Appendix

ESRS content index of material disclosures

List of material disclosure requirements

Assured by BDO

Reference

Article links

 

 

 

 

 

 

ESRS 2 - General disclosures

 

 

 

BP-1

 

General basis for preparation of sustainability statements

 

Page 18

https://report.polypeptide.com/ar/25/en/?p=2971#basisforpreparation

BP-2

 

Disclosures in relation to specific circumstances

 

Page 18

https://report.polypeptide.com/ar/25/en/?p=2971#basisforpreparation

GOV-1

 

The role of the administrative, management and supervisory bodies

 

Page 19

https://report.polypeptide.com/ar/25/en/?p=2971#governance

GOV-2

 

Information provided to and sustainability matters addressed by the company's administrative, management and supervisory bodies

 

Page 19

https://report.polypeptide.com/ar/25/en/?p=2971#governance

GOV-3

 

Integration of sustainability-related performance in incentive schemes

 

Page 22

https://report.polypeptide.com/ar/25/en/?p=2971#strategyandremuneration

GOV-4

 

Statement on sustainability due diligence

 

Pages 18, 64

https://report.polypeptide.com/ar/25/en/?p=3111#Gov4

GOV-5

 

Risk management and internal controls over sustainability reporting

 

Page 19

https://report.polypeptide.com/ar/25/en/?p=2971#governance

SBM-1

 

Strategy, business model and value chain

 

Page 9

https://report.polypeptide.com/ar/25/en/?p=2714

SBM-2

 

Interests and views of stakeholders

 

Page 26

https://report.polypeptide.com/ar/25/en/?p=2971#stakeholder

SBM-3

 

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

IRO-1

 

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

●

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

IRO-2

 

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

 

 

 

 

 

 

ESRS E1 – Climate change

 

 

 

ESRS 2

GOV-3

Integration of sustainability-related performance in incentive schemes Strategy

 

Page 22

https://report.polypeptide.com/ar/25/en/?p=2971#strategyandremuneration

ESRS 2

SBM-3

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

 

Page 29

https://report.polypeptide.com/ar/25/en/?p=2972#climateIRO

ESRS 2

IRO-1

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

E1-1

 

Transition plan for climate change mitigation

●

Page 29

https://report.polypeptide.com/ar/25/en/?p=2972#transitionplanforclimatechangemitigation

E1-2

 

Policies related to climate change mitigation and adaptation

●

Page 30

https://report.polypeptide.com/ar/25/en/?p=2972#climatepolicies

E1-3

 

Actions and resources in relation to climate change policies

●

Page 30

https://report.polypeptide.com/ar/25/en/?p=2972#climateactions

E1-4

 

Targets related to climate change mitigation and adaptation

●

Page 33

https://report.polypeptide.com/ar/25/en/?p=2972#energy

E1-5

 

Energy consumption and mix

 

Page 35

https://report.polypeptide.com/ar/25/en/?p=2972#energy

E1-6

 

Gross Scopes 1, 2, 3 and Total GHG emissions

●

Page 36

https://report.polypeptide.com/ar/25/en/?p=2972#energy

E1-8

 

Internal carbon pricing

 

Not applicable

 

E1-9

 

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

 

 

 

 

 

 

ESRS E2 - Pollution

 

 

 

ESRS 2

IRO-1

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

E2-1

 

Policies related to pollution

 

Page 40

https://report.polypeptide.com/ar/25/en/?p=2972#pollutionpolicies

E2-2

 

Actions and resources related to pollution

●

Page 40

https://report.polypeptide.com/ar/25/en/?p=2972#pollutionactions

E2-3

 

Targets related to pollution

 

Page 41

https://report.polypeptide.com/ar/25/en/?p=2972#pollutiontargets

E2-4

 

Pollution of air, water and soil

 

Page 40

https://report.polypeptide.com/ar/25/en/?p=2972#pollutionactions

E2-5

 

Substances of concern and substances of very high concern

● *

Page 40

https://report.polypeptide.com/ar/25/en/?p=2972#SOC

E2-6

 

Anticipated financial effects from pollution-related risks and opportunities

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

 

 

 

 

 

 

ESRS E5 - Resource use and circular economy

 

 

 

ESRS 2

IRO-1

Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

E5-1

 

Policies related to resource use and circular economy

 

Page 43

https://report.polypeptide.com/ar/25/en/?p=2972#resourceusepolicies

E2-2

 

Actions and resources related to resource use and circular economy

 

Page 44

https://report.polypeptide.com/ar/25/en/?p=2972#resourceuseactions

E2-3

 

Targets related to resource use and circular economy

 

Page 45

https://report.polypeptide.com/ar/25/en/?p=2972#resourceusetargets

E5-4

 

Resource inflows

● *

Page 45

https://report.polypeptide.com/ar/25/en/?p=2972#inflow

E5-5

 

Resource outflows

● *

Page 45

https://report.polypeptide.com/ar/25/en/?p=2972#waste

E5-6

 

