ESRS-Index
List of incorporations by references
Download(XLS, 39 KB)ESRS disclosure requirement | Sustainability statement section | Incorporation by reference | ||
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ESRS 2 - General information | ||||
BP-1 | Scope of consolidation of the non-financial statement | Basis for preparation | Annual Report 2024, pp. 118 ff. | |
GOV-5 | Risk management system and internal audit and controls of the Zeppelin Group | Sustainability governance and strategy: Risk management | Annual Report 2024, pp. 101 ff. | |
SBM-1 | Description of the business purpose, business models and significant product groups and services of the SBUs | Sustainability governance and strategy | Annual Report 2024, p. 86 |
Disclosure requirements in ESRS covered by the Sustainability statement
Download(XLS, 44 KB)ESRS standard | Sustainability statement section | |
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ESRS 2 – General information | General information | |
BP-1 | General principles for the preparation of sustainability statement | Basis for preparation |
BP-2 | Information related to specific circumstances | Basis for preparation |
GOV-1 | The role of the administrative, management and supervisory bodies | Sustainability governance and strategy |
GOV-2 | Information and sustainability issues dealt with by the company's administrative, management and supervisory bodies | Sustainability governance and strategy |
GOV-3 | Integration of sustainability-related performance in incentive systems | No details yet |
GOV-4 | Statement on due diligence | Sustainability governance and strategy |
GOV-5 | Risk management and internal controls for sustainability reporting | Sustainability governance and strategy |
SBM-1 | Strategy, business model and value chain | Sustainability governance and strategy |
SBM-2 | Interests and views of stakeholders | Management of impacts, risks and opportunities |
SBM-3 | Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model | Management of impacts, risks and opportunities |
IRO-1 | Description of the processes to identify and assess material impacts, risks and opportunities | Management of impacts, risks and opportunities |
IRO-2 | ESRS Index: List of fulfilled disclosure requirements | Appendix |
ESRS E1 – Climate change | Environmental information | |
E1 SBM-3 | Material impacts, risks and opportunities (IROs) related to climate change | Governance and strategy |
E1 IRO-1 | Description of the processes to identify and assess material climate-related impacts, risks and opportunities | ESRS 2 – Double materiality assessment process |
E1-1 | Transition plan for climate change mitigation | Governance and strategy |
E1-2 | Policies related to climate change | Management of impacts, risks and opportunities |
E1-3 | Actions and resources related to climate change | Management of impacts, risks and opportunities |
E1-4 | Targets related to climate change | Targets and metrics |
E1-5 | Energy consumption and energy mix | Targets and metrics |
E1-6 | GHG emissions in Scope 1 and 2 | No information on Scope 3 emissions yet |
E1-7 | GHG removals and GHG mitigation projects financed through carbon credits | No details yet |
E1-8 | Internal carbon pricing | Targets and metrics |
E1-9 | Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | No details yet |
ESRS E2 – Pollution | Environmental information | |
E2 SBM-3 | Material impacts, risks and opportunities (IROs) related to pollution | E2 Pollution |
E2 IRO-1 | Description of the processes to identify and assess material IROs related to pollution | ESRS 2 – Double materiality assessment process |
E2-1 | Policies related to pollution | Management of impacts, risks and opportunities |
E2-2 | Actions related to pollution | Management of impacts, risks and opportunities |
E2-3 | Targets related to pollution | Targets and metrics |
E2-4 | Air, water and soil pollution | No details yet |
E2-5 | Substances of concern and substances of very high concern | No details yet |
E2-6 | Anticipated financial effects from IROs related to pollution | No details yet |
ESRS E3 – Water and marine resources | Environmental information | |
E3 SBM-3 | Material impacts, risks and opportunities (IROs) related to water and marine resources | E3 Water and marine resources |
E3 IRO-1 | Description of the processes to identify and assess material IROs related to water and marine resources | ESRS 2 – Double materiality assessment process |
E3-1 | Policies related to water and marine resources | Management of impacts, risks and opportunities |
E3-2 | Actions related to water and marine resources | Management of impacts, risks and opportunities |
