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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.
Philips
Randsand
Randsand did not identify any material climate change risks and impacts. However, Randsand shares their current progress toward SBTi validation.
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
Merck
Merck is working on processes to mitigate against the risk of potentially ‘locked-in’ emissions.
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
E1-8 - Internal carbon pricing
Metsa group
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
Metsa Group
Metsa group include an anticipated financial effects section for each material topic. No material physical climate risks were associated with Metsä Group's production units.
E2-4 - Pollution of air, water, and soil
Pollutant metric disclosures
Maersk
Kemira
Metsa group
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
Evonik’s target is to include and evaluate substances/products from acquisitions in their chemical management system.
To calculate SVHC metrics, Evonik analyzes purchases, sales, and product stewardship data to identify SoCs as well as their proportion in raw materials and products. Amounts in raw materials are estimated.
Covestro
E2-6 – Anticipated financial effects from pollution-related impacts, risks, and opportunities
Metsa group
Metsa group include an anticipated financial effects section for each material topic. Here, Metsa Group relies on the likelihood of the risk/opportunity to explain the plausibility of the material risks and opportunities having a financial effect. Metsa Group does not conclude that any material risk/opportunities have or will incur significant financial cost
E3 - water
Philips
Despite water not being a material topic for Phillips, they still report basic measures. They recognize that they are not a water-intensive organization; however, ensuring high-quality water, sanitation, and hygiene is a priority.
Metsa group
Metsa Group links its E3 Water disclosures directly to quantified 2030 reduction targets, explaining site‑specific water‑stress and climate risks (evaluated in their climate risk analysis) related to water.
Metsa group include an anticipated financial effects section for each material topic. No financial effects related to water are anticipated.
E4- Biodiversity and ecosystems
DSM-Firmenich
DSM-Firmenich has not deemed E4 to be a material topic.
Metsa group
E4- IRO-1 Metrics related to biodiversity and ecosystems
Evonik
Evonik used WWF’s Biodiversity Risk Filter to assess sites exposed to potentially material risks. These sites and the risk scores are disclosed within the report.
Metsa group
Transition plan
Metsa group
References its climate scenario analysis and mentions that it will specify the resilience analysis in 2025. Furthermore Metsa lists the key identified factors strengthening Metsä Group’s business resilience for Biodiversity.
E4-2 - Policies related to biodiversity and ecosystems
Metsa group
E4-3 – Actions and resources related to biodiversity and ecosystems
Merck
Merck’s action relating to biodiversity is focused on deepening its understanding of its impact on biodiversity.
Metsa group
Lists the key biodiversity-promoting measures that follow the principles of regenerative forestry include the following.
Biodiversity mitigation hierarchy
Fiskars
E4-4 - Targets related to biodiversity and ecosystem change
Merck
Merck did not set any biodiversity targets, but reports on their processes for developing a related roadmap.
Metsa group
E4-5 – Impact metrics related to biodiversity and ecosystem 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
Impacts and dependencies on ecosystem services
Emphasizes their dependence on wood
E4-6 - Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities
Metsa group
describes that biodiversity risks do not financially affect their assets, however Metsa Group also acknowledges that if the risks were to be realized, they would affect Metsa Group’s business areas in the long term through the availability and cost.
E5-1 - Policies on resource use and circular economy
NKT
Example of disclosure when policies are not yet established for resource use and circular economy matters
E5-2 - Actions and resources related to resource use and circular economy
Philips
Philips describes a broad set of resource‑use actions that cover how products are designed, delivered, used, and managed at end‑of‑life, and connects these actions to circular revenues and measurable environmental outcomes/progress.
NKT
Example of disclosure when actions have not yet been implemented
E5-3 - Targets related to resource use and circular economy
NKT
Example of disclosure, when targets related to resource use and circular economy is not yet established
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.
Philips
NKT
List of key materials
Metsa group
E5-5 - Resource outflows
Durability, repairability, and recyclable content
Fiskars
Waste
Stora Enso
Rate of recyclable content:
Waste table, including zeroes for hazardous waste recycling, radioactive waste:
Philips
Phillips provides waste tables grouped by segment, waste destination (recycled, reused, landfill, etc.), and waste by composition.
Metsa group
E5-6 - Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities
Metsa Group
References that any financial effects from E5 IRO would be explained in E1 climate change due to the interconnectivity of the topics.
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