Datapoints deriving from other EU legislation
This table, compiled based on Appendix B in ESRS 2, shows the list of datapoints that derive from other EU legislation.
We include a reference to where the related disclosures are located in the Sustainability statement, or indicate when the data point is assessed as 'not material to us', 'phase-in applied', or 'not applicable'.
| Disclosure requirement | Datapoint | Description | SFDR reference | Pillar 3 reference | Benchmark regulation reference | EU Climate Law reference | Reference to sustainability statement |
|---|---|---|---|---|---|---|---|
| ESRS 2 GOV-1 | 21 (d) | Board's gender diversity | x | x | Governance, chapter Corporate governance, section General information, Business principles, policies and procedures, pages 131-132; Social value disclosures, section Own workforce, Our performance, page 302 | ||
| ESRS 2 GOV-1 | 21 (e) | Percentage of board members who are independent | x | Governance, chapter Report of the Supervisory Board, section Board structure, composition and responsibilities, page 120 | |||
| ESRS 2 GOV-4 | 30 | Statement on due diligence | x | General disclosures, section CSRD governance, pages 244-245 | |||
| ESRS 2 SBM-1 | 40 (d) i | Involvement in activities related to fossil fuel activities | x | x | x | Not applicable as PostNL does not have revenue from coal/oil/gas. | |
| ESRS 2 SBM-1 | 40 (d) ii | Involvement in activities related to chemical production | x | x | Not applicable as PostNL does not operate in chemicals productions. | ||
| ESRS 2 SBM-1 | 40 (d) iii | Involvement in activities related to controversial weapons | x | x | Not applicable as PostNL does not operate in controversial weapons. | ||
| ESRS 2 SBM-1 | 40 (d) iv | Involvement in activities related to cultivation and production of tobacco | x | Not applicable as PostNL does not operate in the cultivation and production of tobacco. | |||
| ESRS E1-1 | 14 | Transition plan to reach climate neutrality by 2050 | x | Environmental disclosures, section Climate change, Our strategy, pages 263-265 | |||
| ESRS E1-1 | 16 (g) | Undertakings excluded from Paris-aligned Benchmarks | x | x | Environmental disclosures, section Climate change, Our strategy, pages 263-265 | ||
| ESRS E1-4 | 34 | GHG emission reduction targets | x | x | x | Environmental disclosures, section Climate change, Our performance, pages 268-270 | |
| ESRS E1-5 | 38 | Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) | x | Environmental disclosures, section Climate change, Our performance, pages 277-278 | |||
| ESRS E1-5 | 37 | Energy consumption and mix | x | Environmental disclosures, section Climate change, Our performance, pages 277-278 | |||
| ESRS E1-5 | 40-43 | Energy intensity associated with activities in high climate impact sectors | x | Environmental disclosures, section Climate change, Our performance, page 278 | |||
| ESRS E1-6 | 44 | Gross Scope 1, 2, 3 and Total GHG emissions | x | x | x | Environmental disclosures, section Climate change, Our performance, pages 272-276 | |
| ESRS E1-6 | 53-55 | Gross GHG emissions intensity | x | x | x | Environmental disclosures, section Climate change, Our performance, page 272-276 | |
| ESRS E1-7 | 56 | GHG removals and carbon credits | x | Not applicable to us. | |||
| ESRS E1-9 | 66 | Exposure of the benchmark portfolio to climate-related physical risks | x | Phase-in applied. | |||
| ESRS E1-9 | 66 (a); 66 (c) | Disaggregation of monetary amounts by acute and chronic physical risk Location of significant assets at material physical risk paragraph | x | Phase-in applied. | |||
| ESRS E1-9 | 67 (c) | Breakdown of the carrying value of its real estate assets by energy-efficiency classes | x | Phase-in applied. | |||
| ESRS E1-9 | 69 | Degree of exposure of the portfolio to climate-related opportunities | x | Phase-in applied. | |||
| ESRS E2-4 | 28 | Amount of each pollutant listed in Annex II of the E-PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil | x | Environmental disclosures, section Pollution, Our performance, pages 281-282 | |||
| ESRS E3-1 | 9 | Water and marine resources | x | Not material to us. | |||
| ESRS E3-1 | 13 | Dedicated policy | x | Not material to us. | |||
| ESRS E3-1 | 14 | Sustainable oceans and seas | x | Not material to us. | |||
| ESRS E3-4 | 28 (c) | Total water recycled and reused | x | Not material to us. | |||
| ESRS E3-4 | 29 | Total water consumption in m3 per net revenue on own operations | x | Not material to us. | |||
| ESRS 2-IRO1-E4 | 16 (a) i | x | Not material to us. | ||||
| ESRS 2-IRO1 -E4 | 16 (b) | x | Not material to us. | ||||
