Index of ESRS content and own indicators
A list of points in the Report which, in terms of their content, refer to the ESRS indicators
| Disclosure | Location in the Report |
|---|---|
| Cross-sectional | |
| BP-1 – General basis for preparing sustainability statements | |
| BP-2 – Disclosures based on special circumstances | |
| GOV-1 – Role of administrative, management and supervisory bodies | |
| GOV-2 – Information provided to the entity’s administrative, management and supervisory bodies and issues related to sustainable development undertaken by them | |
| GOV-3 – Including sustainability performance in incentive systems | |
| GOV-4 – Due Diligence Statement |
|
| GOV-5 – Risk management and internal controls over sustainability reporting | |
| SBM-1 – Strategy, business model and value chain | |
| SBM-2 – Interests and opinions of interested parties | |
| SBM-3 – Significant impacts, risks and opportunities and their interrelationships with the strategy and business model | |
| IRO-1 – Description of processes for identifying and assessing significant impacts, risks and opportunities | |
| IRO-2 – ESRS disclosure requirements covered by an entity’s sustainability statement | |
| MDR-P Policies – Policies adopted in order to manage significant sustainability issues | |
| MDR-A Activities – Activities and resources related to relevant sustainability issues | |
| MDR-M Indicators – Indicators related to relevant sustainability issues | |
| MDR-T indicators – Monitoring the effectiveness of policies and actions using targets | |
| Thematic | |
| [no ESRS codification] Disclosure of information in accordance with Art. 8 of Regulation (EU) 2020/852 (Taxonomy Regulation) | |
| E1-6 Gross greenhouse gas emissions of scopes 1, 2, 3 and total greenhouse gas emissions (scope 1 and 2 were covered by the certification. Scope 3 was excluded from the certification work)* | |
| E5-5 – Resource impact (as far as waste is concerned)* | |
| S1-6 Characteristics of the entity’s employees* | |
| S1-9 Diversity indicators* | |
| S1-14 Occupational health and safety indicators* | |
| S1-16 Wage indicators (wage gap and total remuneration)* | |
| G1-1 – Corporate Culture and Business Policies* | |
| G1-3 Prevention and detection of corruption and bribery* | |
* certified indicator
List of other items in the Report that have been certified
| Disclosure | Location in the Report |
|---|---|
| Own indicators | |
| [W1] Greenhouse gas emissions in scope 1 and 2 calculated for FFiL Śnieżka SA and Śnieżka ToC in accordance with the requirements of the Greenhouse Gas Protocol* | |
| [W2] Share of certified products manufactured by FFiL Śnieżka SA in sales revenues of Śnieżka ToC – calculated on the basis of reporting criteria developed by FFiL Śnieżka SA* | |
* certified indicator