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List of material disclosure requirements |
Assured by BDO |
Reference |
Article links |
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ESRS 2 - General disclosures |
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BP-1 |
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General basis for preparation of sustainability statements |
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Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#basisforpreparation |
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BP-2 |
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Disclosures in relation to specific circumstances |
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Page 18 |
https://report.polypeptide.com/ar/25/en/?p=2971#basisforpreparation |
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GOV-1 |
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The role of the administrative, management and supervisory bodies |
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Page 19 |
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GOV-2 |
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Information provided to and sustainability matters addressed by the company's administrative, management and supervisory bodies |
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Page 19 |
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GOV-3 |
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Integration of sustainability-related performance in incentive schemes |
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Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#strategyandremuneration |
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GOV-4 |
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Statement on sustainability due diligence |
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Pages 18, 64 |
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GOV-5 |
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Risk management and internal controls over sustainability reporting |
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Page 19 |
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SBM-1 |
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Strategy, business model and value chain |
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Page 9 |
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SBM-2 |
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Interests and views of stakeholders |
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Page 26 |
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SBM-3 |
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Material impacts, risks and opportunities and their interaction with strategy and business model |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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IRO-1 |
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Description of the process to identify and assess material impacts, risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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IRO-2 |
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Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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ESRS E1 – Climate change |
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ESRS 2 |
GOV-3 |
Integration of sustainability-related performance in incentive schemes Strategy |
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Page 22 |
https://report.polypeptide.com/ar/25/en/?p=2971#strategyandremuneration |
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ESRS 2 |
SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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Page 29 |
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ESRS 2 |
IRO-1 |
Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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E1-1 |
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Transition plan for climate change mitigation |
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Page 29 |
https://report.polypeptide.com/ar/25/en/?p=2972#transitionplanforclimatechangemitigation |
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E1-2 |
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Policies related to climate change mitigation and adaptation |
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Page 30 |
https://report.polypeptide.com/ar/25/en/?p=2972#climatepolicies |
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E1-3 |
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Actions and resources in relation to climate change policies |
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Page 30 |
https://report.polypeptide.com/ar/25/en/?p=2972#climateactions |
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E1-4 |
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Targets related to climate change mitigation and adaptation |
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Page 33 |
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E1-5 |
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Energy consumption and mix |
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Page 35 |
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E1-6 |
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Gross Scopes 1, 2, 3 and Total GHG emissions |
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Page 36 |
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E1-8 |
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Internal carbon pricing |
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Not applicable |
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E1-9 |
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Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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ESRS E2 - Pollution |
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ESRS 2 |
IRO-1 |
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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E2-1 |
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Policies related to pollution |
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Page 40 |
https://report.polypeptide.com/ar/25/en/?p=2972#pollutionpolicies |
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E2-2 |
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Actions and resources related to pollution |
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Page 40 |
https://report.polypeptide.com/ar/25/en/?p=2972#pollutionactions |
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E2-3 |
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Targets related to pollution |
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Page 41 |
https://report.polypeptide.com/ar/25/en/?p=2972#pollutiontargets |
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E2-4 |
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Pollution of air, water and soil |
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Page 40 |
https://report.polypeptide.com/ar/25/en/?p=2972#pollutionactions |
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E2-5 |
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Substances of concern and substances of very high concern |
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Page 40 |
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E2-6 |
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Anticipated financial effects from pollution-related risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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ESRS E5 - Resource use and circular economy |
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ESRS 2 |
IRO-1 |
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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E5-1 |
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Policies related to resource use and circular economy |
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Page 43 |
https://report.polypeptide.com/ar/25/en/?p=2972#resourceusepolicies |
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E2-2 |
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Actions and resources related to resource use and circular economy |
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Page 44 |
https://report.polypeptide.com/ar/25/en/?p=2972#resourceuseactions |
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E2-3 |
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Targets related to resource use and circular economy |
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Page 45 |
https://report.polypeptide.com/ar/25/en/?p=2972#resourceusetargets |
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E5-4 |
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Resource inflows |
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Page 45 |
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E5-5 |
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Resource outflows |
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Page 45 |
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E5-6 |
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Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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ESRS S1 - Own workforce |
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ESRS 2 |
SBM 2 |
Interests and views of stakeholders |
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Page 26 |
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ESRS 2 |
