ESRS-Bericht, Schritt 1 (2): Phase-in-Bestimmungen und Weglassen von Angabepflichten

Geändert am Do, 20 Feb um 5:25 VORMITTAGS

Unternehmen, die ihre Nachhaltigkeitserklärung gemäß ESRS erstellen, müssen Informationen zu allen wesentlichen Nachhaltigkeitsthemen gemäß den relevanten ESRS-Offenlegungsanforderungen melden oder gegebenenfalls unternehmensspezifische Offenlegungen bereitstellen.

Es gibt jedoch Situationen, in denen erforderliche Informationen nicht gemeldet werden müssen, d.h. sie können weggelassen werden. Solche Situationen werden auch als „Unterlassungsgründe“ bezeichnet.

Phase in-Bestimmungen:

Das ESRS gewährt Unternehmen bei einigen Datenpunkten und Offenlegungspflichten eine Schonfrist, insbesondere bei Unternehmen mit weniger als 750 Mitarbeitern. Diese können sogenannte Phase-in-Bestimmungen anwenden und sich dafür entscheiden, im ersten Jahr bzw. in den ersten Jahren nicht über bestimmte Datenpunkte zu berichten.

Ein "Phase-in"-Label kennzeichnet die entsprechenden Angabepflichten. Die Anwendung der Phase-in-Bestimmungen erfolgt über den Schalter.

Hier ist eine Liste der Datenpunkte und Offenlegungspflichten, die unter diese Regel fallen:

ESRS	Disclosure Requirement	Full name of the Disclosure Requirement	Phase-in or effective date (including the first year)
ESRS 2	SBM-1	Strategy, business model and value chain	The undertaking shall report the information prescribed by ESRS 2 SBM-1 paragraph 40(b) (breakdown of total revenue by significant ESRS sector) and 40(c) (list of additional significant ESRS sectors) starting from the application date specified in a Commission Delegated Act to be adopted pursuant to article 29b(1) third subparagraph, point (ii), of Directive 2013/34/EU.
ESRS 2	SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	The undertaking may omit the information prescribed by ESRS 2 SBM-3 paragraph 48(e) (anticipated financial effects) for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS 2 SBM-3 paragraph 48(e) by reporting only qualitative disclosures for the first 3 years of preparation of its sustainability statement, if it is impracticable to prepare quantitative disclosures.
ESRS E1	E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions	Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the datapoints on scope 3 emissions and total GHG emissions for the first year of preparation of their sustainability statement.
ESRS E1	E1-9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	The undertaking may omit the information prescribed by ESRS E1-9 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E1-9 by reporting only qualitative disclosures for the first 3 years of preparation of its sustainability statement, if it is impracticable to prepare quantitative disclosures.
ESRS E2	E2-6	Anticipated financial effects from pollution-related impacts, risks and opportunities	The undertaking may omit the information prescribed by ESRS E2-6 for the first year of preparation of its sustainability statement. Except for the information prescribed by paragraph 40 (b) on the operating and capital expenditures occurred in the reporting period in conjunction with major incidents and deposits, the undertaking may comply with ESRS E2-6 by reporting only qualitative disclosures, for the first 3 years of preparation of its sustainability statement.
ESRS E3	E3-5	Anticipated financial effects from water and marine resources-related impacts, risks and opportunities	The undertaking may omit the information prescribed by ESRS E3-5 for the first year of preparation of its sustainability statement.The undertaking may comply with ESRS E3-5 by reporting only qualitative disclosures, for the first 3 years of preparation of its sustainability statement.
ESRS E4	All disclosure requirements	All disclosure requirements	Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS E4 for the first 2 years of preparation of their sustainability statement.
ESRS E4	E4-6	Anticipated financial effects from biodiversity and ecosystem-related impacts, risks and opportunities	The undertaking may omit the information prescribed by ESRS E4-6 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E4-6 by reporting only qualitative disclosures, for the first 3 years of preparation of its sustainability statement.
ESRS E5	E5-6	Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities	The undertaking may omit the information prescribed by ESRS E5-6 for the first year of preparation of its sustainability statement. The undertaking may comply with ESRS E5-6 by reporting only qualitative disclosures, for the first 3 years of preparation of its sustainability statement.
ESRS S1	All disclosure requirements	All disclosure requirements	Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S1 for the first year of preparation of their sustainability statement.
ESRS S1	S1-7	Characteristics of non-employee workers in the undertaking’s own workforce	The undertaking may omit reporting for all datapoints in this Disclosure Requirement for the first year of preparation of its sustainability statement.
ESRS S1	S1-8	Collective bargaining coverage and social dialogue	The undertaking may omit this Disclosure Requirement with regard to its own employees in non-EEA countries for the first year of preparation of its sustainability statement.
ESRS S1	S1-11	Social protection	The undertaking may omit the information prescribed by ESRS S1-11 for the first year of preparation of its sustainability statement.
ESRS S1	S1-12	Percentage of employees with disabilities	The undertaking may omit the information prescribed by ESRS S1-12 for the first year of preparation of its sustainability statement.
ESRS S1	S1-13	Training and skills development	The undertaking may omit the information prescribed by ESRS S1-13 for the first year of preparation of its sustainability statement.
ESRS S1	S1-14	Health and safety	The undertaking may omit the data points on cases of work-related ill-health and on number of days lost to injuries, accidents, fatalities and work-related ill health for the first year of preparation of its sustainability statement.
ESRS S1	S1-14	Health and safety	The undertaking may omit reporting on non-employees for the first year of preparation of its sustainability statement.
ESRS S1	S1-15	Work-life balance	The undertaking may omit the information prescribed by ESRS S1-15 for the first year of preparation of its sustainability statement.
ESRS S2	All disclosure requirements	All disclosure requirements	Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S2 for the first 2 years of preparation of their sustainability statement.
ESRS S3	All disclosure requirements	All disclosure requirements	Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S3 for the first 2 years of preparation of their sustainability statement.
ESRS S4	All disclosure requirements	All disclosure requirements	Undertakings or groups not exceeding on their balance sheet dates the average number of 750 employees during the financial year (on a consolidated basis where applicable) may omit the information specified in the disclosure requirements of ESRS S4 for the first 2 years of preparation of their sustainability statement.

