ESRS disclosure requirements

ESRS 2: General disclosures

BP-1

General basis for preparation of the sustainability statements

BP-2

Disclosures in relation to specific circumstances

GOV-1

The role of the administrative, management and supervisory bodies

Risk and corporate governance: Management board, Management Board composition, Supervisory body, Sustainability Steering Group

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

Risk and corporate governance: Management board

GOV-3

Integration of sustainability-related performance in incentive schemes

Risk and corporate governance: Management board

GOV-4

Statement on due diligence

Pillar Respectful collaborations: Due Diligence

GOV-5

Risk management and internal controls over sustainability reporting

Risk and corporate governance: Risk Management

SBM-1

Strategy, business model and value chain (value-creation process)

Strategy and performance: Mission & vision; Value Chain

SBM-2

Interests and views of stakeholders

Stakeholder views and interests

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Our Pillars Greenhouse gasses, Product; Raw Materials, Dairy Farming, Employees, Respectful Collaboration: Impacts, risks and opportunities

IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

Double materiality assessment, Our Pillars Greenhouse gasses, Product; Raw Materials, Dairy Farming, Employees, Respectful Collaboration

IRO-2

Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

Double materiality assessment, ESRS Disclosure requirements

MDR-P

Policies adopted to manage material sustainability matters

Our Pillars: Our Approach

MDR-A

Actions and resources in relation to material sustainability matters

Our Pillars: Objectives and actions

MDR-M

Metrics in relation to material sustainability matters

Our pillars: objectives and actions, Targets and achievements

MDR-T

Tracking effectiveness of policies and actions through targets

Our pillars: Targets and achievements

ESRS E1: Climate change

ESRS 2 GOV-3

Integration of sustainability-related performance in incentive schemes

Risk and corporate governance: Management board

E1-1

Transition plan for climate change mitigation

Greenhouse gases: Impacts, risks and opportunities, Our approach

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Greenhouse gases: Impacts, risks and opportunities

ESRS 2 IRO-1

Description of the processes to identify and assess material climate-related impacts, risks and opportunities

Double materiality assessment, Greenhouse gasses: Impacts, risks and opportunities.

E1-2

Policies related to climate change mitigation and adaptation

Greenhouse gases: Our approach

E1-3

Actions and resources in relation to climate change policies

Greenhouse gases: Our approach

E1-4

Targets related to climate change mitigation and adaptation

Greenhouse gases: Target and achievements

E1-5

Energy consumption and mix

Greenhouse gases: Greenhouse gas emissions

E1-5

Energy consumption and mix – Energy intensity based on net revenue

Greenhouse gases: Greenhouse gas emissions

E1-6

Gross scopes 1, 2, 3 and total GHG emissions

Greenhouse gases: Greenhouse gas emissions

E1-6

GHG Intensity based on net revenue

Greenhouse gases: Greenhouse gas emissions

E1-7

GHG Removals and GHG Mitigation projects financed through carbon credits

Not material

E1-8

Internal carbon pricing

Not material

E1-9

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

We make use of the phase-in provision

ESRS E2: Pollution

Our DMA results indicate that pollution-related IROs are not material.

ESRS E3: Water

ESRS 2 IRO-1

Description of the processes to identify and assess material water and marine related impacts, risks and opportunities

Double materiality assessment, Raw Materials: Water & own operations: Impacts, risks and opportunities.

E3-1

Policies related to water and marine resources

Raw Materials: Water & own operations: Our approach

E3-2

Actions and resources in relation to water policies

Raw Materials: Water & own operations: Objectives and actions

E3-3

Targets related to water and marine resources

Raw Materials: Water & own operations: Target and achievements

E3-4

Total water metrics

Raw Materials: Water & own operations: Figures

E3-5

Anticipated financial effects from material water and marine resources-related risks and opportunities

We make use of the phase-in provision

ESRS E4: Biodiversity

E4-1

Transition plan and consideration of biodiversity and ecosystems in strategy and business model

Dairy Farming: Biodiversity & dairy farming: Our approach

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Double materiality assessment, Dairy Farming: Biodiversity & dairy farming: Impacts, risks and opportunities, Our approach.

ESRS 2 IRO-1

Description of the processes to identify and assess material biodiversity related impacts, risks and opportunities

Dairy Farming: Biodiversity & dairy farming: Impacts, risks and opportunities, Our approach.

E4-2

Policies related to biodiversity and ecosystems

Dairy Farming: Biodiversity & dairy farming: Our approach.

