Europaudvalget 2022-23 (2. samling)
EUU Alm.del Bilag 311
Offentligt
07 March 2023
2022 - 4706
otfruh
Annex to the Danish Government response to the consulta-
tion of MSEG and ARC regarding the draf European Sus-
tainability Reporting Standards
Cross cutting standards .............................................................................. 2
ESRS 1 - General requirements ................................................................. 2
Materiality assessment ............................................................................... 2
Value Chain Reporting .............................................................................. 3
Due diligence ............................................................................................. 5
Incorporation by reference ......................................................................... 5
Format ........................................................................................................ 6
ESRS 2- General disclosures ..................................................................... 8
Appendix B
–
Application Requirements .................................................. 8
Environmental standards ............................................................................ 8
E1- Climate change .................................................................................... 9
Appendix B
–
Application Requirements ................................................ 10
E2- Pollution ............................................................................................ 11
Appendix A
–
Defined terms ................................................................... 12
Appendix B
–
Application Requirements ................................................ 13
E3- Water and marine resources .............................................................. 14
Appendix A
–
Defined terms ................................................................... 14
Appendix B
–
Application Requirements ................................................ 15
E4- Biodiversity and ecosystems ............................................................. 15
Appendix A
–
Defined terms ................................................................... 17
ESRS E5- Resource use and circular economy ....................................... 18
Appendix A
–
Defined terms ................................................................... 18
Appendix B
–
Application Requirements ................................................ 19
Social standards ....................................................................................... 19
General remarks ....................................................................................... 19
ESRS S1- Own workforce ....................................................................... 20
ESRS S2- Workers in the value chain ..................................................... 21
Closing remarks ....................................................................................... 22