ESRS 2 GOV-1
Board’s gender diversity paragraph 21 (d)

Indicator number 13 of Table #1 of Annex 1

Commission Delegated Regulation (EU) 2020/1816, Annex II

2.1.9

ESRS 2 GOV-1
Percentage of board members who are independent paragraph 21 (e)

Delegated Regulation (EU) 2020/1816, Annex II

2.2

ESRS 2 GOV-4
Statement on due diligence paragraph 30

Indicator number 10 Table #3 of Annex 1

1.4; 2.1.2; 2.1.3; 2.2; 2.5; 3.2; 3.3; 3.5.3; 3.6

ESRS 2 SBM-1
Involvement in activities related to fossil fuel activities paragraph 40 (d) i

Indicators number 4 Table #1 of Annex 1

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453²⁸ Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk

Delegated Regulation (EU) 2020/1816, Annex II

1.2; 1.3; 3.3; 3.4.4; 3.8.1.2; 3.8.2; 4.1.1

ESRS 2 SBM-1
Involvement in activities related to chemical production paragraph 40 (d) ii

Indicator number 9 Table #2 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II

Not material

ESRS 2 SBM-1
Involvement in activities related to controversial weapons paragraph 40 (d) iii

Indicator number 14 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1818²⁹, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II

Not material

ESRS 2 SBM-1
Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv

Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II

Not material

ESRS E1-1
Transition plan to reach climate neutrality by 2050 paragraph 14

Regulation (EU) 2021/1119, Article 2(1)

1.3.3; 1.3.4; 1.5.2; 3.4.1; 3.4.2; 3.4.4; 3.8.1.2; 4.2.1; 4.3.7; 4.3.13; 4.3.27

ESRS E1-1
Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g)

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1818, Article12.1 (d) to (g), and Article 12.2

3.4.2

ESRS E1-4
GHG emission reduction targets paragraph 34

Indicator number 4 Table #2 of Annex 1

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics

Delegated Regulation (EU) 2020/1818, Article 6

3.3; 3.4.1; 3.4.2; 3.8.1.1; 3.8.3; 3.9.1; 3.9.2

ESRS E1-5
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38

Indicator number 5 Table #1 and Indicator number 5 Table #2 of Annex 1

3.4.2; 3.8.1.1

ESRS E1-5
Energy consumption and mix paragraph 37

Indicator number 5 Table #1 of Annex 1

3.4.2; 3.8.1.1

ESRS E1-5
Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43

Indicator number 6 Table #1 of Annex 1

3.4.2; 3.8.1.1

ESRS E1-6
Gross scope 1, 2, 3 and Total GHG emissions paragraph 44

Indicators number 1 and 2 Table #1 of Annex 1

Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity

Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1)

3.4.2; 3.8.1.1

ESRS E1-6
Gross GHG emissions intensity paragraphs 53 to 55

Indicators number 3 Table #1 of Annex 1

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics

Delegated Regulation (EU) 2020/1818, Article 8(1)

3.4.2; 3.8.1.1

ESRS E1-7
GHG removals and carbon credits paragraph 56

Regulation (EU) 2021/1119, Article 2(1)

3.4.1; 3.4.2

ESRS E1-9
Exposure of the benchmark portfolio to climate-related physical risks paragraph 66

Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II

3.4.1; 3.4.2

ESRS E1-9
Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c).

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.

3.4.1; 3.4.2

ESRS E1-9
Location of significant assets at material physical risk paragraph 66 (c).

Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453paragraphs 46 and 47; Template 5: Banking book – Climate change physical risk: Exposures subject to physical risk.

3.4.1; 3.4.2

ESRS E1-9
Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c).

Article 449a Regulation(EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34; Template 2: Banking book – Climate change transition risk: Loans collateralized by immovable property – Energy efficiency of the collateral

3.4.1; 3.4.2

ESRS E1-9
Degree of exposure of the portfolio to climate-related opportunities paragraph 69

Delegated Regulation (EU) 2020/1818, Annex II

3.4.1; 3.4.2

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, paragraph 28

Indicator number 8 Table #1 of Annex 1 Indicator number 2 Table #2 of Annex 1 Indicator number 1 Table #2 of Annex 1 Indicator number 3 Table #2 of Annex 1

Not material

ESRS E3-1
Water and marine resources paragraph 9

Indicator number 7 Table #2 of Annex 1

Not material

ESRS E3-1
Dedicated policy paragraph 13

Indicator number 8 Table 2 of Annex 1

Not material

ESRS E3-1
Sustainable oceans and seas paragraph 14

Indicator number 12 Table #2 of Annex 1

Not material

ESRS E3-4
Total water recycled and reused paragraph 28 (c)

Indicator number 6.2 Table #2 of Annex 1

Not material

ESRS E3-4
Total water consumption in m³ per net revenue on own operations paragraph 29

Indicator number 6.1 Table #2 of Annex 1

Not material

ESRS 2-IRO 1-E4 paragraph 16 (a) i

Indicator number 7 Table #1 of Annex 1

3.3

ESRS 2-IRO 1-E4 paragraph 16 (b)

Indicator number 10 Table #2 of Annex 1

3.3

ESRS 2-IRO 1-E4 paragraph 16 (c)

Indicator number 14 Table #2 of Annex 1

3.3

ESRS E4-2
Sustainable land/ agriculture practices or policies paragraph 24 (b)

