify if such policies cover specific affected communities\ + \ or all affected communities." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-15 + description: The undertaking shall disclose any particular policy provisions + for preventing and addressing impacts on indigenous peoples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-16 + description: 'The undertaking shall describe its human rights policy commitments + ( 120 ) that are relevant to affected communities, including those processes + and mechanisms to monitor compliance with the UN Guiding Principles on Business + and Human Rights, ILO Declaration on Fundamental Principles and Rights at + Work or OECD Guidelines for Multinational Enterprises. In its disclosure it + shall focus on those matters that are material in relation to ( 121 ), as + well as its general approach to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16 + ref_id: S3-1-16.a + description: respect for the human rights of communities, and indigenous peoples + specifically; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16 + ref_id: S3-1-16.b + description: engagement with affected communities; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-16 + ref_id: S3-1-16.c + description: measures to provide and/or enable remedy for human rights impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-17 + description: The undertaking shall disclose whether and how its policies with + regard to affected communities are aligned with internationally recognised + standards relevant to communities and indigenous peoples specifically, including + the United Nations (UN) Guiding Principles on Business and Human Rights. The + undertaking shall also disclose the extent to which cases of non-respect of + the UN Guiding Principles on Business and Human Rights, ILO Declaration on + Fundamental Principles and Rights at Work or OECD Guidelines for Multinational + Enterprises that involve affected communities have been reported in its own + operations or in its upstream and downstream value chain and, if applicable, + an indication of the nature of such cases ( 122 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1 + ref_id: S3-1-18 + description: The policy may take the form of a stand-alone policy regarding + communities or be included in a broader document such as a code of ethics + or a general sustainability policy that has already been disclosed by the + undertaking as part of another ESRS. In those cases, the undertaking shall + provide an accurate cross-reference to identify the aspects of the policy + that satisfy the requirements of this Disclosure Requirement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659 + ref_id: S3-2 + name: Disclosure Requirement S3-2 + description: Processes for engaging with affected communities about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + ref_id: S3-1-19 + description: The undertaking shall disclose its general processes for engaging + with affected communities and their representatives about actual and potential + impacts on them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + ref_id: S3-1-20 + description: The objective of this Disclosure Requirement is to enable an understanding + of whether and how the undertaking engages, as part of its ongoing due diligence + process, with affected communities, their legitimate representatives, or with + credible proxies, about material actual and potential positive and/or negative + impacts that do or are likely to affect them, and whether and how perspectives + of affected communities are taken into account in the decision-making processes + of the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + ref_id: S3-1-21 + description: 'The undertaking shall disclose whether and how the perspectives + of affected communities inform its decisions or activities aimed at managing + actual and potential impacts on communities. This shall include, where relevant, + an explanation of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21 + ref_id: S3-1-21.a + description: whether engagement occurs with affected communities or their legitimate + representatives directly, or with credible proxies that have insight into + their situation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21 + ref_id: S3-1-21.b + description: the stage(s) at which engagement occurs, the type of engagement, + and the frequency of the engagement; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21 + ref_id: S3-1-21.c + description: "the function and the most senior role within the undertaking that\ + \ has operational responsibility for ensuring this engagement happens, and\ + \ that the results inform the undertaking\u2019s approach;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-21 + ref_id: S3-1-21.d + description: where applicable, how the undertaking assesses the effectiveness + of its engagement with affected communities, including, where relevant, any + agreements or outcomes that result. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + ref_id: S3-1-22 + description: Where applicable, the undertaking shall disclose the steps it takes + to gain insight into the perspectives of affected communities that may be + particularly vulnerable to impacts and/or marginalised, and into the perspective + of specific groups within the affected communities, such as women and girls. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + ref_id: S3-1-23 + description: 'Where affected communities are indigenous peoples, the undertaking + shall also disclose how it takes into account and ensures respect of their + particular rights in its stakeholder engagement approach, including their + right to free, prior and informed consent with regard to: (i) their cultural, + intellectual, religious and spiritual property; (ii) activities affecting + their lands and territories; and (iii) legislative or administrative measures + that affect them. In particular, where engagement occurs with indigenous peoples, + the undertaking shall also disclose whether and how indigenous peoples have + been consulted on the mode and parameters of the engagement (for example, + in designing the agenda, nature, and timeliness of the engagement).' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2 + ref_id: S3-1-24 + description: If the undertaking cannot disclose the above required information + because it has not adopted a general process to engage with affected communities, + it shall disclose this to be the case. It may disclose a timeframe in which + it aims to have such a process in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659 + ref_id: S3-3 + name: Disclosure Requirement S3-3 + description: Processes to remediate negative impacts and channels for affected + communities to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3 + ref_id: S3-3-25 + description: The undertaking shall describe the processes it has in place to + provide for or cooperate in the remediation of negative impacts on affected + communities that the undertaking is connected with, as well as channels available + to affected communities to raise concerns and have them addressed. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3 + ref_id: S3-3-26 + description: The objective of this Disclosure Requirement is to enable an understanding + of the formal means by which affected communities can make their concerns + and needs known directly to the undertaking, and/or through which the undertaking + supports the availability of such channels (for example, grievance mechanisms) + by its business relationships, how follow up is performed with these communities + regarding the issues raised, and the effectiveness of these channels. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3 + ref_id: S3-3-27 + description: 'The undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27 + ref_id: S3-3-27.a + description: its general approach to and processes for providing or contributing + to remedy where it has identified that it has caused or contributed to a material + negative impact on affected communities, including whether and how the undertaking + assesses that the remedy provided is effective; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27 + ref_id: S3-3-27.b + description: any specific channels it has in place for affected communities + to raise their concerns or needs directly with the undertaking and have them + addressed, including whether these are established by the undertaking itself + and/or through participation in third-party mechanisms; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27 + ref_id: S3-3-27.c + description: its processes through which the undertaking supports the availability + of such channels by its business relationships; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-27 + ref_id: S3-3-27.d + description: how it tracks and monitors issues raised and addressed, and how + it ensures the effectiveness of the channels, including through involvement + of stakeholders who are the intended users of those channels. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3 + ref_id: S3-3-28 + description: The undertaking shall disclose whether and how it assesses that + affected communities are aware of and trust these structures or processes + as a way to raise their concerns or needs and have them addressed. In addition, + the undertaking shall disclose whether it has policies in place regarding + the protection of individuals that use them against retaliation. If such information + has been disclosed in accordance with ESRS G1-1, the undertaking may refer + to that information. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3 + ref_id: S3-3-29 + description: If the undertaking cannot disclose the above required information + because it has not adopted a channel for raising concerns and/or does not + support the availability of such a channel by its business relationships, + it shall disclose this to be the case. It may disclose a timeframe in which + it aims to have such a channel or processes in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node659 + ref_id: S3-4 + name: Disclosure Requirement S3-4 + description: Taking action on material impacts on affected communities, and + approaches to managing material risks and pursuing material opportunities + related to affected communities, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-30 + description: The undertaking shall disclose how it takes action to address material + impacts on affected communities, and to manage material risks and pursue material + opportunities related to affected communities and the effectiveness of those + actions. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-31 + description: 'The objective of this Disclosure Requirement is twofold. Firstly, + it is to provide an understanding of any actions and initiatives through which + the undertaking seeks to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31 + ref_id: S3-4-31.a + description: prevent, mitigate and remediate the negative material impacts on + affected communities; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31 + ref_id: S3-4-31.b + description: achieve positive material impacts for affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:node697 + assessable: false + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31 + description: Secondly, it is to enable an understanding of the ways in which + the undertaking is addressing the material risks and pursuing the material + opportunities related to affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:node698 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-31 + description: The undertaking shall provide a summarised description of the action + plans and resources to manage its material impacts, risks, and opportunities + related to affected communities as per ESRS 2 MDR-A Actions and resources + in relation to material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-32 + description: 'In relation to material impacts, the undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32 + ref_id: S3-4-32.a + description: actions taken, planned or underway to prevent or mitigate material + negative impacts on affected communities; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32 + ref_id: S3-4-32.b + description: whether and how it has taken action to provide or enable remedy + in relation to an actual material impact; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32 + ref_id: S3-4-32.c + description: any additional actions or initiatives it has in place with the + primary purpose of delivering positive impacts for affected communities; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-32 + ref_id: S3-4-32.d + description: how it tracks and assesses the effectiveness of these actions and + intiatives in delivering intended outcomes for affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-33 + description: 'In relation to paragraph 30, the undertaking shall describe: ' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33 + ref_id: S3-4-33.a + description: the processes through which it identifies what action is needed + and appropriate in response to a particular actual or potential negative impact + on affected communities; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33 + ref_id: S3-4-33.b + description: its approach to taking action in relation to specific material + negative impacts on communities, including any action in relation to its own + practices regarding land acquisition, planning and construction, operation + or closure practices, as well as whether wider industry or collaborative action + with other relevant parties will be required; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-33 + ref_id: S3-4-33.c + description: how it ensures that processes to provide or enable remedy in the + event of material negative impacts are available and effective in their implementation + and outcomes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-34 + description: 'In relation to material risks and opportunities, the undertaking + shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34 + ref_id: S3-4-34.a + description: what action is planned or underway to mitigate material risks for + the undertaking arising from its impacts and dependencies on affected communities + and how it tracks effectiveness in practice; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-34 + ref_id: S3-4-34.b + description: what action is planned or underway to pursue material opportunities + for the undertaking in relation to affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-35 + description: The undertaking shall disclose whether and how it takes action + to avoid causing or contributing to material negative impacts on affected + communities through its own practices, including, where relevant, in relation + to planning, land acquisition and exploitation, finance, extraction or production + of raw materials, use of natural resources, and management of environmental + impacts. This may include disclosing what approach is taken when tensions + arise between the prevention or mitigation of material negative impacts and + other business pressures. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-36 + description: The undertaking shall also disclose whether severe human rights + issues and incidents connected to affected communities have been reported + and, if applicable, disclose these ( 123 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-37 + description: When disclosing the information required under paragraph 32 (d), + the undertaking shall consider ESRS 2 MDR-T Tracking effectiveness of policies + and actions through targets if it evaluates the effectiveness of an action + by setting a target. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4 + ref_id: S3-4-38 + description: The undertaking shall disclose what resources are allocated to + the management of its material impacts, with information that enables users + to gain an understanding of how the material impacts are managed. + - urn: urn:intuitem:risk:req_node:esrs_p3:node715 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node640 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node715 + ref_id: S3-5 + name: Disclosure Requirement S3-5 + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5 + ref_id: S3-5-39 + description: 'The undertaking shall disclose the time-bound and outcome- oriented + targets it may have set related to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39 + ref_id: S3-5-39.a + description: reducing negative impacts on affected communities; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39 + ref_id: S3-5-39.b + description: advancing positive impacts on affected communities; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-39 + ref_id: S3-5-39.c + description: managing material risks and opportunities related to affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-40 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5 + ref_id: S3-5-40 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking is using time-bound and outcome-oriented + targets to drive and measure its progress in addressing material negative + impacts, and/or advancing positive impacts on affected communities, and/or + in managing material risks and opportunities related to affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5 + ref_id: S3-5-41 + description: The summarised description of the targets to manage its material + impacts, risks and opportunities related to affected communities shall contain + the information requirements defined in ESRS 2 MDR-T. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5 + ref_id: S3-5-42 + description: 'The undertaking shall disclose the process for setting the targets, + including whether and how the undertaking engaged directly with affected communities, + their legitimate representatives, or with credible proxies that have insight + into their situation in:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42 + ref_id: S3-5-42.a + description: setting any such targets; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42 + ref_id: S3-5-42.b + description: "tracking the undertaking\u2019s performance against them; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-42 + ref_id: S3-5-42.c + description: "identifying, any, lessons or improvements as a result of the undertaking\u2019\ + s performance." + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3-appendix-a + assessable: false + depth: 1 + ref_id: ESRS S3-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node728 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3-appendix-a + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node729 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node728 + description: AR 1. The overview of social and human rights matters provided + in paragraph 2 is not meant to imply that all of these issues should be disclosed + in each Disclosure Requirement in this Standard. Rather, it provides a list + of matters that the undertaking shall consider in its materiality assessment + (ref. to ESRS 1 chapter 3 Double materiality as the basis for sustainability + disclosures and ESRS 2 IRO-1) related to affected communities and, as appropriate, + disclose as material impacts, risks and opportunities within the scope of + this Standard. + - urn: urn:intuitem:risk:req_node:esrs_p3:node730 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node728 + description: "AR 2. In addition to the issues listed in paragraph 2, the undertaking\ + \ may also consider disclosing information about other issues relevant to\ + \ a material impact for a shorter period of time, for instance initiatives\ + \ regarding the impacts on communities related to the undertaking\u2019s operations\ + \ due to extreme and sudden weather conditions." + - urn: urn:intuitem:risk:req_node:esrs_p3:node731 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s3-appendix-a + name: ESRS 2 General Disclosures + - urn: urn:intuitem:risk:req_node:esrs_p3:node732 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node731 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node733 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node732 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-2.ar-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node733 + ref_id: S3.SBM-2.AR-3 + description: Disclosure Requirement ESRS 2 SBM-2 requires the undertaking to + provide an understanding of if and how it considers the role that its strategy + and business model may play in creating, exacerbating or mitigating significant + material impacts on affected communities, and whether and how the business + model and strategy are adapted to address such material impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-2.ar-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node733 + ref_id: S3.SBM-2.AR-4 + description: "While affected communities may not be engaging with the undertaking\ + \ at the level of its strategy or business model, their views can inform the\ + \ undertaking\u2019s assessment of its strategy and business model. The undertaking\ + \ may disclose the views of affected communities and affected communities'\ + \ representatives." + - urn: urn:intuitem:risk:req_node:esrs_p3:node736 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node732 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736 + ref_id: S3.SBM-3.AR-5 + description: "Impacts on affected communities can originate in the undertaking\u2019\ + s strategy or business model in a number of different ways. For example, impacts\ + \ may relate to the undertaking\u2019s value proposition (such as, construction\ + \ or commencement of projects with timelines that do not allow sufficient\ + \ time for consultation with groups affected by the projects), its value chain\ + \ (for example, land-use in countries in which ownership is often contested\ + \ or records are unreliable or in which land-users such as indigenous peoples\ + \ are unrecognised), or its cost structure and the revenue model (such as,\ + \ aggressive strategies to minimise taxation, particularly with respect to\ + \ operations in developing countries)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736 + ref_id: S3.SBM-3.AR-6 + description: "Impacts on affected communities that originate in the strategy\ + \ or business model can also bring material risks to the undertaking. For\ + \ example, where the undertaking\u2019s strategy involves moving into higher\ + \ risk geographies in pursuit of certain commodities, and if affected communities\ + \ resist its presence or object to its local practices, this may create extensive\ + \ and costly delays, and affect the undertaking\u2019s ability to secure future\ + \ land concessions or permits. Similarly, if the undertaking\u2019s business\ + \ model relies on intensive water extraction at its plants, to the extent\ + \ that it affects access to water for communities\u2019 consumption, hygiene\ + \ and livelihoods, this may result in reputationally-damaging boycotts, complaints\ + \ and lawsuits." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-7 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736 + ref_id: S3.SBM-3.AR-7 + description: "Examples of particular characteristics of affected communities\ + \ that may be considered by the undertaking when responding to paragraph 10\ + \ may be an affected community that is physically or economically isolated\ + \ and is particularly susceptible to introduced diseases or has limited access\ + \ to social services and therefore relies on infrastructure set up by the\ + \ undertaking. It may be because where land worked by women is purchased by\ + \ the undertaking and payments go to male heads of households, women become\ + \ further disenfranchised in the community. It may also be because the community\ + \ is indigenous, and its members seek to exercise cultural or economic rights\ + \ to the land owned or used by the undertaking \u2013 or by one of the entities\ + \ with which it has a business relationship \u2013 in a context where their\ + \ rights are not protected by the state. In addition, the undertaking shall\ + \ consider whether different characteristics overlap. For example, characteristics\ + \ such as ethnicity, socioeconomic status, migrant status and gender may create\ + \ overlapping risks of harm for certain affected communities, or for distinct\ + \ parts of those affected communities, since affected communities are often\ + \ heterogeneous in nature." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3.sbm-3.ar-8 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node736 + ref_id: S3.SBM-3.AR-8 + description: "With regard to paragraph 11, material risks could also arise because\ + \ of the undertaking\u2019s dependency on affected communities where low likelihood\ + \ but high impact events may trigger financial effects; for example, where\ + \ a natural disaster leads to a catastrophic industrial accident involving\ + \ the undertaking\u2019s operations, resulting in severe harm to affected\ + \ communities." + - urn: urn:intuitem:risk:req_node:esrs_p3:node741 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node731 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741 + ref_id: S3-1 AR + name: Disclosure Requirement S3-1 + description: Policies related to affected communities + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar + ref_id: S3-1 AR 9 + description: The description shall include the key information necessary to + ensure a faithful representation of the policies in relation to affected communities + and, therefore, the undertaking shall consider explanations of significant + changes to the policies adopted during the reporting year (for example, new + or additional approaches to engagement, due diligence and remedy). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar + ref_id: S3-1 AR 10 + description: "When disclosing the alignment of its policies with the UN Guiding\ + \ Principles on Business and Human Rights, the undertaking shall consider\ + \ that the Guiding Principles refer to the International Bill of Rights, which\ + \ consists of the Universal Declaration of Human Rights and the two Covenants\ + \ that implement it, as well as the UN Declaration on the Rights of Indigenous\ + \ Peoples, the International Labour Organisation\u2019s Convention concerning\ + \ Indigenous and Tribal Peoples (ILO No. 169) and the core conventions that\ + \ underpin it, and may disclose its alignment with these instruments." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar + ref_id: S3-1 AR 11 + description: "The undertaking may provide an illustration of the types of communication\ + \ of its policies to those individuals, group of individuals or entities for\ + \ whom they are relevant, either because they are expected to implement them\ + \ (for example, the undertaking\u2019s employees, contractors and suppliers),\ + \ or because they have a direct interest in their implementation (for example,\ + \ own workers, investors). It may disclose communication tools and channels\ + \ (for example, flyers, newsletters, dedicated websites, social media, face\ + \ to face interactions, workers\u2019 representatives), aimed at ensuring\ + \ that the policy is accessible and that different audiences understand its\ + \ implications. The undertaking may also explain how it identifies and removes\ + \ potential barriers for dissemination, such as through translation into relevant\ + \ languages or the use of graphic depictions." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-1-ar + ref_id: S3-1 AR 12 + description: When disclosing severe human rights issues and incidents connected + to affected communities, the undertaking shall consider any legal disputes + related to land rights and to the free, prior and informed consent of indigenous + peoples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741 + ref_id: S3-2 AR + name: Disclosure Requirement S3-2 + description: Processes for engaging with affected communities about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar + ref_id: S3-2 AR 13 + description: Explanations of how the undertaking takes into account and ensures + respect of the right of indigenous peoples to free, prior and informed consent + may include information about processes to consult with indigenous peoples + to obtain such consent. The undertaking shall consider how the consultation + includes a good faith negotiation with affected indigenous peoples to obtain + their free, prior and informed consent where the undertaking affects the lands, + territories or resources that indigenous peoples customarily own, occupy or + otherwise use; or relocates them from land or territories subject to traditional + ownership or under customary use or occupation; or affects or exploits their + cultural, intellectual, religious and spiritual property. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar + ref_id: S3-2 AR 14 + description: When describing which function or role has operational responsibility + for such engagement and/or ultimate accountability, the undertaking may disclose + whether this is a dedicated role or function or part of a broader role or + function, and whether any capacity building activities have been offered to + support the staff to undertake engagement. If it cannot identify such a position + or function, it may state that this is the case. This disclosure could also + be fulfilled by making reference to information disclosed according to ESRS + 2 GOV-1 The role of the administrative, management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar + ref_id: S3-2 AR 15 + description: 'When preparing the disclosures described in paragraph 21 b) and + c), the following illustrations may be considered: ' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15 + ref_id: S3-2 AR 15.a + description: examples of stages at which engagement occurs are i) determining + the approach to mitigation and ii) evaluating the effectiveness of mitigation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15 + ref_id: S3-2 AR 15.b + description: for type of engagement, these could be participation, consultation + and/or information; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15 + ref_id: S3-2 AR 15.c + description: for the frequency of the engagement, information may be provided + on whether engagement occurs on a regular basis, at certain points in a project + or business process; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-15 + ref_id: S3-2 AR 15.d + description: "for the role with operational responsibility, whether the undertaking\ + \ requires relevant staff to have certain skills, or whether it provides training\ + \ or capacity building to relevant staff to undertake engagement. In the case\ + \ of material impacts, risks and opportunities related to indigenous peoples,\ + \ this includes training on indigenous people\u2019s rights, including on\ + \ free, prior and informed consent." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-2-ar + ref_id: S3-2 AR 16 + description: To illustrate how the perspectives of communities have informed + specific decisions or activities of the undertaking, the undertaking may provide + examples from the current reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741 + ref_id: S3-3 AR + name: Disclosure Requirement S3-3 + description: Processes to remediate negative impacts and channels for affected + communities to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-17 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 17 + description: In fulfilling the requirements set out by Disclosure Requirement + ESRS S3-3, the undertaking may be guided by the content of the UN Guiding + Principles on Business and Human Rights and the OECD Guidelines for Multinational + Enterprises focused on remediation and grievance mechanisms. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 18 + description: Channels for raising concerns or needs, include grievance mechanisms, + hotlines, dialogue processes or other means through which affected communities + or their legitimate representatives can raise concerns about impacts or explain + needs that they would like the undertaking to address. This could include + channels provided by the undertaking directly, in addition to any other mechanisms + the undertaking may use to gain insight into the management of impacts on + communities, such as compliance audits. Where the undertaking is relying solely + on information about the existence of such channels provided by its business + relationships to answer this requirement, it may state that. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 19 + description: To provide greater insight into the information covered in ESRS + S3-3, the undertaking may explain whether and how communities that may be + affected are able to access channels at the level of the undertaking they + are affected by, in relation to each material impact. Relevant insights include + information on whether affected communities can access channels in a language + they understand, and whether they have been consulted in the design of such + channels. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 20 + description: Third party mechanisms could include those operated by the government, + NGOs, industry associations and other collaborative initiatives. The undertaking + may disclose whether these are accessible to all affected communities who + may be potentially or actually materially impacted by the undertaking, or + individuals or organisations acting on their behalf or who are otherwise in + a position to be aware of negative impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 21 + description: In relation to the protection of individuals that use the mechanisms + against retaliation, the undertaking may describe whether it treats grievances + confidentially and with respect to the rights of privacy and data protection; + and whether to the mechanisms can be used anonymously (for example, through + representation by a third party). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 22 + description: When disclosing processes related to providing and enabling remedy + for indigenous peoples, relevant information includes whether and how the + undertaking has considered their customs, traditions, rules and legal systems. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 23 + description: In disclosing whether and how the undertaking knows that affected + communities are aware of and trust any of these channels, the undertaking + may provide relevant and reliable data about the effectiveness of these channels + from the perspective of affected communities themselves. Examples of sources + of information are surveys of community members that have used such channels + and their levels of satisfaction with the process and outcomes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar + ref_id: S3-3 AR 24 + description: "In describing the effectiveness of channels for affected communities\ + \ to raise concerns, the undertaking may be guided by the following questions,\ + \ based on the \u2018effectiveness criteria for non- judicial grievance mechanisms\u2019\ + , as laid out in the UN Guiding Principles on Business and Human Rights, in\ + \ particular Principle 31. The below considerations may be applied on an individual\ + \ channel basis or for the collective system of channels:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.a + description: do the channels hold legitimacy by providing appropriate accountability + for their fair conduct and building stakeholder trust? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.b + description: are the channels known and accessible to stakeholders? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.c + description: do the channels have clear and known procedures, set timeframes + and clarity on the processes? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.d + description: do the channels ensure reasonable access to sources of information, + advice and expertise? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.e + description: do the channels offer transparency by providing sufficient information + both to complainants and, where applicable, to meet any public interest at + stake? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.f + description: do the outcomes achieved through the channels accord with internationally + recognised human rights? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.g + description: does the undertaking identify insights from the channels that support + continuous learning in both improving the channels and preventing future impacts? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-3-ar-24 + ref_id: S3-3 AR 24.h + description: does the undertaking focus on dialogue with complainants as the + means to reach agreed solutions, rather than seeking to unilaterally determine + the outcome? + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node741 + ref_id: S3-4 AR + name: Disclosure Requirement S3-4 + description: Taking action on material impacts on affected communities, and + approaches to managing material risks and pursuing material opportunities + related to affected communities, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 25 + description: 'It may take time to understand negative impacts and how the undertaking + may be involved with them through its value chain, as well as to identify + appropriate responses and put them into practice. Therefore, the undertaking + shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25 + ref_id: S3-4 AR 25.a + description: its general and specific approaches to addressing material negative + impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25 + ref_id: S3-4 AR 25.b + description: its social investment or other development programmes aimed at + contributing to additional material positive impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25 + ref_id: S3-4 AR 25.c + description: how far it has progressed in its efforts during the reporting period; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-25 + ref_id: S3-4 AR 25.d + description: its aims for continued improvement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 26 + description: Appropriate action can vary according to whether the undertaking + causes or contributes to a material impact, or whether the material impact + is directly linked to its own operations, products or services through a business + relationship. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 27 + description: Given that material negative impacts affecting communities that + have occurred during the reporting period may also be linked to entities or + operations outside its direct control, the undertaking may disclose whether + and how it seeks to use its leverage in its business relationships to manage + those impacts. This may include using commercial leverage (for example, enforcing + contractual requirements with business relationships or implementing incentives), + other forms of leverage within the relationship (such as providing training + or capacity-building on the rights of indigenous peoples to entities with + which the undertaking has a business relationships) or collaborative leverage + with peers or other actors (such as initiatives aimed at minimising security-related + impacts on communities or participating in company-community partnerships). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 28 + description: 'Impacts on communities may stem from environmental matters which + are disclosed by the undertaking under the ESRS E1 to E5. Examples include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + ref_id: S3-4 AR 28.a + description: "ESRS E1 Climate Change: The implementation of climate change mitigation\ + \ plans may require the undertaking to invest in renewable energy projects\ + \ that may affect the lands, territories and natural resources of indigenous\ + \ peoples. If the undertaking does not consult with the affected indigenous\ + \ peoples , it could negatively impact the affected communities\u2019 right\ + \ to free, prior and informed consent;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + ref_id: S3-4 AR 28.b + description: 'ESRS E2 Pollution: The undertaking may negatively impact affected + communities by failing to protect them from pollution from a particular production + facility that causes them health- related issues;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + ref_id: S3-4 AR 28.c + description: 'ESRS E3 Water and marine sources: The undertaking may negatively + impact the access to clean drinking water of communities when withdrawing + water in water stressed areas;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + ref_id: S3-4 AR 28.d + description: 'ESRS E4 Biodiversity and ecosystems: The undertaking may negatively + affect the livelihood of local farmers through operations that contaminate + soil. Additional examples include the sealing of land through building new + infrastructure, which can eradicate plant species that are critical for, for + example, local biodiversity or to filter water for communities; or the introduction + of invasive species (whether plants or animals) that can impact ecosystems + and cause subsequent harm;' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + ref_id: S3-4 AR 28.e + description: 'ESRS E5 Resource use and circular economy: The undertaking may + negatively impact the lives of communities by affecting their health through + the mismanagement of hazardous waste.' + - urn: urn:intuitem:risk:req_node:esrs_p3:node787 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-28 + description: Where the connection between environmental impacts and local communities + is addressed in the disclosures within the Disclosure Requirements ESRS E1-E5, + the undertaking may cross-reference to those and clearly identify such disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 29 + description: When the undertaking discloses its participation in an industry + or multi-stakeholder initiative as part of its actions to address material + negative impacts, the undertaking may disclose how the initiative, and its + own involvement, is aiming to address the material impact concerned. It may + disclose under ESRS S3-5 the relevant targets set by the initiative and progress + towards them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 30 + description: When disclosing whether and how the undertaking considers actual + and potential impacts on affected communities in decisions to terminate business + relationships and whether and how it seeks to address any negative impacts + that may result from termination, the undertaking may include examples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 31 + description: In disclosing how it tracks the effectiveness of actions to manage + material impacts during the reporting period, the undertaking may disclose + any lessons learned from the previous and current reporting periods. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 32 + description: Processes used to track the effectiveness of actions can include + internal or external auditing or verification, court proceedings and/or related + court decisions, impact assessments, measurement systems, stakeholder feedback, + grievance mechanisms, external performance ratings, and benchmarking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 33 + description: Reporting on effectiveness is aimed at enabling the understanding + of the links between actions taken by an undertaking and the effective management + of impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 34 + description: "With regard to initiatives or processes whose primary aim is to\ + \ deliver positive impacts for affected communities that are based on affected\ + \ communities\u2019 needs, and with regard to progress in the implementation\ + \ of such initiatives or processes, the undertaking may disclose:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34 + ref_id: S3-4 AR 34.a + description: information about whether and how affected communities and legitimate + representatives or their credible proxies play a role in decisions regarding + the design and implementation of these investments or programmes; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34 + ref_id: S3-4 AR 34.b + description: information about the intended or achieved positive outcomes for + affected communities of these investments or programmes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-34 + ref_id: S3-4 AR 34.c + description: an explanation of the approximate scope of affected communities + covered by the described social investment or development programmes, and, + where applicable, the rationale for why selected communities were chosen for + a given social investment or development programme's implementation. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 35 + description: "The undertaking may disclose whether any initiatives or processes\ + \ whose primary aim is to deliver positive impacts for affected communities\ + \ are designed also to support the achievement of one or more of the UN Sustainable\ + \ Development Goals (SDGs). For example, through a commitment to advance UN\ + \ SDG 5 to \u2018achieve gender equality and empower all women and girls\u2019\ + \ the undertaking may be taking thoughtful measures to include women in the\ + \ consultation process with an affected community to meet standards of effective\ + \ stakeholder engagement, which can help empower the women in the process\ + \ itself, but potentially also in their daily lives." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 36 + description: When disclosing the intended or achieved positive outcomes of its + actions for affected communities a distinction is to be made between evidence + of certain activities having occurred (for example, that x number of women + community members have been provided with training on how to become local + suppliers to the undertaking) from evidence of actual outcomes for affected + communities (for example, that x women community members have set up small + businesses and have had their contracts with the undertaking renewed year-on-year). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-37 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 37 + description: "When disclosing whether initiatives or processes also play a role\ + \ in mitigating material negative impacts, the undertaking may for example\ + \ consider programmes that aim to improve local infrastructure surrounding\ + \ an undertaking\u2019s operations, such as improvements in roads leading\ + \ to a reduction in the number of severe traffic accidents involving community\ + \ members." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 38 + description: "When disclosing the material risks and opportunities related to\ + \ the undertaking\u2019s impacts or dependencies on affected communities,\ + \ the undertaking may consider the following:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38 + ref_id: S3-4 AR 38.a + description: "risks related to the undertaking\u2019s impacts on affected communities\ + \ may include the reputational or legal exposure, as well as operational risks,\ + \ where affected communities protest against resettlements or the loss of\ + \ access to lands, leading to costly delays, boycotts, or lawsuits;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38 + ref_id: S3-4 AR 38.b + description: "risks related to the undertaking\u2019s dependencies on affected\ + \ communities may include disruption of business operations where indigenous\ + \ peoples decide to withdraw their consent to a project on their lands, forcing\ + \ the undertaking to significantly modify or abandon the project;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38 + ref_id: S3-4 AR 38.c + description: "opportunities related to the undertaking\u2019s impacts on affected\ + \ communities may include more easily financing projects and being a partner\ + \ of choice for communities, governments and other businesses; and " + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-38 + ref_id: S3-4 AR 38.d + description: "opportunities related to the undertaking\u2019s dependencies on\ + \ affected communities may include the development of positive relationships\ + \ between the undertaking and indigenous peoples that enable existing projects\ + \ to expand with strong support." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 39 + description: "In disclosing the information in AR 38, the undertaking may consider\ + \ explanations of risks and opportunities stemming from environmental impacts\ + \ or dependencies (please refer to AR 28 for further details), including related\ + \ human rights (or social) impacts. Examples include reputational risks stemming\ + \ from the impact on the health of communities of unmanaged polluting discharges;\ + \ or the financial effects of protests that may disrupt or interrupt an undertaking\u2019\ + s activities, for example, in response to operations in water stressed areas\ + \ that may impact the lives of affected communities." + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 40 + description: When disclosing whether dependencies turn into risks, the undertaking + shall consider external developments. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 41 + description: When disclosing policies, action and resources and targets related + to the management of material risks and opportunities, in cases where risks + and opportunities arise from a material impact, the undertaking may cross-reference + its disclosures on policies, actions and resources and targets in relation + to that impact. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 42 + description: The undertaking shall consider whether and how its processes to + manage material risks related to affected communities are integrated into + its existing risk management processes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar-43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-4-ar + ref_id: S3-4 AR 43 + description: When disclosing the resources allocated to the management of material + impacts, the undertaking may disclose which internal functions are involved + in managing the impacts and what types of action they take to address negative + and advance positive impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:node810 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node731 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node810 + ref_id: S3-5 AR + name: 'Disclosure Requirement S3-5 ' + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar + ref_id: S3-5 AR 44 + description: 'When disclosing information about targets in accordance with paragraph + 39, the undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44 + ref_id: S3-5 AR 44.a + description: the intended outcomes to be achieved in the lives of affected communities, + being as specific as possible; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44 + ref_id: S3-5 AR 44.b + description: the stability of the targets over time in terms of definitions + and methodologies to enable comparability over time; + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-44 + ref_id: S3-5 AR 44.c + description: the standards or commitments which the targets are based on (for + instance codes of conduct, sourcing policies, global frameworks or industry + codes). + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar + ref_id: S3-5 AR 45 + description: Targets related to material risks and opportunities may be the + same as or distinct from targets related to material impacts. For example, + a target to fully restore livelihoods of affected communities following resettlement + could both reduce impacts on those communities and reduce associated risks + such as community protests. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-46 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar + ref_id: S3-5 AR 46 + description: The undertaking may also distinguish between short-, medium- and + long-term targets covering the same policy commitment. For example, the undertaking + may have as a main objective to employ community members at a local mining + site, with the long-term goal of staffing 100% locally by 2025, and with the + short-term objective of adding x percent of local employees every year up + and until 2025. + - urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar-47 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s3-5-ar + ref_id: S3-5 AR 47 + description: When modifying or replacing a target in the reporting period, the + undertaking may explain the change by linking it to significant changes in + the business model or to broader changes in the accepted standard or legislation + from which the target is derived to provide contextual information as per + ESRS 2 BP-2 Disclosures in relation to specific circumstances. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4 + assessable: false + depth: 1 + ref_id: ESRS S4 + name: CONSUMERS AND END-USERS + - urn: urn:intuitem:risk:req_node:esrs_p3:node820 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node821 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820 + description: "1. The objective of this Standard is to specify disclosure requirements\ + \ which will enable users of the sustainability statement to understand material\ + \ impacts on consumers and end-users connected with the undertaking\u2019\ + s own operations and value chain, including through its products or services,\ + \ as well as through its business relationships, and its related material\ + \ risks and opportunities, including:\n(a) how the undertaking affects the\ + \ consumers and/or end-users of its products and/or services (referred to\ + \ in this Standard as \u2018consumers and end-users\u2019), in terms of material\ + \ positive and negative actual or potential impacts;\n(b) any actions taken,\ + \ and the result of such actions, to prevent, mitigate or remediate actual\ + \ or potential negative impacts, and to address risks and opportunities;\n\ + (c) the nature, type and extent of the undertaking\u2019s material risks and\ + \ opportunities related to its impacts and dependencies on consumers and end-users,\ + \ and how the undertaking manages such risks and opportunities; and\n(d) the\ + \ financial effects on the undertaking over the short-, medium-and long-term\ + \ of material risks and opportunities arising from the undertaking\u2019s\ + \ impacts and dependencies on consumers and/or end- users." + - urn: urn:intuitem:risk:req_node:esrs_p3:node822 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820 + description: '2. In order to meet the objective, this Standard requires an explanation + of the general approach the undertaking takes to identify and manage any material + actual and potential impacts on the consumers and/or end- + + users related to its products and/or services in relation to: + + (a) information-related impacts on consumers and/or end-users (for example, + privacy, freedom of expression and access to (quality) information; + + (b) personal safety of consumers and/or end-users (for example, health and + safety, security of a person and protection of children); + + (c) social inclusion of consumers and/or end-users (for example, non- discrimination, + access to products and services and responsible marketing practices).' + - urn: urn:intuitem:risk:req_node:esrs_p3:node823 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820 + description: "3. This Standard also requires an explanation of how such impacts,\ + \ as well as the undertaking\u2019s dependencies on consumers and/or end-\ + \ users, can create material risks or opportunities for the undertaking. For\ + \ example, negative impacts on the reputation of the undertaking\u2019s products\ + \ and/or services can be detrimental to its business performance, while trust\ + \ in products and/or services can bring business benefits, such as increased\ + \ sales or widening of the future consumer base." + - urn: urn:intuitem:risk:req_node:esrs_p3:node824 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node820 + description: "4. The unlawful use or misuse of the undertaking\u2019s products\ + \ and services by consumers and end-users fall outside the scope of this standard." + - urn: urn:intuitem:risk:req_node:esrs_p3:node825 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p3:node826 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node825 + description: 5. This standard applies when material impacts on and/or material + risks and opportunities related to consumers and/or end-users have been identified + through the materiality assessment process laid out in ESRS 2 General disclosures. + - urn: urn:intuitem:risk:req_node:esrs_p3:node827 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node825 + description: 6. This Standard shall be read in conjunction with ESRS 1 General + requirements, and ESRS 2, as well as ESRS S1 Own workforce, ESRS S2 Workers + in the value chain and ESRS S3 Affected communities. + - urn: urn:intuitem:risk:req_node:esrs_p3:node828 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node829 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node828 + name: ESRS 2 General Disclosures + description: 7. The requirements of this section should be read in conjunction + with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures + shall be presented alongside the disclosures required by ESRS 2, except for + SBM-3 Material impacts, risks and opportunities and their interaction with + strategy and business model, for which the undertaking has an option to present + the disclosures alongside the topical disclosure. + - urn: urn:intuitem:risk:req_node:esrs_p3:node830 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node829 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node831 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node830 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-2-8 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node831 + ref_id: S4.SBM-2-8 + description: When responding to ESRS 2 SBM-2, paragraph 43, the undertaking + shall disclose how the interests, views and rights of its consumers and/or + end-users, including respect for their human rights, inform its strategy and + business model. Consumers and/or end-users are a key group of affected stakeholders. + - urn: urn:intuitem:risk:req_node:esrs_p3:node833 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node830 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833 + ref_id: S4.SBM-3-9 + description: 'When responding to ESRS 2 SBM-3 paragraph 48, the undertaking + shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9 + ref_id: S4.SBM-3-9.a + description: "whether and how actual and potential impacts on consumers and/or\ + \ end-users as identified in Disclosure Requirements ESRS 2 IRO-1 Description\ + \ of the processes to identify and assess material impacts, risks and opportunities:\ + \ (i) originate from or are connected to the undertaking\u2019s strategy and\ + \ business model, and (ii) inform and contribute to adapting the undertaking\u2019\ + s strategy and business model, and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-9 + ref_id: S4.SBM-3-9.b + description: the relationship between its material risks and opportunities arising + from impacts and dependencies on consumers and/or end-users and its strategy + and business model. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833 + ref_id: S4.SBM-3-10 + description: "When fulfilling the requirements of paragraph 48, the undertaking\ + \ shall disclose whether all consumers and/or end-users who are likely to\ + \ be materially impacted by the undertaking, including impacts connected with\ + \ the undertaking\u2019s own operations and value chain, including through\ + \ its products or services, as well as through its business relationships,\ + \ are included in the scope of its disclosure under ESRS 2. In addition, the\ + \ undertaking shall disclose the following information:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10 + ref_id: S4.SBM-3-10.a + description: 'a brief description of the types of consumers and/or end-users + subject to material impacts by its own operations or through its value chain, + and specify whether they are:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a + ref_id: S4.SBM-3-10.a.i + description: consumers and/or end-users of products that are inherently harmful + to people and/or increase risks for chronic disease; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a + ref_id: S4.SBM-3-10.a.ii + description: consumers and/or end-users of services that potentially negatively + impact their rights to privacy, to have their personal data protected, to + freedom of expression and to non- discrimination; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.iii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a + ref_id: S4.SBM-3-10.a.iii + description: consumers and/or end-users who are dependent on accurate and accessible + product- or service- related information, such as manuals and product labels, + to avoid potentially damaging use of a product or service; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a.iv + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.a + ref_id: S4.SBM-3-10.a.iv + description: consumers and/or end-users who are particularly vulnerable to health + or privacy impacts or impacts from marketing and sales strategies, such as + children or financially vulnerable individuals; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10 + ref_id: S4.SBM-3-10.b + description: in the case of material negative impacts, whether they are either + (i) widespread or systemic in contexts where the undertaking sells or provides + its products or services (for example, state surveillance that affects the + privacy of service users), or (ii) related to individual incidents (for example, + a defect linked to a particular product) or to specific business relationships + (for example, a business partner uses marketing that inappropriately targets + young consumers); + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10 + ref_id: S4.SBM-3-10.c + description: in the case of material positive impacts, a brief description of + the activities that result in the positive impacts (for example, product design + that improves its accessibility for persons with disabilities) and the types + of consumers and/or end-users that are positively affected or could be positively + affected; the undertaking may also disclose whether the positive impacts occur + in specific countries or regions; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-10 + ref_id: S4.SBM-3-10.d + description: any material risks and opportunities for the business arising from + impacts and dependencies on consumers and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833 + ref_id: S4.SBM-3-11 + description: In describing the main types of consumers and/or end-users who + are or could be negatively affected, based on the materiality assessment set + out in ESRS 2 IRO-1, the undertaking shall disclose whether and how it has + developed an understanding of how consumers and/or end- users with particular + characteristics, or those using particular products or services, may be at + greater risk of harm. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3-12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node833 + ref_id: S4.SBM-3-12 + description: The undertaking shall disclose which, if any, of its material risks + and opportunities arising from impacts and dependencies on consumers and/or + end-users, relate to specific groups of consumers and/or end- users (for example, + particular age groups) rather than to all consumers and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:node848 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node829 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848 + ref_id: S4-1 + name: Disclosure Requirement S4-1 + description: Policies related to consumers and end-users + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1 + ref_id: S4-1-13 + description: The undertaking shall describe its policies adopted to manage its + material impacts of its products and/or services on consumers and end-users, + as well as associated material risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1 + ref_id: S4-1-14 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking has policies that address the identification, + assessment, management and/or remediation of material impacts on consumers + and/or end-users specifically, as well as policies that cover material risks + or opportunities related to consumers and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1 + ref_id: S4-1-15 + description: "The disclosure required by paragraph 13 shall contain the information\ + \ on the undertaking\u2019s policies to manage its material impacts, risks\ + \ and opportunities related to consumers and/or end-users in accordance with\ + \ ESRS 2 MDR-P Policies adopted to manage material sustainability matters.\ + \ In addition, the undertaking shall specify if such policies cover specific\ + \ groups or all consumers and/or end-users." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1 + ref_id: S4-1-16 + description: 'The undertaking shall describe its human rights policy commitments + ( 124 ) that are relevant to consumers and/or end-users, including those processes + and mechanisms to monitor compliance with the UN Guiding Principles on Business + and Human Rights, ILO Declaration on Fundamental Principles and Rights at + Work or OECD Guidelines for Multinational Enterprises. In its disclosure it + shall focus on those matters that are material, as well as the general approach + in relation to ( 125 ):' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16 + ref_id: S4-1-16.a + description: respect for the human rights of consumers and/or end-users; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16 + ref_id: S4-1-16.b + description: engagement with consumers and/or end-users; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-16 + ref_id: S4-1-16.c + description: measures to provide and/or enable remedy for human rights impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1 + ref_id: S4-1-17 + description: The undertaking shall disclose whether and how its policies with + regard to consumers and/or end-users are aligned with internationally recognised + instruments relevant to consumers and/or end-users, including United Nations + (UN) Guiding Principles on Business and Human Rights. The undertaking shall + also disclose the extent to which cases of non-respect of the UN Guiding Principles + on Business and Human Rights, ILO Declaration on Fundamental Principles and + Rights at Work or OECD Guidelines for Multinational Enterprises that involve + consumers and/or end-users have been reported in its downstream value chain + and, if applicable, an indication of the nature of such cases ( 126 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848 + ref_id: S4-2 + name: 'Disclosure Requirement S4-2 ' + description: Processes for engaging with consumers and end-users about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2 + ref_id: S4-2-18 + description: The undertaking shall disclose its general processes for engaging + with consumers and end-users and their representatives about actual and potential + impacts on them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2 + ref_id: S4-2-19 + description: The objective of this Disclosure Requirement is to enable an understanding + of whether and how the undertaking engages, as part of its ongoing due diligence + process, with consumers and/or end-users, their legitimate representatives, + or with credible proxies, about material actual and potential positive and/or + negative impacts that do or are likely to affect them, and whether and how + perspectives of consumers and/or end-users are taken into account in the decision- + making processes of the undertaking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2 + ref_id: S4-2-20 + description: 'The undertaking shall disclose whether and how the perspectives + of consumers and/or end-users inform its decisions or activities aimed at + managing actual and potential impacts on consumers and/or end-users. This + shall include, where relevant, an explanation of:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20 + ref_id: S4-2-20.a + description: whether engagement occurs with affected consumers and/or end- users + or their legitimate representatives directly, or with credible proxies that + have insight into their situation; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20 + ref_id: S4-2-20.b + description: the stage(s) at which engagement occurs, the type of engagement, + and the frequency of the engagement; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20 + ref_id: S4-2-20.c + description: "the function and the most senior role within the undertaking that\ + \ has operational responsibility for ensuring this engagement happens and\ + \ that the results inform the undertaking\u2019s approach; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-20 + ref_id: S4-2-20.d + description: where applicable, how the undertaking assesses the effectiveness + of its engagement with consumers and/or end-users, and, where relevant, any + agreements or outcomes that result from such engagement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2 + ref_id: S4-2-21 + description: Where applicable, the undertaking shall disclose the steps it takes + to gain insight into the perspectives of consumers and/or end-users that may + be particularly vulnerable to impacts and/or marginalised (for example, people + with disabilities, children, etc.). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2 + ref_id: S4-2-22 + description: If the undertaking cannot disclose the above required information + because it has not adopted a general process to engage with consumers and/or + end-users, it shall disclose this to be the case. It may disclose a timeframe + in which it aims to have such a process in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848 + ref_id: S4-3 + name: Disclosure Requirement S4-3 + description: Processes to remediate negative impacts and channels for consumers + and end-users to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3 + ref_id: S4-3-23 + description: The undertaking shall describe the processes it has in place to + provide for or cooperate in the remediation of negative impacts on consumers + and end-users that the undertaking is connected with, as well as channels + available to consumers and end-users to raise concerns and have them addressed. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3 + ref_id: S4-3-24 + description: The objective of this Disclosure Requirement is to enable an understanding + of the formal means by which consumers and/or end-users can make their concerns + and needs known directly to the undertaking, and/or through which the undertaking + supports the availability of such channels (for example, grievance mechanisms) + by its business relationships, how follow up is performed with these consumers + and/or end-users regarding the issues raised, and the effectiveness of these + channels. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3 + ref_id: S4-3-25 + description: 'The undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25 + ref_id: S4-3-25.a + description: its general approach to and processes for providing or contributing + to remedy where it has identified that it has caused or contributed to a material + negative impact on consumers and/or end-users, including whether and how the + undertaking assesses that the remedy provided is effective; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25 + ref_id: S4-3-25.b + description: any specific channels it has in place for consumers and/or end- + users to raise their concerns or needs directly with the undertaking and have + them addressed, including whether these are established by the undertaking + itself and/or through participation in third-party mechanisms; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25 + ref_id: S4-3-25.c + description: the processes through which the undertaking supports or requires + the availability of such channels by its business relationships; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-25 + ref_id: S4-3-25.d + description: how it tracks and monitors issues raised and addressed, and how + it ensures the effectiveness of the channels, including through involvement + of stakeholders who are the intended users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3 + ref_id: S4-3-26 + description: The undertaking shall disclose whether and how it assesses that + consumers and/or end-users are aware of and trust these structures or processes + as a way to raise their concerns or needs and have them addressed. In addition, + the undertaking shall disclose whether it has policies in place to protect + individuals from retaliation when they use such structures or processes. If + such information has been disclosed in accordance with ESRS G1-1, the undertaking + may refer to that information. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3 + ref_id: S4-3-27 + description: If the undertaking cannot disclose the above required information + because it has not adopted a channel for raising concerns and/or does not + support the availability of mechanisms by its business relationships, it shall + disclose this to be the case. It may disclose a timeframe in which it aims + to have such a channel or processes in place. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node848 + ref_id: S4-4 + name: Disclosure Requirement S4-4 + description: Taking action on material impacts on consumers and end- users, + and approaches to managing material risks and pursuing material opportunities + related to consumers and end-users, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-28 + description: The undertaking shall disclose how it takes action to address material + impacts on consumers and end-users, and to manage material risks and pursue + material opportunities related to consumers and end-users, and effectiveness + of those actions. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-29 + description: 'The objective of this Disclosure Requirement is twofold. Firstly, + it is to provide an understanding of any actions and initiatives through which + the undertaking seeks to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29 + ref_id: S4-4-29.a + description: prevent, mitigate and remediate the negative material impacts on + consumers and/or end-users, and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29 + ref_id: S4-4-29.b + description: achieve positive material impacts for consumers and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:node883 + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-29 + description: Secondly, it is to enable an understanding of the ways in which + the undertaking is addressing the material risks and pursuing the material + opportunities related to consumers and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-30 + description: The undertaking shall provide a summarised description of the action + plans and resources to manage its material impacts, risks, and opportunities + related to consumers and end-users as per ESRS 2 MDR-A Actions and resources + in relation to material sustainability matters. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-31 + description: 'In relation to material impacts, the undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31 + ref_id: S4-4-31.a + description: actions taken, planned or underway to prevent, mitigate or remediate + material negative impacts on consumers and/or end- users; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31 + ref_id: S4-4-31.b + description: whether and how it has taken action to provide or enable remedy + in relation to an actual material impact; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31 + ref_id: S4-4-31.c + description: any additional actions or initiatives it has in place with the + primary purpose of positively contributing to improved social outcomes for + consumers and/or end-users; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-31 + ref_id: S4-4-31.d + description: how it tracks and assesses the effectiveness of these actions and + initiatives in delivering intended outcomes for consumers and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-32 + description: 'In relation to paragraph 28, the undertaking shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32 + ref_id: S4-4-32.a + description: the processes through which it identifies what action is needed + and appropriate in response to a particular actual or potential negative impact + on consumers and/or end-users; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32 + ref_id: S4-4-32.b + description: its approaches to taking action in relation to specific material + negative impacts on consumers and/or end-users, including any action in relation + to its own practices regarding product design, marketing or sales, as well + as whether wider industry or collaborative action with other relevant parties + will be required; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-32 + ref_id: S4-4-32.c + description: how it ensures that processes to provide or enable remedy in the + event of material negative impacts are available and effective in their implementation + and outcomes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-33 + description: 'In relation to material risks and opportunities, the undertaking + shall describe:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33 + ref_id: S4-4-33.a + description: what action is planned or underway to mitigate material risks for + the undertaking arising from its impacts and dependencies on consumers and/or + end-users and how it tracks effectiveness in practice; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-33 + ref_id: S4-4-33.b + description: what action is planned or underway to pursue material opportunities + for the undertaking in relation to consumers and/or end- users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-34 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-34 + description: The undertaking shall disclose whether and how it takes action + to avoid causing or contributing to material negative impacts on consumers + and/or end-users through its own practices, including, where relevant, in + relation to marketing, sales and data use. This may include disclosing what + approach is taken when tensions arise between the prevention or mitigation + of material negative impacts and other business pressures. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-35 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-35 + description: When preparing this disclosure, the undertaking shall consider + whether severe human rights issues and incidents connected to its consumers + and/or end-users have been reported and, if applicable, disclose these ( 127 + ). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-36 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-36 + description: 'Where the undertaking evaluates the effectiveness of an action + by setting a target, in disclosing the information required under paragraph + 31(d), the undertaking shall consider ESRS 2 MDR-T Tracking effectiveness + of policies and actions through targets. ' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-37 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4 + ref_id: S4-4-37 + description: The undertaking shall disclose what resources are allocated to + the management of its material impacts with information that enables users + to gain an understanding of how the material impacts are managed. + - urn: urn:intuitem:risk:req_node:esrs_p3:node901 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node829 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node901 + ref_id: S4-5 + name: Disclosure Requirement S4-5 + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5 + ref_id: S4-5-38 + description: 'The undertaking shall disclose the time-bound and outcome- oriented + targets it may have set related to:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38 + ref_id: S4-5-38.a + description: reducing negative impacts on consumers and/or end-users; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38 + ref_id: S4-5-38.b + description: advancing positive impacts on consumers and/or end-users; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-38 + ref_id: S4-5-38.c + description: managing material risks and opportunities related to consumers + and/or end-users. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-39 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5 + ref_id: S4-5-39 + description: The objective of this Disclosure Requirement is to enable an understanding + of the extent to which the undertaking is using time-bound and outcome-oriented + targets to drive and measure progress in addressing material negative impacts, + and/or advancing positive impacts on consumers and/or end-users, and/or in + managing material risks and opportunities related to consumers and/or end- + users . + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-40 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5 + ref_id: S4-5-40 + description: The summarised description of the targets to manage its material + impacts, risks and opportunities related to consumers and/or end- users shall + contain the information requirements defined in ESRS 2 MDR-T. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5 + ref_id: S4-5-41 + description: 'The undertaking shall disclose the process for setting the targets, + including whether and how the undertaking engaged directly with consumers + and/or end-users, their legitimate representatives, or with credible proxies + that have insight into their situation in:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41 + ref_id: S4-5-41.a + description: setting any such targets; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41 + ref_id: S4-5-41.b + description: "tracking the undertaking\u2019s performance against them; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-41 + ref_id: S4-5-41.c + description: "identifying, if any, lessons or improvements as a result of the\ + \ undertaking\u2019s performance." + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4-appendix-a + assessable: false + depth: 1 + ref_id: ESRS S4-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node914 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4-appendix-a + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node915 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node914 + description: AR 1. The undertaking may highlight special issues relevant to + a material impact for a shorter period of time, for instance initiatives regarding + the health and safety of consumers and/or end-users in relation to contamination + of a product or severe breach of privacy due to a massive data leak. + - urn: urn:intuitem:risk:req_node:esrs_p3:node916 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node914 + description: AR 2. The overview of social and human rights matters provided + in paragraph 2 is not meant to imply that all of these issues should be disclosed + in each Disclosure Requirement in this Standard. Rather, it provides a list + of matters that the undertaking shall consider in its materiality assessment + (ref. to ESRS 1 chapter 3 Double materiality as the basis for sustainability + disclosures and ESRS 2 IRO-1) related to consumers and/or end-users and, subsequently, + disclose as material impacts, risks and opportunities within the scope of + this Standard. + - urn: urn:intuitem:risk:req_node:esrs_p3:node917 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-s4-appendix-a + name: ESRS 2 General disclosures + - urn: urn:intuitem:risk:req_node:esrs_p3:node918 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node917 + name: Strategy + - urn: urn:intuitem:risk:req_node:esrs_p3:node919 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node918 + name: Disclosure Requirement related to ESRS 2 SBM-2 + description: Interests and views of stakeholders + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-2.ar-3 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node919 + ref_id: S4.SBM-2.AR-3 + description: ESRS 2 SBM-2 requires the undertaking to provide an understanding + of if and how it considers whether its strategy and business model play a + role in creating, exacerbating or (conversely) mitigating significant material + impacts on consumers and/or end-users, and whether and how the business model + and strategy are adapted to address such material impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-2.ar-4 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node919 + ref_id: S4.SBM-2.AR-4 + description: "While consumers and/or end-users may not be engaging with the\ + \ undertaking at the level of its strategy or business model, their views\ + \ can inform the undertaking\u2019s assessment of its strategy and business\ + \ model. The undertaking may disclose the views of the (actual or potential)\ + \ materially affected consumers and/or end-users\u2019 legitimate representatives\ + \ or those of credible proxies that have insight into their situation." + - urn: urn:intuitem:risk:req_node:esrs_p3:node922 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node918 + name: Disclosure Requirement related to ESRS 2 SBM-3 + description: Material impacts, risks and opportunities and their interaction + with strategy and business model + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-5 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922 + ref_id: S4.SBM-3.AR-5 + description: "Impacts on consumers and/or end-users can originate in the undertaking\u2019\ + s business model or strategy in a number of different ways. For example, impacts\ + \ may relate to the undertaking\u2019s value proposition (for example, providing\ + \ online platforms with potential for online and offline harm), its value\ + \ chain (for example, speed in developing products or services, or delivering\ + \ projects, with risks to health and safety), or its cost structure and the\ + \ revenue model (for example, sales- maximising incentives that put consumers\ + \ at risk)." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-6 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922 + ref_id: S4.SBM-3.AR-6 + description: "Impacts on consumers and/or end-users that originate in the strategy\ + \ or business model can also bring material risks to the undertaking. For\ + \ example, if the undertaking\u2019s business model is premised on incentivising\ + \ its sales force to sell high volumes of a product or service (for example,\ + \ credit cards or pain medicine) at speed, and this results in large- scale\ + \ harm to consumers, the undertaking may face lawsuits and reputational damage\ + \ affecting its future business and credibility." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-7 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922 + ref_id: S4.SBM-3.AR-7 + description: Examples of particular characteristics of consumers and/or end-users + that may be considered by the undertaking when responding to paragraph 11 + include young consumers and/or end-users who may be more susceptible to impacts + on their physical and mental development, or who lack financial literacy and + may be more susceptible to exploitative sales or marketing practices. They + may also include women in a context where women are routinely discriminated + against in their access to particular services or in the marketing of particular + products. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4.sbm-3.ar-8 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node922 + ref_id: S4.SBM-3.AR-8 + description: "With regard to paragraph 12, the risks could arise because of\ + \ the undertaking\u2019s dependency on consumers and/or end-users where low\ + \ likelihood but high impact events may trigger financial effects, for example,\ + \ where a global pandemic leads to severe impacts on certain consumers\u2019\ + \ livelihoods resulting in major changes in patterns of consumption." + - urn: urn:intuitem:risk:req_node:esrs_p3:node927 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node917 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927 + ref_id: S4-1 AR + name: Disclosure Requirement S4-1 + description: ' Policies related to consumers and end-users' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-9 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar + ref_id: S4-1 AR 9 + description: The description shall include the key information necessary to + ensure a faithful representation of the policies in relation to consumers + and end-users, and therefore, the undertaking shall consider explanations + of significant changes to the policies adopted during the reporting year (for + example, new expectations for business customers, new or additional approaches + to due diligence and remedy). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-10 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar + ref_id: S4-1 AR 10 + description: The policy may take the form of a stand-alone policy regarding + consumers and/or end-users or be included in a broader document such as a + code of ethics or a general sustainability policy that has already been disclosed + by the undertaking as part of another ESRS. In those cases, the undertaking + shall provide an accurate cross-reference to identify the aspects of the policy + that satisfy the requirements of this Disclosure Requirement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-11 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar + ref_id: S4-1 AR 11 + description: In disclosing its alignment of its policies with the UN Guiding + Principles on Business and Human Rights, the undertaking shall consider that + the Guiding Principles refer to the International Bill of Human Rights, which + consists of the Universal Declaration of Human Rights and the two Covenants + that implement it, and may disclose its alignment with these instruments. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-12 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar + ref_id: S4-1 AR 12 + description: When disclosing how external facing policies are embedded, the + undertaking may, for example, consider internal-facing sales and distribution + policies and alignment with other policies relevant to consumers and/or end-users. + The undertaking shall also consider its policies for safeguarding the veracity + and usefulness of information provided to potential and actual consumers and/or + end-users, both before and after sale. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar-13 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-1-ar + ref_id: S4-1 AR 13 + description: "The undertaking may provide an illustration of the types of communication\ + \ of its policies to those individuals, group of individuals or entities for\ + \ whom they are relevant, either because they are expected to implement them\ + \ (for example, the undertaking\u2019s employees, contractors and suppliers),\ + \ or because they have a direct interest in their implementation (for example,\ + \ own workers, investors). It may disclose communication tools and channels\ + \ (for example, flyers, newsletters, dedicated websites, social media, face\ + \ to face interactions, workers\u2019 representatives), aimed at ensuring\ + \ that the policy is accessible and that different audiences understand its\ + \ implications. The undertaking may also explain how it identifies and removes\ + \ potential barriers for dissemination, such as through translation into relevant\ + \ languages or the use of graphic depictions." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927 + ref_id: S4-2 AR + name: Disclosure Requirement S4-2 + description: Processes for engaging with consumers and end-users about impacts + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-14 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar + ref_id: S4-2 AR 14 + description: Credible proxies who have knowledge of the interests, experiences + or perspectives of consumers and end-users could include national consumer + protection bodies for some consumers. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-15 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar + ref_id: S4-2 AR 15 + description: When describing which function or role has operational responsibility + for such engagement and/or ultimate accountability, the undertaking may disclose + whether this is a dedicated role or function or part of a broader role or + function, and whether any capacity building activities have been offered to + support the staff to undertake engagement. If it cannot identify such a position + or function, it may state that this is the case. This disclosure could also + be fulfilled by making reference to information disclosed according to ESRS + 2 GOV-1 The role of the administrative, management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar + ref_id: S4-2 AR 16 + description: 'When preparing the disclosures described in paragraph 20 b) and + c), the following illustrations may be considered:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16 + ref_id: S4-2 AR 16.a + description: for stage(s) at which engagement occurs, examples could be in determining + mitigation approaches or in evaluating their effectiveness; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16 + ref_id: S4-2 AR 16.b + description: for type of engagement, these could be participation, consultation + and/or information; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16 + ref_id: S4-2 AR 16.c + description: for the frequency of the engagement, information may be provided + on whether engagement occurs on a regular basis, at certain points in a project + or business process, as well as whether it occurs in response to legal requirements + and/or in response to stakeholder requests and whether the result of the engagement + is being integrated into the undertaking's decision-making processes; and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16 + ref_id: S4-2 AR 16.d + description: for the role with operational responsibility, whether the undertaking + requires relevant staff to have certain skills, or whether it provides training + or capacity building to relevant staff to undertake engagement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-2-ar-16 + ref_id: S4-2 AR 17 + description: To illustrate how the perspectives of consumers and/or end-users + have informed specific decisions or activities of the undertaking, the undertaking + may provide examples from the current reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927 + ref_id: S4-3 AR + name: Disclosure Requirement S4-3 + description: Processes to remediate negative impacts and channels for consumers + and end-users to raise concerns + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-18 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 18 + description: In fulfilling the requirements set out by the disclosure criteria + of ESRS S4-3, the undertaking may be guided by the content of the UN Guiding + Principles on Business and Human Rights and the OECD Guidelines for Multinational + Enterprises focused on remediation and grievance mechanisms. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-19 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 19 + description: Channels for raising concerns or needs, include grievance mechanisms, + hotlines, dialogue processes or other means through which consumers and/or + end-users or their legitimate representatives can raise concerns about impacts + or explain needs that they would like the undertaking to address. This could + include channels provided by the undertaking directly and is to be disclosed + in addition to any other mechanisms the undertaking may use to gain insight + into the management of impacts on consumers and/or end-users, such as compliance + audits. Where the undertaking is relying solely on information about the existence + of such channels provided by its business relationships to answer this requirement, + it may state that. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-20 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 20 + description: To provide greater insight into the information covered in ESRS + S4-3, the undertaking may provide insight into whether and how consumers and/or + end-users that may be affected are able to access channels at the level of + the undertaking they are affected by, in relation to each material impact. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-21 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 21 + description: "Third party mechanisms could include those operated by the government,\ + \ NGOs, industry associations and other collaborative initiatives. With regard\ + \ to the scope of these mechanisms, the undertaking may disclose whether these\ + \ are accessible to all consumers and/or end-users who may be potentially\ + \ or actually materially impacted by the undertaking, or individuals or organisations\ + \ acting on their behalf or who are otherwise in a position to be aware of\ + \ negative impacts, and through which consumers and/or end-users (or individuals\ + \ or organisations acting on their behalf or who are otherwise in a position\ + \ to be aware of negative impacts), can raise complaints or concerns related\ + \ to the undertaking\u2019s own activities." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-22 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 22 + description: In relation to the protection of individuals that use the mechanisms + against the retaliation, the undertaking may describe whether it treats grievances + confidentially and with respect to the rights of privacy and data protection; + and whether they allow for consumer and/or end- users to use them anonymously + (for example, through representation by a third party). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-23 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 23 + description: In disclosing whether and how the undertaking knows that consumers + and/or end-users are aware of and trust any of these channels, the undertaking + may provide relevant and reliable data about the effectiveness of these channels + from the perspective of consumers and/or end-users themselves. Examples of + sources of information are surveys of consumers and/or end-users that have + used such channels and their levels of satisfaction with the process and outcomes. + To illustrate the usage level of such channels, the undertaking may disclose + the number of complaints received from consumers and/or end-users during the + reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 24 + description: "In describing the effectiveness of channels for consumers and/or\ + \ end- users to raise concerns, the undertaking may be guided by the following\ + \ questions, based on the \u2018effectiveness criteria for nonjudicial grievance\ + \ mechanisms\u2019, as laid out in the UN Guiding Principles on Business and\ + \ Human Rights. The below considerations may be applied on an individual channel\ + \ basis or for the collective system of channels:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.a + description: do the channels hold legitimacy by providing appropriate accountability + for their fair conduct and building stakeholder trust? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.b + description: are the channels known and accessible to stakeholders? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.c + description: do the channels have known procedures, set timeframes and clarity + on the processes? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.d + description: do the channels ensure reasonable access to sources of information, + advice and expertise? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.e + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.e + description: do the channels offer transparency by providing sufficient information + both to complainants and where applicable, to meet any public interest at + stake? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.f + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.f + description: do the outcomes achieved from the channels accord with internationally + recognised human rights? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.g + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.g + description: does the undertaking identify insights from the channels that support + continuous learning in both improving the channels and preventing future impacts? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24.h + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-24 + ref_id: S4-3 AR 24.h + description: does the undertaking focus on dialogue with complainants as the + means to reach agreed solutions, rather than seeking to unilaterally determine + the outcome? + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-3-ar + ref_id: S4-3 AR 25 + description: For more information, see Principle 31 of the UN Guiding Principles + on Business and Human Rights. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node927 + ref_id: S4-4 AR + name: Disclosure Requirement S4-4 + description: Taking action on material impacts on consumers and end- users, + and approaches to managing material risks and pursuing material opportunities + related to consumers and end-users, and effectiveness of those actions + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 25 + description: 'It may take time to understand negative impacts and how the undertaking + may be involved with them through its downstream value chain, as well as to + identify appropriate responses and put them into practice). Therefore, the + undertaking shall consider:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25 + ref_id: S4-4 AR 25.a + description: Its general and specific approaches to addressing material negative + impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25 + ref_id: S4-4 AR 25.b + description: its initiatives aimed at contributing to additional material positive + impacts; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25 + ref_id: S4-4 AR 25.c + description: how far it has progressed in its efforts during the reporting period; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-25 + ref_id: S4-4 AR 25.d + description: its aims for continued improvement. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-26 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 26 + description: Appropriate action can vary according to whether the undertaking + causes or contributes to a material impact, or whether the material impact + is directly linked to its own operations, products or services through a business + relationship. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-27 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 27 + description: Given that material negative impacts affecting consumers and/or + end- users that have occurred during the reporting period may also be linked + to entities or operations outside its direct control, the undertaking may + disclose whether and how it seeks to use leverage with relevant business relationships + to manage those impacts. This may include using commercial leverage (for example, + enforcing contractual requirements with business relationships or implementing + incentives), other forms of leverage within the relationship (such as providing + training or capacity-building on proper product use or sale practices to business + relationships) or collaborative leverage with peers or other actors (such + as initiatives aimed at responsible marketing or product safety). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-28 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 28 + description: When the undertaking discloses its participation in an industry + or multi-stakeholder initiative as part of its actions to address material + negative impacts, the undertaking may disclose how the initiative, and its + own involvement, is aiming to address the material impact concerned. It may + disclose under ESRS S4-5 the relevant targets set by the initiative and progress + towards them. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-29 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 29 + description: When disclosing whether and how it considers actual and potential + impacts on consumers and/or end-users in decisions to terminate business relationships + and whether and how it seeks to address any negative impacts that may result + from termination, the undertaking may include examples. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-30 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 30 + description: In disclosing how it tracks the effectiveness of actions to manage + material impacts during the reporting period, the undertaking may disclose + any lessons learned from the previous and current reporting periods. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-31 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 31 + description: Processes used to track the effectiveness of actions can include + internal or external auditing or verification, court proceedings and/or related + court decisions, impact assessments, measurement systems, stakeholder feedback, + grievance mechanisms, external performance ratings, and benchmarking. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-32 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 32 + description: Reporting on effectiveness is aimed at enabling the understanding + of the links between actions taken by the undertaking and the effective management + of impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 33 + description: "With regard to initiatives or processes the undertaking has in\ + \ place that are based on affected consumers and/or end-users\u2019 needs\ + \ and their level of implementation, the undertaking may disclose:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33 + ref_id: S4-4 AR 33.a + description: information about whether and how consumers and/or end-users and + legitimate representatives or their credible proxies play a role in decisions + regarding the design and implementation of these programmes or processes; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-33 + ref_id: S4-4 AR 33.b + description: information about the intended or achieved positive outcomes for + consumers and/or end- users of these programmes or processes. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-34 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 34 + description: "The undertaking may disclose whether any initiatives or processes\ + \ whose primary aim is to deliver positive impacts for consumers and/or end-users\ + \ are designed to also support the achievement of one or more of the UN Sustainable\ + \ Development Goals (SDGs). For example, through a commitment to advance UN\ + \ SDG 3 to \u2018ensure healthy lives and promote well-being for all at all\ + \ ages\u2019 the undertaking may be actively working to make its products\ + \ less addictive and harmful to physical and psychological health." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-35 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 35 + description: When disclosing the intended positive outcomes of the undertaking's + actions for consumers and/or end-users, a distinction is to be made between + evidence of certain activities having occurred (for example, that x number + of consumers have received information about healthy eating habits) from evidence + of actual outcomes for consumers and/or end-users (for example, that x number + of consumers have adopted healthier eating habits). + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-36 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 36 + description: When disclosing whether initiatives or processes also play a role + in mitigating material negative impacts, the undertaking may, for example, + consider programmes that aim to support heightened awareness of the risk of + online scams, leading to a reduction in the number of cases of end-users experiencing + breaches of data privacy. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 37 + description: "When disclosing the material risks and opportunities related to\ + \ the undertaking\u2019s impacts or dependencies on consumers and/or end-\ + \ users, the undertaking may consider the following:" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37 + ref_id: S4-4 AR 37.a + description: "risks related to the undertaking\u2019s impacts on consumers and/or\ + \ end-users may include reputational or legal exposure where poorly designed\ + \ or defective products result in injuries or deaths;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37 + ref_id: S4-4 AR 37.b + description: "risks related to the undertaking\u2019s dependencies on consumers\ + \ and/or end-users may include the loss of business continuity where an economic\ + \ crisis makes consumers unable to afford certain products or services;" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37 + ref_id: S4-4 AR 37.c + description: "opportunities related to the undertaking\u2019s impacts on consumers\ + \ and/or end- users may include market differentiation and greater customer\ + \ appeal from offering safe products or privacy-respecting services; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37.d + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-37 + ref_id: S4-4 AR 37.d + description: "opportunities related to the undertaking\u2019s dependencies on\ + \ consumers and/or end-users may include the achievement of a loyal future\ + \ consumer base by ensuring, for example, that LGBTQI people are respected\ + \ and that the undertaking\u2019s selling practices do not exclude such people\ + \ from the products or services it offers." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-38 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 38 + description: When disclosing whether dependencies turn into risks, the undertaking + shall consider external developments. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-39 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 39 + description: When disclosing policies, action and resources and targets related + to the management of material risks and opportunities, in cases where risks + and opportunities arise from a material impact, the undertaking may cross-reference + its disclosures on policies, action and resources and targets in relation + to that impact. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-40 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 40 + description: The undertaking shall consider the extent to which its processes + to manage material risks related to consumers and/or end-users are integrated + into its existing risk management processes and how. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar-41 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-4-ar + ref_id: S4-4 AR 41 + description: When disclosing the resources allocated to the management of material + impacts, the undertaking may disclose which internal functions are involved + in managing the impacts and what types of action they take to address negative + and advance positive impacts. + - urn: urn:intuitem:risk:req_node:esrs_p3:node988 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node917 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node988 + ref_id: S4-5 AR + name: 'Disclosure Requirement S4-5 ' + description: Targets related to managing material negative impacts, advancing + positive impacts, and managing material risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar + ref_id: S4-5 AR 42 + description: 'When disclosing targets in relation to consumers and/or end-users, + the undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42.a + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42 + ref_id: S4-5 AR 42.a + description: the intended outcomes to be achieved in the lives of consumers + and/or end-users, being as specific as possible; + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42.b + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42 + ref_id: S4-5 AR 42.b + description: their stability over time in terms of definitions and methodologies + to enable comparability; and/or + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42.c + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-42 + ref_id: S4-5 AR 42.c + description: ' the standards or commitments on which the targets are based are + to be clearly defined in the reporting (for instance codes of conduct, sourcing + policies, global frameworks or industry codes). ' + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-43 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar + ref_id: S4-5 AR 43 + description: "Targets related to material risks and opportunities may be the\ + \ same as or distinct from targets tied to material impacts. For example,\ + \ a target to ensure equal access to finance for underserved consumers could\ + \ both reduce discrimination impacts on those consumers and enlarge the undertaking\u2019\ + s pool of customers." + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-44 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar + ref_id: S4-5 AR 44 + description: The undertaking may also distinguish between short, medium and + long-term targets covering the same policy commitment. For example, the undertaking + may have as a main objective to make its online services accessible to people + with disabilities, with the long- term goal of having adapted 100% of its + online services by 2025, and with the short-term objective of adding x number + of accessible features every year up and until 2025. + - urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar-45 + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:s4-5-ar + ref_id: S4-5 AR 45 + description: When modifying or replacing a target in the reporting period, the + undertaking may explain the change by cross-referencing it to significant + changes in the business model or to broader changes in the accepted standard + or legislation from which the target is derived to provide contextual information + as per ESRS 2 BP-2 Disclosures in relation to specific circumstances. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1 + assessable: false + depth: 1 + ref_id: ESRS G1 + name: BUSINESS CONDUCT + - urn: urn:intuitem:risk:req_node:esrs_p3:node998 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1 + name: Objective + - urn: urn:intuitem:risk:req_node:esrs_p3:node999 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node998 + description: "1. The objective of this Standard is to specify disclosure requirements\ + \ which will enable users of the undertaking\u2019s sustainability statements\ + \ to understand the undertaking\u2019s strategy and approach, processes and\ + \ procedures as well as its performance in respect of business conduct." + - urn: urn:intuitem:risk:req_node:esrs_p3:node1000 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node998 + description: "2. This Standard focusses on the following matters, collectively\ + \ referred to in this Standard as \u2018business conduct or business conduct\ + \ matters\u2019:\n(a) business ethics and corporate culture, including anti-corruption\ + \ and anti-bribery, the protection of whistleblowers, and animal welfare;\n\ + (b) the management of relationships with suppliers, including payment practices,\ + \ especially with regard to late payment to small and medium-sized undertakings.\n\ + (c) activities and commitments of the undertaking related to exerting its\ + \ political influence, including its lobbying activities;" + - urn: urn:intuitem:risk:req_node:esrs_p3:node1001 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1 + name: Interaction with other ESRS + - urn: urn:intuitem:risk:req_node:esrs_p3:node1002 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1001 + description: 3. The content of this Standard on general disclosures as well + as impact, risk and opportunity management and metrics and targets shall be + read in conjunction respectively with ESRS 1 General principles and ESRS 2 + General requirements. + - urn: urn:intuitem:risk:req_node:esrs_p3:node1003 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1 + name: Disclosure Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node1004 + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1003 + name: ESRS 2 General disclosures + description: 4. The requirements of this section should be read in conjunction + with and reported alongside the disclosures required by ESRS 2 on Governance + (GOV), Strategy (SBM) and Management of impacts, risks and opportunities (IRO). + - urn: urn:intuitem:risk:req_node:esrs_p3:node1005 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1004 + name: Governance + - urn: urn:intuitem:risk:req_node:esrs_p3:node1006 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1005 + name: Disclosure Requirement related to ESRS 2 GOV-1 + description: The role of the administrative, management and supervisory bodies + - urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1006 + ref_id: G1.GOV-1.5 + description: '5. When disclosing information about the role of the administrative, + management and supervisory bodies, the undertaking shall cover the following + aspects:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5 + ref_id: G1.GOV-1.5.a + description: (a) the role of the administrative, management and supervisory + bodies related to business conduct; and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1.gov-1.5 + ref_id: G1.GOV-1.5.b + description: (b) the expertise of the administrative, management and supervisory + bodies on business conduct matters. + - urn: urn:intuitem:risk:req_node:esrs_p3:node1010 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1004 + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:node1011 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010 + name: Disclosure Requirement related to ESRS 2 IRO-1 + description: Description of the processes to identify and assess material impacts, + risks and opportunities + - urn: urn:intuitem:risk:req_node:esrs_p3:g1.iro-1-6 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1011 + ref_id: G1.IRO-1-6 + description: When describing the process to identify material impacts, risks + and opportunities in relation to business conduct matters, the undertaking + shall disclose all relevant criteria used in the process, including location, + activity, sector and the structure of the transaction. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010 + ref_id: G1-1 + name: 'Disclosure Requirement G1-1 ' + description: Business conduct policies and corporate culture + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-7 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1 + ref_id: G1-1-7 + description: The undertaking shall disclose its policies with respect to business + conduct matters and how it fosters its corporate culture. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-8 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1 + ref_id: G1-1-8 + description: "The objective of this Disclosure Requirement is to enable an understanding\ + \ of the extent to which the undertaking has policies that address the identification,\ + \ assessment, management and/or remediation of its material impacts, risks\ + \ and opportunities related to business conduct matters. It also aims to provide\ + \ an understanding of the undertaking\u2019s approach to corporate culture." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-9 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1 + ref_id: G1-1-9 + description: The disclosures required under paragraph 7 shall include how the + undertaking establishes, develops, promotes and evaluates its corporate culture. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1 + ref_id: G1-1-10 + description: "The disclosures in paragraph 7 shall cover the following aspects\ + \ related to the undertaking\u2019s policies on business conduct matters:" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.a + description: a description of the mechanisms for identifying, reporting and + investigating concerns about unlawful behaviour or behaviour in contradiction + of its code of conduct or similar internal rules; and whether it accommodates + reporting from internal and/or external stakeholders; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.b + description: where the undertaking has no policies on anti-corruption or anti- + bribery consistent with the United Nations Convention against Corruption ( + 128 ), it shall state this and whether it has plans to implement them and + the timetable for implementation; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.c + description: 'how the undertaking protects whistleblowers, including:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c + ref_id: G1-1-10.c.i + description: details on the establishment of internal whistleblower reporting + channels, including whether the undertaking provides for information and training + to its own workers and information about the designation and training of staff + receiving reports; and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.c + ref_id: G1-1-10.c.ii + description: measures to protect against retaliation its own workers who are + whistleblowers in accordance with the applicable law transposing Directive + (EU) 2019/1937 of the European Parliament and of the Council ( 129 ); + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.d + description: where the undertaking has no policies on the protection of whistle- + blowers ( 130 ), it shall state this and whether it has plans to implement + them and the timetable for implementation; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.e + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.e + description: beyond the procedures to follow-up on reports by whistleblowers + in accordance with the applicable law transposing Directive (EU) 2019/1937, + whether the undertaking has procedures to investigate business conduct incidents, + including incidents of corruption and bribery, promptly, independently and + objectively; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.f + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.f + description: where applicable, whether the undertaking has in place policies + with respect to animal welfare; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.g + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.g + description: "the undertaking\u2019s policy for training within the organisation\ + \ on business conduct, including target audience, frequency and depth of coverage;\ + \ and" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10.h + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-10 + ref_id: G1-1-10.h + description: the functions within the undertaking that are most at risk in respect + of corruption and bribery. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-11 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1 + ref_id: G1-1-11 + description: Undertakings that are subject to legal requirements under national + law transposing Directive (EU) 2019/1937, or to equivalent legal requirements + with regard to the protection of whistle-blowers, may comply with the disclosure + specified in paragraph 10 (d) by stating that they are subject to those legal + requirements. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010 + ref_id: G1-2 + name: Disclosure Requirement G1-2 + description: Management of relationships with suppliers + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.12 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2 + ref_id: G1-2.12 + description: The undertaking shall provide information about the management + of its relationships with its suppliers and its impacts on its supply chain. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.13 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2 + ref_id: G1-2.13 + description: "The objective of this Disclosure Requirement is to provide an\ + \ understanding of the undertaking\u2019s management of its procurement process\ + \ including fair behaviour with suppliers." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.14 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2 + ref_id: G1-2.14 + description: The undertaking shall provide a description of its policy to prevent + late payments, specifically to SMEs. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2 + ref_id: G1-2.15 + description: 'The disclosure required under paragraph 12 shall include the following + information:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15 + ref_id: G1-2.15.a + description: "the undertaking\u2019s approach to its relationships with its\ + \ suppliers, taking account of risks to the undertaking related to its supply\ + \ chain and of impacts on sustainability matters; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2.15 + ref_id: G1-2.15.b + description: whether and how it takes into account social and environmental + criteria for the selection of its suppliers. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1010 + ref_id: G1-3 + name: Disclosure Requirement G1-3 + description: Prevention and detection of corruption and bribery + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-16 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + ref_id: G1-3-16 + description: The undertaking shall provide information about its system to prevent + and detect, investigate, and respond to allegations or incidents relating + to corruption and bribery including the related training. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-17 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + ref_id: G1-3-17 + description: The objective of this Disclosure Requirement is to provide transparency + on the key procedures of the undertaking to prevent, detect, and address allegations + about corruption and bribery. This includes the training provided to own workers + and/or information provided internally or to suppliers. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + ref_id: G1-3-18 + description: 'The disclosure required under paragraph 16 shall include the following + information:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18 + ref_id: G1-3-18.a + description: a description of the procedures in place to prevent, detect, and + address allegations or incidents of corruption and bribery; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18 + ref_id: G1-3-18.b + description: whether the investigators or investigating committee are separate + from the chain of management involved in the matter; and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-18 + ref_id: G1-3-18.c + description: the process, if any, to report outcomes to the administrative, + management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-19 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + ref_id: G1-3-19 + description: Where the undertaking has no such procedures in place, it shall + disclose this fact and, where applicable, its plans to adopt them. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-20 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + ref_id: G1-3-20 + description: The disclosures required by paragraph 16 shall include information + about how the undertaking communicates its policies to those for whom they + are relevant to ensure that the policy is accessible and that they understand + its implications. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3 + ref_id: G1-3-21 + description: 'The disclosure required by paragraph 16 shall include information + about the following with respect to training:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21 + ref_id: G1-3-21.a + description: the nature, scope and depth of anti-corruption and anti-bribery + training programmes offered or required by the undertaking; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21 + ref_id: G1-3-21.b + description: the percentage of functions-at-risk covered by training programmes; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-21 + ref_id: G1-3-21.c + description: the extent to which training is given to members of the administrative, + management and supervisory bodies. + - urn: urn:intuitem:risk:req_node:esrs_p3:node1049 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1004 + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1049 + ref_id: G1-4 + name: 'Disclosure Requirement G1-4 ' + description: Incidents of corruption or bribery + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-22 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4 + ref_id: G1-4-22 + description: The undertaking shall provide information on incidents of corruption + or bribery during the reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-23 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4 + ref_id: G1-4-23 + description: The objective of this Disclosure Requirement is to provide transparency + on the incidents relating to corruption or bribery during the reporting period + and the related outcomes. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4 + ref_id: G1-4-24 + description: 'The undertaking shall disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24 + ref_id: G1-4-24.a + description: the number of convictions and the amount of fines for violation + of anti-corruption and anti- bribery laws ( 131 ); and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-24 + ref_id: G1-4-24.b + description: any actions taken to address breaches in procedures and standards + of anti-corruption and anti-bribery ( 132 ). + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4 + ref_id: G1-4-25 + description: 'The undertaking may disclose:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25 + ref_id: G1-4-25.a + description: the total number and nature of confirmed incidents of corruption + or bribery; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25 + ref_id: G1-4-25.b + description: the number of confirmed incidents in which own workers were dismissed + or disciplined for corruption or bribery-related incidents; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25 + ref_id: G1-4-25.c + description: the number of confirmed incidents relating to contracts with business + partners that were terminated or not renewed due to violations related to + corruption or bribery; and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-25 + ref_id: G1-4-25.d + description: details of public legal cases regarding corruption or bribery brought + against the undertaking and its own workers during the reporting period and + the outcomes of such cases. This includes cases that were initiated in previous + years where the outcome was only established in the current reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-4-26 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-4 + ref_id: G1-4-26 + description: The disclosures required shall include incidents involving actors + in its value chain only where the undertaking or its employees are directly + involved. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1049 + ref_id: G1-5 + name: Disclosure Requirement G1-5 + description: Political influence and lobbying activities + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-27 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5 + ref_id: G1-5-27 + description: The undertaking shall provide information on the activities and + commitments related to exerting its political influence, including its lobbying + activities related to its material impacts, risks and opportunities. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-28 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5 + ref_id: G1-5-28 + description: "The objective of this Disclosure Requirement is to provide transparency\ + \ on the undertaking\u2019s activities and commitments related to exerting\ + \ its political influence with political contributions, including the types\ + \ and purpose of lobbying activities." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5 + ref_id: G1-5-29 + description: 'The disclosure required by paragraph 27 shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29 + ref_id: G1-5-29.a + description: if applicable, the representative(s) responsible in the administrative, + management and supervisory bodies for the oversight of these activities; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29 + ref_id: G1-5-29.b + description: 'for financial or in-kind political contributions:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b.i + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b + ref_id: G1-5-29.b.i + description: the total monetary value of financial and in-kind political contributions + made directly and indirectly by the undertaking aggregated by country or geographical + area where relevant, as well as type of recipient/beneficiary; and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b.ii + assessable: true + depth: 8 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.b + ref_id: G1-5-29.b.ii + description: where appropriate, how the monetary value of in-kind contributions + is estimated. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29 + ref_id: G1-5-29.c + description: "the main topics covered by its lobbying activities and the undertaking\u2019\ + s main positions on these in brief. This shall include explanations on how\ + \ this interacts with its material impacts, risks and opportu" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-29 + ref_id: G1-5-29.d + description: if the undertaking is registered in the EU Transparency Register + or in an equivalent transparency register in a Member State, the name of any + such register and its identification number in the register. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-30 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5 + ref_id: G1-5-30 + description: The disclosure shall also include information about the appointment + of any members of the administrative, management and supervisory bodies who + held a comparable position in public administration (including regulators) + in the 2 years preceding such appointment in the current reporting period. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6 + assessable: false + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1049 + ref_id: G1-6 + name: 'Disclosure Requirement G1-6 ' + description: Payment practices + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-31 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6 + ref_id: G1-6-31 + description: The undertaking shall provide information on its payment practices, + especially with respect to late payments to small and medium enterprises (SMEs). + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-32 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6 + ref_id: G1-6-32 + description: The objective of this Disclosure Requirement is to provide insights + on the contractual payment terms and on its performance with regard to payment, + especially as to how these impact SMEs and specifically with respect to late + payments to SMEs. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33 + assessable: true + depth: 6 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6 + ref_id: G1-6-33 + description: 'The disclosure under paragraph 31 shall include:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.a + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33 + ref_id: G1-6-33.a + description: the average time the undertaking takes to pay an invoice from the + date when the contractual or statutory term of payment starts to be calculated, + in number of days; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.b + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33 + ref_id: G1-6-33.b + description: "a description of the undertaking\u2019s standard payment terms\ + \ in number of days by main category of suppliers and the percentage of its\ + \ payments aligned with these standard terms;" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.c + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33 + ref_id: G1-6-33.c + description: the number of legal proceedings currently outstanding for late + payments; and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33.d + assessable: true + depth: 7 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-33 + ref_id: G1-6-33.d + description: complementary information necessary to provide sufficient context. + If the undertaking has used representative sampling to calculate the information + required under point (a), it shall state that fact and briefly describe the + methodology used. + - urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1-appendix-a + assessable: false + depth: 1 + ref_id: ESRS G1-Appendix A + name: Application Requirements + - urn: urn:intuitem:risk:req_node:esrs_p3:node1082 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1-appendix-a + name: Impact, risk and opportunity management + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1082 + ref_id: G1-1 AR + name: Disclosure Requirement G1-1 + description: Business conduct policies and corporate culture + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar + ref_id: G1-1 AR 1 + description: 'The undertaking may consider the following aspects when determining + its disclosure under paragraph 7:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1 + ref_id: G1-1 AR 1.a + description: the aspects of corporate culture that are taken into consideration + and discussed by the administrative, management and supervisory bodies and + with which frequency; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1 + ref_id: G1-1 AR 1.b + description: the principal themes that are promoted and communicated as part + of the corporate culture; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1 + ref_id: G1-1 AR 1.c + description: "how the members of the undertaking\u2019s administrative, management\ + \ and supervisory bodies provide direction to promote a corporate culture;\ + \ and" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-1-ar-1 + ref_id: G1-1 AR 1.d + description: specific incentives or tools for its own workers to foster and + encourage its corporate culture. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1082 + ref_id: G1-2 AR + name: Disclosure Requirement G1-2 + description: Management of relationships with suppliers + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar + ref_id: G1-2 AR 2 + description: "For purposes of this standard, management of relationships with\ + \ the undertaking\u2019s suppliers may include the following:" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.a + description: "how the undertaking\u2019s practices, including activities to\ + \ avoid or minimise the impacts of disruptions to its supply chain, support\ + \ its strategy and risk management;" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.b + description: "training of the undertaking\u2019s procurement/supply chain workforce\ + \ on engagement and dialogue with suppliers as well as incentives of its procurement\ + \ workforce including whether such incentives refer to price, quality or sustainability\ + \ factors;" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.c + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.c + description: the screening and evaluation of social and environmental performance + of suppliers; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.d + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.d + description: the inclusion of locally based suppliers in its supply chain and/or + suppliers with certification; + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.e + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.e + description: "how the undertaking\u2019s practices deal with vulnerable suppliers;" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.f + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.f + description: "the undertaking\u2019s targets and actions with regard to communication\ + \ and management of relationships with suppliers; and" + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2.g + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-2 + ref_id: G1-2 AR 2.g + description: how the outcomes of these practices are evaluated, including supplier + visits, audits or surveys. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar-3 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-2-ar + ref_id: G1-2 AR 3 + description: "Vulnerable suppliers\u2019 includes suppliers that are exposed\ + \ to significant economic, environmental and/or social risks." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1082 + ref_id: G1-3 AR + name: Disclosure Requirement G1-3 + description: Prevention and detection of corruption and bribery + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-4 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar + ref_id: G1-3 AR 4 + description: "\u2018Functions-at-risk \u2019 means those functions deemed to\ + \ be at risk of corruption and bribery as a result of its tasks and responsibilities." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-5 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar + ref_id: G1-3 AR 5 + description: Disclosures may include details about the risk assessments and/or + mapping, as well as monitoring programmes and/or internal control procedures + performed by the undertaking to detect corruption and bribery. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-6 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar + ref_id: G1-3 AR 6 + description: "The undertaking\u2019s policies on corruption and bribery may\ + \ be relevant to specific groups of people, either because they are expected\ + \ to implement them (for example, the undertaking\u2019s employees, contractors\ + \ and suppliers), or because they have a direct interest in their implementation\ + \ (for example, value chain workers, investors). The undertaking may disclose\ + \ the communication tools and channels (e.g., flyers, newsletters, dedicated\ + \ websites, social media, face to face interactions, unions and/or workers\ + \ representatives) to communicate policies to such groups. This may also include\ + \ the identification and/or removal of potential barriers to dissemination,\ + \ such as through translation into relevant languages or the use of graphic\ + \ depictions." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-7 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar + ref_id: G1-3 AR 7 + description: The undertaking may disclose an analysis of its training activities + by, for example, region of training or category of own workforce where its + programmes differ significantly based on such factors and such information + would be useful to users. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar-8 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-3-ar + ref_id: G1-3 AR 8 + description: 'The undertaking may present the required information about training + using the following table: Anti-corruption and bribery training illustrative + example' + - urn: urn:intuitem:risk:req_node:esrs_p3:node1105 + assessable: false + depth: 2 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:esrs-g1-appendix-a + name: Metrics and targets + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1105 + ref_id: G1-5 AR + name: Disclosure Requirement G1-5 + description: Political influence and lobbying activities + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-9 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 9 + description: "For purposes of this Standard \u2018political contribution\u2019\ + \ means financial or in-kind support provided directly to political parties,\ + \ their elected representatives or persons seeking political office. Financial\ + \ contributions can include donations, loans, sponsorships, advance payments\ + \ for services, or the purchase of tickets for fundraising events and other\ + \ similar practices. In-kind contributions can include advertising, use of\ + \ facilities, design and printing, donation of equipment, provision of board\ + \ membership, employment or consultancy work for elected politicians or candidates\ + \ for office." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-10 + assessable: false + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 10 + description: "\u2018Indirect political contribution\u2019 refers to those political\ + \ contributions made through an intermediary organisation such as a lobbyist\ + \ or charity, or support given to an organisation such as a think tank or\ + \ trade association linked to or supporting particular political parties or\ + \ causes." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-11 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 11 + description: "When determining \u2018comparable position\u2019 in this standard,\ + \ the undertaking shall consider various factors, including level of responsibility\ + \ and scope of activities undertaken." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 12 + description: 'The undertaking may provide the following information on its financial + or in-kind contributions with regard to its lobbying expenses:' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12.a + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12 + ref_id: G1-5 AR 12.a + description: the total monetary amount of such internal and external expenses; + and + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12.b + assessable: true + depth: 5 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-12 + ref_id: G1-5 AR 12.b + description: the total amount paid for membership to lobbying associations. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-13 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 13 + description: If the undertaking is legally obliged to be a member of a chamber + of commerce or other organisation that represents its interests, it may disclose + that this is the case. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-14 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 14 + description: In meeting the requirement in paragraph 29(c) the undertaking shall + consider the alignment between its public statements on its material impacts, + risks and opportunities and its lobbying activities. + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar-15 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-5-ar + ref_id: G1-5 AR 15 + description: 'An example of what such disclosures could look like: Political + engagement (including lobbying activities) illustrative example' + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar + assessable: false + depth: 3 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:node1105 + ref_id: G1-6 AR + name: Disclosure Requirement G1-6 + description: Payment practices + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar-16 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar + ref_id: G1-6 AR 16 + description: "In some cases, the undertaking\u2019s standard contractual payment\ + \ terms may differ significantly depending on country or type of supplier.\ + \ In such cases, information about the standard terms per main categories\ + \ of suppliers or country or geographical region could be examples of additional\ + \ contextual information to explain the disclosures in paragraph 33(b)." + - urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar-17 + assessable: true + depth: 4 + parent_urn: urn:intuitem:risk:req_node:esrs_p3:g1-6-ar + ref_id: G1-6 AR 17 + description: "An example of what the description of standard contract term disclosures\ + \ in paragraph 33(b) could look like: ABC\u2019s standard contract payment\ + \ terms are payment on receipt of invoice for wholesalers which encompass\ + \ approximately 80% of its annual invoices by value. It pays for services\ + \ received within 30 days after receipt of the invoice which are about 5%\ + \ of its annual invoices. The remainder of its invoices are paid within 60\ + \ days of receipt except for those in country X which in accordance with the\ + \ marketplace standards are paid within 90 days of receipt." diff --git a/tools/ESRS/ESRS-p1.xlsx b/tools/ESRS/ESRS-p1.xlsx new file mode 100644 index 0000000000000000000000000000000000000000..4cb2a33d8a62d935e934659b5ca32aacafb3e449 GIT binary patch literal 87921 zcmeFYWmFtpx9^L4upq%TKyY_=cefDS8+VuB?