Version and legal reference: DR (EU) 2026/1560 (OJ L, 2026/1560, 21.9.2026)
ANNEX I
Table of contents37 entries
TABLE OF CONTENTS
Objective of this Standard and to which undertakings it applies 6
Structure of this Standard 6
Principles for the preparation of the sustainability report (Basic and Comprehensive Module) 7
Basic Module 9
Basic Module – General information 5
B1 – Basis for preparation 9
B2 – Practices, policies and future initiatives for transitioning towards a more sustainable economy 10
Basic Module – Environment metrics 6
B3 – Energy and greenhouse gas emissions 10
B4 – Pollution of air, water and soil 11
B5 – Biodiversity 11
B6 – Water 11
B7 – Resource use, circular economy and waste management 11
Basic Module – Social metrics 11
B8 – Workforce – General characteristics 11
B9 – Workforce – Health and safety 12
B10 – Workforce – Remuneration, collective bargaining and training 12
Basic Module – Governance metrics 12
B11 – Convictions and fines for corruption and bribery 12
Comprehensive Module 12
Comprehensive Module – General information 12
C1 – Strategy: Business Model and Sustainability – Related Initiatives 12
C2 – Description of practices, policies and future initiatives for transitioning towards a more sustainable economy 13
Comprehensive Module – Environmental Metrics 13
Consideration when reporting on GHG emissions under B3 (Basic Module) 13
C3 – GHG reduction targets and climate transition 13
C4 – Climate risks 14
Comprehensive Module – Social Metrics 10
C5 – Additional (general) workforce characteristics 14
C6 – Additional own workforce information – Human rights policies and processes 14
C7 – Human rights incidents 15
Comprehensive Module – Governance Metrics 15
C8 – Revenues from certain activities 15
C9 – Gender diversity ratio in the governance body 16
Appendix A: Defined terms 17
Appendix B: List of possible sustainability issues 24
Appendix C: Background information for financial market participants that are users of the information produced using this Standard (reconciliation with other EU regulations) 26
Objective of this Standard and to which undertakings it applies
1. The objective of this sustainability reporting standard for voluntary use (‘Voluntary Standard’) is to support undertakings not subject to sustainability reporting requirements in all of the following:
providing information that will help satisfy the data needs of undertakings subject to mandatory reporting requirements under Directive 2013/34/EU of the European Parliament and of the Council (Accounting Directive) (Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http:/
providing information that will help satisfy the data needs of banks and investors, therefore helping undertakings in their access to finance;
improving the management of the sustainability issues they face, i.e. environmental and social challenges such as pollution, workforce health and safety. This will support their competitive growth and enhance their resilience in the short, medium and long term;
contributing to a more sustainable and inclusive economy.
2. This Standard is voluntary. It is intended for undertakings (This includes self-employed, non-incorporated undertakings and listed micro undertakings.2) which, on their balance sheet dates, do not exceed an average number of 1 000 employees during the preceding financial year.
3. This Standard covers the same sustainability issues as the European Sustainability Reporting Standards (ESRS) (Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (OJ L, 2023/2772, 22.12.2023, ELI: http:/
4. Consistency with ESRS has been carefully considered in the preparation of this Standard while defining proportionate requirements. This Standard does not impose legal reporting obligations unlike the ESRS.
5. Undertakings can access practical information about the application of this Voluntary Standard on EFRAG’s website and Knowledge Hub. These resources provide guidance and support, including relevant templates, regarding this sustainability reporting standard.
Structure of this Standard
6. This Standard has two modules that the undertaking can use to prepare its sustainability report:
Basic Module: Disclosures B1 and B2 and Basic Metrics (B3 to B11). This module is the target approach for micro-undertakings and constitutes a minimum requirement for other undertakings; and
Comprehensive Module: this module sets datapoints in addition to disclosures B1-B11, which are likely to be requested by banks, investors and corporate clients of the undertaking on top of the Basic Module.
Paragraph 27 below illustrates the available options for the preparation of a sustainability report using this Standard by adopting one or both modules.
7. Applying the Basic Module is a prerequisite for applying the Comprehensive Module.
8. This Standard contains different kinds of datapoints, including essential datapoints that an undertaking needs to report when applying the standard, datapoints that are only needed in certain specified circumstances subject to the ‘if applicable’ principle described in paragraph 15, datapoints that are voluntary, and datapoints that are to be considered only when reporting sector-specific information. To ensure that the standard is proportionate for undertakings of different sizes, some datapoints are voluntary for undertakings with 10 employees or less even though they are essential datapoints for other undertakings applying the standard. The standard uses text in square brackets to identify such cases.
