ESRS Content Index
The ESRS content index lists all ESRS disclosure requirements according to ESRS 2 as well as six subject-specific standards that are material to Bittium based on the double materiality assessment conducted in 2024. Bittium has excluded disclosure requirements according to standards E2, E3, E4 and S3 because they did not emerge as material topics for the company in the materiality assessment.
| Disclosure Requirements | Section/Report | |
|---|---|---|
| ESRS 2: General Information | ||
| Basis of preparation | BP-1 | General basis for preparation of the sustainability statements |
| Basis of preparation | BP-2 | Disclosures in relation to specific circumstances |
| Governance | GOV-1, G1 | The Role of the Administrative, Management and Supervisory Bodies |
| Governance | GOV-2 | Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
| Governance | GOV-3, E1 | Integration of sustainability-related performance in incentive schemes |
| Governance | GOV-4 | Statement on Due Diligence Process |
| Governance | GOV-5 | Risk management and internal controls over sustainability reporting |
| Strategy | SBM-1 | Strategy, Business Model and Value Chain |
| Strategy | SBM-2, S1 | Interests and views of stakeholders |
| Strategy | SBM-3 | Material Impacts, Risks and Opportunities and Their Interaction with Strategy and Business Model |
| Managing impacts, risks and opportunities | IRO-1, G1, E1, E2, E3, E4, E5 | Description of the processes to identify and assess material impacts, risks and opportunities |
| Managing impacts, risks and opportunities | IRO-2 | Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
| E1 Climate Change | ||
| Environmental Information | EU Taxonomy | EU Taxonomy |
| Environmental Information | E1-1 | Transition plan for climate change mitigation |
| Environmental Information | ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model |
| Environmental Information | E1-2 | Policies related to climate change mitigation and adaptation |
| Environmental Information | E1-3 | Actions and resources in relation to climate change policies |
| Environmental Information | E1-4 | Targets related to climate change mitigation and adaptation |
| Environmental Information | E1-5 | Energy consumption and mix |
| Environmental Information | E1-6 | Gross Scopes 1, 2, 3 and Total GHG emissions |
| E5 Resource Use and Circular Economy | ||
| Environmental Information | E5-1 | Policies related to resource use and circular economy |
| Environmental Information | E5-2 | Actions and resources related to resource use and circular economy |
| Environmental Information | E5-3 | Targets related to resource use and circular economy |
| Environmental Information | E5-4 | Resource inflows |
| Environmental Information | E5-5 | Resource outflows |
| S1 Own Workforce | ||
| Social Information | ESRS 2 SBM-3 | Material impacts, risks and opportunities and their interaction with strategy and business model |
| Social Information | S1-1 | Policies related to own workforce |
| Social Information | S1-2 | Processes for engaging with own workers and workers’ representatives about impacts |
| Social Information | S1-3 | Processes to remediate negative impacts and channels for own workers to raise concerns |
| Social Information | S1-4 | Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions |
| Social Information | S1-5 | Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
| Social Information | S1-6 | Characteristics of the undertaking’s employees |
| Social Information | S1-7 | Characteristics of non-employee workers in the undertaking’s own workforce |
| Social Information | S1-9 | Diversity metrics |
| Social Information | S1-11 | Social protection |
| Social Information | S1-13 | Training and skills development metrics |
| Social Information | S1-14 | Health and safety metrics |
| Social Information | S1-16 | Remuneration metrics |
| S2 Workers in the Value Chain | ||
| Social Information | ESRS 2 BP-2-17 | Use of transitional provisions according to ESRS 1 Appendix C |
| S4 Consumers and End-Users | ||
| Social Information | ESRS 2 BP-2-17 | Use of transitional provisions according to ESRS 1 Appendix C |
| G1 Governance Information | ||
| Governance Information | G1-1 | Business conduct policies and corporate culture |
| Governance Information | G1-2 | Management of relationships with suppliers |
| Governance Information | G1-3 | Prevention and detection of corruption and bribery |
| Governance Information | G1-4 | Incidents of corruption or bribery |
| Governance Information | G1-5 | Political influence and lobbying activities |
| Governance Information | G1-6 | Payment practices |