ESRS content index
This table shows the list of European Sustainability Reporting Standards (ESRS) disclosure requirements, including a reference to the related disclosures in the sustainability statements, or indicate when the datapoint is assessed as 'not material to us', 'phased-in option applied', or 'not applicable'.
Indicatornr. | Indicator | Reference | Page(s) | Explanation |
|---|---|---|---|---|
ESRS 2 | ||||
Basis of preparation | ||||
BP-1 | General basis for preparation of sustainability statements | 181-186 | ESRS 2-5 (d): Not applicable as PostNL has not omitted 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 | 181-186 | 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 2025 | |
Governance | ||||
GOV-1 | The role of the administrative, management and supervisory bodies | 179 | ||
GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | 179 | ||
GOV-3 | Integration of sustainability-related performance in incentive schemes | 179 | ||
GOV-4 | Statement on due diligence | 179 | ||
GOV-5 | Risk management and internal controls over sustainability reporting | 179 | ||
Strategy | ||||
SBM-1 | Strategy, business model and value chain | General disclosures, section Our integrated business model, strategy and value chain | 173-174 | 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 Our integrated business model, strategy and value chain; General disclosures, section Interests and views of stakeholders | 173-174; 175-176 | |
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Environmental disclosures, section General disclosures, Our impacts, risks and opportunities; Environmental disclosures, section General disclosures, Our strategy; Social disclosures, section General disclosures, Our impacts, risks and opportunities; Social disclosures, section General disclosures, Our strategy; Governance disclosures, section General disclosures, Our impacts, risks and opportunities; Governance disclosures, section General disclosures, Our strategy | 177-178; 188; 189-193; 216-217; 218; 242; 243 | |
Impact, risk and opportunity management | ||||
IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | 177-178 | ||
IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statements | General disclosures, section Double materiality assessment; Datapoints deriving from other EU legislation | 177-178; 255-257 | 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 General disclosures, Our policies; Social disclosures, section General disclosures, Our policies; Governance disclosures, section General disclosures, Our policies | 194; 222-225; 244-245 | |
MDR-A | Minimum disclosure requirement - Actions MDR-A – Actions and resources in relation to material sustainability matters | Environmental disclosures, section Climate change, Our actions; Environmental disclosures, section Pollution, Our actions; Environmental disclosures, section Resource use and circular economy, Our actions; Social disclosures, section Own workforce, Our actions; Social disclosures, section Workers in the value chain, Our actions; Social disclosures, section Consumers and end-users, Our actions; Governance disclosures, section Business conduct, Our actions | 195-196; 203; 205-206; 226-229; 235-236; 237-238; 246-247 | |
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 workforce and performance; Social disclosures, section Consumers and end-users, Our performance; Governance disclosures, section Business conduct, Our performance | 196-202; 203-204; 206-208; 229-234; 238-240; 248 | |
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 workforce and 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 | 196-202; 203-204; 206-208; 229-234; 236; 238-240; 248 | |
ESRS E1 Climate change | ||||
Governance | ||||
GOV-3 | Integration of sustainability-related performance in incentive schemes | General disclosures, section CSRD governance; Environmental disclosures, section General disclosures, Our governance | 179; 194 | |
Strategy | ||||
E1-1 | Transition plan for climate change mitigation | Environmental disclosures, section General disclosures, Our strategy | 189-193 | 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 General disclosures, Our impacts, risks and opportunities; Environmental disclosures, section General disclosures, Our strategy | 188; 189-193 | |
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 General disclosures, Our impacts, risks and opportunities; Environmental disclosures, section General disclosures, Our strategy | 177-178; 188; 189-193 | |
E1-2 | Policies related to climate change mitigation and adaptation | Environmental disclosures, section General disclosures, Our policies | 194 | |
E1-3 | Actions and resources in relation to climate change policies | Environmental disclosures, section Climate change, Our actions | 195-196 | |
Metrics and targets | ||||
E1-4 | Targets related to climate change mitigation and adaptation | Environmental disclosures, section Climate change, Our performance | 196-202 | |
E1-5 | Energy consumption and mix | Environmental disclosures, section Climate change, Our performance | 202 | |
E1-6 | Gross scopes 1, 2, 3 and Total GHG emissions | Environmental disclosures, section Climate change, Our performance | 196-201 | ESRS E1-AR 46 (j): Not applicable as PostNL does not have material biogenic emissions of CO2 in its upstream or downstream value chain that would need to be disclosed seperately |
E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | ESRS E1-7: Not applicable as PostNL does not use GHG removals and does not finance mitigation projects through carbon credits as part of its climate strategy | ||
E1-8 | Internal carbon pricing | Environmental disclosures, section Climate change, Our performance | 201 | |
E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements | ||
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 General disclosures, Our impacts, risks and opportunities; Environmental disclosures, section General disclosures, Our strategy | 177-178; 188; 189-193 | |
E2-1 | Policies related to pollution | Environmental disclosures, section General disclosures, Our policies | 194 | |
E2-2 | Actions and resources related to pollution | Environmental disclosures, section Pollution, Our actions | 203 | |
Metrics and targets | ||||
E2-3 | Targets related to pollution | Environmental disclosures, section Pollution, Our performance | 203-204 | |
E2-4 | Pollution of air, water and soil | Environmental disclosures, section Pollution, Our performance | 203-204 | |
E2-6 | Anticipated financial effects from pollution-related impacts, risks and opportunities | Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements | ESRS E2-40 (b): Not applicable as no major incidents occurred during the reporting period that resulted in capital or operational expenditures or related deposits | |