9. Appendix A Defined terms includes the definitions of the terms used in this Standard. Throughout the Voluntary Standard, the terms defined in the glossary of definitions (Appendix A) are set in bold italics, except when a defined term is used more than once in the same paragraph.
Principles for the preparation of the sustainability report (Basic and Comprehensive Module)
Complying with this Standard
10. This Standard sets requirements that allow the undertaking to provide relevant information on the following:
how it has had and is likely to have a positive or negative impact on people or on the environment in the short, medium or long term;
how environmental and social issues have affected or are likely to affect its financial position, performance and cash flows in the short, medium or long term.
11. The undertaking shall report information that is relevant, faithful, comparable, understandable and verifiable.
12. Depending on the type of activities carried out by the undertaking, the inclusion of additional information (metrics and/or narrative disclosures) not covered in this Standard is appropriate in order to disclose sustainability information regarding issues that are common in the undertaking’s sector (i.e. typically encountered by businesses or entities operating within a specific industry or field) or that are specific to the undertaking, as this supports the preparation of relevant, faithful, comparable, understandable and verifiable information. This includes the consideration of information on Scope 3 GHG emissions (see paragraphs 49 to 52 of this Standard). Appendix B provides a list of possible sustainability issues.
13. The undertaking may complement the metrics from the Basic and Comprehensive modules with additional qualitative and/or quantitative information where appropriate in accordance with paragraph 12 above.
Comparative information
14. From the second year of reporting, the undertaking shall report comparative information in respect of the previous year except for metrics disclosed for the first time.
If applicable principle
15. Certain disclosures only apply to specific circumstances (For example, the legal requirement to disclose specific information, or already voluntarily disclosing specific information through an Environmental Management System.4). In particular, the instructions provided in each disclosure specify such circumstances and the information that is to be reported only if considered ‘applicable’ by the undertaking. When one of these disclosures is omitted, it is assumed to not be applicable.
Inclusion of subsidiaries in the reported data
16. If the undertaking is a parent undertaking of a group, it is recommended that it prepares its sustainability report on a consolidated basis, including information from its subsidiaries.
17. If the parent undertaking has prepared its sustainability report on a consolidated basis, including information from its subsidiaries, the subsidiary undertakings are exempted from reporting.
Timing and location of the sustainability report
18. If a sustainability report is prepared to meet the needs of large undertakings or banks that require an update annually, it shall be prepared annually. If the undertaking prepares financial statements, the sustainability report shall be prepared with reference to a period of time that is consistent with the preparation of the financial statement. If specific datapoints did not change from the previous reporting year, the undertaking may indicate that no changes occurred and refer to the information provided for that specific datapoint in the previous year’s report.
19. If the undertaking prepares an Environmental Statement according to Regulation (EC) No 1221/2009 (EMAS) (Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC (OJ L 342, 22.12.2009, p. 1, ELI: http:/
20. The primary function of this report is to inform actual or potential business counterparties. The undertaking may decide to make its sustainability report available to the public. In this case, the undertaking may present its sustainability report in a separate section of the management report if it has one. Otherwise, the undertaking may present its sustainability report as a separate document.
21. To avoid publishing the same information twice, the undertaking may refer in its sustainability report to disclosures published in other documents that can be accessed at the same time and from the same document set as the sustainability report (When using the Digital Template (provided on the EFRAG webpage) to prepare a digital machine and human-readable sustainability report, the undertaking may refer to disclosures published in other documents rather than the sustainability report using incorporation by reference. Such reference is made by including the page number of the relevant source and the source document (e.g. PDF or XHTML) itself as part of the digital report.6).
Omission of information
22. When disclosing information under this Standard, the undertaking may omit the following information:
in exceptional cases, information the disclosure of which would be seriously prejudicial to the commercial position of the undertaking;
information corresponding to intellectual capital, intellectual property, know-how, technological information, or the results of innovation, that qualifies as a trade secret;
classified information;
other information that is to be protected from unauthorised access or disclosure because of obligations laid down in other Union legal acts or in national law, or in order to safeguard the privacy or security of a natural person or the security of a legal person.
The undertaking may only omit information under the first subparagraph if it meets all of the following conditions:
for each datapoint omitted, the undertaking discloses the fact that it has used this exemption (pursuant to point (b) under disclosure B1 in paragraph 27); and
the undertaking reassesses at each reporting date whether the information may still be omitted.
