ESRS content index
This table shows the list of material disclosure requirements, including a reference to where the related disclosures are located in the Sustainability statement.
PostNL ESRS disclosures
| Indicatornr. | Indicator | Reference | Page | Explanation |
|---|---|---|---|---|
| ESRS 2 | ||||
| Basis of preparation | ||||
| BP-1 | General basis for preparation of sustainability statement | General disclosures, section Basis for preparation | 237-241 | ESRS 2-5 (d): Not Applicable as PostNL has not omittted specific pieces of information corresponding to intellectual property, know-how or results of innovation nor does Dutch law exempts information from being disclosed. ESRS 2-5 (e): Not applicable as PostNL is not exempted from disclosure. |
| BP-2 | Disclosures in relation to specific circumstances | General disclosures, section Basis for preparation | 241-244 | ESRS 2-17 (a)-(e): Not applicable as PostNL exceeds on its balance sheet date the average number of 750 employees during the financial year 2024. |
| Governance | ||||
| GOV-1 | The role of the administrative, management and supervisory bodies | General disclosures, section CSRD governance | 244-245 | |
| GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | General disclosures, section CSRD governance | 244-245 | |
| GOV-3 | Integration of sustainability-related performance in incentive schemes | General disclosures, section CSRD governance | 244-245 | |
| GOV-4 | Statement on due diligence | General disclosures, section CSRD governance | 244-245 | |
| GOV-5 | Risk management and internal controls over sustainability reporting | General disclosures, section CSRD governance | 244-245 | |
| Strategy | ||||
| SBM-1 | Strategy, business model and value chain | General disclosures, section Our strategy and business model; General disclosures, section Double materiality assesment, Our value chain and material topics; | 245-246; 252-253 | ESRS 2-40 (a) iv: Not applicable as PostNL does not have material, products and services that are banned in certain markets. ESRS 2-40 (d) i: Not applicable as PostNL does not have revenue from coal/oil/gas. ESRS 2-40 (d) ii: Not applicable as PostNL does not operate in chemicals productions. ESRS 2- 40 (d) iii: Not applicable as PostNL does not operate in controversial weapons. ESRS 2-40 (d) iv: Not applicable as PostNL does not operate in the cultivation and production of tobacco. |
| SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 246-248; 253 | ESRS 2-45 (c) i-iii: Not applicable as no significant amendments to our strategy and/or business model that substantially impact the interests and views of our stakeholders. |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Environmental disclosures, section Climate change, Our strategy; Environmental disclosures, section Pollution, Our strategy; Environmental disclosures, section Resource use and circular economy, Our strategy; Social disclosures, section Own workforce, Our strategy; Social disclosures, section Workers in the value chain, Our strategy; Social disclosures, section Consumers and end-users, Our strategy; Governance disclosures, section Business conduct, Our strategy | 249-253; 261-265; 279; 283; 291-292; 316-317; 326-327; 341-342 | |
| Impact, risk and opportunity management | ||||
| IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | General disclosures, section Double materiality assessment | 249-253 | |
| IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | General disclosures, section Double materiality assessment; Datapoints deriving from other EU legislation | 249-253; 358-361 | ESRS 2-57: Not applicable as PostNL considers E1 - Climate change as a material topic. |
| MDR-P | Minimum disclosure requirement - Policies MDR-P – Policies adopted to manage material sustainability matters | Environmental disclosures, section Climate change, Our policies; Environmental disclosures, section Pollution, Our policies; Environmental disclosures, section Resource use and circular economy, Our policies; Social disclosures, section Own workforce, Our policies; Social disclosures, section Workers in the value chain, Our policies; Social disclosures, section Consumers and end-users, Our policies; Governance disclosures, section Business conduct, Our policies | 266-267; 279; 283-284; 296-299; 320; 330; 344-345 | |
| MDR-A | Minimum disclosure requirement - Actions MDR-A – Actions and resources in relation to material sustainability matters | Environmental disclosures, section Climate change, Our performance; Environmental disclosures, section Pollution, Our performance; Environmental disclosures, section Resource use and circular economy, Our performance; Social disclosures, section Own workforce, Our performance; Social disclosures, section Workers in the value chain, Our performance; Social disclosures, section Consumers and end-users, Our performance; Governance disclosures, section Business conduct, Our performance | 267-268; 277; 280; 284-285; 288; 299; 303-304; 305-306; 306-307; 308-310; 313-314; 320-324; 331-336; 346-349 | |
| MDR-M | Minimum disclosure requirement – Metrics MDR-M – Metrics in relation to material sustainability matters | Environmental disclosures, section Climate change, Our performance; Environmental disclosures, section Pollution, Our performance; Environmental disclosures, section Resource use and circular economy , Our performance; Social disclosures, section Own workforce, Our performance; Social disclosures, section Consumers and end-users, Our performance; Governance disclosures, section Business conduct, Our performance | 271-278; 281-282; 286-287; 289-290; 301-303; 308; 310-313; 315; 339-340; 348; 349 | |