(PuW-66QUh7L~S?sEHi-n+-x=bn4N z+^_r8=&I^Derr`%&szUEYt8CbmV<`Df`EfSfPjD?gJ}EGU!MU90kH%J0r43E0ZLB{ zVDDmP@A6&U)4|NyfYHOwmb4HCiY6Zd3f%txEdPT&@LOX{agZ6ko8k&Bp_axG1WC4- z3_XECt0LIf>)9bro15{C+s-;DNIi0YZfS>@Lf);TdY12@qE6X$8bUmmKp(-0*j;UgCB@eX{F|@CYMpk=$xUPX6+QVWc6(`xQ!a9QkZc{|k|*;iu|8w$1T*htGjaGk z|9Ico>{?f77%H*RTMBTQ8c?35y@d?YECcF7IXvybonIw)BOy3|`GTw~1GUAIn-X0`H zTnbu*SF%JA#1W|vY&(cb}w3T1#u@_;*+)+$r8RXxV>uXv!vzQ10^(fdEa5LUH~dXMQt76F+ZoKS5kO z6;rF?Fp8Qb&qgP=cIES&+P05|hm@}tG@vK{HWMwMR5i^oCov1z_lo)(X~X>JHbIVm 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django.core.management.commands import dumpdata, loaddata from django.http import HttpResponse from rest_framework import status -from rest_framework.parsers import JSONParser +from rest_framework.parsers import FileUploadParser from rest_framework.response import Response from rest_framework.views import APIView +import gzip, io from ciso_assistant.settings import VERSION from serdes.serializers import LoadBackupSerializer @@ -25,7 +26,8 @@ def get(self, request, *args, **kwargs): f'attachment; filename="ciso-assistant-db-{timestamp}.json"' ) - response.write(f'[{{"meta": [{{"media_version": "{VERSION}"}}]}},\n') + buffer = io.StringIO() + buffer.write(f'[{{"meta": [{{"media_version": "{VERSION}"}}]}},\n') # Here we dump th data to stdout # NOTE: We will not be able to dump selected folders with this method. management.call_command( @@ -38,22 +40,34 @@ def get(self, request, *args, **kwargs): "knox.authtoken", ], indent=4, - stdout=response, + stdout=buffer, natural_foreign=True, ) - response.write("]") + buffer.write("]") + buffer.seek(0) + buffer_data = gzip.compress(buffer.getvalue().encode()) + response.write(buffer_data) return response class LoadBackupView(APIView): - parser_classes = (JSONParser,) + parser_classes = (FileUploadParser,) serializer_class = LoadBackupSerializer def post(self, request, *args, **kwargs): if not request.user.has_backup_permission: return Response(status=status.HTTP_403_FORBIDDEN) if request.data: - sys.stdin = io.StringIO(json.dumps(request.data[1])) + backup_file = request.data["file"] + is_json = backup_file.name.split(".")[-1].lower() == "json" + data = backup_file.read() + decompressed_data = data if is_json else gzip.decompress(data) + # Performances could be improved (by avoiding the json.loads + json.dumps calls with a direct raw manipulation on the JSON body) + # But performances of the backup loading is not that much important. + decompressed_data = json.loads(decompressed_data)[1] + decompressed_data = json.dumps(decompressed_data) + + sys.stdin = io.StringIO(decompressed_data) request.session.flush() management.call_command("flush", interactive=False) # Here we load the data from stdin diff --git a/frontend/src/routes/(app)/backup-restore/+page.server.ts b/frontend/src/routes/(app)/backup-restore/+page.server.ts index 7bfdac370..8646d8069 100644 --- a/frontend/src/routes/(app)/backup-restore/+page.server.ts +++ b/frontend/src/routes/(app)/backup-restore/+page.server.ts @@ -17,6 +17,10 @@ export const actions: Actions = { const endpoint = `${BASE_API_URL}/serdes/load-backup/`; const response = await fetch(endpoint, { method: 'POST', + headers: { + 'Content-Disposition': `attachment; filename="${file.name}"`, + 'Content-Type': file.type + }, body: file }); const data = await response.text(); diff --git a/frontend/src/routes/(app)/backup-restore/+page.svelte b/frontend/src/routes/(app)/backup-restore/+page.svelte index d8a775dd2..7f0e035bb 100644 --- a/frontend/src/routes/(app)/backup-restore/+page.svelte +++ b/frontend/src/routes/(app)/backup-restore/+page.svelte @@ -3,7 +3,7 @@ import { page } from '$app/stores'; import * as m from '$paraglide/messages'; - const authorizedExtensions = ['.json']; + const authorizedExtensions = ['.json', '.gzip']; import { getModalStore, type ModalSettings } from '@skeletonlabs/skeleton'; const modalStore = getModalStore(); diff --git a/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts b/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts index 92a527fc7..c7e0027b7 100644 --- a/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts +++ b/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts @@ -10,11 +10,11 @@ export const GET: RequestHandler = async ({ fetch }) => { error(400, 'Error fetching the dump file'); } - const fileName = `ciso-assistant-db-${new Date().toISOString()}.json`; + const fileName = `ciso-assistant-db-${new Date().toISOString()}.gzip`; return new Response(await res.blob(), { headers: { - 'Content-Type': 'application/json', + 'Content-Type': 'application/gzip', 'Content-Disposition': `attachment; filename="${fileName}"` } }); From f8510d963c2234219fbf8d9228282306e665b49a Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Tue, 10 Sep 2024 09:22:17 +0200 Subject: [PATCH 12/40] Fix wrong docker compose command recommandations --- docker-compose-build.sh | 2 +- docker-compose-remote-api.sh | 2 +- 2 files changed, 2 insertions(+), 2 deletions(-) diff --git a/docker-compose-build.sh b/docker-compose-build.sh index ed5eed373..cee3087bb 100755 --- a/docker-compose-build.sh +++ b/docker-compose-build.sh @@ -14,7 +14,7 @@ prepare_meta_file() { # Check if the database already exists if [ -f db/ciso-assistant.sqlite3 ]; then echo "The database seems already created." - echo "You should launch 'docker compose up -d'." + echo "You should launch 'docker compose -f docker-compose-build.yml up -d'." else prepare_meta_file diff --git a/docker-compose-remote-api.sh b/docker-compose-remote-api.sh index 7e4c00402..10e04b9f7 100755 --- a/docker-compose-remote-api.sh +++ b/docker-compose-remote-api.sh @@ -2,7 +2,7 @@ if [ -f db/ciso-assistant.sqlite3 ] ; then echo "the database seems already created" - echo "you should launch docker compose up -d" + echo "you should launch docker compose -f docker-compose-remote-api.yml up -d" echo "for clean start, you can remove the database file, run docker compose down and then docker compose rm and start again" else echo "Cleaning up old images and pulling the new ones ..." From 2094c0fad24b92ff7a01cc6586c47799c513c2d9 Mon Sep 17 00:00:00 2001 From: Nassim Tabchiche Date: Tue, 10 Sep 2024 15:34:22 +0200 Subject: [PATCH 13/40] Export dump under .json.gz format instead of .gzip This allows to decompress the dump as json, instead of it having no extension --- frontend/src/routes/(app)/backup-restore/+page.svelte | 2 +- frontend/src/routes/(app)/backup-restore/dump-db/+server.ts | 2 +- 2 files changed, 2 insertions(+), 2 deletions(-) diff --git a/frontend/src/routes/(app)/backup-restore/+page.svelte b/frontend/src/routes/(app)/backup-restore/+page.svelte index 7f0e035bb..404c54d86 100644 --- a/frontend/src/routes/(app)/backup-restore/+page.svelte +++ b/frontend/src/routes/(app)/backup-restore/+page.svelte @@ -3,7 +3,7 @@ import { page } from '$app/stores'; import * as m from '$paraglide/messages'; - const authorizedExtensions = ['.json', '.gzip']; + const authorizedExtensions = ['.json', '.gz']; import { getModalStore, type ModalSettings } from '@skeletonlabs/skeleton'; const modalStore = getModalStore(); diff --git a/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts b/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts index c7e0027b7..1e25b769e 100644 --- a/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts +++ b/frontend/src/routes/(app)/backup-restore/dump-db/+server.ts @@ -10,7 +10,7 @@ export const GET: RequestHandler = async ({ fetch }) => { error(400, 'Error fetching the dump file'); } - const fileName = `ciso-assistant-db-${new Date().toISOString()}.gzip`; + const fileName = `ciso-assistant-db-${new Date().toISOString()}.json.gz`; return new Response(await res.blob(), { headers: { From ec2537ed0d8d5b4ca1339c8519767e713e9ee4ec Mon Sep 17 00:00:00 2001 From: Nassim Tabchiche Date: Tue, 10 Sep 2024 15:35:43 +0200 Subject: [PATCH 14/40] chore: Organize imports --- backend/serdes/views.py | 8 ++++---- frontend/src/routes/(app)/backup-restore/+page.svelte | 6 +++--- 2 files changed, 7 insertions(+), 7 deletions(-) diff --git a/backend/serdes/views.py b/backend/serdes/views.py index 4e1a7ef5f..f22adbb48 100644 --- a/backend/serdes/views.py +++ b/backend/serdes/views.py @@ -1,3 +1,4 @@ +import gzip import io import json import sys @@ -10,7 +11,6 @@ from rest_framework.parsers import FileUploadParser from rest_framework.response import Response from rest_framework.views import APIView -import gzip, io from ciso_assistant.settings import VERSION from serdes.serializers import LoadBackupSerializer @@ -22,9 +22,9 @@ def get(self, request, *args, **kwargs): return Response(status=status.HTTP_403_FORBIDDEN) response = HttpResponse(content_type="application/json") timestamp = datetime.now().strftime("%Y%m%d-%H%M%S") - response["Content-Disposition"] = ( - f'attachment; filename="ciso-assistant-db-{timestamp}.json"' - ) + response[ + "Content-Disposition" + ] = f'attachment; filename="ciso-assistant-db-{timestamp}.json"' buffer = io.StringIO() buffer.write(f'[{{"meta": [{{"media_version": "{VERSION}"}}]}},\n') diff --git a/frontend/src/routes/(app)/backup-restore/+page.svelte b/frontend/src/routes/(app)/backup-restore/+page.svelte index 404c54d86..d88138047 100644 --- a/frontend/src/routes/(app)/backup-restore/+page.svelte +++ b/frontend/src/routes/(app)/backup-restore/+page.svelte @@ -3,7 +3,6 @@ import { page } from '$app/stores'; import * as m from '$paraglide/messages'; - const authorizedExtensions = ['.json', '.gz']; import { getModalStore, type ModalSettings } from '@skeletonlabs/skeleton'; const modalStore = getModalStore(); @@ -16,19 +15,20 @@ type: 'confirm', title: m.importBackup(), body: m.confirmImportBackup(), - response: (r: boolean) => form.requestSubmit() + response: () => form.requestSubmit() }; if (file) modalStore.trigger(modal); } $: uploadButtonStyles = file ? '' : 'chip-disabled'; + const authorizedExtensions = ['.json', '.gz']; const user = $page.data.user; const canBackup: boolean = Object.hasOwn(user.permissions, 'backup'); {#if canBackup} -

+

{m.exportBackup()}

From 98f11395cc816c1802750a93317ee1f099f9c49d Mon Sep 17 00:00:00 2001 From: Nassim Tabchiche Date: Tue, 10 Sep 2024 15:39:39 +0200 Subject: [PATCH 15/40] chore: Run ruff format --- backend/serdes/views.py | 6 +++--- 1 file changed, 3 insertions(+), 3 deletions(-) diff --git a/backend/serdes/views.py b/backend/serdes/views.py index f22adbb48..b15e6d6e5 100644 --- a/backend/serdes/views.py +++ b/backend/serdes/views.py @@ -22,9 +22,9 @@ def get(self, request, *args, **kwargs): return Response(status=status.HTTP_403_FORBIDDEN) response = HttpResponse(content_type="application/json") timestamp = datetime.now().strftime("%Y%m%d-%H%M%S") - response[ - "Content-Disposition" - ] = f'attachment; filename="ciso-assistant-db-{timestamp}.json"' + response["Content-Disposition"] = ( + f'attachment; filename="ciso-assistant-db-{timestamp}.json"' + ) buffer = io.StringIO() buffer.write(f'[{{"meta": [{{"media_version": "{VERSION}"}}]}},\n') From 1d298df6cdc24044a7c1bd3c3d3c74126ac940db Mon Sep 17 00:00:00 2001 From: "dependabot[bot]" <49699333+dependabot[bot]@users.noreply.github.com> Date: Wed, 11 Sep 2024 09:10:50 +0000 Subject: [PATCH 16/40] Bump cryptography from 43.0.0 to 43.0.1 in /backend Bumps [cryptography](https://github.com/pyca/cryptography) from 43.0.0 to 43.0.1. - [Changelog](https://github.com/pyca/cryptography/blob/main/CHANGELOG.rst) - [Commits](https://github.com/pyca/cryptography/compare/43.0.0...43.0.1) --- updated-dependencies: - dependency-name: cryptography dependency-type: indirect ... 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"sha256:203e92a75716d8cfb491dc47c79e17d0d9207ccffcbcb35f598fbe463ae3444d"}, ] [package.dependencies] @@ -542,7 +542,7 @@ nox = ["nox"] pep8test = ["check-sdist", "click", "mypy", "ruff"] sdist = ["build"] ssh = ["bcrypt (>=3.1.5)"] -test = ["certifi", "cryptography-vectors (==43.0.0)", "pretend", "pytest (>=6.2.0)", "pytest-benchmark", "pytest-cov", "pytest-xdist"] +test = ["certifi", "cryptography-vectors (==43.0.1)", "pretend", "pytest (>=6.2.0)", "pytest-benchmark", "pytest-cov", "pytest-xdist"] test-randomorder = ["pytest-randomly"] [[package]] From 0e97a4a4ea29b4cc2ebf9cf7edba2ff6e87bbe8e Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Wed, 11 Sep 2024 12:12:34 +0200 Subject: [PATCH 17/40] Fix risk scenario tag translation --- backend/core/serializers.py | 2 +- frontend/src/lib/utils/crud.ts | 10 +++++----- .../[id=uuid]/remediation-plan/+page.svelte | 4 ++-- 3 files changed, 8 insertions(+), 8 deletions(-) diff --git a/backend/core/serializers.py b/backend/core/serializers.py index fac6fff35..74ffd00a2 100644 --- a/backend/core/serializers.py +++ b/backend/core/serializers.py @@ -275,7 +275,7 @@ class RiskScenarioReadSerializer(RiskScenarioWriteSerializer): threats = FieldsRelatedField(many=True) assets = FieldsRelatedField(many=True) - treatment = serializers.CharField(source="get_treatment_display") + treatment = serializers.CharField() current_proba = serializers.JSONField(source="get_current_proba") current_impact = serializers.JSONField(source="get_current_impact") diff --git a/frontend/src/lib/utils/crud.ts b/frontend/src/lib/utils/crud.ts index 5bd78f49d..da9cf3434 100644 --- a/frontend/src/lib/utils/crud.ts +++ b/frontend/src/lib/utils/crud.ts @@ -510,11 +510,11 @@ export const FIELD_COLORED_TAG_MAP: FieldColoredTagMap = { name: { key: 'treatment', values: { - Open: { text: 'open', cssClasses: 'badge bg-green-300' }, - Mitigate: { text: 'mitigate', cssClasses: 'badge bg-lime-200' }, - Accept: { text: 'accept', cssClasses: 'badge bg-green-200' }, - Avoid: { text: 'avoid', cssClasses: 'badge bg-red-200' }, - Transfer: { text: 'transfer', cssClasses: 'badge bg-yellow-300' } + open: { text: 'open', cssClasses: 'badge bg-green-300' }, + mitigate: { text: 'mitigate', cssClasses: 'badge bg-lime-200' }, + accept: { text: 'accept', cssClasses: 'badge bg-green-200' }, + avoid: { text: 'avoid', cssClasses: 'badge bg-red-200' }, + transfer: { text: 'transfer', cssClasses: 'badge bg-yellow-300' } } } }, diff --git a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte index f33d1a983..83e6ad2a7 100644 --- a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte +++ b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte @@ -17,7 +17,7 @@ avoid: 'bg-red-200', transfer: 'bg-violet-200' }; - return map[status.toLowerCase()] ?? 'bg-gray-200'; + return map[status] ?? 'bg-gray-200'; }; const measureStatusColorMap = (treatment: string) => { @@ -68,7 +68,7 @@ href="/risk-scenarios/{scenario.id}">{scenario.name} {scenario.treatment}{safeTranslate(scenario.treatment)} From 623733bb6476b5c88a6d6934aace5ea278b4e5e3 Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Wed, 11 Sep 2024 12:23:22 +0200 Subject: [PATCH 18/40] Fix wrong button name in applied control list view --- .../(app)/[model=urlmodel]/+page.svelte | 24 +++++++------------ 1 file changed, 9 insertions(+), 15 deletions(-) diff --git a/frontend/src/routes/(app)/[model=urlmodel]/+page.svelte b/frontend/src/routes/(app)/[model=urlmodel]/+page.svelte index 41bcfe69c..dcf49cb4b 100644 --- a/frontend/src/routes/(app)/[model=urlmodel]/+page.svelte +++ b/frontend/src/routes/(app)/[model=urlmodel]/+page.svelte @@ -50,7 +50,7 @@ {#key URLModel}
- {#if !['risk-matrices', 'frameworks', 'user-groups', 'role-assignments', 'applied-controls'].includes(URLModel)} + {#if !['risk-matrices', 'frameworks', 'user-groups', 'role-assignments'].includes(URLModel)} - {:else if URLModel === 'applied-controls'} - - {m.exportButton()} + {#if URLModel === 'applied-controls'} + {m.exportButton()} + {/if} {:else if URLModel === 'risk-matrices'} {m.importMatrices()} Date: Wed, 11 Sep 2024 16:10:13 +0200 Subject: [PATCH 19/40] Attempt to fix API tests --- backend/app_tests/api/test_api_risk_scenarios.py | 4 ++-- 1 file changed, 2 insertions(+), 2 deletions(-) diff --git a/backend/app_tests/api/test_api_risk_scenarios.py b/backend/app_tests/api/test_api_risk_scenarios.py index 5146359a2..d0c6a30ee 100644 --- a/backend/app_tests/api/test_api_risk_scenarios.py +++ b/backend/app_tests/api/test_api_risk_scenarios.py @@ -110,8 +110,8 @@ "description": "acceptable risk", "hexcolor": "#00FF00", } -RISK_SCENARIO_TREATMENT_STATUS = ("accept", "Accept") -RISK_SCENARIO_TREATMENT_STATUS2 = ("mitigate", "Mitigate") +RISK_SCENARIO_TREATMENT_STATUS = ("accept", "accept") +RISK_SCENARIO_TREATMENT_STATUS2 = ("mitigate", "mitigate") RISK_SCENARIO_JUSTIFICATION = "Test justification" From 47923686ec7c039a54f601d760906128087307c6 Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Wed, 11 Sep 2024 17:14:13 +0200 Subject: [PATCH 20/40] Add ModelTable for remediation plan --- .../components/ModelTable/ModelTable.svelte | 2 +- .../[id=uuid]/remediation-plan/+page.svelte | 133 +++++++----------- 2 files changed, 54 insertions(+), 81 deletions(-) diff --git a/frontend/src/lib/components/ModelTable/ModelTable.svelte b/frontend/src/lib/components/ModelTable/ModelTable.svelte index 4cac0595f..ca2a18266 100644 --- a/frontend/src/lib/components/ModelTable/ModelTable.svelte +++ b/frontend/src/lib/components/ModelTable/ModelTable.svelte @@ -93,7 +93,7 @@ export let identifierField = 'id'; export let deleteForm: SuperValidated | undefined = undefined; export let URLModel: urlModel | undefined = undefined; - export let detailQueryParameter: string | undefined; + export let detailQueryParameter: string | undefined = undefined; detailQueryParameter = detailQueryParameter ? `?${detailQueryParameter}` : ''; export let hideFilters = false; diff --git a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte index f33d1a983..2cb429c60 100644 --- a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte +++ b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte @@ -4,6 +4,8 @@ import { breadcrumbObject } from '$lib/utils/stores'; import { safeTranslate } from '$lib/utils/i18n.js'; import { toCamelCase } from '$lib/utils/locales.js'; + import type { TableSource } from '$lib/components/ModelTable/types'; + import ModelTable from '$lib/components/ModelTable/ModelTable.svelte'; export let data; @@ -33,6 +35,24 @@ return 'bg-gray-200'; } }; + + const APPLIED_CONTROL_FIELDS = [ + "name", "description", "category", "csf_function", "reference_control", "eta", "effort", "link", "status" + ]; + function makeSourceFromScenario(appliedControls): TableSource { + const fields = APPLIED_CONTROL_FIELDS; + const head = Object.fromEntries(fields.map((field) => [ + field, toCamelCase(field) + ])); + + return { + head: head, + body: appliedControls.map((appliedControl) => Object.fromEntries( + fields.map((field) => [field, appliedControl[field]]) + )), + meta: appliedControls + }; + }
@@ -56,84 +76,37 @@

{m.associatedRiskScenarios()}:

-
- - - - {#each data.risk_assessment.risk_scenarios as scenario} - - - - {#if scenario.existing_controls} - - - - - - - {/if} - - {#if scenario.applied_controls.length > 0} - - - - - - - - - - - - - - - - {#each scenario.applied_controls as measure, index} - goto(`/applied-controls/${measure.id}`)} - > - - - - - - - - - - - - {/each} - {/if} - - {#if !scenario.existing_controls && !(scenario.applied_controls.length > 0)} - - - - {/if} - {/each} - -
- {scenario.name} - {scenario.treatment} -
{m.existingControls()}:
{scenario.existing_controls}
{m.additionalMeasures()}:
#{m.name()}{m.description()}{m.category()}{m.csfFunction()}{m.referenceControl()}{m.eta()}{m.effort()}{m.link()}{m.status()}
M.{index + 1}{measure.name ?? '--'}{measure.description ?? '--'}{measure.category ?? '--'}{measure.csf_function ?? '--'}{measure.reference_control ? measure.reference_control.str : '--'}{measure.eta ?? '--'}{measure.effort ?? '--'}{measure.link ?? '--'} {safeTranslate(toCamelCase(measure.status))} -
- - {m.noAppliedControlYet()} -
+
+ {#each data.risk_assessment.risk_scenarios as scenario} + + + {scenario.name} + {safeTranslate(scenario.treatment)} + + + {#if scenario.existing_controls} + + {m.existingControls()}: + + + {scenario.existing_controls} + + {/if} + {#if scenario.applied_controls.length > 0} + + {/if} + {#if !scenario.existing_controls && !(scenario.applied_controls.length > 0)} + + + + {m.noAppliedControlYet()} + + + {/if} + {/each}
From 385477480d3b8352551b397e2a0129f8fead2a8a Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Wed, 11 Sep 2024 17:15:18 +0200 Subject: [PATCH 21/40] Formatter --- .../[id=uuid]/remediation-plan/+page.svelte | 25 +++++++++++++------ 1 file changed, 17 insertions(+), 8 deletions(-) diff --git a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte index 2cb429c60..d86775aec 100644 --- a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte +++ b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte @@ -37,19 +37,25 @@ }; const APPLIED_CONTROL_FIELDS = [ - "name", "description", "category", "csf_function", "reference_control", "eta", "effort", "link", "status" + 'name', + 'description', + 'category', + 'csf_function', + 'reference_control', + 'eta', + 'effort', + 'link', + 'status' ]; function makeSourceFromScenario(appliedControls): TableSource { const fields = APPLIED_CONTROL_FIELDS; - const head = Object.fromEntries(fields.map((field) => [ - field, toCamelCase(field) - ])); + const head = Object.fromEntries(fields.map((field) => [field, toCamelCase(field)])); return { head: head, - body: appliedControls.map((appliedControl) => Object.fromEntries( - fields.map((field) => [field, appliedControl[field]]) - )), + body: appliedControls.map((appliedControl) => + Object.fromEntries(fields.map((field) => [field, appliedControl[field]])) + ), meta: appliedControls }; } @@ -98,7 +104,10 @@ {/if} {#if scenario.applied_controls.length > 0} - + {/if} {#if !scenario.existing_controls && !(scenario.applied_controls.length > 0)} From 10903824c2efd9448aa9055036a83ded383a56ef Mon Sep 17 00:00:00 2001 From: monsieurswag Date: Wed, 11 Sep 2024 17:30:30 +0200 Subject: [PATCH 22/40] Remove dead code --- .../[id=uuid]/remediation-plan/+page.svelte | 15 --------------- 1 file changed, 15 deletions(-) diff --git a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte index d86775aec..ccd19a0ca 100644 --- a/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte +++ b/frontend/src/routes/(app)/risk-assessments/[id=uuid]/remediation-plan/+page.svelte @@ -1,5 +1,4 @@