Coherence and linkages with disclosures in financial statements
23. If the undertaking also prepares financial statements, the information provided in its sustainability report following this Standard shall:
be coherent with what is reported in the financial statements for the same period;
be presented in a way that facilitates the understanding of the linkages that exist with the information reported in financial statements, for example by using appropriate cross-references.
Basic Module
24. The undertaking shall report on its environmental, social and business conduct issues (together ‘sustainability issues’) using the B1 to B11 disclosures below.
25. If the undertaking wants to provide more comprehensive information once it has completed the disclosures required from B1 to B11, it may additionally report on disclosures selected from the Comprehensive Module.
26. Additional guidance on disclosures B1 to B11 is available on EFRAG’s website and Knowledge Hub.
Basic Module – General information
B1 – Basis for preparation
27. The undertaking shall disclose:
which of the following options it has selected and make an explicit statement of compliance with this voluntary standard using the selected option:
OPTION A: Basic Module (only);
OPTION B: Basic Module and Comprehensive Module.
A module shall be complied with in its entirety. However, an item of disclosure under the ‘if applicable principle’ is to be reported only if the circumstances specified in the disclosure are considered applicable to the undertaking. Hence, if an item of ‘if applicable’ disclosure is omitted, it is assumed that that item is not applicable to the undertaking (paragraph 15).
if the undertaking has omitted a disclosure in accordance with paragraph 22 on omission of information, the undertaking shall indicate the disclosures that it has omitted.
whether the sustainability report has been prepared on an individual basis (i.e. the report is limited to the undertaking’s information only) or on a consolidated basis (i.e. the report includes information about the undertaking and its subsidiaries);
in case of a consolidated sustainability report, the list of the subsidiaries, including their registered address (The registered address is the official address of the undertaking.7), covered in the report; and
the following information:
the undertaking’s legal form;
NACE sector classification code(s);
size of the balance sheet (total assets in monetary units);
turnover (in monetary units);
number of employees in headcount or full-time equivalents;
country of primary operations and location of significant asset(s); and
geolocation of sites owned, leased or managed.
28. If the undertaking has obtained any sustainability-related certification or label, it shall provide a brief description of those (including, where relevant, the issuers of the certification or label, date and rating score).
B2 – Practices, policies and future initiatives for transitioning towards a more sustainable economy
29. If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, it shall state so. In such cases, the undertaking shall state whether it has:
practices, which in this context may include, for instance, efforts to reduce the undertaking’s water and electricity consumption, to reduce GHG emissions or to prevent pollution, and initiatives to improve product safety as well as current initiatives to improve working conditions and equal treatment in the workplace, and partnerships related to sustainability projects;
policies on sustainability issues, whether they are publicly available, and any separate environmental, social or governance policies for addressing sustainability issues;
any future initiatives or forward-looking plans that are being implemented on sustainability issues; and
targets to monitor the implementation of the policies.
30. Such practices, policies and future initiatives include what the undertaking does to reduce its negative impacts and to enhance its positive impacts on people and the environment, in order to contribute to a more sustainable economy. Appendix B provides a list of possible sustainability issues that could be covered in this disclosure.
31. If the undertaking also reports on the Comprehensive module, it shall complement the information provided under B2 with the datapoints found in C2.
Basic Module – Environment metrics
B3 – Energy and greenhouse gas emissions
32. [Voluntary for undertakings with 10 employees or less] The undertaking shall disclose its total energy consumption in MWh. If it can obtain the necessary information to provide such a breakdown, the undertaking shall also disclose a breakdown as per the table below:
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| Renewable energy | Non-renewable energy | Total |
| Electricity (as reflected in utility billings) |
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| Fuels |
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33. [Voluntary for undertakings with 10 employees or less] The undertaking shall disclose its estimated absolute gross greenhouse gas (GHG) emissions generated during the reporting period in metric tonnes of CO2 equivalent (tCO2eq) considering the content of the GHG Protocol Corporate Accounting and Reporting Standard (2004), including:
the Scope 1 GHG emissions in tCO2eq (from owned or controlled sources); and
the location-based Scope 2 emissions in tCO2eq (i.e. emissions from the generation of purchased energy, such as electricity, heat, steam or cooling).
B4 – Pollution of air, water and soil
34. The undertaking shall disclose the emissions of pollutants to air, water and soil from its own operations that it is required to report to competent authorities by EU or national law, or that it voluntarily reports according to an Environmental Management System. If this information is already publicly available, the undertaking may alternatively refer to the document where it is reported, for example, by providing the relevant URL link or embedding a hyperlink.