| MDR-T | Minimum disclosure requirement – Targets MDR-T – Tracking effectiveness of policies and actions through targets | Environmental disclosures, section Climate change, Our performance; Environmental disclosures, section Pollution, Our performance; Environmental disclosures, section Resource use and circular economy, Our performance; Social disclosures, section Own workforce, Our performance; Social disclosures, section Workers in the value chain, Our performance; Social disclosures, section Consumers and end-users, Our performance; Governance disclosures, section Business conduct, Our performance | 268-271; 277; 280; 285; 288; 300; 304; 306; 307-308; 310; 314; 321; 323-325; 332; 336-338; 346-347; 349 | |
| ESRS E1 Climate change | ||||
| Governance | ||||
| GOV-3 | Integration of sustainability-related performance in incentive schemes | General disclosures, section CSRD governance; Environmental disclosures, section Climate change, Our governance | 244-245; 265 | |
| Strategy | ||||
| E1-1 | Transition plan for climate change mitigation | Environmental disclosures, section Climate change, Our strategy | 263-265 | ESRS E1-16 (f): Not applicable as PostNL has no significant capex amounts for coal, oil and gas related business activities as PostNL's activities fall into category H. |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | Environmental disclosures, section Climate change, Our strategy | 261-265 | |
| Impact, risk and opportunity management | ||||
| IRO-1 | Description of the processes to identify and assess material climate-related impacts, risks and opportunities | General disclosures, section Double materiality assessment; Environmental disclosures, section Climate change, Our strategy | 249-253; 261-263 | |
| E1-2 | Policies related to climate change mitigation and adaptation | Environmental disclosures, section Climate change, Our policies | 266-267 | |
| E1-3 | Actions and resources in relation to climate change policies | Environmental disclosures, section Climate change, Our performance | 267-268; 277 | |
| Metrics and targets | ||||
| E1-4 | Targets related to climate change mitigation and adaptation | Environmental disclosures, section Climate change, Our performance | 268-271; 277 | |
| E1-5 | Energy consumption and mix | Environmental disclosures, section Climate change, Our performance | 277-278 | |
| E1-6 | Gross scopes 1, 2, 3 and Total GHG emissions | Environmental disclosures, section Climate change, Our performance | 271-276 | ESRS E1-AR 46 (j): Not applicable as PostNL does not emit CO2e from combustion or biodregation of biomass. We do not combust or transport biomass. |
| E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | ESRS E1-7: Not applicable as PostNL no longer applies credits as a reduction measure. | ||
| E1-8 | Internal carbon pricing | Environmental disclosures, section Climate change, Our performance | 276 | |
| E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | Phase-in applied | ||
| ESRS E2 Pollution | ||||
| Impact, risk and opportunity management | ||||
| IRO-1 | Description of the processes to identify and assess material pollution-related impacts, risks and opportunities | General disclosures, section Double materiality assessment; Environmental disclosures, section Pollution, Our strategy | 249-253; 279 | |
| E2-1 | Policies related to pollution | Environmental disclosures, section Pollution, Our policies | 279 | |
| E2-2 | Actions and resources related to pollution | Environmental disclosures, section Pollution, Our performance | 280 | |
| Metrics and targets | ||||
| E2-3 | Targets related to pollution | Environmental disclosures, section Pollution, Our performance | 280 | |
| E2-4 | Pollution of air, water and soil | Environmental disclosures, section Pollution, Our performance | 281-282 | |
| E2-6 | Anticipated financial effects from pollution-related impacts, risks and opportunities | Phase-in applied | ESRS E2-40 (b): Not applicable as no capital or operational expenditures incurred during the reporting period in conjunction with major incidents or deposits. | |
| ESRS E3 Water and marine resources | - | Not material to us. | ||
| ESRS E4 Biodiversity and ecosystems | - | Not material to us. | ||
| ESRS E5 Resource use and circular economy | ||||
| Impact, risk and opportunity management | ||||
| IRO-1 | Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | General disclosures, section Double materiality assessment; Environmental disclosures, section Resource use and circular economy, Our strategy | 249-253; 283 | |
| E5-1 | Policies related to resource use and circular economy | Environmental disclosures, section Resource use and circular economy, Our policies | 283-284 | |
| E5-2 | Actions and resources in relation to resource use and circular economy | Environmental disclosures, section Resource use and circular economy, Our performance | 284-285; 288 | |
| Metrics and targets | ||||
| E5-3 | Targets related to resource use and circular economy | Environmental disclosures, section Resource use and circular economy, Our performance | 285; 288 | |
| E5-4 | Resource inflows | Environmental disclosures, section Resource use and circular economy, Our performance | 286-287 | |
| E5-5 | Resource outflows | Environmental disclosures, section Resource use and circular economy, Our performance | 289-290 | ESRS E5-5 36 (a), 36 (b), 36 (c): Not material as PostNL is a logistics provider rather than a production company, therefore the data points under resource outflows are not material to our operations. |
| E5-6 | Anticipated financial effects from material resource use and circular economy-related risks and opportunities | Phase-in applied | ||