ESRS E3 Water and marine resources | Not material to us based on DMA outcome | |||
ESRS E4 Biodiversity and ecosystems | Not material to us based on DMA outcome | |||
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 General disclosures, Our impacts, risks and opportunities; Environmental disclosures, section General disclosures, Our strategy | 177-178; 188; 189-193 | |
E5-1 | Policies related to resource use and circular economy | Environmental disclosures, section General disclosures, Our policies | 194 | |
E5-2 | Actions and resources in relation to resource use and circular economy | Environmental disclosures, section Resource use and circular economy, Our actions | 205-206 | |
Metrics and targets | ||||
E5-3 | Targets related to resource use and circular economy | Environmental disclosures, section Resource use and circular economy, Our performance | 206-208 | |
E5-4 | Resource inflows | Environmental disclosures, section Resource use and circular economy, Our performance | 206-208 | |
E5-5 | Resource outflows | Environmental disclosures, section Resource use and circular economy, Our performance | 208 | ESRS E5-5 36 (a), 36 (b), 36 (c): Not material as PostNL is a logistics provider rather than a production company, therefore these datapoints 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 | Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements | ||
ESRS S1 Own workforce | ||||
Strategy | ||||
SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 175-176 | |
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Social disclosures, section General disclosures, Our impacts, risks and opportunities; Social disclosures, section General disclosures, Our strategy | 177-178; 216-217; 218 | |
Impact, risk and opportunity management | ||||
S1-1 | Policies related to workforce in the value chain | Social disclosures, section General disclosures, Our policies | 222-225 | ESRS S1-27 (d): Not applicable as PostNL does not have a Global Framework Agreement |
S1-2 | Processes for engaging with own workers and workers' representatives about impacts | Social disclosures, section General disclosures, Our governance | 219-222 | |
S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns | Social disclosures, section General disclosures, Our governance | 219-222 | |
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 disclosures, section Own workforce, Our actions | 226-229 | |
Metrics and targets | ||||
S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | Social disclosures, section Own workforce, Our workforce and performance | 229-234 | |
S1-6 | Characteristics of the undertaking’s employees | Social disclosures, section Own workforce, Our workforce and performance | 229-230 | |
S1-7 | Characteristics of non-employee workers in the undertaking’s own workforce | Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements | ||
S1-9 | Diversity metrics | Social disclosures, section Own workforce, Our workforce and performance | 232-233 | |
S1-12 | Percentage of employees with disabilities | Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements | ||
S1-13 | Training and skills development | Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements | ||
S1-14 | Health and safety metrics | Social disclosures, section Own workforce, Our workforce and performance | 230-232 | ESRS S1-14: As allowed per Quick Fix Delegated Act, 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 reporting year |
S1-17 | Incidents, complaints and severe human rights impacts | Social disclosures, section Own workforce, Our workforce and performance | 234 | |
ESRS S2 Workers in the value-chain | ||||
Strategy | ||||
SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 175-176 | |
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Social disclosures, section General disclosures, Our impacts, risks and opportunities; Social disclosures, section General disclosures, Our strategy | 177-178; 216-217; 218 | |
Impact, risk and opportunity management | ||||
S2-1 | Policies related to workforce in the value chain | Social disclosures, section General disclosures, Our policies | 222-225 | |
S2-2 | Processes for engaging with value-chain workers about impacts | Social disclosures, section General disclosures, Our governance | 219-222 | 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 General disclosures, Our governance | 219-222 | |
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 actions | 235-236 | |
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 | 236 | |
ESRS S4 Consumers and end-users | ||||
Strategy | ||||
SBM-2 | Interests and views of stakeholders | General disclosures, section Interests and views of stakeholders | 175-176 | |
SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model | General disclosures, section Double materiality assessment; Social disclosures, section General disclosures, Our impacts, risks and opportunities; Social disclosures, section General disclosures, Our strategy | 177-178; 216-217; 218 | |
Impact, risk and opportunity management | ||||
S4-1 | Policies related to consumers and end-users | Social disclosures, section General disclosures, Our policies | 222-225 | |
S4-2 | Processes for engaging with consumers and end-users about impact | Social disclosures, section General disclosures, Our governance | 219-222 | |
S4-3 | Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | Social disclosures, section General disclosures, Our governance | 219-222 | |
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 actions | 237-238 | |
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 | 238-240 | |
ESRS G1 Business conduct | ||||
Governance | ||||
GOV-1 | The role of the administrative, management and supervisory bodies | 179 | ||
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 General disclosures, Our impacts, risks and opportunities; Governance disclosures, section General disclosures, Our strategy | 177-178; 242; 243 | |
G1-1 | Business conduct policies and corporate culture | Governance disclosures, section General disclosures, Our policies | 244-245 | |
G1-2 | Management of relationships with suppliers | Governance disclosures, section General disclosures, Our governance | 243-244 | |
G1-3 | Prevention and detection of corruption and bribery | Governance disclosures, section General disclosures, Our policies; Governance disclosures, section Business conduct, Our actions; Governance disclosures, section Business conduct, Our performance | 244-245; 246-247;248 | |
Metrics and targets | ||||
G1-4 | Confirmed incidents of corruption and bribery | Governance disclosures, section Business conduct, Our performance | 248 | |
G1-6 | Payment practices | Governance disclosures, section Business conduct, Our performance | 248 | |