Appendix
EU Legislation Data Points
EU List of datapoints in cross-cutting and topical standards that derive from other EU legislation
Disclosure Requirement |
|
Data Point |
|
Description |
|
Regulation |
|
Section |
|---|---|---|---|---|---|---|---|---|
ESRS 2 GOV-1 |
|
21 (d) |
|
Board’s gender diversity |
|
SFDR, Benchmark regulation |
|
|
ESRS 2 GOV-1 |
|
21 (e) |
|
Percentage of board members who are independent |
|
Benchmark regulation |
|
|
ESRS 2 GOV-4 |
|
30 |
|
Statement on sustainability due diligence |
|
SFDR |
|
|
ESRS 2 SBM-1 |
|
40 (d) i |
|
Involvement in activities related to fossil fuel activities |
|
SFDR, Pillar 3, Benchmark regulation |
|
Not relevant |
ESRS 2 SBM-1 |
|
40 (d) ii |
|
Involvement in activities related to chemical production |
|
SFDR, Benchmark regulation |
|
Not relevant |
ESRS 2 SBM-1 |
|
40 (d) iii |
|
Involvement in activities related to controversial weapons |
|
SFDR, Benchmark regulation |
|
Not relevant |
ESRS 2 SBM-1 |
|
40 (d) iv |
|
Involvement in activities related to cultivation and production of tobacco |
|
Benchmark regulation |
|
Not relevant |
ESRS E1-1 |
|
14 |
|
Transition plan to reach climate neutrality by 2050 |
|
EU Climate Law |
|
|
ESRS E1-1 |
|
16 (g) |
|
Undertakings excluded from Paris-aligned Benchmarks |
|
Pillar 3, Benchmark regulation |
|
|
ESRS E1-4 |
|
34 |
|
GHG emission reduction targets |
|
SFDR, Pillar 3, Benchmark regulation |
|
|
ESRS E1-5 |
|
38 |
|
Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) |
|
SFDR |
|
|
ESRS E1-5 |
|
37 |
|
Energy consumption and mix |
|
SFDR |
|
|
ESRS E1-5 |
|
40–43 |
|
Energy intensity associated with activities in high climate impact sectors |
|
SFDR |
|
|
ESRS E1-6 |
|
44 |
|
Gross Scope 1, 2, 3 and Total GHG emissions |
|
SFDR, Pillar 3, Benchmark regulation |
|
|
ESRS E1-6 |
|
53–55 |
|
Gross GHG emissions intensity |
|
SFDR, Pillar 3, Benchmark regulation |
|
|
ESRS E1-7 |
|
56 |
|
GHG removals and carbon credits |
|
EU Climate Law |
|
Not stated (phase-in) |
ESRS E1-9 |
|
66 |
|
Exposure of the benchmark portfolio to climate-related physical risks |
|
Benchmark regulation |
|
Not stated (phase-in) |
ESRS E1-9 |
|
66 (a) |
|
Disaggregation of monetary amounts by acute and chronic physical risk |
|
Pillar 3 |
|
Not stated (phase-in) |
ESRS E1-9 |
|
66 (c) |
|
Location of significant assets at material physical risk |
|
Pillar 3 |
|
Not stated (phase-in) |
ESRS E1-9 |
|
67 (c) |
|
Breakdown of the carrying value of its real estate assets by energy-efficiency classes |
|
Pillar 3 |
|
Not stated (phase-in) |
ESRS E1-9 |
|
69 |
|
Degree of exposure of the portfolio to climate-related opportunities |
|
Benchmark regulation |
|
Not stated (phase-in) |
ESRS E2-4 |
|
28 |
|
Amount of each pollutant listed in Annex II of the E-PRTR Regulation emitted to air, water and soil |
|
SFDR |
|
|
ESRS E3-1 |
|
9 |
|
Water and marine resources |
|
SFDR |
|
Not material |
ESRS E3-1 |
|
13 |
|
Dedicated policy |
|
SFDR |
|
Not material |
ESRS E3-4 |
|
28 (c) |
|
Total water recycled and reused paragraph |
|
SFDR |
|
Not material |
ESRS E3-4 |
|
29 |
|
Total water consumption in m 3 per net revenue on own operations |
|
SFDR |
|
Not material |
ESRS 2 SBM-3 – E4 paragraph 16 (a) i |
|
16 (a) i |
|
|
|
SFDR |
|
Not material |
ESRS 2 SBM-3 – E4 paragraph 16 (b) |
|
16 (b) |
|
|
|
SFDR |
|
Not material |
ESRS 2 SBM-3 – E4 paragraph 16 (c) |
|
16 (c) |
|
|
|
SFDR |
|
Not material |
ESRS E4-2 |
|
24 (b) |
|
Sustainable land/agriculture practices or policies |
|
SFDR |
|
Not material |
ESRS E4-2 |
|
24 (c) |
|
Sustainable oceans/seas practices or policies |
|
SFDR |
|
Not material |
ESRS E4-2 |
|
24 (d) |
|
Policies to address deforestation |
|
SFDR |
|
Not material |
ESRS E5-5 |
|
37 (d) |
|
Non-recycled waste |
|
SFDR |
|
Not Material |
ESRS E5-5 |
|
