ESRS 2 GOV-1

21 (d)

Board's gender diversity

x

x

Governance, chapter Corporate governance, section Business conduct - Policies and procedures, page 72; Social disclosures, section Own workforce, Our workforce and performance, page 233

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 61

ESRS 2 GOV-4

Statement on due diligence

x

General disclosures, section CSRD governance, pages 179-180

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

Transition plan to reach climate neutrality by 2050

x

Environmental disclosures, section General disclosures, Our strategy, pages 189-193

ESRS E1-1

16 (g)

Undertakings excluded from Paris-aligned Benchmarks

x

x

Environmental disclosures, section General disclosures, Our strategy, pages 189-193

ESRS E1-4

GHG emission reduction targets

x

x

x

Environmental disclosures, section Climate change, Our performance, pages 196-197

ESRS E1-5

Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)

x

Environmental disclosures, section Climate change, Our performance, page 202

ESRS E1-5

Energy consumption and mix

x

Environmental disclosures, section Climate change, Our performance, page 202

ESRS E1-5

40-43

Energy intensity associated with activities in high climate impact sectors

x

Environmental disclosures, section Climate change, Our performance, page 202

ESRS E1-6

Gross Scope 1, 2, 3 and Total GHG emissions

x

x

x

Environmental disclosures, section Climate change, Our performance, pages 197-201

ESRS E1-6

53-55

Gross GHG emissions intensity

x

x

x

Environmental disclosures, section Climate change, Our performance, pages 197-201

ESRS E1-7

GHG removals and carbon credits

x

Not applicable as PostNL does not use GHG removals and does not finance mitigation projects through carbon credits as part of its climate strategy

ESRS E1-9

Exposure of the benchmark portfolio to climate-related physical risks

x

Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements

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

Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements

ESRS E1-9

67 (c)

Breakdown of the carrying value of its real estate assets by energy-efficiency classes

x

Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements

ESRS E1-9

Degree of exposure of the portfolio to climate-related opportunities

x

Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements

ESRS E2-4

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 203-204

ESRS E3-1

Water and marine resources

x

Not material to us based on DMA outcome

ESRS E3-1

Dedicated policy

x

Not material to us based on DMA outcome

ESRS E3-1

Sustainable oceans and seas

x

Not material to us based on DMA outcome

ESRS E3-4

28 (c)

Total water recycled and reused

x

Not material to us based on DMA outcome

ESRS E3-4

Total water consumption in m3 per net revenue on own operations

x

Not material to us based on DMA outcome

ESRS 2-IRO1-E4

16 (a) i

x

Not material to us based on DMA outcome

ESRS 2-IRO1-E4

16 (b)

x

Not material to us based on DMA outcome

ESRS 2-IRO1-E4

16 (c)

x

Not material to us based on DMA outcome

ESRS E4-2

24 (b)

Sustainable land / agriculture practices or policies

x

Not material to us based on DMA outcome

ESRS E4-2

24 (c)

Sustainable oceans / seas practices or policies

x

Not material to us based on DMA outcome

ESRS E4-2

24 (d)

Policies to address deforestation

x

Not material to us based on DMA outcome

ESRS E5-5

37 (d)

Non-recycled waste

x

Environmental disclosures, section Resource use and circular economy, Our performance, page 208

ESRS E5-5

Hazardous waste and radioactive waste

x

Environmental disclosures, section Resource use and circular economy, Our performance, page 208

ESRS 2-SBM3-S1

14 (f)

Risk of incidents of forced labour

x

Not material to us based on DMA outcome

ESRS 2-SBM3-S1

14 (g)

Risk of incidents of child labour

x

Not material to us based on DMA outcome

ESRS S1-1

Human rights policy commitments

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S1-1

Due diligence policies on issues addressed by the fundamental International Labour Organisation Conventions 1 to 8

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S1-1

Processes and measures for preventing trafficking in human beings

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S1-1

Workplace accident prevention policy or management system

x

Social disclosures, section General disclosures, Our policies, page 223; Social disclosures, section Own workforce, Our actions, pages 226-227; Social disclosures, section Own workforce, Our workforce and performance, pages 230-232

ESRS S1-3

32 (c)

Grievance/complaints handling mechanisms

x

Social disclosures, section General disclosures, Our governance, pages 221-222

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 workforce and performance, pages 230-232

ESRS S1-14

88 (e)

Number of days lost to injuries, accidents, fatalities or illness

x

Phased-in option applied in line with ESRS 1 Appendix C: List of phased-in disclosure requirements

ESRS S1-16

97 (a)

Unadjusted gender pay gap

x

x

Not material to us based on DMA outcome

ESRS S1-16

97 (b)

Excessive CEO pay ratio

x

Not material to us based on DMA outcome

ESRS S1-17

103 (a)

Incidents of discrimination

x

Social disclosures, section Own workforce, Our workforce and performance, page 234

ESRS S1-17

104 (a)

Non-respect of UNGPs on Business and Human Rights and OECD

x

x

Social disclosures, section Own workforce, Our workforce and performance, page 234

ESRS 2-SBM3-S2

11 (b)

Significant risk of child labour or forced labour in the value chain

x

Not material to us based on DMA outcome

ESRS S2-1

Human rights policy commitments

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S2-1

Policies related to value-chain workers

x

Social disclosures, section General disclosures, Our policies, pages 222-225

ESRS S2-1

Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines

x

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S2-1

Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S2-4

Human rights issues and incidents connected to its upstream and downstream value chain

x

Social disclosures, section Own workforce, Our workforce and performance, page 234

ESRS S3-1

Human rights policy commitments

x

Not material to us based on DMA outcome

ESRS S3-1

Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines

x

x

Not material to us based on DMA outcome

ESRS S3-4

Human rights issues and incidents

x

Not material to us based on DMA outcome

ESRS S4-1

Policies related to consumers and end-users

x

Social disclosures, section General disclosures, Our policies, pages 222-225

ESRS S4-1

Non-respect of UNGPs on Business and Human Rights and OECD guidelines

x

x

Social disclosures, section General disclosures, Our policies, pages 222-223

ESRS S4-4

Human rights issues and incidents

x

Social disclosures, section Own workforce, Our workforce and performance, page 234

ESRS G1-1

10 (b)

United Nations Convention against Corruption

x

Governance disclosures, section General disclosures, Our policies, pages 244-245

ESRS G1-1

10 (d)

Protection of whistleblowers

x

Not applicable as PostNL has policies on the protection of whistleblowers in place, refer to the Governance disclosures, section General disclosures, Our policies, pages 244-245

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 248

ESRS G1-4

24 (b)

Standards of anti-corruption and anti-bribery

x

Governance disclosures, section Business conduct, Our performance, page 248