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CSRD/ESRS Reports Reviewed by BWD
Governance disclosures
ESRS 2 GOV-1 - The role of the administrative, management and supervisory bodies
Maersk
integration of some metrics into standard Corporate Governance section
Tryg
ESG integration across Board committees
Netcompany
Discloses that board can rely on management for sustainability-related expertise
Fiskars
Fiskars refers to a 2022 strategy when mentioning board oversight
Board oversight of “most significant” climate-related risks
Kemira
Description of matters considered by board
G1-1 - Business conduct policies and corporate culture
Grievance reporting
Maersk
Fiskars
G1-2 - Management of relationships with suppliers
Supply chain management
Maersk
Maersk publishes sustainable procurement targets that relate to Maersk management actions (as opposed to supplier performance)
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