39 |
|
Hazardous waste and radioactive waste |
|
SFDR |
|
Not material |
ESRS 2 SBM3 |
|
14 (f) |
|
Risk of incidents of forced labour |
|
SFDR |
|
|
ESRS 2 SBM3 |
|
14 (g) |
|
Risk of incidents of child labour |
|
SFDR |
|
|
ESRS S1-1 |
|
20 |
|
Human rights policy commitments |
|
SFDR |
|
|
ESRS S1-1 21 |
|
21 |
|
Sustainability due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
Pillar 3 |
|
|
ESRS S1-1 |
|
22 |
|
Processes and measures for preventing trafficking in human beings |
|
SFDR |
|
|
ESRS S1-1 |
|
23 |
|
Workplace accident prevention policy or management system |
|
SFDR |
|
|
ESRS S1-3 |
|
32 (c) |
|
Grievance/complaints handling mechanisms |
|
SFDR |
|
|
ESRS S1-14 |
|
88 (b), (c) |
|
Number of fatalities and number and rate of work-related accidents |
|
SFDR, Pillar 3 |
|
|
ESRS S1-14 |
|
88 (e) |
|
Number of days lost to injuries, accidents, fatalities or illness |
|
SFDR |
|
|
ESRS S1-16 |
|
97 (a) |
|
Unadjusted gender pay gap |
|
SFDR, Pillar 3 |
|
|
ESRS S1-16 |
|
97 (b) |
|
Excessive CEO pay ratio |
|
SFDR |
|
|
ESRS S1-17 |
|
103 (a) |
|
Incidents of discrimination |
|
SFDR |
|
|
ESRS S1-17 |
|
104 (a) |
|
Non-respect of UNGPs on Business and Human Rights and OECD Guidelines |
|
SFDR, Benchmark regulation |
|
|
ESRS 2 SBM-3 – S2 |
|
11 (b) |
|
Significant risk of child labour or forced labour in the value chain |
|
SFDR |
|
Not material |
ESRS S2-1 |
|
17 |
|
Human rights policy commitments |
|
SFDR |
|
Not material |
ESRS S2-1 |
|
18 |
|
Policies related to value chain workers |
|
SFDR |
|
Not material |
ESRS S2-1 Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19 |
|
19 |
|
Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines |
|
SFDR, Benchmark regulation |
|
Not material |
ESRS S2-1 |
|
19 |
|
Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8 |
|
Benchmark regulation |
|
Not material |
ESRS S2-4 |
|
36 |
|
Human rights issues and incidents connected to its upstream and downstream value chain |
|
SFDR |
|
Not material |
ESRS S3-1 |
|
16 |
|
Human rights policy commitments |
|
SFDR |
|
Not material |
ESRS S3-1 |
|
17 |
|
Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines |
|
SFDR, Benchmark regulation |
|
Not material |
ESRS S3-4 |
|
36 |
|
Human rights issues and incidents |
|
SFDR |
|
Not material |
ESRS S4-1 |
|
16 |
|
Policies related to patients |
|
SFDR |
|
|
ESRS S4-1 |
|
17 |
|
Non-respect of UNGPs on Business and Human Rights and OECD guidelines |
|
SFDR, Benchmark regulation |
|
|
ESRS S4-4 |
|
35 |
|
Human rights issues and incidents |
|
SFDR |
|
|
ESRS G1-1 |
|
10 (b) |
|
United Nations Convention against Corruption |
|
SFDR |
|
|
ESRS G1-1 |
|
10 (d) |
|
Protection of whistleblowers |
|
SFDR |
|
|
ESRS G1-4 |
|
24 (a) |
|
Fines for violation of anti-corruption and anti-bribery laws |
|
SFDR, Benchmark regulation |
|
|
ESRS G1-4 |
|
24 (b) |
|
Standards of anti-corruption and anti-bribery |
|
SFDR |
|
|
SASB
SASB Table
SASB Reference |
|
Metric description |
|
2025 |
|
2024 |
|---|---|---|---|---|---|---|
0 |
|
Clinical trial patients treated with our own pipeline candidates |
|
1,740 |
|
1,052 |
HC-BP-000.B |
|
Number of drugs in research and development (Phase 1–3). |
|
7 |
|
3 |
HC-BP-210a.2 |
|
Number of inspections related to clinical trial management and pharmacovigilance that resulted in (1) entity voluntary remediation. |
|
– |
|
– |
HC-BP-250a.1 |
|
Products listed in public medical product safety or adverse event alert databases. |
|
FDA: 1 product listed (efgartigimod) |
|
Vyvgart is listed in the European Medicines Agency’s list of medicinal products under additional monitoring |
HC-BP-250a.3 |
|
Number of recalls issued |
|
– |
|
– |
HC-BP-270a.1 |
|
Total amount of monetary losses as a result of legal proceedings associated with false marketing claims |
|
– |
|
– |