urn: urn:intuitem:risk:library:esrs_p2
locale: en
ref_id: ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS E5
name: European sustainability reporting standards (ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS
  E5)
description: 'The Commission adopted today the European Sustainability Reporting Standards
  (ESRS) for use by all companies subject to the Corporate Sustainability Reporting
  Directive (CSRD).

  ESRS E1 Climate change-ESRS E2 Pollution-ESRS E3 Water and marine resources-ESRS
  E4 Biodiversity and ecosystems-ESRS E5 Resource use and circular economy

  Current consolidated version: 22/12/2023

  https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
copyright: EUROPEAN COMMISSION
version: 1
publication_date: 2024-09-09
provider: EUROPEAN COMMISSION
packager: intuitem
objects:
  framework:
    urn: urn:intuitem:risk:framework:esrs_p2
    ref_id: ESRS E1/ESRS E2/ESRS E3/ESRS E4/ESRS E5
    name: European sustainability reporting standards (ESRS E1/ESRS E2/ESRS E3/ESRS
      E4/ESRS E5)
    description: 'The Commission adopted today the European Sustainability Reporting
      Standards (ESRS) for use by all companies subject to the Corporate Sustainability
      Reporting Directive (CSRD).

      ESRS E1 Climate change-ESRS E2 Pollution-ESRS E3 Water and marine resources-ESRS
      E4 Biodiversity and ecosystems-ESRS E5 Resource use and circular economy

      Current consolidated version: 22/12/2023

      https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
    requirement_nodes:
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
      assessable: false
      depth: 1
      ref_id: ESRS E1
      name: 'CLIMATE CHANGE '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node3
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
      name: 'Objective '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node4
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: "1.The objective of this Standard is to specify Disclosure Requirements\
        \ which will enable users of sustainability statements to understand: \n(a)\t\
        how the undertaking affects climate change, in terms of material positive\
        \ and negative actual and potential impacts; \n(b)\tthe undertaking\u2019\
        s past, current, and future mitigation efforts in line with the Paris Agreement\
        \ (or an updated international agreement on climate change) and compatible\
        \ with limiting global warming to 1.5\xB0C; \n(c)\tthe plans and capacity\
        \ of the undertaking to adapt its strategy and business model, in line with\
        \ the transition to a sustainable economy and to contribute to limiting global\
        \ warming to 1.5\xB0C; \n(d)\tany other actions taken by the undertaking,\
        \ and the result of such actions to prevent, mitigate or remediate actual\
        \ or potential negative impacts, and to address risks and opportunities; \n\
        (e)\tthe nature, type and extent of the undertaking\u2019s material risks\
        \ and opportunities arising from the undertaking\u2019s impacts and dependencies\
        \ on climate change, and how the undertaking manages them; and \n(f)\tthe\
        \ financial effects on the undertaking over the short-, medium- and long-term\
        \ of risks and opportunities arising from the undertaking\u2019s impacts and\
        \ dependencies on climate change. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node5
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: '2.The Disclosure Requirements of this Standard take into account
        the requirements of related EU legislation and regulation (i.e., EU Climate
        Law ( 23 ), Climate Benchmark Standards Regulation ( 24 ), Sustainable Finance
        Disclosure Regulation (SFDR) ( 25 ), EU  Taxonomy ( 26 ), and EBA Pillar 3
        disclosure requirements ( 27 )). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node6
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: "3.This Standard covers Disclosure Requirements related to the\
        \ following sustainability matters: \u2018Climate change mitigation\u2019\
        \ and \u2018Climate change adaptation\u2019. It also covers energy-related\
        \ matters, to the extent that they are relevant to climate change. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node7
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: "4.Climate change mitigation relates to the undertaking\u2019s\
        \ endeavours to the general process of limiting the increase in the global\
        \ average temperature to 1,5 \xB0C above pre-industrial levels in line with\
        \ the Paris Agreement. This Standard covers disclosure requirements related\
        \ but not limited to the seven Greenhouse gases (GHG) carbon dioxide (CO2),\
        \ methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons\
        \ (PFCs), sulphur hexafluoride (SF6) and nitrogen trifluoride (NF3). It also\
        \ covers Disclosure Requirements on how the undertaking addresses its GHG\
        \ emissions as well as the associated transition risks. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node8
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: "5.Climate change adaptation relates to the undertaking\u2019s\
        \ process of adjustment to actual and expected climate change. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node9
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: '6.This Standard covers Disclosure Requirements regarding climate-related
        hazards that can lead to physical climate risks for the undertaking and its
        adaptation solutions to reduce these risks. It also covers transition risks
        arising from the needed adaptation to climate- related hazards. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node10
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node3
      description: "7.The Disclosure Requirements related to \u2018Energy\u2019 cover\
        \ all types of energy production and consumption. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node11
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
      name: 'Interactions with other ESRS '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node12
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
      description: "8.\tOzone-depleting substances (ODS), nitrogen oxides (NOX) and\
        \ sulphur oxides (SOX), among other air emissions, are connected to climate\
        \ change but are covered under the reporting requirements in ESRS E2. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node13
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
      description: "9.\tImpacts on people that may arise from the transition to a\
        \ climate-neutral economy are covered under the ESRS S1 Own workforce, ESRS\
        \ S2 Workers in the value chain, ESRS S3 Affected communities and ESRS S4\
        \ Consumers and end-users. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node14
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
      description: "10.\tClimate change mitigation and adaptation are closely related\
        \ to topics addressed in particular in ESRS E3 Water and marine resources\
        \ and ESRS E4 Biodiversity and ecosystems. With regard to water and as illustrated\
        \ in the table of climate-related hazards in AR 11, this standard addresses\
        \ acute and chronic physical risks which arise from the water and ocean-related\
        \ hazards. Biodiversity loss and ecosystem degradation that may be caused\
        \ by climate change are addressed in ESRS E4 Biodiversity and ecosystems. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node15
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node11
      description: "11.\tThis Standard should be read and applied in conjunction with\
        \ ESRS 1 General requirements and ESRS 2 General disclosures. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node16
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1
      name: 'Disclosure Requirements '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node17
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node16
      name: ESRS 2 General disclosures
      description: "12.\tThe requirements of this section should be read and applied\
        \ in conjunction with the disclosures required by ESRS 2 on Chapter 2 Governance,\
        \ Chapter 3 Strategy and Chapter 4 Impact, risk and opportunity management.\
        \ The resulting disclosures shall be presented in the sustainability statement\
        \ alongside the disclosures required by ESRS 2, except for ESRS 2 SBM-3 Material\
        \ impacts, risks and opportunities and their interaction with strategy and\
