DR 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

1. Horizons temporels
   • Définitions des horizons moyen/long terme si différents d'ESRS 1
   • Justification de ces définitions
2. Estimations chaîne de valeur
   • Définition des métriques concernées
   • Base d'établissement
   • Niveau d'exactitude
   • Actions prévues pour améliorer l'exactitude
3. Incertitudes de mesure
   • Identification des métriques à forte incertitude
   • Sources d'incertitude
   • Hypothèses et jugements utilisés
4. Changements de présentation
   • Détail et justification des changements
   • Chiffres comparatifs révisés
   • Différences avec les chiffres précédents
5. Erreurs dans les périodes antérieures
   • Nature de l'erreur
   • Corrections apportées
   • Justification si correction impossible
6. Informations issues d'autres sources
   • Signalement des informations issues d'autres actes législatifs/cadres
   • Référence précise en cas d'application partielle
7. Incorporation par référence
   • Liste des exigences/points de données incorporés par référence
8. 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)

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