Targets and metrics | ||
E3-4 | Water consumption | Not material |
E3-5 | Anticipated financial effects from IROs related to water and marine resources | No details yet |
ESRS E4 – Biodiversity and ecosystems | Environmental information | |
E4 SBM-3 | Material impacts, risks and opportunities (IROs) related to biodiversity and ecosystems | Strategy |
E4 IRO-1 | Description of the processes to identify and assess material IROs related to biodiversity and ecosystems | ESRS 2 – Double materiality assessment process |
E4-1 | Transition plan and consideration of biodiversity and ecosystems in strategy and business model | Strategy |
E4-2 | Policies related to biodiversity and ecosystems | Management of impacts, risks and opportunities |
E4-3 | Actions related to biodiversity and ecosystems | Management of impacts, risks and opportunities |
E4-4 | Targets related to biodiversity and ecosystems | Targets and metrics |
E4-5 | Metrics for impacts related to biodiversity and ecosystems | No details yet |
E4-6 | Anticipated financial effects from IROs related to biodiversity and ecosystems | No details yet |
ESRS E5 – Circular economy | Not material | |
ESRS S1 – Zeppelin workforce | Social information | |
S1 SBM-2 | Interests and views of stakeholders | ESRS 2 – Stakeholder engagement |
S1 SBM-3 | Material impacts, risks and opportunities (IROs) related to Zeppelin's workforce | Strategy |
S1-1 | Policies related to Zeppelin's workforce | Management of impacts, risks and opportunities |
S1-2 | Procedure for involving Zeppelin's workforce and employee representatives in relation to impacts | Management of impacts, risks and opportunities |
S1-3 | Processes for improving negative impacts and channels through which Zeppelin's workforce can raise concerns | Management of impacts, risks and opportunities |
S1-4 | Actions related to Zeppelin's workforce | Management of impacts, risks and opportunities |
S1-5 | Targets related to Zeppelin's workforce | Targets and metrics |
S1-6 | Metrics related to Zeppelin's workforce | Targets and metrics |
S1-7 | Metrics related to Zeppelin's external workforce | No details yet |
S1-8 | Collective bargaining coverage and social dialogue | No details yet |
S1-9 | Diversity metrics | Targets and metrics |
S1-10 | Adequate wages | Not material |
S1-11 | Social protection | Not material |
S1-12 | Persons with disabilities | Not material |
S1-13 | Training and skills development metrics | No details yet |
S1-14 | Health and safety metrics | Targets and metrics |
S1-15 | Work-life balance metrics | Targets and metrics |
S1-16 | Remuneration metrics (pay gap and total remuneration) | Not material |
S1-17 | Incidents, complaints and severe human rights impacts | No details yet |
ESRS S2 – Workers in the value chain | Social information | |
S2 SBM-2 | Interests and views of stakeholders | ESRS 2 – Stakeholder engagement |
S2 SBM-3 | Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model | Strategy |
S2-1 | Policies related to labor in the value chain | Management of impacts, risks and opportunities |
S2-2 | Procedure for involving workers in the value chain in relation to impacts | Management of impacts, risks and opportunities |
S2-3 | Processes to improve negative impacts and channels through which workers in the value chain can raise concerns | Management of impacts, risks and opportunities |
S2-4 | Actions related to workers in the value chain | Management of impacts, risks and opportunities |
S2-5 | Targets related to workers in the value chain | Targets and metrics |
ESRS S3 – Affected communities | Not material | |
ESRS S4 – Consumers and end-users | Not material | |
ESRS G1 – Business conduct | Governance information | |
G1 GOV-1 | The role of the administrative, management and supervisory bodies | ESRS 2 - Sustainability governance and strategy |
G1 SBM-3 | Material impacts, risks and opportunities (IROs) related to business conduct | G1 Business conduct |
G1 IRO-1 | Description of the processes to identify and assess material IROs related to business conduct | ESRS 2 – Double materiality assessment process |
G1-1 | Corporate culture and policies | Management of impacts, risks and opportunities |
G1-2 | Management of relationships with suppliers | Management of impacts, risks and opportunities |
G1-3 | Prevention and detection of corruption and bribery | Not material |
G1-4 | Incidents of corruption or bribery | Targets and metrics |
G1-5 | Political influence and lobbying activities | Not material |
G1-6 | Payment practices | Not material |
Disclosure requirements from other EU legislation
Download(XLS, 44 KB)