B5 – Biodiversity
35. If the undertaking has sites or locations in or near a biodiversity-sensitive area (BSA), it shall disclose them, and the name of the BSA.
B6 – Water
36. [Voluntary for undertakings with 10 employees or less] The undertaking shall disclose its total water withdrawal, i.e. the amount of water drawn into the boundaries of the organisation (or facility).
37. [Voluntary for undertakings with 10 employees or less] If the undertaking has production processes in place which significantly consume water (e.g. thermal energy processes like drying or power production, production of goods, agricultural irrigation, etc.), it shall disclose its water consumption calculated as the difference between its water withdrawal and water discharge from its production processes. [Voluntary for undertakings with 10 employees or less] In addition, these undertakings shall separately present the amount of water consumed at sites located in areas with water stress.
B7 – Resource use, circular economy and waste management
38. [Voluntary for undertakings with 10 employees or less] The undertaking shall disclose whether it applies circular economy principles and, if so, how it applies these principles.
39. The undertaking shall disclose:
[Voluntary for undertakings with 10 employees or less] the total weight of waste generated, with a breakdown between hazardous and non-hazardous waste;
[Voluntary for undertakings with 10 employees or less] the proportion of waste diverted to recycling or preparation for reuse;
[Voluntary for undertakings with 10 employees or less] if the undertaking operates in a sector using significant material flows (for example manufacturing, construction, packaging or others), the annual mass-flow of relevant materials used.
Basic Module – Social metrics
B8 – Workforce – General characteristics
40. The undertaking shall disclose the number of employees in headcount or full-time equivalent for the following metrics:
type of employment contract (temporary or permanent);
gender;
country of the employment contract, if the undertaking operates in more than one country.
B9 – Workforce – Health and safety
41. The undertaking shall disclose the following information regarding its employees:
the number and rate of recordable work-related accidents;
subject to legal restrictions, the sum of the fatalities as a result of recordable work-related accidents and recordable work-related ill health.
B10 – Workforce – Remuneration, collective bargaining and training
42. The undertaking shall disclose:
whether the employees receive pay that is equal or above applicable minimum wage for the country it reports on, determined directly by the national minimum wage law or through a collective bargaining agreement;
if the undertaking is already required by EU law (Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms (OJ L 132, 17.5.2023, p. 21, ELI: http:/
the percentage of employees covered by collective bargaining agreements;
the average number of annual training hours per employee.
Basic Module – Governance metrics
B11 – Convictions and fines for corruption and bribery
43. In case of convictions and fines in the reporting period, the undertaking shall disclose the number of convictions, and the total amount of fines incurred for the violation of anti-corruption and anti-bribery laws.
Comprehensive Module
44. This module provides disclosures to address in a comprehensive way the information needs of the undertaking’s business partners, such as investors, banks and corporate clients in addition to the ones included in the Basic Module. The disclosures in this module reflect financial market participants and corporate clients’ respective obligations under relevant laws and regulations. They also reflect the information needed by the business partners to assess the sustainability risk profile of the undertaking, e.g. as a (potential) supplier or a (potential) borrower.
45. Additional guidance on disclosures C1 to C9 is available on EFRAG’s website and Knowledge Hub.
Comprehensive Module – General information
C1 – Strategy: Business Model and Sustainability – Related Initiatives
46. The undertaking shall disclose the key elements of its business model and strategy, including:
[Voluntary for undertakings with 10 employees or less] a description of significant groups of products and/or services offered;
[Voluntary for undertakings with 10 employees or less] a description of significant market(s) the undertaking operates in (such as B2B, wholesale, retail, countries);
[Voluntary for undertakings with 10 employees or less] a description of main business relationships (such as key suppliers, customers, distribution channels); and
[Voluntary for undertakings with 10 employees or less] if the strategy has key elements that relate to or affect sustainability issues, a brief description of those key elements.
C2 – Description of practices, policies and future initiatives for transitioning towards a more sustainable economy
47. If the undertaking has put in place specific practices, policies or future initiatives for transitioning towards a more sustainable economy, which it has already reported under disclosure B2 in the Basic Module, it shall briefly describe them. In case the practice, policy, or future initiative covers suppliers or clients, the undertaking shall mention it. In addittion, if the undertaking has identified targets to monitor the implementation of policies in B2, it shall briefly describe them.
