Modification de DR BP-2


== Circonstances particulières - Fiche pratique BP-2 ==

== Objectif ==
Permettre de comprendre l'effet des circonstances particulières sur l'établissement de la déclaration relative à la durabilité.

== Éléments clés à inclure ==

# Horizons temporels
#* Définitions des horizons moyen/long terme si différents d'ESRS 1
#* Justification de ces définitions
# Estimations chaîne de valeur
#* Définition des métriques concernées
#* Base d'établissement
#* Niveau d'exactitude
#* Actions prévues pour améliorer l'exactitude
# Incertitudes de mesure
#* Identification des métriques à forte incertitude
#* Sources d'incertitude
#* Hypothèses et jugements utilisés
# Changements de présentation
#* Détail et justification des changements
#* Chiffres comparatifs révisés
#* Différences avec les chiffres précédents
# Erreurs dans les périodes antérieures
#* Nature de l'erreur
#* Corrections apportées
#* Justification si correction impossible
# Informations issues d'autres sources
#* Signalement des informations issues d'autres actes législatifs/cadres
#* Référence précise en cas d'application partielle
# Incorporation par référence
#* Liste des exigences/points de données incorporés par référence
# Utilisation des dispositions graduelles
#* Pour les entreprises <750 salariés :Thèmes importants parmi ESRS E4, S1-S4

== Points d'attention ==

* Publier ces informations avec les publications auxquelles elles se rapportent
* Préciser si des informations prospectives sont considérées comme incertaines
* Indiquer l'utilisation éventuelle de normes européennes (ISO/CEI, CEN/CENELEC)

{| 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]
|-
|BP-2_01
|ESRS 2
|BP-2
|9 a
|
|Disclosure of  definitions of medium- or long-term time horizons 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_02
|ESRS 2
|BP-2
|9 b
|
|Disclosure of  reasons for applying different definitions of time horizons 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_03
|ESRS 2
|BP-2
|10 a
|
|Disclosure of  metrics that include value chain data estimated using indirect sources 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_04
|ESRS 2
|BP-2
|10 b
|
|Description of  basis for preparation of metrics that include value chain data estimated  using indirect sources 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_05
|ESRS 2
|BP-2
|10 c
|
|Description of  resulting level of accuracy of metrics that include value chain data  estimated using indirect sources 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_06
|ESRS 2
|BP-2
|10 d
|
|Description of  planned actions to improve accuracy in future of metrics that include value  chain data estimated using indirect sources 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_07
|ESRS 2
|BP-2
|11 a
|
|Disclosure of  quantitative metrics and monetary amounts disclosed that are subject to high  level of measurement uncertainty 
|narrative/numerical
|
|
|
|
|
|-
|BP-2_08
|ESRS 2
|BP-2
|11 b i
|
|Disclosure of  sources of measurement uncertainty 
|narrative
|
|
|
|
|
|-
|BP-2_09
|ESRS 2
|BP-2
|11 b ii
|
|Disclosure of  assumptions, approximations and judgements made in measurement 
|narrative
|
|
|
|
|
|-
|BP-2_10
|ESRS 2
|BP-2
|13 a
|
|Explanation of  changes in preparation and presentation of sustainability information and  reasons for them 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_11
|ESRS 2
|BP-2
|13 b
|
|Adjustment of  comparative information for one or more prior periods is impracticable
|semi-narrative
|Conditional
|
|
|
|
|-
|BP-2_12
|ESRS 2
|BP-2
|13 b, 13 c
|
|Disclosure of  difference between figures disclosed in preceding period and revised  comparative figures 
|Integer
|Conditional
|
|
|
|
|-
|BP-2_13
|ESRS 2
|BP-2
|14 a
|
|Disclosure of  nature of prior period material errors 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_14
|ESRS 2
|BP-2
|14 b
|
|Disclosure of  corrections for prior periods included in sustainability statement 
|narrative/numerical
|Conditional
|
|
|
|
|-
|BP-2_15
|ESRS 2
|BP-2
|14 c
|
|Disclosure of  why correction of prior period errors is not practicable 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_16
|ESRS 2
|BP-2
|15
|
|Disclosure of  other legislation or generally accepted sustainability reporting standards  and frameworks based on which information has been included in sustainability  statement 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_17
|ESRS 2
|BP-2
|15
|
|Disclosure of  reference to paragraphs of standard or framework applied 
|narrative
|Conditional
|
|
|
|
|-
|BP-2_18
|ESRS 2
|BP-2
|AR 2
|
|European  standards approved by European Standardisation System (ISO/IEC or CEN/CENELEC  standards) have been relied on
|semi-narrative
|
|V
|
|
|
|-
|BP-2_19
|ESRS 2
|BP-2
|AR 2
|
|Disclosure of  extent to which data and processes that are used for sustainability reporting  purposes have been verified by external assurance provider and found to  conform to corresponding ISO/IEC or CEN/CENELEC standard 
|narrative
|
|V
|
|
|
|-
|BP-2_20
|ESRS 2
|BP-2
|16
|
|List of DRs or  DPs incorporated by reference
|narrative
|Conditional
|
|
|
|
|-
|BP-2_21
|ESRS 2
|BP-2
|17
|
|Topics (E4, S1,  S2, S3, S4) have been assessed to be material 
|semi-narrative
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|-
|BP-2_22
|ESRS 2
|BP-2
|17 a
|
|List of  sustainability matters assessed to be material (phase-in)
|semi-narrative
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|-
|BP-2_23
|ESRS 2
|BP-2
|17 a
|
|Disclosure of  how business model and strategy take account of impacts related to  sustainability matters assessed to be material (phase-in) 
|narrative
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|-
|BP-2_24
|ESRS 2
|BP-2
|17 b
|
|Description of  any time-bound targets set related to sustainability matters assessed to be  material (phase-in) and progress made towards achieving those targets 
|narrative/numerical
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|-
|BP-2_25
|ESRS 2
|BP-2
|17 c
|
|Description of  policies related to sustainability matters assessed to be material  (phase-in) 
|narrative
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|-
|BP-2_26
|ESRS 2
|BP-2
|17 d
|
|Description of  actions taken to identify, monitor, prevent, mitigate, remediate or bring end  to actual or potential adverse impacts related to sustainability matters  assessed to be material (phase-in) and result of such actions 
|narrative
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|-
|BP-2_27
|ESRS 2
|BP-2
|17 e
|
|Disclosure of  metrics related to sustainability matters assessed to be material  (phase-in) 
|narrative/numerical
|Conditional
|
|
|According to  Appendix C of ESRS 1
|
|}