Modification de DR IRO-2

== Exigences ESRS couvertes - Fiche pratique IRO-2 ==

== Objectif ==
Permettre de comprendre quelles exigences ESRS sont incluses dans la déclaration de durabilité et quels thèmes ont été omis car jugés non importants.

== Éléments clés à inclure ==

# Liste des exigences couvertes
#* Exigences ESRS auxquelles l'entreprise s'est conformée
#* Numéros de page/paragraphes où trouver les informations
# Tableau des points de données réglementaires
#* Points découlant d'autres actes législatifs UE (listés en appendice B)
#* Localisation dans la déclaration
#* Mention "pas important" le cas échéant
# Explication pour les thèmes omis
#* Justification détaillée si le changement climatique est jugé non important
#* Brève explication pour les autres thèmes jugés non importants
# Méthodologie d'évaluation de l'importance
#* Explication de la définition des informations importantes à publier
#* Application des seuils et critères d'ESRS 1

== Points d'attention ==

* Possibilité de présenter la liste sous forme de table des matières
* Inclure une analyse prospective pour le changement climatique si jugé non important
* Expliquer brièvement les conclusions pour les autres thèmes jugés non importants
* Détailler l'application des critères d'importance d'ESRS 1

== Présentation recommandée ==

* Liste ou tableau avec exigences couvertes et localisation
* Tableau distinct pour les points de données réglementaires
* Section explicative pour la méthodologie et les thèmes omis

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B -  ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|DPs to be disclosed in case of  phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees
|Appendix C - ESRS 1
[DPs subject to phased-in]
|-
|IRO-2_01
|ESRS 2
|IRO-2
|56
|
|Disclosure of  list of data points that derive from other EU legislation and information on  their location in sustainability statement 
|semi-narrative
|
|
|
|
|
|-
|IRO-2_02
|ESRS 2
|IRO-2
|56
|AR 19
|Disclosure of  list of ESRS Disclosure Requirements complied with in preparing  sustainability statement following outcome of materiality assessment 
|semi-narrative
|
|
|
|
|
|-
|IRO-2_03
|ESRS 2
|IRO-2
|57
|
|Explanation of  negative materiality assessment for ESRS E1 Climate change 
|narrative
|Conditional
|
|
|
|
|-
|IRO-2_04
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS E2 Pollution 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_05
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS E3 Water and marine resources 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_06
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS E4 Biodiversity and ecosystems 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_07
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS E5 Circular economy 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_08
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS S1 Own workforce 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_09
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS S2 Workers in value chain 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_10
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS S3 Affected communities 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_11
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS S4 Consumers and end-users 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_12
|ESRS 2
|IRO-2
|58
|
|Explanation of  negative materiality assessment for ESRS G1 Business conduct 
|narrative
|Conditional
|V
|
|
|
|-
|IRO-2_13
|ESRS 2
|IRO-2
|59
|
|Explanation of  how material information to be disclosed in relation to material impacts,  risks and opportunities has been determined 
|narrative
|
|
|
|
|
|}