48. The undertaking may indicate the most senior level in the undertaking (i.e. a person or a body) that is accountable for implementing those practices, policies and future initiatives when this has been determined by the undertaking.
Comprehensive Module – Environmental Metrics
Consideration when reporting on GHG emissions under B3 (Basic Module)
49. Depending on the type of activities carried out by the undertaking, disclosing a quantification of its Scope 3 GHG emissions can be appropriate (see paragraph 12 of this Standard) to yield relevant information on the undertaking’s value chain impacts on climate change. Undertakings operating with manufacturing, agrifood, real estate construction and packaging processes are likely to have significant Scope 3 categories, which may be considered relevant for reporting in the undertaking’s sector.
50. Scope 3 emissions are indirect GHG emissions (other than Scope 2) that derive from an undertaking’s value chain. They include the activities that are upstream of the undertaking’s operations (e.g. purchased goods and services, purchased capital goods, transportation of purchased goods, etc.) and activities that are downstream of the undertaking’s operations (e.g. transport and distribution of the undertaking’s products, use of sold products, investments, etc.).
51. If the undertaking decides to provide this metric, it should refer to the 15 types of Scope 3 GHG emissions identified by the GHG Protocol Corporate Standard and detailed by the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard. When it reports on Scope 3 GHG emissions, the undertaking shall include significant Scope 3 categories (as per the Corporate Value Chain (Scope 3) Accounting and Reporting Standard) based on its own assessment of relevant Scope 3 categories. Undertakings can find further guidance on specific calculation methods for each category in the GHG Protocol’s Technical guidance for Calculating Scope 3 Emissions.
52. When reporting its Scope 1 and Scope 2 emissions, if the undertaking discloses entity-specific information on its Scope 3 emissions, it shall present it together with the information specified under B3 – Energy and greenhouse gas emissions.
C3 – GHG reduction targets and climate transition
53. [Voluntary for undertakings with 10 employees or less] If the undertaking has established GHG emission reduction targets, it shall disclose its targets in absolute values for Scope 1 and Scope 2 emissions. In line with paragraphs 49 to 52 above and if it has set Scope 3 reduction targets, the undertaking shall also provide targets for significant Scope 3 emissions. In particular, it shall provide:
the target year and target year value;
the base year and base year value;
the units used for targets;
the share of Scope 1, Scope 2 and, if disclosed, Scope 3 that the target concerns; and
a list of main actions it seeks to implement to achieve its targets.
54. If the undertaking that operates in high climate impact sectors (High climate impact sectors are those listed in NACE Sections A to H and Section M as defined in the Annex to Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023, p. 5, ELI: http:/
55. In case the undertaking operates in high-climate impact sectors and does not have a transition plan for climate change mitigation in place, it shall indicate whether and, if so, when it will adopt such a transition plan.
C4 – Climate risks
56. [Voluntary for undertakings with 10 employees or less] If the undertaking has identified climate-related hazards and climate-related transition events, creating climate-related risks for the undertaking, it shall:
briefly describe such climate-related hazards and climate-related transition events;
disclose how it has assessed the exposure and sensitivity of its assets, activities and value chain to these hazards and transition events;
disclose the time horizons of any climate-related hazards and transition events identified; and
disclose whether it has undertaken climate change adaptation actions for any climate-related hazards and transition events.
57. The undertaking may disclose the potential adverse effects of climate risks that may affect its financial performance or business operations in the short, medium or long term, indicating whether it assesses the risks to be high, medium, low.
Comprehensive Module – Social Metrics
C5 – Additional (general) workforce characteristics
58. [Voluntary for undertakings with 10 employees or less] The undertaking shall disclose the employee turnover rate for the reporting period.
59. The undertaking may disclose the female-to-male ratio at management level for the reporting period.
60. The undertaking may disclose the number of those self-employed without personnel who are working exclusively for the undertaking, and temporary workers provided by undertakings primarily engaged in ‘employment activities’.
C6 – Additional own workforce information – Human rights policies and processes
61. The undertaking shall disclose an answer to the following questions:
[Voluntary for undertakings with 10 employees or less] Does the undertaking have a code of conduct or human rights policy for its own workforce ? (YES/NO)
If yes, does this cover:
child labour (YES/NO);
forced labour (YES/NO);
human trafficking (YES/NO);
discrimination (YES/NO);
accident prevention (YES/NO); or
other? (YES/NO – if yes, specify).
