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CSRD/ESRS Reports Reviewed by BWD
Environmental disclosures
E1-1 - Transition plan for climate change mitigation
Climate transition plans
Maersk
Fiskars
No locked-in emissions
StoraEnso
Brief transition plan disclosure, that crossreferences to other E1 sections. Text relevant for disclosure of E1-16.
Aligning ESRS with Taxonomy reporting within E1
Maersk
Fiskars
Aligning climate actions with Taxonomy disclosures
Locked-in emissions
Sanofi
Says locked-in emissions are not material
E1 ESRS 2 SBM-3 - Material impacts, risks, and opportunities and their interaction with strategy and business model
Time horizon for materiality
Stora Enso
Stora set a time horizon for materiality for the climate risks arising from the scenario analysis
Narrative on resilience or anticipated financial effects of climate
StoraEnso
Sanofi
Offered qualitative narrative on anticipated financial effects. And note that “material” for sustainability is not the same as financial
Merck
Scenario analysis disclosure
Sanofi
Good summary table of inputs and constraints
E1-2 - Policies related to climate change mitigation and adaptation
Minimum disclosure requirements for policies
Stora Enso
Example of MDR-P for climate change mitigation. There are no adaptation policies here, despite there being a material adaptation risk.
E1-3 - Actions and resources in relation to climate change policies
Decarbonisation lever
StoraEnso
E1-3 29a
Achieved and expected emissions reductions
Merck
E1-4 - Targets related to climate change mitigation and adaptation
SBTi
StoraEnso
GHG reductions visualized
StoraEnso
MDR-T
StoraEnso
E1-6 - Gross Scopes 1, 2, 3 and Total GHG emissions
Financial control
StoraEnso
E1-6 50
GHG Intensity based on net revenue
StoraEnso
E1-6 53
E1-6 55
GHG emissions
StoraEnso
Calculation Guidance - E1-6 AR39b
If the GHG emission reduction target diverges from that of the GHG emissions (E1-4 AR24) disclose which gases are covered
GHG emissions disaggregated
Bioenergetic emissions (E1-6 AR43)
Stora Enso
Achieved and expected GHG reductions
Fiskars
Kemira
Scope 3 emissions (E1-6 AR46)
StoraEnso
Energy and GHG tables and targets
Maersk
Uses the standard table provided by ESRS. Includes accounting policies.
Tryg
Uses the standard table provided by ESRS.
Netcompany - GHG table without targets
Fiskars
Kamira
E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
Physical risk exposure
Maersk
Maersk publishes figures for RCP4.5 in the infographic, which is not the highest emissions scenario that they reviewed (they say that they also reviewed RCP8.5). Maersk also publishes estimated revenue loss and damage in 2050, even though this is not the financial figures that EFRAG says is required.
Tryg
StoraEnso
Material physical climate change impact risks material after 2040
E2-4 - Pollution of air, water and soil
Pollutant metric disclosures
Maersk
Kemira
E2-5 - Substances of concern and substances of very high concern
Substances of concern metric disclosures
Novo Nordisk
Novo Nordisk: “While chemicals are an essential component in the production of medicines, some Substances of Concern (SCs) and Substances of Very High Concern (SVHCs)1 can potentially have a negative impact on health or the environment. Material impacts related to SCs and SVHCs concern both substances procured or used in production, and substances that leave our facilities in products or as emissions”
“Laboratories are deemed immaterial and not in scope” (example of omitting a business unit because it doesn’t relate to the metric)
Kamira
Evonik
Covestro
E4-3 – Actions and resources related to biodiversity and ecosystems
Biodiversity mitigation hierarchy
Fiskars
E4-5 – Impact metrics related to biodiversity and ecosystems change
Sites affecting biodiversity/ecosystems
StoraEnso
Example of significant impact on endangered species
Fiskars
Sites close to protected areas, but no indication of significant harm
Kemira - no sites in own operations
Nature datasets cited
FIskars
E5-4 - Resource inflows
Resource inflows
Maersk
Tryg
Netcompany
Fiskars
Kemira
Stora Enso
Lundbeck
Calculating resource inflows: The resource inflows are assumed to be equivalent to those purchased, as they are acquired for planned production.
E5-5 - Resource outflows
Durability, repairability, recyclable content
Fiskars
Waste
Stora Enso
Rate of recyclable content:
Waste table, including zeroes for hazardous waste recycling, radioactive waste:
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