ESRS layer · Cross-cutting disclosures

ESRS 2, General disclosures

The disclosures every undertaking reports regardless of which sustainability matters are material: basis for preparation, governance, strategy and how material matters are identified.

• StandardESRS 2
• Publisher textKommissionens delegerade förordning (EU) 2023/2772, Bilaga I
• Reporting dutyDirektiv (EU) 2022/2464
• Read at2026-09-21

Disclosure requirements

• BP-1General basis for preparation

  The scope of the statement is given, including whether it is consolidated and whether parts of the value chain are omitted.

• BP-2Disclosures in relation to specific circumstances

  Time horizons, estimates, changes in preparation and prior period errors are disclosed openly.

• GOV-1The role of the administrative, management and supervisory bodies

  The composition of the bodies, their sustainability expertise and how responsibility is allocated are disclosed.

• GOV-2Information provided to and sustainability matters addressed by the bodies

  How the bodies are informed about sustainability matters and which matters they addressed during the period are disclosed.

• GOV-3Integration of sustainability-related performance in incentive schemes

  The undertaking states whether sustainability targets form part of variable remuneration for members of the administrative, management and supervisory bodies, which targets are measured, the share of remuneration linked to them and who approves the scheme.

• GOV-4Statement on due diligence

  A mapping shows where in the statement each step of the due diligence process is reported.

• GOV-5Risk management and internal controls over sustainability reporting

  The approach to internal control over sustainability reporting, the risks identified and how findings are reported to the bodies are disclosed.

• SBM-1Strategy, business model and value chain

  Products, markets, customer groups and the structure of the value chain are described, with revenue broken down by sector.

• SBM-2Interests and views of stakeholders

  Which stakeholders the undertaking engages with, how the engagement is organised and how the views affect strategy are disclosed.

• SBM-3Material impacts, risks and opportunities and their interaction with strategy

  Each material matter is stated separately, with where in the value chain it arises and how it affects the business model.

• IRO-1Process to identify material impacts, risks and opportunities

  The method for the double materiality assessment is described, including thresholds and inputs.

• IRO-2Disclosure requirements covered by the statement

  A list shows which disclosure requirements in the standards the statement complies with and where they are reported.

The text here summarises the requirement and does not replace the official wording. Read it at the publisher.