        \ business model, for which the undertaking may, in accordance with ESRS 2\
        \ paragraph 49, present the disclosures alongside the other disclosures required\
        \ in this topical standard. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node18
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
      name: 'Governance '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node19
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node18
      name: Disclosure requirement related to ESRS 2 GOV-3
      description: 'Integration of sustainability- related performance in incentive
        schemes '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.gov-3-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node19
      ref_id: E1.GOV-3-13
      description: 'The undertaking shall disclose whether and how climate-related
        considerations are factored into the remuneration of members of the administrative,
        management and supervisory bodies, including if their performance has been
        assessed against the GHG emission reduction targets reported under Disclosure
        Requirement E1-4 and the percentage of the remuneration recognised in the
        current period that is linked to climate related considerations, with an explanation
        of what the climate considerations are. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node21
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
      name: 'Strategy '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node21
      ref_id: E1-1
      name: Disclosure Requirement E1-1
      description: 'Transition plan for climate change mitigation '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
      ref_id: E1-1-14
      description: 'The undertaking shall disclose its transition plan for climate
        change mitigation ( 28 ). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
      ref_id: E1-1 -15
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the undertaking\u2019s past, current, and future mitigation efforts to\
        \ ensure that its strategy and business model are compatible with the transition\
        \ to a sustainable economy, and with the limiting of global warming to 1.5\
        \ \xB0C in line with the Paris Agreement and with the objective of achieving\
        \ climate neutrality by 2050 and, where relevant, the undertaking\u2019s exposure\
        \ to coal, oil and gas-related activities. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
      ref_id: E1-1 -16
      description: 'The information required by paragraph 14 shall include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.a
      description: "by reference to GHG emission reduction targets (as required by\
        \ Disclosure Requirement E1-4), an explanation of how the undertaking\u2019\
        s targets are compatible with the limiting of global warming to 1.5\xB0C in\
        \ line with the Paris Agreement; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.b
      description: "by reference to GHG emission reduction targets (as required by\
        \ Disclosure Requirement E1-4) and the climate change mitigation actions (as\
        \ required by Disclosure Requirement E1-3), an explanation of the decarbonisation\
        \ levers identified, and key actions planned, including changes in the undertaking\u2019\
        s product and service portfolio and the adoption of new technologies in its\
        \ own operations, or the upstream and/or downstream value chain; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.c
      description: "by reference to the climate change mitigation actions (as required\
        \ by Disclosure Requirement E1-3), an explanation and quantification of the\
        \ undertaking\u2019s investments and funding supporting the implementation\
        \ of its transition plan, with a reference to the key performance indicators\
        \ of taxonomy-aligned CapEx, and where relevant the CapEx plans, that the\
        \ undertaking discloses in accordance with Commission Delegated Regulation\
        \  (EU) 2021/2178; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.d
      description: "a qualitative assessment of the potential locked-in GHG emissions\
        \ from the undertaking\u2019s key assets and products. This shall include\
        \ an explanation of if and how these emissions may jeopardise the achievement\
        \ of the undertaking\u2019s GHG emission reduction targets and drive transition\
        \ risk, and if applicable, an explanation of the undertaking\u2019s plans\
        \ to manage its GHG-intensive and energy- intensive assets and products; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.e
      description: 'for undertakings with economic activities that are covered by
        delegated regulations on climate adaptation or mitigation under the Taxonomy
        Regulation, an explanation of any objective or plans (CapEX, CapEx plans,
        OpEX) that the undertaking has for aligning its economic activities (revenues,
        CapEx, OpEx) with the criteria established in Commission Delegated Regulation
        2021/2139 ( 29 ); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.f
      description: 'if applicable, a disclosure of significant CapEx amounts invested
        during the reporting period related to coal, oil and gas-related economic
        activities; ( 30 ) '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.g
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.g
      description: 'a disclosure on whether or not the undertaking is excluded from
        the EU Paris-aligned Benchmarks; ( 31 ) '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.h
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.h
      description: "an explanation of how the transition plan is embedded in and aligned\
        \ with the undertaking\u2019s overall business strategy and financial planning; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.i
      description: 'whether the transition plan is approved by the administrative,
        management and supervisory bodies; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16.j
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--16
      ref_id: E1-1 -16.j
      description: "an explanation of the undertaking\u2019s progress in implementing\
        \ the transition plan. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1
      ref_id: E1-17
      description: 'In case the undertaking does not have a transition plan in place,
        it shall indicate whether and, if so, when it will adopt a transition plan. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node37
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node21
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: 'Material impacts, risks and opportunities and their interaction
        with strategy and business model '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node37
      ref_id: E1.SBM-3-18
      description: 'The undertaking shall explain for each material climate-related
        risk it has identified, whether the entity considers the risk to be a climate-
        related physical risk or climate-related transition risk. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node37
      ref_id: E1.SBM-3-19
      description: 'The undertaking shall describe the resilience of its strategy
        and business model in relation to climate change. This description shall include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
      ref_id: E1.SBM-3-19.a
      description: 'the scope of the resilience analysis; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
      ref_id: E1.SBM-3-19.b
      description: 'how and when the resilience analysis has been conducted, including
        the use of climate scenario analysis as referenced in the Disclosure Requirement
        related to ESRS 2 IRO-1 and the related application requirement paragraphs;
        and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3-19
      ref_id: E1.SBM-3-19.c
      description: 'the results of the resilience analysis including the results from
        the use of scenario analysis. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node43
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
      name: 'Impact, risk and opportunity management '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node44
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43
      name: Disclosure requirement related to ESRS 2 IRO-1
      description: 'Description of the processes to identify and assess material climate-related
        impacts, risks and opportunities '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node44