Indicator number 11 Table #2 of Annex 1

Not material

ESRS E4-2
Sustainable oceans/ seas practices or policies paragraph 24 (c)

Indicator number 12 Table #2 of Annex 1

Not material

ESRS E4-2
Policies to address deforestation paragraph 24 (d)

Indicator number 15 Table #2 of Annex 1

Not material

ESRS E5-5
Non-recycled waste paragraph 37 (d)

Indicator number 13 Table #2 of Annex 1

Not material

ESRS E5-5
Hazardous waste and radioactive waste paragraph 39

Indicator number 9 Table #1 of Annex 1

Not material

ESRS 2-SBM3-S1
Risk of incidents of forced labour paragraph 14 (f)

Indicator number 13 Table #3 of Annex I

1.4.2; 3.3; 3.5.1; 3.5.2; 3.5.3

ESRS 2-SBM3-S1
Risk of incidents of child labour paragraph 14 (g)

Indicator number 12 Table #3 of Annex I

1.4.2; 3.3; 3.5.1; 3.5.2; 3.5.3

ESRS S1-1
Human rights policy commitments paragraph 20

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex I

3.3; 3.5.1; 3.5.2; 3.5.3

ESRS S1-1
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21

Delegated Regulation (EU) 2020/1816, Annex II

3.3; 3.5.1; 3.5.3

ESRS S1-1
processes and measures for preventing trafficking in human beings paragraph 22

Indicator number 11 Table #3 of Annex I

3.3; 3.5.1; 3.5.3

ESRS S1-1
workplace accident prevention policy or management system paragraph 23

Indicator number 1 Table #3 of Annex I

3.3; 3.5.2;

ESRS S1-3
grievance/complaints handling mechanisms paragraph 32 (c)

Indicator number 5 Table #3 of Annex I

2.5.2; 3.2; 3.5.1; 3.5.2; 3.5.3; 3.6.1

ESRS S1-14
Number of fatalities and number and rate of work-related accidents paragraph 88 (b) and (c)

Indicator number 2 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

3.5.2; 3.8.2; 3.8.3

ESRS S1-14
Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e)

Indicator number 3 Table #3 of Annex I

3.5.2; 3.8.2; 3.8.3

ESRS S1-16
Unadjusted gender pay gap paragraph 97 (a)

Indicator number 12 Table #1 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II

3.5.1; 3.8.2

ESRS S1-16
Excessive CEO pay ratio paragraph 97 (b)

Indicator number 8 Table #3 of Annex I

2.3.2

ESRS S1-17
Incidents of discrimination paragraph 103 (a)

Indicator number 7 Table #3 of Annex I

3.5.1; 3.5.3; 3.6.1

ESRS S1-17
Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a)

Indicator number 10 Table #1 and Indicator number 14 Table #3 of Annex I

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12(1)

3.5.1; 3.5.3

ESRS 2-SBM3 – S2
Significant risk of child labour or forced labour in the value chain paragraph 11 (b)

Indicators number 12 and number 13 Table #3 of Annex I

1.4.2; 3.3; 3.5.3

ESRS S2-1
Human rights policy commitments paragraph 17

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1

3.3; 3.5.1; 3.5.3

ESRS S2-1
Policies related to value chain workers paragraph 18

Indicator number 11 and number 4 Table #3 of Annex 1

3.3; 3.5.3

ESRS S2-1
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19

Indicator number 10 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU)2020/1818, Art 12 (1)

3.5.1; 3.5.3; 3.6.1

ESRS S2-1
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19

Delegated Regulation (EU) 2020/1816, Annex II

3.5.3; 3.6.1

ESRS S2-4
Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36

Indicator number 14 Table #3 of Annex 1

3.5.3; 3.6.1

ESRS S3-1
Human rights policy commitments paragraph 16

Indicator number 9 Table #3 of Annex 1 and Indicator number 11 Table #1 of Annex 1

Not material

ESRS S3-1
non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17

Indicator number 10 Table #1 Annex 1

Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art12 (1)

Not material

ESRS S3-4
Human rights issues and incidents paragraph 36

Indicator number 14 Table #3 of Annex 1

Not material

ESRS S4-1
Policies related to consumers and end-users paragraph 16

Indicator number 9 Table #3 and Indicator number 11 Table #1 of Annex 1

Not material

ESRS S4-1
Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17

Indicator number 10 Table #1 of Annex 1

Delegated Regulation (EU) 2020/1816,
Annex II Delegated Regulation (EU) 2020/1818, Art12 (1)

Not material

ESRS S4-4
Human rights issues and incidents paragraph 35

Indicator number 14 Table #3 of Annex 1

Not material

ESRS G1-1
United Nations Convention against Corruption paragraph 10 (b)

Indicator number 15 Table #3 of Annex 1

2.5.2; 3.6.1

ESRS G1-1
Protection of whistle- blowers paragraph 10 (d)

Indicator number 6 Table #3 of Annex 1

2.5.2; 3.6.1

ESRS G1-4
Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a)

Indicator number 17 Table #3 of Annex 1

Delegated Regulation (EU) 2020/1816, Annex II)

2.5.2; 3.6.1

ESRS G1-4
Standards of anti- corruption and anti- bribery paragraph 24 (b)

Indicator number 16 Table #3 of Annex 1

2.5.2; 3.6.1