In the table below, we present the implementation of the provisions from the European Sustainability Reporting Standards.
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# |
Description |
Reference |
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ESRS 2: General disclosures |
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BP-1 |
General basis for preparation of the sustainability statements |
Sustainability statement: General disclosures - basis for preparation |
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BP-2 |
Disclosures in relation to specific circumstances |
Sustainability statement: changes in preparation or presentation of sustainability information |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
Governance: Management team, Supervisory body, Sustainability steering group |
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GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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GOV-4 |
Statement on due diligence |
Pillar respectful colaboration: The due diligence process & supporting measures |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
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SBM-1 |
Strategy, business model and value chain (value-creation process) |
Mission & vision, Value creation model, Business model & value chain |
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SBM-2 |
Interests and views of stakeholders |
Business model & value chain - How do we engage our stakeholders? |
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SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Business model & value chain - What are the risks and opportunities?, Material issues leading to pillars, Greenhouse gases, Dairy Farming, Employees, Respectful collaboration |
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IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
Business model & value chain, Sustainability statement: Double materiality |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
Business model &value chain - other information (reference table) |
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MDR-P |
Policies adopted to manage material sustainability matters |
Our pillars: Greenhouse gases (approach and policy, objectives and achievements), Raw materials (material flows, how do we engage our stakeholders, water - approach and policy), Dairy Farming (approach and policy), Employee (Approach and policy), Valuable collaborations (due diligence) |
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MDR-A |
Actions and resources in relation to material sustainability matters |
Our pillars: Greenhouse gases (Measures and actions: how we achieve our goals), Raw materials (Measures and actions: how we achieve our goals), Dairy Farming (Measures and actions: how we achieve our goals), Employee (Measures and actions: how we achieve our goals), Valuable collaborations (our actions) |
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MDR-M |
Metrics in relation to material sustainability matters |
Our pillars: objectives and achievements, principles |
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MDR-T |
Tracking effectiveness of policies and actions through targets |
Our pillars: objectives and achievements, principles |
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ESRS E1: Climate change |
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ESRS 2 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
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S: E1-1 |
Transition plan for climate change mitigation |
Our pillars: Greenhouse gases, approach and policy - Climate transition plan |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Sustainability statement: material themes leading to pillars; Greenhouse gases- what are the risks and opportunities |
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ESRS 2 IRO-1 |
Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
Business model & value chain, Sustainability statement: Double materiality; Greenhouse gases - approach and policy |
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IRO: E1-2 |
Policies related to climate change mitigation and adaptation |
Business model & value chain, Sustainability statement: Double materiality; Greenhouse gases - approach and policy |
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IRO: E1-3 |
Actions and resources in relation to climate change policies |
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M: E1-4 |
Targets related to climate change mitigation and adaptation |
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M: E1-5 |
Energy consumption and mix |
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M: E1-5 |
Energy consumption and mix – Energy intensity based on net revenue |
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M: E1-6 |
Gross scopes 1, 2, 3 and total GHG emissions |
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M: E1-6 |
GHG Intensity based on net revenue |
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ESRS E3: Water |
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ESRS 2 IRO-1 |
Description of the processes to identify and assess material water and marine related impacts, risks and opportunities |
Business model & value chain, Sustainability statement: Double materiality; Greenhouse gases - approach and policy |
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IRO: E3-1 |
Policies related to water and marine resources |
Our pillars: Raw materials, Reduction of water - approach and policy |
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IRO: E3-2 |
Actions and resources in relation to water policies |
Our pillars: Raw materials, Reduction of water - Measures and actions: how we achieve our goals |
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M: E3-3 |
Targets related to water and marine resources |
Our pillars: Raw materials, Reduction of water - objectives and achievements |
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M: E3-4 |
Total water metrics |
Our pillars: Raw materials, Reduction of water - objectives and achievements |
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E4-5 |
Impact metrics related to biodiversity and ecosystems change |
Our pillar: Dairy Farming, biodiversity - Why is this important to us? |
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ESRS E4: Biodiversity |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Sustainability statement: material themes leading to pillars; Dairy farming, Biodiversity - what are the risks and opportunities? |