| ESRS S1 Own workforce | ||||
| Strategy | ||||
| SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 246-248 | |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Social disclosures, section Own workforce, Our strategy | 249-253; 291-292 | |
| Impact, risk and opportunity management | ||||
| S1-1 | Policies related to workforce in the value chain | Social value disclosures, section Own workforce, Our policies | 296-299 | |
| S1-2 | Processes for engaging with own workers and workers' representatives about impacts | Social value disclosures, section Own workforce, Our Governance | 293-294 | ESRS S1-27 (d): Not applicable as PostNL does not have a Global Framework Agreement. |
| S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | Social value disclosures, section Own workforce, Our Governance | 294-296 | |
| S1-4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | Social value disclosures, section Own workforce, Our performance | 299; 303-310; 313-314 | |
| Metrics and targets | ||||
| S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Social value disclosures, section Own workforce, Our performance | 300; 304; 306-308; 310; 314 | |
| S1-6 | Characteristics of the undertaking’s employees | Social value disclosures, section Own workforce, Our performance | 301-303 | |
| S1-7 | Characteristics of nonemployee workers in the undertaking’s own workforce | Phase-in applied | ||
| S1-9 | Diversity metrics | Social value disclosures, section Own workforce, Our performance | 301-303 | |
| S1-12 | Percentage of employees with disabilities | Phase-in applied | ||
| S1-13 | Training and skills development | Phase-in applied | ||
| S1-14 | Health and safety metrics | Social value disclosures, section Own workforce, Our performance | 310-313 | ESRS S1-14: As this is our first year of reporting in compliance with ESRS, we have omitted data points on cases of work-related ill-health, the number of days lost due to injuries, accidents, fatalities, and work-related ill-health. Additionally, we have not included reporting on non-employees for this initial compliance year. |
| S1-17 | Incidents, complaints and severe human rights impacts | Social value disclosures, section Own workforce, Our performance | 315 | |
| ESRS S2 Workers in the value-chain | ||||
| Strategy | ||||
| SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 246-248 | |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Social disclosures, section Workers in the value chain, Our strategy | 249-253; 316-317 | |
| Impact, risk and opportunity management | ||||
| S2-1 | Policies related to workforce in the value chain | Social disclosures, section Workers in the value chain, Our policies | 320 | |
| S2-2 | Processes for engaging with value-chain workers about impacts | Social disclosures, section Workers in the value chain, Our Governance | 317-318 | ESRS S2-22 (d): Not applicable as PostNL does not have a Global Framework Agreement. |
| S2-3 | Processes to remediate negative impacts and channels for value-chain workers to raise concerns | Social disclosures, section Workers in the value chain, Our Governance | 318-320 | |
| S2-4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | Social disclosures, section Workers in the value chain, Our performance | 320-324 | |
| Metrics and targets | ||||
| S2-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Social disclosures, section Workers in the value chain, Our performance | 321; 323-325 | |
| ESRS S4 Consumers and end-users | ||||
| Strategy | ||||
| SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 246-248 | |
| SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Social disclosures, section Consumers and end-users, Our strategy | 249-253; 326-327 | |
| Impact, risk and opportunity management | ||||
| S4-1 | Policies related to consumers and end-users | Social disclosures, section Consumers and end-users, Our policies | 330 | |
| S4-2 | Processes for engaging with consumers and end-users about impact | Social disclosures, section Consumers and end-users, Our governance | 327-328 | |
| S4-3 | Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | Social disclosures, section Consumers and end-users, Our governance | 328-329 | |
| S4-4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions | Social disclosures, section Consumers and end-users, Our performance | 331-336 | |
| Metrics and targets | ||||
| S4-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Social disclosures, section Consumers and end-users, Our performance | 332; 336-338 | |
| ESRS G1 Business conduct | ||||
| Governance | ||||
| GOV-1 | The role of the administrative, management and supervisory bodies | General disclosures, section CSRD governance | 244-245 | |
| Impact, risk and opportunity management | ||||
| IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | General disclosures, section Double materiality assessment; Governance disclosures, section Business conduct, Our strategy | 249-253; 341-342 | |
| G1-1 | Business conduct policies and corporate culture | Governance disclosures, section Business conduct, Our policies | 344-345 | |
| G1-2 | Management of relationships with suppliers | Governance disclosures, section Business conduct, Our governance | 343-344 | |
| G1-3 | Prevention and detection of corruption and bribery | Governance disclosures, section Business conduct, Our performance | 348-349 | |
| Metrics and targets | ||||
| G1-4 | Confirmed incidents of corruption and bribery | Governance disclosures, section Business conduct, Our performance | 349 | |
| G1-6 | Payment practices | Governance disclosures, section Business conduct, Our performance | 348 | |