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IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements

Disclosure requirement   Page
General information
BP-1 General basis for preparation of sustainability statements  
BP-2 Disclosures in relation to specific circumstances  
GOV-1 The role of the administrative, management and supervisory bodies  
GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies  
GOV-3 Integration of sustainability-related performance in incentive schemes  
GOV-4 Statement on due diligence  
GOV-5 Risk management and internal controls over sustainability reporting  
SBM-1 Strategy, business model and value chain  
SBM-2 Interests and views of stakeholders  
SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model  
IRO-1 Description of the processes to identify and assess material im-pacts, risks and opportunities  
IRO-2 Disclosure Requirements in ESRS covered by the undertaking’s sustainability statements  
Environmental information
E1-1 Transition plan for climate change mitigation  
E1-2 Policies related to climate change mitigation and adaptation  
E1-3 Actions and resources in relation to climate change policies  
E1-4 Targets related to climate change mitigation and adaptation  
E1-5 Energy consumption and mix  
E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions  
E1-7 GHG removals and GHG mitigation projects financed through carbon credits Not material
E1-8 Internal carbon pricing Not material
E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities  
Social information
S1-1 Policies related to own workforce  
S1-2 Processes for engaging with own workers and workers’ representatives about impacts  
S1-3 Processes to remediate negative impacts and channels for own workforce to raise concerns  
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  
S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities  
S1-6 Characteristics of the undertaking’s employees  
S1-7 Characteristics of non-employees in the undertaking’s own workforce Phase-In
S1-8 Collective bargaining coverage and social dialogue  
S1-9 Diversity metrics  
S1-10 Adequate wages  
S1-11 Social protection  
S1-12 Persons with disabilities  
S1-13 Training and skills development metrics  
S1-14 Health and safety metrics  
S1-15 Work-life balance metrics  
S1-16 Remuneration metrics (pay gap and total remuneration)  
S1-17 Incidents, complaints and severe human rights impacts  
ESD-1 Entity-specific disclosure: conventional and organic farming  
ESD-2 Company-specific information: Promotion of rural areas  
Governance information
G1-1 Business conduct policies and corporate culture  
G1-2 Management of relationships with suppliers Not material
G1-3 Prevention and detection of corruption and bribery  
G1-4 Confirmed incidents of corruption or bribery  
G1-5 Political influence and lobbying activities  
G1-6 Payment practices Not material
ESD-3 Entity-specific disclosure: Data protection and information security