Keine Informationen offenzulegen:

Offenlegung von Informationen im Zusammenhang mit Konzepten, Maßnahmen und Zielen: Wenn Konzepte, Maßnahmen und Ziele nicht existieren, weil sie nicht angenommen, umgesetzt oder festgelegt wurden, muss das Unternehmen gemäß ESRS 1 Abs. 33 den Grund dafür angeben und möglicherweise einen Zeithorizont angeben in dem sie sie übernehmen will.
Offenlegung von Informationen zu Prozessen zur Einbindung betroffener Stakeholder in Bezug auf Auswirkungen sowie zu Prozessen zur Behebung negativer Auswirkungen und Kanäle für betroffene Stakeholder zur Meldung von Bedenken: Dies gilt für Offenlegungsanforderungen der aktuellen Standards in Bezug auf die eigene Belegschaft (S1-2, S1-3). , Arbeitnehmer in der Wertschöpfungskette (S2-2, S2-3), betroffene Gemeinden (S3-2, S3-3) sowie Verbraucher und Endnutzer (S4-2, S4-3). Wenn diese Prozesse nicht existieren, weil das Unternehmen sie nicht übernommen hat, muss das Unternehmen dies offenlegen und möglicherweise einen Zeithorizont angeben, in dem es die Einführung dieser Prozesse plant. Das Unternehmen ist nicht verpflichtet, Gründe für die Nichteinführung der Prozesse anzugeben.
Offenlegung von Informationen zum Übergangsplan zur Eindämmung des Klimawandels (E1-1): Wenn das Unternehmen keinen Übergangsplan zur Eindämmung des Klimawandels verabschiedet hat, sollte es dennoch gemäß ESRS 1 Abs. 32 offenlegen, ob es diesen in Zukunft übernehmen wird, und wenn ja, einen Zeithorizont angeben .

Nicht wesentlich:

Die Offenlegung von Informationen, die gemäß der Offenlegungspflicht in Bezug auf Kennzahlen (einschließlich ihrer einzelnen Datenpunkte) erforderlich sind, muss nicht gemeldet werden, wenn die Informationen nicht wesentlich sind (ESRS 1 Abs. 34). Dies gilt für fast alle Datenpunkte. Wichtig ist jedoch, dass der Geist einer Angabepflicht beibehalten wird, selbst wenn diverse Datenpunkte in ihr als nicht-wesentlich markiert werden, sofern die Angabepflicht wesentlich ist. Das „Als nicht wesentlich markieren“-Label kennzeichnet Angabepflichten, die vollständig ausgeschlossen werden können.