| ESRS 2-IRO1-E4 | 16 (c) | x | Not material to us. | ||||
| ESRS E4-2 | 24 (b) | Sustainable land / agriculture practices or policies | x | Not material to us. | |||
| ESRS E4-2 | 24 (c) | Sustainable oceans / seas practices or policies | x | Not material to us. | |||
| ESRS E4-2 | 24 (d) | Policies to address deforestation | x | Not material to us. | |||
| ESRS E5-5 | 37 (d) | Non-recycled waste | x | Environmental disclosures, section Resource use and circular economy, Our performance, pages 289-290 | |||
| ESRS E5-5 | 39 | Hazardous waste and radioactive waste | x | Environmental disclosures, section Resource use and circular economy, Our performance, pages 289-290 | |||
| ESRS 2-SBM3-S1 | 14 (f) | Risk of incidents of forced labour | x | Not material to us. | |||
| ESRS 2-SBM3-S1 | 14 (g) | Risk of incidents of child labour | x | Not material to us. | |||
| ESRS S1-1 | 20 | Human rights policy commitments | x | Social disclosures, section Own workforce, Our policies, pages 297-298 | |||
| ESRS S1-1 | 21 | Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 | x | Social disclosures, section Own workforce, Our policies, pages 297-298 | |||
| ESRS S1-1 | 22 | Processes and measures for preventing trafficking in human beings | x | Not material to us. | |||
| ESRS S1-1 | 23 | Workplace accident prevention policy or management system | x | Social disclosures, section Own workforce, Our policies, page 297 | |||
| ESRS S1-3 | 32 (c) | Grievance/complaints handling mechanisms | x | Social disclosures, section Own workforce, Our governance, pages 294-296 | |||
| ESRS S1-14 | 88 (b) and (c) | Number of fatalities and number and rate of work-related accidents | x | x | Social disclosures, section Own workforce, Our performance, pages 311-312 | ||
| ESRS S1-14 | 88 (e) | Number of days lost to injuries, accidents, fatalities or illness | x | Phase-in applied. | |||
| ESRS S1-16 | 97 (a) | Unadjusted gender pay gap | x | x | Not material to us. | ||
| ESRS S1-16 | 97 (b) | Excessive CEO pay ratio | x | Not material to us. | |||
| ESRS S1-17 | 103 (a) | Incidents of discrimination | x | Social disclosures, section Own workforce, Our performance, page 315 | |||
| ESRS S1-17 | 104 (a) | Non-respect of UNGPs on Business and Human Rights and OECD | x | x | Not material to us. | ||
| ESRS 2-SBM3-S2 | 11 (b) | Significant risk of child labour or forced labour in the value chain | x | Not material to us. | |||
| ESRS S2-1 | 17 | Human rights policy commitments | x | Social disclosures, section Workers in the value chain, Our policies, page 320 | |||
| ESRS S2-1 | 18 | Policies related to value-chain workers | x | Social disclosures, section Workers in the value chain, Our policies, page 320 | |||
| ESRS S2-1 | 19 | Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines | x | x | Social disclosures, section Workers in the value chain, Our policies, page 320 | ||
| ESRS S2-1 | 19 | Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 | x | Social disclosures, section Workers in the value chain, Our policies, page 320 | |||
| ESRS S2-4 | 36 | Human rights issues and incidents connected to its upstream and downstream value chain | x | Social disclosures, section Workers in the value chain, Our performance, page 325 | |||
| ESRS S3-1 | 16 | Human rights policy commitments | x | Not material to us. | |||
| ESRS S3-1 | 17 | Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines | x | x | Not material to us. | ||
| ESRS S3-4 | 36 | Human rights issues and incidents | x | Not material to us. | |||
| ESRS S4-1 | 16 | Policies related to consumers and end-users | x | Social disclosures, section Consumers and end-users, Our policies, page 330 | |||
| ESRS S4-1 | 17 | Non-respect of UNGPs on Business and Human Rights and OECD guidelines | x | x | Social disclosures, section Consumers and end-users, Our policies, page 330 | ||
| ESRS S4-4 | 35 | Human rights issues and incidents | x | Social disclosures, section Workers in the value chain, Our performance, page 325 | |||
| ESRS G1-1 | 10 (b) | United Nations Convention against Corruption | x | Governance disclosures, section Business conduct, Our policies, pages 344-345 | |||
| ESRS G1-1 | 10 (d) | Protection of whistle-blowers | x | Governance disclosures, section Business conduct, Our policies, pages 344-345 | |||
| ESRS G1-4 | 24 (a) | Fines for violation of anti-corruption and anti-bribery laws | x | x | Governance disclosures, section Business conduct, Our performance, page 349 | ||
| ESRS G1-4 | 24 (b) | Standards of anti-corruption and anti-bribery | x | Governance disclosures, section Business conduct, Our performance, page 349 |