      ref_id: E1.IRO-1-20
      description: 'The undertaking shall describe the process to identify and assess
        climate-related impacts, risks and opportunities. This description shall include
        its process in relation to: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
      ref_id: E1.IRO-1-20.a
      description: "impacts on climate change, in particular, the undertaking\u2019\
        s GHG emissions (as required by Disclosure Requirement ESRS E1-6); "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
      ref_id: E1.IRO-1-20.b
      description: 'climate-related physical risks in own operations and along the
        upstream and downstream value chain, in particular: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b
      ref_id: E1.IRO-1-20.b.i
      description: 'the identification of climate-related hazards, considering at
        least high emission climate scenarios; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.b
      ref_id: E1.IRO-1-20.b.ii
      description: 'the assessment of how its assets and business activities may be
        exposed and are sensitive to these climate-related hazards, creating gross
        physical risks for the undertaking. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20
      ref_id: E1.IRO-1-20.c
      description: 'climate-related transition risks and opportunities in own operations
        and along the upstream and downstream value chain, in particular: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c
      ref_id: E1.IRO-1-20.c.i
      description: "the identification of climate-related transition events, considering\
        \ at least a climate scenario in line with limiting global warming to 1.5\xB0\
        C with no or limited overshoot; and  "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-20.c
      ref_id: E1.IRO-1-20.c.ii
      description: 'the assessment of how its assets and business activities may be
        exposed to these climate-related transition events, creating gross transition
        risks or opportunities for the undertaking. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node44
      ref_id: E1.IRO-1-21
      description: 'When disclosing the information required under paragraphs 20 (b)and
        20 (c) the undertaking shall explain how it has used climate-related scenario
        analysis, including a range of climate scenarios, to inform the identification
        and assessment of physical risks and transition risks and opportunities over
        the short-, medium- and long-term. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43
      ref_id: E1-2
      name: 'Disclosure Requirement E1-2 '
      description: Policies related to climate change mitigation and adaptation
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
      ref_id: E1-2.22
      description: 'The undertaking shall describe its policies adopted to manage
        its material impacts, risks and opportunities related to climate change mitigation
        and adaptation. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
      ref_id: E1-2.23
      description: 'The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of its material climate change mitigation
        and adaptation impacts, risks and opportunities. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
      ref_id: E1-2.24
      description: 'The disclosure required by paragraph 22 shall contain the information
        on the policies the undertaking has in place to manage its material impacts,
        risks and opportunities related to climate change mitigation and adaptation
        in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability
        matters. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2
      ref_id: E1-2.25
      description: 'The undertaking shall indicate whether and how its policies address
        the following areas: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
      ref_id: E1-2.25.a
      description: climate change mitigation;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
      ref_id: E1-2.25.b
      description: climate change adaptation;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
      ref_id: E1-2.25.c
      description: energy efficiency;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
      ref_id: E1-2.25.d
      description: renewable energy deployment; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2.25
      ref_id: E1-2.25.e
      description: 'other '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node43
      ref_id: E1-3
      name: Disclosure Requirement E1-3
      description: 'Actions and resources in relation to climate change policies '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
      ref_id: E1-3.26
      description: 'The undertaking shall disclose its climate change mitigation and
        adaptation actions and the resources allocated for their implementation. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
      ref_id: E1-3.27
      description: 'The objective of this Disclosure Requirement is to provide an
        understanding of the key actions taken and planned to achieve climate-related
        policy objectives and targets. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
      ref_id: E1-3.28
      description: 'The description of the actions and resources related to climate
        change mitigation and adaptation shall follow the principles stated in ESRS
        2 MDR-A Actions and resources in relation to material sustainability matters. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3
      ref_id: E1-3.29
      description: 'In addition to ESRS 2 MDR-A, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
      ref_id: E1-3.29.a
      description: 'when listing key actions taken in the reporting year and planned
        for the future, present the climate change mitigation actions by decarbonisation
        lever including the nature- based solutions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
      ref_id: E1-3.29.b
      description: 'when describing the outcome of the actions for climate change
        mitigation, include the achieved and expected GHG emission reductions; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29
      ref_id: E1-3.29.c
      description: 'relate significant monetary amounts of CapEx and OpEx required
        to implement the actions taken or planned to: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
      ref_id: E1-3.29.c.i
      description: 'the relevant line items or notes in the financial statements; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
      ref_id: E1-3.29.c.ii
      description: 'the key performance indicators required under Commission Delegated
        Regulation (EU) 2021/2178; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3.29.c
      ref_id: E1-3.29.c.iii
      description: 'if applicable, the CapEx plan required by Commission Delegated
        Regulation (EU) 2021/2178. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node75
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
      name: 'Metrics and targets '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node75
      ref_id: E1-4
      name: Disclosure Requirement E1-4
      description: 'Targets related to climate change mitigation and adaptation '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
      ref_id: E1-4.30
      description: 'The undertaking shall disclose the climate-related targets it
        has set. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
      ref_id: E1-4.31
      description: 'The objective of this Disclosure Requirement is to enable an understanding
        of the targets the undertaking has set to support its climate change mitigation
        and adaptation policies and address its material climate-related impacts,
        risks and opportunities. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
      ref_id: E1-4.32
      description: 'The disclosure of the targets required in paragraph 30 shall contain
        the information required in ESRS 2 MDR-T Tracking effectiveness of policies
        and actions through targets. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
      ref_id: E1-4.33
      description: 'For the disclosure required by paragraph 30, the undertaking shall
        disclose whether and how it has set GHG emissions reduction targets and/or
        any other targets to manage material climate-related impacts, risks and opportunities,
        for example, renewable energy deployment, energy efficiency, climate change
        adaptation, and physical or transition risk mitigation. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4
      ref_id: E1-4.34