[Voluntary for undertakings with 10 employees or less] Does the undertaking have a complaints-handling mechanism for its own workforce? (YES/NO)
C7 – Human rights incidents
62. The undertaking shall disclose an answer to the following questions:
[Voluntary for undertakings with 10 employees or less] Does the undertaking have confirmed incidents in its own workforce related to:
child labour (YES/NO);
forced labour (YES/NO);
human trafficking (YES/NO);
discrimination (YES/NO); or
other? (YES/NO – if yes, specify).
If yes, the undertaking may describe the actions being taken to address the incidents described above.
[Voluntary for undertakings with 10 employees or less] Is the undertaking aware of any confirmed incidents involving workers in the value chain, affected communities, consumers and end-users identified in the reporting period? If yes, specify.
Comprehensive Module – Governance Metrics
C8 – Revenues from certain activities
63. If the undertaking is active in one or more of the following sectors, it shall disclose related revenues derived from activities in:
the fossil fuel (coal, oil and gas) sector, including a disaggregation of revenues derived from coal, oil and gas (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #4 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Exposure to companies active in the fossil fuel sector’).12);
chemicals production (This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #9 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Investments in companies producing chemicals’).13), i.e. whether its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006.
C9 – Gender diversity ratio in the governance body
64. If the undertaking has a governance body in place, the undertaking shall disclose the related gender diversity ratio.
(1) Directive 2013/34/EU of the European Parliament and of the Council of 26 June 2013 on the annual financial statements, consolidated financial statements and related reports of certain types of undertakings, amending Directive 2006/43/EC of the European Parliament and of the Council and repealing Council Directives 78/660/EEC and 83/349/EEC (OJ L 182, 29.6.2013, p. 19, ELI: http:/
(2) This includes self-employed, non-incorporated undertakings and listed micro undertakings.
(3) Commission Delegated Regulation (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards (OJ L, 2023/2772, 22.12.2023, ELI: http:/
(4) For example, the legal requirement to disclose specific information, or already voluntarily disclosing specific information through an Environmental Management System.
(5) Regulation (EC) No 1221/2009 of the European Parliament and of the Council of 25 November 2009 on the voluntary participation by organisations in a Community eco-management and audit scheme (EMAS), repealing Regulation (EC) No 761/2001 and Commission Decisions 2001/681/EC and 2006/193/EC (OJ L 342, 22.12.2009, p. 1, ELI: http:/
(6) When using the Digital Template (provided on the EFRAG webpage) to prepare a digital machine and human-readable sustainability report, the undertaking may refer to disclosures published in other documents rather than the sustainability report using incorporation by reference. Such reference is made by including the page number of the relevant source and the source document (e.g. PDF or XHTML) itself as part of the digital report.
(7) The registered address is the official address of the undertaking.
(8) Directive (EU) 2023/970 of the European Parliament and of the Council of 10 May 2023 to strengthen the application of the principle of equal pay for equal work or work of equal value between men and women through pay transparency and enforcement mechanisms (OJ L 132, 17.5.2023, p. 21, ELI: http:/
(9) High climate impact sectors are those listed in NACE Sections A to H and Section M as defined in the Annex to Commission Delegated Regulation (EU) 2023/137 of 10 October 2022 amending Regulation (EC) No 1893/2006 of the European Parliament and of the Council establishing the statistical classification of economic activities NACE Revision 2 (OJ L 19, 20.1.2023, p. 5, ELI: http:/
(10) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #14 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 of 6 April 2022 supplementing Regulation (EU) 2019/2088 of the European Parliament and of the Council with regard to regulatory technical standards specifying the details of the content and presentation of the information in relation to the principle of ‘do no significant harm’, specifying the content, methodologies and presentation of information in relation to sustainability indicators and adverse sustainability impacts, and the content and presentation of the information in relation to the promotion of environmental or social characteristics and sustainable investment objectives in pre-contractual documents, on websites and in periodic reports (OJ L 196, 25.7.2022, p. 1, ELI: http:/
(11) This information supports the needs of benchmark administrators to disclose ESG factors subject to Commission Delegated Regulation (EU) 2020/1818 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks (OJ L 406, 3.12.2020, p. 17, ELI: http:/
(12) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts set out by indicator #4 in Table 1 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Exposure to companies active in the fossil fuel sector’).
(13) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #9 in Table 2 of Annex I to Commission Delegated Regulation (EU) 2022/1288 with regard to disclosures rules on sustainable investments (‘Investments in companies producing chemicals’).