E4-3

Actions and resources related to biodiversity and ecosystems

Dairy Farming: Biodiversity & dairy farming: Objectives and actions

E4-4

Targets related to biodiversity and ecosystems

Dairy Farming: Biodiversity & dairy farming: Targets and achievements

E4-5

Impact metrics related to biodiversity and ecosystems change

Dairy Farming: Biodiversity & dairy farming: Targets and achievements

E4-6

Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities

We make use of the phase-in provision

ESRS E5: Circular economy

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

Double materiality assessment, Raw Materials: Circularity: Impacts, risks and opportunities, Our approach.

E5-1

Policies related to resource use and circular economy

Raw Materials: Circularity: Our approach

E5-2

Actions and resources related to resource use and circular economy

Raw Materials: Circularity: Objectives and action

E5-3

Targets related to resource use and circular economy

Raw Materials: Circularity: Targets and achievements

E5-4

Resource inflows

Raw Materials: Circularity: Targets and achievements, Other information

E5-5

Resource outflows

Not material

E5-6

Anticipated financial effects from material resource use and circular economy-related risks and opportunities

We make use of the phase-in provision

ESRS S1: Own workforce

ESRS 2 SBM-2

Interests and views of stakeholders

Stakeholder views and interests

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Employees: Attractive employement: Impacts, risks and opportunities, Employees: Employee development: Impacts, risks and opportunities, Employees: Diversity: Impacts, risks and opportunities

S1-1

Policies related to own workforce

Employees: Attractive employement: Our approach, Employees: Employee development: Our approach, Employees: Diversity: Our approach

S1-2

Processes for engaging with own workers and workers’ representatives about impacts

Risk and corporate governance: Employee representation

S1-3

Processes to remediate negative impacts and channels for own workers to raise concerns

Respectful collaboration: Our approach

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

Employees: Attractive employement: Objectives and actions, Employees: Employee development: Objectives and actions, Employees: Diversity: Objectives and actions

S1-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Employees: Attractive employement: Targets and achievements, Employees: Employee development: Targets and achievements, Employees: Diversity: Targets and achievements

S1-6

Characteristics of the undertaking’s employees

Employees: Diversity: Other information

S1-7

Characteristics of non-employees in the undertaking’s own workforce

Employees: Diversity: Other information

S1-8

Collective bargaining coverage and social dialogue

Employees: Diversity: Other information

S1-9

Diversity metrics

Employees: Diversity: Other information

S1-10

Adequate wages

Not material

S1-11

Social protection

Not material

S1-12

Persons with disabilities

Not material

S1-13

Training and skills development metrics

Employees: Employee development: Targets and achievements

S1-14

Health and safety metrics

Employees: Safety and health

S1-15

Work-life balance metrics

Not material

S1-16

Remuneration metrics (pay gap and total remuneration)

Not material

S1-17

Incidents, complaints and severe human rights impacts

Respectful collaboration: Targets and achievements

ESRS S2: Workers in the value chain

Our DMA results indicate that workers in the value chain-related IROs are not material.

ESRS S3: Affected communities

Our DMA results indicate that affected communities-related IROs are not material.

ESRS S4: Consumers and end-users

ESRS 2 SBM-2

Interests and views of stakeholders

Stakeholder views and interests

ESRS 2 SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

Product: Food Safety: Impacts, risks and opportunities

S4-1

Policies related to consumers and end-users

Product: Food Safety: Our approach

S4-2

Processes for engaging with consumers and end-users about impacts

Product: Food Safety: Our approach

S4-3

Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

Product: Food Safety: Our approach, Respectful collaboration: Our approach

S4-4

Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions

Product: Food Safety: Objectives and actions

S4-5

Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

Product: Food Safety: Targets and achievements

ESRS G1: Business conduct

ESRS 2 GOV-1

The role of the administrative, supervisory and management bodies

Risk and corporate governance: Management board, Management Board composition, Supervisory body

ESRS 2 IRO-1

Description of the processes to identify and assess material impacts, risks and opportunities

Double materiality assesment, Respectful Collaboration: Ethicial corporate culture

G1-1

Business conduct policies and corporate culture

Respectful Collaboration: Ethical corporate culture: Our approach

G1-2

Management of relationships with suppliers

Respectful collaboration: Long-term partnerships: Our approach

G1-3

Prevention and detection of corruption and bribery

Respectful Collaboration: Ethical corporate culture: Our approach

G1-4

Incidents of corruption or bribery

Respectful Collaboration: Ethical corporate culture: Targets and achievements

G1-5

Political influence and lobbying activities

Not material

G1-6

Payment practices

Not material