      description: 'If the undertaking has set GHG emission reduction targets ( 32
        ), ESRS 2 MDR-T and the following requirements shall apply: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      ref_id: E1-4.34.a
      description: 'GHG emission reduction targets shall be disclosed in absolute
        value (either in tonnes of CO2eq or as a percentage of the emissions of a
        base year) and, where relevant, in intensity value; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      ref_id: E1-4.34.b
      description: GHG emission reduction targets shall be disclosed for Scope 1,
        2, and 3 GHG emissions, either separately or combined. The undertaking shall
        specify, in case of combined GHG emission reduction targets, which GHG emission
        Scopes (1, 2 and/or 3) are covered by the target, the share related to each
        respective GHG emission Scope and which GHGs are covered. The undertaking
        shall explain how the consistency of these targets with its GHG inventory
        boundaries is ensured (as required by Disclosure Requirement E1-6). The GHG
        emission reduction targets shall be gross targets, meaning that the undertaking
        shall not include GHG removals, carbon credits or avoided emissions as a means
        of achieving the GHG emission reduction targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      ref_id: E1-4.34.c
      description: 'the undertaking shall disclose its current base year and baseline
        value, and from 2030 onwards, update the base year for its GHG emission reduction
        targets after every five-year period thereafter. The undertaking may disclose
        the past progress made in meeting its targets before its current base year
        provided that this information is consistent with the requirements of this
        Standard; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      ref_id: E1-4.34.d
      description: 'GHG emission reduction targets shall at least include target values
        for the year 2030 and, if available, for the year 2050. From 2030, target
        values shall be set after every 5-year period thereafter; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      ref_id: E1-4.34.e
      description: "the undertaking shall state whether the GHG emission reduction\
        \ targets are science- based and compatible with limiting global warming to\
        \ 1.5\xB0C. The undertaking shall state which framework and methodology has\
        \ been used to determine these targets including whether they are derived\
        \ using a sectoral decarbonisation pathway and what the underlying climate\
        \ and policy scenarios are and whether the targets have been externally assured.\
        \ As part of the critical assumptions for setting GHG emission reduction targets,\
        \ the undertaking shall briefly explain how it has considered future developments\
        \ (e.g., changes in sales volumes, shifts in customer preferences and demand,\
        \ regulatory factors, and new technologies) and how these will potentially\
        \ impact both its GHG emissions and emissions reductions; and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4.34
      ref_id: E1-4.34.f
      description: 'the undertaking shall describe the expected decarbonisation levers
        and their overall quantitative contributions to achieve the GHG emission reduction
        targets (e.g., energy or material efficiency and consumption reduction, fuel
        switching, use of renewable energy, phase out or substitution of product and
        process). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node75
      ref_id: E1-5
      name: Disclosure Requirement E1-5
      description: 'Energy consumption and mix '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
      ref_id: E1-5.35
      description: 'The undertaking shall provide information on its energy consumption
        and mix. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
      ref_id: E1-5.36
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of the undertaking\u2019s total energy consumption in absolute\
        \ value, improvement in energy efficiency, exposure to coal, oil and gas-related\
        \ activities, and the share of renewable energy in its overall energy mix. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
      ref_id: E1-5.37
      description: 'The disclosure required by paragraph 35 shall include the total
        energy consumption in MWh related to own operations disaggregated by: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
      ref_id: E1-5.37.a
      description: 'total energy consumption from fossil sources ( 33 ); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
      ref_id: E1-5.37.b
      description: 'total energy consumption from nuclear sources; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37
      ref_id: E1-5.37.c
      description: 'total energy consumption from renewable sources disaggregated
        by: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
      ref_id: E1-5.37.c.i
      description: 'fuel consumption for renewable sources including biomass (also
        comprising industrial and municipal waste of biologic origin), biofuels, biogas,
        hydrogen from renewable sources ( 34 ), etc.; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
      ref_id: E1-5.37.c.ii
      description: 'consumption of purchased or acquired electricity, heat, steam,
        and cooling from renewable sources; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.37.c
      ref_id: E1-5.37.c.iii
      description: 'consumption of self-generated non-fuel renewable energy. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
      ref_id: E1-5.38
      description: 'The undertaking with operations in high climate impact sectors
        ( 35 ) shall further disaggregate their total energy consumption from fossil
        sources by: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
      ref_id: E1-5.38.a
      description: 'fuel consumption from coal and coal products; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
      ref_id: E1-5.38.b
      description: 'fuel consumption from crude oil and petroleum products; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
      ref_id: E1-5.38.c
      description: 'fuel consumption from natural gas; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
      ref_id: E1-5.38.d
      description: 'fuel consumption from other fossil sources; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.38
      ref_id: E1-5.38.e
      description: 'consumption of purchased or acquired electricity, heat, steam,
        or cooling from fossil sources; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5.39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5
      ref_id: E1-5.39
      description: 'In addition, where applicable, the undertaking shall disaggregate
        and disclose separately its non-renewable energy production and renewable
        energy production in MWh. ( 36 ) '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node105
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
      name: 'Energy intensity based on net revenue '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node106
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
      description: 'The undertaking shall provide information on the energy intensity
        (total energy consumption per net revenue) associated with activities in high
        climate impact sectors. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node107
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
      description: 'The disclosure on energy intensity required by paragraph 40 shall
        only be derived from the total energy consumption and net revenue from activities
        in high climate impact sectors. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node108
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
      description: 'The undertaking shall specify the high climate impact sectors
        that are used to determine the energy intensity required by paragraph 40. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node109
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
      description: 'The undertaking shall disclose the reconciliation to the relevant
        line item or notes in the financial statements of the net revenue amount from
        activities in high climate impact sectors (the denominator in the calculation
        of the energy intensity required by paragraph 40). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node105
      ref_id: E1-6
      name: Disclosure Requirement E1-6
