GOV-4 – Statement on due diligence
Rentenbank applies the principles of due diligence in accordance with the requirements of the European Sustainability Reporting Standards (ESRS). Due diligence is an integral part of the Rentenbank’s governance, strategy and management structures and is not organised as a separate process.
| Core elements of due diligence | Sections in the Sustainability Statement |
|---|---|
| a) Integration of due diligence into governance, strategy and business model | ESRS 2 GOV-2, ESRS 2 GOV-3, ESRS 2 SBM-3 |
| b) Engagement with affected stakeholders in all key steps of the due diligence process | ESRS 2 SBM-2, ESRS 2 IRO-1 |
| c) Identification and assessment of adverse impacts | ESRS 2 IRO-1, ESRS 2 SBM-3, ESRS E1-6 |
| d) Actions to address those adverse impacts | ESRS E1-3, ESRS S1-4 |
| e) Tracking the effectiveness of those efforts and communication | ESRS E1-4, ESRS S1-5 |