SBM 3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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Page 47 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforce |
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S1-1 |
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Policies related to own workforce |
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Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforcepolicies |
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S1-2 |
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Processes for engaging with own workforce and workers’ representatives about impacts |
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Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforceprocessesengaging |
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S1-3 |
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Processes to remediate negative impacts and channels for own workforce to raise concerns |
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Page 48 |
https://report.polypeptide.com/ar/25/en/?p=2975#Ownprocessesremediate |
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S1-4 |
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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 |
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Page 48 |
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S1-5 |
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Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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Page 49 |
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S1-6 |
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Characteristics of the undertaking’s employees |
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Page 49 |
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S1-7 |
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Characteristics of non-employees in the undertaking’s own workforce |
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Page 53 |
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S1-8 |
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Collective bargaining coverage and social dialogue |
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Page 51 |
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S1-9 |
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Diversity metrics |
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Page 51 |
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S1-13 |
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Training and skills development metrics |
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Page 53 |
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S1-14 |
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Health and safety metrics |
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Page 52 |
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S1-16 |
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Remuneration metrics (pay gap and total remuneration) |
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Page 51 |
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S1-17 |
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Incidents, complaints and severe human rights impacts |
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Page 52 |
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ESRS S2 - Workers in the value chain |
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ESRS 2 |
SBM 2 |
Interests and views of stakeholders |
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Page 26 |
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ESRS 2 |
SBM 3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain |
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S2-1 |
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Policies related to value chain workers |
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Page 54 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainpolicies |
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S2-2 |
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Processes for engaging with value chain workers about impacts |
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Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainprocesses |
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S2-3 |
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Processes to remediate negative impacts and channels for value chain workers to raise concerns |
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Page 56 |
https://report.polypeptide.com/ar/25/en/?p=2975#valueremediate |
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S2-4 |
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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 action |
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Page 55 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainactions |
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S2-5 |
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Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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Page 56 |
https://report.polypeptide.com/ar/25/en/?p=2975#Valuechaintargets |
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ESRS S4 - Access to safe and effective products (Consumers and end-users) |
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ESRS 2 |
SBM 2 |
Interests and views of stakeholders |
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Page 26 |
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ESRS 2 |
SBM 3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
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Page 57 |
https://report.polypeptide.com/ar/25/en/?p=2975#accesstosafeandeffectiveproducts |
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S4-1 |
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Policies related to consumers and end-users |
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Page 57 |
https://report.polypeptide.com/ar/25/en/?p=2975#Accesspolicies |
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S4-2 |
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Processes for engaging with consumers and end-users about impacts |
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Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesengage |
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S4-3 |
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Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
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Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesremediate |
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S4-4 |
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Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions |
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Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessactions |
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S4-5 |
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Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
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Page 58 |
https://report.polypeptide.com/ar/25/en/?p=2975#accessactions |
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ESRS G1 - Business conduct |
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ESRS2 |
GOV-1 |
The role of the administrative, supervisory and management bodies |
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Page 19 |
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ESRS2 |
IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
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Page 27 |
https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment |
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G1-1 |
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Business conduct policies and corporate culture |
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Page 59 |
https://report.polypeptide.com/ar/25/en/?p=2974#Businesspolicies |
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G1-3 |
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Prevention and detection of corruption and bribery |
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Page 60 |
https://report.polypeptide.com/ar/25/en/?p=2974#businessactions |
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G1-4 |
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Incidents of corruption or bribery |
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Page 61 |
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Core elements of due diligence |
Relevant sections for a) to e) |
Article links |
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a) |
Embedding due diligence in governance, strategy and business model |
General information - Due diligence across all material topics |
https://report.polypeptide.com/ar/25/en/?p=2971#Duediligence |
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b) |
Engaging with affected stakeholders in all key steps of the due diligence |
Environmental information |
https://report.polypeptide.com/ar/25/en/?p=2972#climatechange |
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c) |
Identifying and assessing adverse impacts |
Social information |
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d) |
Taking actions to address those adverse impacts |
Governance information |
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e) |
Tracking the effectiveness of these efforts and communicating |
PolyPeptide’s voluntary report on child labor due diligence in its supply chain |
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disclosuresCO