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ESRS 2 IRO-1 |
Description of the processes to identify and assess material biodiversity related impacts, risks and opportunities |
Business model & value chain, Sustainability statement: Double materiality; Dairy Farming - approach and policy |
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E4-2 |
Policies related to biodiversity and ecosystems |
Our pillar: Dairy Farming, biodiversity - approach and policy |
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E4-3 |
Actions and resources related to biodiversity and ecosystems |
Our pillar: Dairy Farming, biodiversity - measures and actions |
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M: E4-4 |
Targets related to biodiversity and ecosystems |
Our pillar: Dairy Farming, biodiversity - objectives and achievements |
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ESRS E5: Circular economy |
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ESRS 2 IRO-1 |
Description of the processes to identify and assess material resource use and circular economy and marine related impacts, risks and opportunities |
Business model & value chain, Sustainability statement: Double materiality; Raw material - what are the risks and opportunities |
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E5-1: |
Policies related to resource use and circular economy |
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E5-2 |
Actions and resources related to resource use and circular economy |
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M: E5-3 |
Targets related to resource use and circular economy |
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M: E5-4 |
Resource inflows |
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M: E5-5 |
Resource outflows |
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ESRS S1: Own workforce |
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ESRS 2 SBM-2 |
Interests and views of stakeholders |
Business model & value chain - How do we engage our stakeholders? |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Sustainability statement: material themes leading to pillars; Employees -what are the risks and opportunities |
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IRO: S1-1 |
Policies related to own workforce |
Our pillars: Employees: Attractive employment, Approach and policy |
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IRO: S1-2 |
Processes for engaging with own workers and workers’ representatives about impacts |
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IRO: S1-3 |
Processes to remediate negative impacts and channels for own workers to raise concerns |
Our pillars: Respectful collaboration, due dilgence, step 6 complaints mechnism |
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IRO: 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 |
Our pillar: Employees, Attractive employment, Measures and actions: how we achieve our goals |
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M: S1-5 |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Our pillar: Employees, Attractive employment, Objectives and achievements |
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M: S1-6 |
Characteristics of the undertaking’s employees |
Our pillar: Employees, Attractive employment, other information |
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M: S1-9 |
Diversity metrics |
Our pillar: Employees, Diversity and inclusion - objectives and achievements |
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M: S1-14 |
Health and safety metrics |
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M: S1-17 |
Incidents, complaints and severe human rights impacts |
Our pillar: Respectful collaboration, Transparency and integrity |
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ESRS S2: Workers in the value chain |
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ESRS 2 SBM-2 |
Interests and views of stakeholders |
About Royal A-ware: Business model & value chain - How do we engage our stakeholders? |
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ESRS 2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
About Royal A-ware: material issues leading to pillars; Dairy farming, Resilient dairy farming - what are the risks and opportunities; Respectful collaboration - due diligence |
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S2-1 |
Policies related to value chain workers |
Our pillar: Respectful collaboration, due diligence - approach and policy |
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S2-2 |
Processes for engaging with value chain workers about impacts |
Our pillar: Respectful collaboration, due diligence - how do we engage our stakeholders |
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S2-3 |
Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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S2-4 |
Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions |
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S2-5 |
Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities |
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ESRS G1: Business conduct |
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ESRS 2 GOV-1 |
The role of the administrative, supervisory and management bodies |
Governance: Management team, Supervisory body, Sustainability steering group |
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ESRS 2 IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
Sustainability statement: material themes leading to pillars; Respectful collaboration - Transparency and integrity |
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G1-1 |
Business conduct policies and corporate culture |
Our pillars; Respectful collaboration - Transparency and integrity |
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G1-2 |
Management of relationships with suppliers |
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G1-3 |
Prevention and detection of corruption and bribery |
Our pillars; Respectful collaboration - Transparency and integrity, Corruption and bribery |
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G1-4 |
Incidents of corruption or bribery |
Our pillars; Respectful collaboration - Transparency and integrity, Corruption and bribery |
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G1-5 |
Political influence and lobbying activities |
Our pillars; Respectful collaboration - Transparency and integrity, Lobbying activities |