3.5 ESRS reference table
The table below shows the material topics that are relevant to Vitens.
| Disclosure | Requirement | Chapter | Annotation |
|---|---|---|---|
| BP-1 | General basis for preparing sustainability statements | 3.1.1 | |
| BP-2 | Reporting on specific circumstances | 3.1.1 | |
| GOV-1 | The role of governance, management and supervisory bodies | 3.1.2 | |
| GOV-2 | Information provided to, and the way sustainability topics are handled by, the company’s management, executive and supervisory bodies | 3.1.2 | |
| GOV-3 | Integrating sustainability performance into remuneration policies | 3.1.2 | |
| GOV-4 | Due diligence statement | 3.1.2 | |
| GOV-5 | Risk management and internal controls for sustainability reporting | 3.1.2 | |
| SBM-1 | Strategy, business model and value chain | 3.1.3 | |
| SBM-2 | Stakeholder interests and perspectives | 3.1.3 | |
| SBM-3 | Material impacts, risks and opportunities and trade-offs | 3.1.3 | |
| of which relate to strategy and business model | |||
| IRO-1 | Description of processes to identify and analyse material impacts, risks and opportunities | 3.1.3 | |
| IRO-2 | Reporting requirements in ESRS included in company's sustainability statement | 3.1.3 | |
| MDR-P | Policy adopted to manage material sustainability issues | All material topics are disclosed in compliance with the MDR. | |
| MDR-A | Measures and resources in terms of material sustainability topics | All material topics are disclosed in compliance with the MDR. | |
| MDR-M | Criteria for material sustainability topics | All material topics are disclosed in compliance with the MDR. | |
| MDR-T | Monitoring effectiveness of policies and measures against targets | All material topics are disclosed in compliance with the MDR. | |
| E1-1 | Climate mitigation transition plan | 3.2.1 | |
| E1-2 | Climate mitigation and adaptation policies | 3.2.1 | |
| E1-3 | Measures and resources in terms of climate change policies | 3.2.1 | |
| E1-4 | Climate mitigation and adaptation targets | 3.2.1 | |
| E1-5 | Energy consumption and energy mix | 3.2.1 | |
| E1-6 | Gross scope 1, 2, 3 emissions and total greenhouse gas emissions | 3.2.1 | |
| E1-7 | Greenhouse removals and carbon credits | non-material | |
| E1-8 | Internal carbon pricing | 3.2.1 | |
| E1-9 | Intended financial impacts of material physical and transition risks and potential climate opportunities | Phasing | |
| E3-1 | Policies on water and marine resources | 3.2.2 | |
| E3-2 | Measures and resources in terms of water and marine resources | 3.2.2 | |
| E3-3 | Water and marine resource targets | 3.2.2 | |
| E3-4 | Water consumption | non-material | |
| E3-5 | Intended financial effects of impacts, risks and opportunities regarding water and marine resources | Phasing | |
| E4-1 | Transition plan and inclusion of biodiversity and ecosystems in strategy and business model | 3.2.3 | |
| E4-2 | Policy on biodiversity and ecosystems | 3.2.3 | |
| E4-3 | Measures and resources in terms of biodiversity and ecosystems | 3.2.3 | |
| E4-4 | Targets in terms of biodiversity and ecosystems | 3.2.3 | |
| E4-5 | Biodiversity and ecosystem criteria | 3.2.3 | |
| E4-6 | Intended financial impacts of risks and opportunities related to biodiversity and ecosystems | Phasing | |
| S1-1 | Policy regarding our own staff | 3.3.1 | |
| S1-2 | Processes for dealing with our own employees and | 3.3.1 | |
| employee representatives to discuss impacts | |||
| S1-3 | Recovery processes for negative impacts and channels for own employees to raise concerns | 3.3.1 | |
| S1-4 | Acting on material impacts on own staff, and approaches to mitigate material risks and exploit material opportunities as far as own staff are concerned, and the effectiveness of those measures | 3.3.1 | |
| S1-5 | Objectives regarding the management of material negative | 3.3.1 | |
| impacts, promoting positive impacts and managing material risks and opportunities | |||
| S1-6 | Characteristics of the company's employees | 3.3.1 | |
| S1-7 | Characteristics of non-salaried employees among the enterprise's own staff | Phasing | |
| S1-8 | Collective bargaining coverage and social dialogue | Non-material | |
| S1-9 | Diversity criteria | Non-material | |
| S1-10 | Living wages | Non-material | |
| S1-11 | Social protection | Non-material | |
| S1-12 | People with disabilities | Non-material | |
| S1-13 | Criteria for training and skills development | Phasing | |
| S1-14 | Health and safety criteria | (Partial) phasing | |
| S1-15 | Criteria for work-life balance | Phasing | |
| S3-1 | Policies towards affected communities | 3.3.2 | |
| S3-2 | Processes to consult with affected communities on impacts | 3.3.2 | |
| S3-3 | Recovery processes for negative impacts and channels for affected communities to raise concerns | 3.3.2 | |
| S3-4 | Acting on material impacts on affected communities and approaches to manage material risks and exploit material opportunities with regard to affected communities, and the effectiveness of those measures | 3.3.2 | |
| S3-5 | Objectives in terms of managing material negative impacts, promoting positive impacts and managing material risks and opportunities | 3.3.2 | |
| S4-1 | Policy regarding consumers and end-users | 3.3.3 | |
| S4-2 | Processes to consult with consumers and end-users on impacts | 3.3.3 | |
| S4-3 | Recovery processes for negative impacts and channels for consumers and end-users to raise concerns | 3.3.3 | |
| S4-4 | Acting on material impacts on consumers and/or end-users and approaches to manage material risks and exploit material opportunities in relation to consumers and end-users, and the effectiveness of those measures | 3.3.3 | |
| S4-5 | Objectives in terms of managing material negative impacts, promoting positive impacts and managing material risks and opportunities | 3.3.3 |