      description: 'Gross Scopes 1, 2, 3 and Total GHG emissions '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.44
      description: 'The undertaking shall disclose in metric tonnes of CO2eq its (
        38 ): '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
      ref_id: E1-6.44.a
      description: 'gross Scope 1 GHG emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
      ref_id: E1-6.44.b
      description: 'gross Scope 2 GHG emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
      ref_id: E1-6.44.c
      description: 'gross Scope 3 GHG emissions; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.44
      ref_id: E1-6.44.d
      description: 'total GHG emissions. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.45
      description: 'The objective of the Disclosure Requirement in paragraph 44 in
        respect of: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
      ref_id: E1-6.45.a
      description: 'gross Scope 1 GHG emissions as required by paragraph 44 (a) is
        to provide an understanding of the direct impacts of the undertaking on climate
        change and the proportion of its total GHG emissions that are regulated under
        emission trading schemes. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
      ref_id: E1-6.45.b
      description: "gross Scope 2 GHG emissions as required by paragraph 44 (b) is\
        \ to provide an understanding of the indirect impacts on climate change caused\
        \ by the undertaking\u2019s consumed energy whether externally purchased or\
        \ acquired. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
      ref_id: E1-6.45.c
      description: "gross Scope 3 GHG emissions as required by paragraph 44 (c) is\
        \ to provide an understanding of the GHG emissions that occur in the undertaking\u2019\
        s upstream and downstream value chain beyond its Scope 1 and 2 GHG emissions.\
        \ For many undertakings, Scope 3 GHG emissions may be the main component of\
        \ their GHG inventory and are an important driver of the undertaking\u2019\
        s transition risks. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.45
      ref_id: E1-6.45.d
      description: "total GHG emissions as required by paragraph 44 (d) is to provide\
        \ an overall understanding of the undertaking\u2019s GHG emissions and whether\
        \ they occur from its own operations or the usptream and donwstream value\
        \ chain. This disclosure is a prerequisite for measuring progress towards\
        \ reducing GHG emissions in accordance with the undertaking\u2019s climate-related\
        \ targets and EU policy goals. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.46
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.46
      description: "When disclosing the information on GHG emissions required under\
        \ paragraph 44, the undertaking shall refer to ESRS 1 paragraphs from 62 to\
        \ 67. In principle, the data on GHG emissions of its associates or joint ventures\
        \ that are part of the undertaking\u2019s upstream and downstream value chain\
        \ (ESRS 1 Paragraph 67) are not limited to the share of equity held. For its\
        \ associates, joint ventures, unconsolidated subsidiaries (investment entities)\
        \ and contractual arrangements that are joint arrangements not structured\
        \ through an entity (i.e., jointly controlled operations and assets), the\
        \ undertaking shall include the GHG emissions in accordance with the extent\
        \ of the undertaking\u2019s operational control over them. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.47
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.47
      description: 'In case of significant changes in the definition of what constitutes
        the reporting undertaking and its upstream and downstream value chain, the
        undertaking shall disclose these changes and explain their effect on the year-to-year
        comparability of its reported GHG emissions (i.e., the effect on the comparability
        of current versus previous reporting period GHG emissions). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.48
      description: 'The disclosure on gross Scope 1 GHG emissions required by paragraph
        44 (a) shall include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48
      ref_id: E1-6.48.a
      description: 'the gross Scope 1 GHG emissions in metric tonnes of CO2eq; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.48
      ref_id: E1-6.48.b
      description: 'the percentage of Scope 1 GHG emissions from regulated emission
        trading schemes. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.49
      description: 'The disclosure on gross Scope 2 GHG emissions required by paragraph
        44 (b) shall include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49
      ref_id: E1-6.49.a
      description: 'the gross location-based Scope 2 GHG emissions in metric tonnes
        of CO2eq; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.49
      ref_id: E1-6.49.b
      description: 'the gross market-based Scope 2 GHG emissions in metric tonnes
        of CO2eq. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.50
      description: 'For Scope 1 and Scope 2 emissions disclosed as required by paragraphs
        44 (a) and (b) the undertaking shall disaggregate the information, separately
        disclosing emissions from: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50
      ref_id: E1-6.50.a
      description: 'the consolidated accounting group (the parent and subsidiaries);
        and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.50
      ref_id: E1-6.50.b
      description: 'investees such as associates, joint ventures, or unconsolidated
        subsidiaries that are not fully consolidated in the financial statements of
        the consolidated accounting group, as well as contractual arrangements that
        are joint arrangements not structured through an entity (i.e., jointly controlled
        operations and assets), for which it has operational control. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.51
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.51
      description: 'The disclosure of gross Scope 3 GHG emissions required by paragraph
        44 (c) shall include GHG emissions in metric tonnes of CO2eq from each significant
        Scope 3 category (i.e. each Scope 3 category that is a priority for the undertaking)
        .  '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6
      ref_id: E1-6.52
      description: 'The disclosure of total GHG emissions required by paragraph 44
        (d) shall be the sum of Scope 1, 2 and 3 GHG emissions required by paragraphs
        44 (a) to (c). The total GHG emissions shall be disclosed with a disaggregation
        that makes a distinction of: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52
      ref_id: E1-6.52.a
      description: 'the total GHG emissions derived from the underlying Scope 2 GHG
        emissions being measured using the location-based method; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6.52
      ref_id: E1-6.52.b
      description: 'the total GHG emissions derived from the underlying Scope 2 GHG
        emissions being measured using the market-based method. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node136
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node17
      name: 'GHG Intensity based on net revenue '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node137
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136
      description: 'The undertaking shall disclose its GHG emissions intensity (total
        GHG emissions per net revenue). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node138
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136
      description: 'The disclosure on GHG intensity required by paragraph 53 shall
        provide the total GHG emissions in metric tonnes of CO2eq (required by paragraph
        44 (d)) per net revenue. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node139
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136
      description: 'The undertaking shall disclose the reconciliation to the relevant
        line item or notes in the financial statements of the net revenue amounts
        (the denominator in the calculation of the GHG emissions intensity required
        by paragraph 53). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136
      ref_id: E1-7
      name: Disclosure Requirement E1-7
      description: 'GHG removals and GHG mitigation projects financed through carbon
        credits '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      ref_id: E1-7.56