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

 

 

 

 

 

 

ESRS S1 - Own workforce

 

 

 

ESRS 2

SBM 2

Interests and views of stakeholders

 

Page 26

https://report.polypeptide.com/ar/25/en/?p=2971#stakeholder

ESRS 2

SBM 3

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

 

Page 47

https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforce

S1-1

 

Policies related to own workforce

 

Page 48

https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforcepolicies

S1-2

 

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

 

Page 48

https://report.polypeptide.com/ar/25/en/?p=2975#ownworkforceprocessesengaging

S1-3

 

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

 

Page 48

https://report.polypeptide.com/ar/25/en/?p=2975#Ownprocessesremediate

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

 

Page 48

https://report.polypeptide.com/ar/25/en/?p=2975#Ownactions

S1-5

 

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

 

Page 49

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-6

 

Characteristics of the undertaking’s employees

●

Page 49

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-7

 

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

 

Page 53

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-8

 

Collective bargaining coverage and social dialogue

●

Page 51

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-9

 

Diversity metrics

●

Page 51

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-13

 

Training and skills development metrics

 

Page 53

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-14

 

Health and safety metrics

●

Page 52

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-16

 

Remuneration metrics (pay gap and total remuneration)

●

Page 51

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

S1-17

 

Incidents, complaints and severe human rights impacts

●

Page 52

https://report.polypeptide.com/ar/25/en/?p=2975#owntargets

 

 

 

 

 

 

ESRS S2 - Workers in the value chain

 

 

 

ESRS 2

SBM 2

Interests and views of stakeholders

 

Page 26

https://report.polypeptide.com/ar/25/en/?p=2971#stakeholder

ESRS 2

SBM 3

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

 

Page 54

https://report.polypeptide.com/ar/25/en/?p=2975#workersinthevaluechain

S2-1

 

Policies related to value chain workers

●

Page 54

https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainpolicies

S2-2

 

Processes for engaging with value chain workers about impacts

●

Page 55

https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainprocesses

S2-3

 

Processes to remediate negative impacts and channels for value chain workers to raise concerns

●

Page 56

https://report.polypeptide.com/ar/25/en/?p=2975#valueremediate

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 action

●

Page 55

https://report.polypeptide.com/ar/25/en/?p=2975#Valuechainactions

S2-5

 

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

 

Page 56

https://report.polypeptide.com/ar/25/en/?p=2975#Valuechaintargets

 

 

 

 

 

 

ESRS S4 - Access to safe and effective products (Consumers and end-users)

 

 

 

ESRS 2

SBM 2

Interests and views of stakeholders

 

Page 26

https://report.polypeptide.com/ar/25/en/?p=2971#stakeholder

ESRS 2

SBM 3

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

 

Page 57

https://report.polypeptide.com/ar/25/en/?p=2975#accesstosafeandeffectiveproducts

S4-1

 

Policies related to consumers and end-users

●

Page 57

https://report.polypeptide.com/ar/25/en/?p=2975#Accesspolicies

S4-2

 

Processes for engaging with consumers and end-users about impacts

●

Page 58

https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesengage

S4-3

 

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

 

Page 58

https://report.polypeptide.com/ar/25/en/?p=2975#accessprocessesremediate

S4-4

 

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

 

Page 58

https://report.polypeptide.com/ar/25/en/?p=2975#accessactions

S4-5

 

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

 

Page 58

https://report.polypeptide.com/ar/25/en/?p=2975#accessactions

 

 

 

 

 

 

ESRS G1 - Business conduct

 

 

 

ESRS2

GOV-1

The role of the administrative, supervisory and management bodies

 

Page 19

https://report.polypeptide.com/ar/25/en/?p=2971#governance

ESRS2

IRO-1

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

 

Page 27

https://report.polypeptide.com/ar/25/en/?p=2971#doublematerialityassessment

G1-1

 

Business conduct policies and corporate culture

●

Page 59

https://report.polypeptide.com/ar/25/en/?p=2974#Businesspolicies

G1-3

 

Prevention and detection of corruption and bribery

●

Page 60

https://report.polypeptide.com/ar/25/en/?p=2974#businessactions

G1-4

 

Incidents of corruption or bribery

●

Page 61

https://report.polypeptide.com/ar/25/en/?p=2974#businessinc

*Comparative information relating to the prior year has not been subject to external assurance.

ESRS – Statement on Due Diligence

Core elements of due diligence

Relevant sections for a) to e)

Article links

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

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

c)

Identifying and assessing adverse impacts

Social information

https://report.polypeptide.com/ar/25/en/?p=2975

d)

Taking actions to address those adverse impacts

Governance information

https://report.polypeptide.com/ar/25/en/?p=2974

e)

Tracking the effectiveness of these efforts and communicating

PolyPeptide’s voluntary report on child labor due diligence in its supply chain

https://report.polypeptide.com/ar/25/en/?p=2986

disclosuresCO