      description: 'The undertaking shall disclose: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56
      ref_id: E1-7.56.a
      description: 'GHG removals and storage in metric tonnes of CO2eq resulting from
        projects it may have developed in its own operations, or contributed to in
        its upstream and downstream value chain; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.56
      ref_id: E1-7.56.b
      description: 'the amount of GHG emission reductions or removals from climate
        change mitigation projects outside its value chain it has financed or intends
        to finance through any purchase of carbon credits. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      ref_id: E1-7.57
      description: 'The objective of this Disclosure Requirement is: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57
      ref_id: E1-7.57.a
      description: "to provide an understanding of the undertaking\u2019s actions\
        \ to permanently remove or actively support the removal of GHG from the atmosphere,\
        \ potentially for achieving net-zero targets (as stated in paragraph 60). "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.57
      ref_id: E1-7.57.b
      description: 'to provide an understanding of the extent and quality of carbon
        credits the undertaking has purchased or intends to purchase from the voluntary
        market, potentially for supporting its GHG neutrality claims (as stated in
        paragraph 61). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      ref_id: E1-7.58
      description: 'The disclosure on GHG removals and storage required by paragraph
        56 (a) shall include, if applicable: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58
      ref_id: E1-7.58.a
      description: "the total amount of GHG removals and storage in metric tonnes\
        \ of CO2eq disaggregated and separately disclosed for the amount related to\
        \ the undertaking\u2019s own operations and its upstream and donwstream value\
        \ chain, and broken down by removal activity; and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.58
      ref_id: E1-7.58.b
      description: 'the calculation assumptions, methodologies and frameworks applied
        by the undertaking. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      ref_id: E1-7.59
      description: 'The disclosure on carbon credits required by paragraph 56 (b)
        shall include, if applicable: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59
      ref_id: E1-7.59.a
      description: "the total amount of carbon credits outside the undertaking\u2019\
        s value chain in metric tonnes of CO2eq that are verified against recognised\
        \ quality standards and cancelled in the reporting period; and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.59
      ref_id: E1-7.59.b
      description: "the total amount of carbon credits outside the undertaking\u2019\
        s value chain in metric tonnes of CO2eq planned to be cancelled in the future\
        \ and whether they are based on existing contractual agreements or not. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.60
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      ref_id: E1-7.60
      description: 'In the case where the undertaking discloses a net-zero target
        in addition to the gross GHG emission reduction targets in accordance with
        Disclosure Requirement E1-4, paragraph 30, it shall explain the scope, methodologies
        and frameworks applied and how the residual GHG emissions (after approximately
        90-95% of GHG emission reduction with the possibility for justified sectoral
        variations in line with a recognised sectoral decarbonisation pathway) are
        intended to be neutralised by, for example, GHG removals in its own operations
        and upstream and donwstream value chain. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7
      ref_id: E1-7.61
      description: 'In the case where the undertaking may have made public claims
        of GHG neutrality that involve the use of carbon credits, it shall explain: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61
      ref_id: E1-7.61.a
      description: 'whether and how these claims are accompanied by GHG emission reduction
        targets as required by Disclosure requirement ESRS E1- 4; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61
      ref_id: E1-7.61.b
      description: 'whether and how these claims and the reliance on carbon credits
        neither impede nor reduce the achievement of its GHG emission reduction targets
        (   ), or, if applicable, its net zero target; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7.61
      ref_id: E1-7.61.c
      description: 'the credibility and integrity of the carbon credits used, including
        by reference to recognised quality standards. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136
      ref_id: E1-8
      name: Disclosure Requirement E1-8
      description: 'Internal carbon pricing '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.62
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8
      ref_id: E1-8.62
      description: The undertaking shall disclose whether it applies internal carbon
        pricing schemes, and if so, how they support its decision making and incentivise
        the implementation of climate-related policies and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8
      ref_id: E1-8.63
      description: 'The information required in paragraph 62 shall include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63
      ref_id: E1-8.63.a
      description: 'the type of internal carbon pricing scheme, for example, the shadow
        prices applied for CapEX or research and development (R&D) investment decision
        making, internal carbon fees or internal carbon funds; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63
      ref_id: E1-8.63.b
      description: 'the specific scope of application of the carbon pricing schemes
        (activities, geographies, entities, etc.); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63
      ref_id: E1-8.63.c
      description: 'the carbon prices applied according to the type of scheme and
        critical assumptions made to determine the prices, including the source of
        the applied carbon prices and why these are deemed relevant for their chosen
        application. The undertaking may disclose the calculation methodology of the
        carbon prices including the extent to which these have been set using scientific
        guidance and how their future development is related to science- based carbon
        pricing trajectories; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8.63
      ref_id: E1-8.63.d
      description: "the current year approximate gross GHG emission volumes by Scopes\
        \ 1, 2 and, where applicable, Scope 3 in metric tonnes of CO2eq covered by\
        \ these schemes, as well as their share of the undertaking\u2019s overall\
        \ GHG emissions for each respective Scope. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node136
      ref_id: E1-9
      name: Disclosure Requirement E1-9
      description: 'Anticipated financial effects from material physical and transition
        risks and potential climate-related opportunities '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.64
      description: 'The undertaking shall disclose its: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64
      ref_id: E1-9.64.a
      description: 'anticipated financial effects from material physical risks; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64
      ref_id: E1-9.64.b
      description: 'anticipated financial effects from material transition risks;
        and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.64
      ref_id: E1-9.64.c
      description: 'potential to benefit from material climate-related opportunities. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.65
      description: 'The information required by paragraph 64 is in addition to the
        information on current financial effects required under ESRS 2 SBM-3 para
        48 (d). The objective of this Disclosure Requirement related to: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65
      ref_id: E1-9.65.a
      description: "anticipated financial effects due to material physical risks and\
        \ transition risks is to provide an understanding of how these risks have\
        \ (or could reasonably be expected to have) a material influence on the undertaking\u2019\
        s financial position, financial performance and cash flows, over the short-,\
        \ medium- and long- term. The results of scenario analysis used to conduct\
        \ resilience analysis as required under paragraphs AR 10 to AR 13 should inform\
        \ the assessment of anticipated financial effects from material physical and\
        \ transition risks. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.65
      ref_id: E1-9.65.b
      description: 'potential to pursue material climate-related opportunities is
        to enable an understanding of how the undertaking may financially benefit
        from material climate- related opportunities. This disclosure is complementary
        to the key performance indicators to be disclosed in accordance with Commission
        Delegated Regulation (EU) 2021/2178. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.66
      description: 'The disclosure of anticipated financial effects from material
        physical risks required by paragraph 64 (a) shall include ( 41 ): '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66
      ref_id: E1-9.66.a
      description: 'the monetary amount and proportion (percentage) of assets at material
        physical risk over the short-, medium- and long-term before considering climate
        change adaptation actions; with the monetary amounts of these assets disaggregated
        by acute and chronic physical risk ( 42 ); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66
      ref_id: E1-9.66.b
      description: 'the proportion of assets at material physical risk addressed by
        the climate change adaptation actions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66
      ref_id: E1-9.66.c
      description: 'the location of significant assets at material physical risk (
        43 ); and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.66
      ref_id: E1-9.66.d
      description: 'the monetary amount and proportion (percentage) of net revenue
        from its business activities at material physical risk over the short-, medium-
        and long-term. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.67
      description: 'The disclosure of anticipated financial effects from material
        transition risks required by paragraph 64 (b) shall include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67
      ref_id: E1-9.67.a
      description: 'the monetary amount and proportion (percentage) of assets at material
        transition risk over the short-, medium- and long-term before considering
        climate mitigation actions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67
      ref_id: E1-9.67.b
      description: 'the proportion of assets at material transition risk addressed
        by the climate change mitigation actions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67
      ref_id: E1-9.67.c
      description: "a breakdown of the carrying value of the undertaking\u2019s real\
        \ estate assets by energy-efficiency classes ( 44 ); "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67
      ref_id: E1-9.67.d
      description: 'liabilities that may have to be recognised in financial statements
        over the short-, medium- and long-term; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.67
      ref_id: E1-9.67.e
      description: "the monetary amount and proportion (percentage) of net revenue\
        \ from its business activities at material transition risk over the short-,\
        \ medium- and long-term including, where relevant, the net revenue from the\
        \ undertaking\u2019s customers operating in coal, oil and gas- related activities. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.68
      description: 'The undertaking shall disclose reconciliations to the relevant
        line items or notes in the financial statements of the following: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68
      ref_id: E1-9.68.a
      description: 'significant amounts of the assets and net revenue at material
        physical risk (as required by paragraph 66); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.68
      ref_id: E1-9.68.b
      description: 'significant amounts of the assets, liabilities, and net revenue
        at material transition risk (as required by paragraph 67). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.69
      description: 'For the disclosure of the potential to pursue climate-related
        opportunities required by paragraph 64 (c) the undertaking shall consider
        ( 45 ): '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69
      ref_id: E1-9.69.a
      description: 'its expected cost savings from climate change mitigation and adaptation
        actions; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.69
      ref_id: E1-9.69.b
      description: 'the potential market size or expected changes to net revenue from
        low-carbon products and services or adaptation solutions to which the undertaking
        has or may have access. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9.70
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9
      ref_id: E1-9.70
      description: 'A quantification of the financial effects that arise from opportunities
        is not required if such a disclosure does not meet the qualitative characteristics
        of useful information included under ESRS 1 Appendix B Qualitative characteristics
        of information. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS E1-Appendix A
      name: 'Application Requirements '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node192
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a
      name: 'Strategy '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node192
      ref_id: E1-1 AR
      name: Disclosure Requirement E1-1
      description: 'Transition plan for climate change mitigation '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-1
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar
      ref_id: E1-1 AR 1
      description: "A transition plan relates to the undertaking\u2019s efforts in\
        \ climate change mitigation. When disclosing its transition plan, the undertaking\
        \ is expected to provide a high-level explanation of how it will adjust its\
        \ strategy and business model to ensure compatibility with the transition\
        \ to a sustainable economy and with the limiting of global warming to 1.5\xB0\
        C in line with the Paris Agreement (or an updated inter national agreement\
        \ on climate change) and the objective of achieving climate neutrality by\
        \ 2050 with no or limited overshoot as established in Regulation (EU) 2021/1119\
        \ (European Climate Law), and where applicable, how it will adjust its exposure\
        \ to coal, and oil and gas-related activities. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-2
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar
      ref_id: E1-1 AR 2
      description: "Sectoral pathways have not yet been defined by the public policies\
        \ for all sectors. Hence, the disclosure under paragraph 16 (a) on the compatibility\
        \ of the transition plan with the objective of limiting global warming to\
        \ 1.5\xB0C should be understood as the disclosure of the undertaking\u2019\
        s GHG emissions reduction target. The disclosure under paragraph 16 (a) shall\
        \ be benchmarked in relation to a pathway to 1.5\xB0C. This benchmark should\
        \ be based on either a sectoral decarbonisation pathway if available for the\
        \ undertaking\u2019s sector or an economy- wide scenario bearing in mind its\
        \ limitations (i.e., it is a simple translation of emission reduction objectives\
        \ from the state to undertaking level). This AR should be read also in conjunction\
        \ with AR 26 and AR 27 and the sectoral decarbonisation pathways they refer\
        \ to. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar
      ref_id: E1-1 AR 3
      description: 'When disclosing the information required under paragraph 16(d)
        the undertaking may consider: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3
      ref_id: E1-1 AR 3.a
      description: the cumulative locked-in GHG emissions associated with key assets
        from the reporting year until 2030 and 2050 in tCO2eq. This will be assessed
        as the sum of the estimated Scopes 1 and 2 GHG emissions over the operating
        lifetime of the active and firmly planned key assets. Key assets are those
        owned or controlled by the undertaking, and they consist of existing or planned
        assets (such as stationary or mobile installations, facilities, and equipment)
        that are sources of either significant direct or energy-indirect GHG emissions.
        Firmly planned key assets are those that the undertaking will most likely
        deploy within the next 5 years.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1--ar-3.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3
      ref_id: E1-1 -AR 3.b
      description: "the cumulative locked-in GHG emissions associated with the direct\
        \ use-phase GHG emissions of sold products in tCO2eq, assessed as the sales\
        \ volume of products in the reporting year multiplied by the sum of estimated\
        \ direct use-phase GHG emissions over their expected lifetime. This requirement\
        \ only applies if the undertaking has identified the Scope 3 category \u2018\
        use of sold products\u2019 as significant under Disclosure Requirement E1-6\
        \ paragraph 51; and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-3
      ref_id: E1-1 AR 3.c
      description: 'an explanation of the plans to manage, i.e., to transform, decommission
        or phase out its GHG-intensive and energy-intensive assets and products. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-4
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar
      ref_id: E1-1 AR 4
      description: 'When disclosing the information required under paragraph 16 (e),
        the undertaking shall explain how the alignment of its economic activities
        with the provisions of Commission Delegated Regulation (EU) 2021/2139 is expected
        to evolve over time to support its transition to a sustainable economy. In
        doing so, the undertaking shall take account of the key performance indicators
        required to be disclosed under Article 8 of Regulation (EU) 2020/852 (in particular
        taxonomy- aligned revenue and CapEx and, if applicable, CapEx plans). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar-5
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-1-ar
      ref_id: E1-1 AR 5
      description: "When disclosing the information required under paragraph 16 (g),\
        \ the undertaking shall state whether or not it is excluded from the EU Paris-aligned\
        \ Benchmarks in accordance with the exclusion criteria stated in Articles\
        \ 12(1), points (d) to (g) ( 46 ) and Article 12(2) of  Commission Delegated\
        \ Regulation \t(EU) \t2020/1818 \t(Climate Benchmark Standards Regulation)\
        \ ( 47 ). "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node202
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node192
      name: Disclosure Requirement related to ESRS 2 SBM-3
      description: 'Material impacts, risks and opportunities and their interaction
        with strategy and business model '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-6
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node202
      ref_id: E1.SBM-3.AR-6
      description: When disclosing the information on the scope of the resilience
        analysis as required under paragraph 19 (a), the undertaking shall explain
        which part of its own operations and upstream and downstream value chain as
        well as which material physical risks and transition risks may have been excluded
        from the analysis
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node202
      ref_id: E1.SBM-3.AR-7
      description: 'When disclosing the information on how the resilience analysis
        has been conducted as required under paragraph 19 (b), the undertaking shall
        explain: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7
      ref_id: E1.SBM-3.AR-7.a
      description: 'the critical assumptions about how the transition to a lower-carbon
        and resilient economy will affect its surrounding macroeconomic trends, energy
        consumption and mix, and technology deployment assumptions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7
      ref_id: E1.SBM-3.AR-7.b
      description: 'the time horizons applied and their alignment with the climate
        and business scenarios considered for determining material physical and transition
        risks (paragraphs AR 11to AR 12) and setting GHG emissions reduction targets
        (reported under Disclosure Requirement E1-4); and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-7
      ref_id: E1.SBM-3.AR-7.c
      description: 'how the estimated anticipated financial effects from material
        physical and transition risks (as required by Disclosure Requirement E1-9)
        as well as the mitigation actions and resources (disclosed under Disclosure
        Requirement E1-3) were considered. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node202
      ref_id: E1.SBM-3.AR-8
      description: 'When disclosing the information on the results of the resilience
        analysis as required under paragraph 19 (c), the undertaking shall explain: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8
      ref_id: E1.SBM-3.AR-8.a
      description: "the areas of uncertainties of the resilience analysis and to what\
        \ extent the assets and business activities at risk are considered within\
        \ the definition of the undertaking\u2019s strategy, investment decisions,\
        \ and current and planned mitigation actions; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.sbm-3.ar-8
      ref_id: E1.SBM-3.AR-8.b
      description: 'the ability of the undertaking to adjust or adapt its strategy
        and business model to climate change over the short-, medium- and long-term,
        including securing ongoing access to finance at an affordable cost of capital,
        the ability to redeploy, upgrade or decommission existing assets, shifting
        its products and services portfolio, or reskilling its workforce. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node211
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a
      name: 'Impact, risk and opportunity management '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node212
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node211
      name: 'Disclosure Requirement related to ESRS 2 IRO-1 '
      description: Description of the processes to identify and assess material climate-related
        impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.9
      description: 'When disclosing the information on the processes to identify and
        assess climate impacts as required under paragraph 20 (a), the undertaking
        shall explain how it has: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9
      ref_id: E1.IRO-1-AR.9.a
      description: 'screened its activities and plans in order to identify actual
        and potential future GHG emission sources and, if applicable, drivers for
        other climate-related impacts (e.g., emissions of black carbon or tropospheric
        ozone or land-use change) in own operations and along the value chain; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.9
      ref_id: E1.IRO-1-AR.9.b
      description: 'assessed its actual and potential impacts on climate change (i.e.,
        its total GHG emissions). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.10
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.10
      description: 'The undertaking may link the information disclosed under paragraphs
        20 (a) and AR 9 to the information disclosed under the following Disclosure
        Requirements: Disclosure Requirement E1-1, paragraph 16 (d) on locked-in GHG
        emissions; Disclosure Requirement E1-4 and Disclosure Requirement E1-6. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.11
      description: 'When disclosing the information on the processes to identify and
        assess physical risks as required under paragraph 20 (b), the undertaking
        shall explain whether and how: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11
      ref_id: E1.IRO-1-AR.11.a
      description: 'it has identified climate-related hazards (see table below) over
        the short-, medium- and long-term and screened whether its assets and business
        activities may be exposed to these hazards; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11
      ref_id: E1.IRO-1-AR.11.b
      description: 'it has defined short-, medium- and long-term time horizons and
        how these definitions are linked to the expected lifetime of its assets, strategic
        planning horizons and capital allocation plans; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11
      ref_id: E1.IRO-1-AR.11.c
      description: "it has assessed the extent to which its assets and business activities\
        \ may be exposed and are sensitive to the identified climate-related hazards,\
        \ taking into consideration the likelihood, magnitude and duration of the\
        \ hazards as well as the geospatial coordinates (such as Nomenclature of Territorial\
        \ Units of Statistics- NUTS for the EU territory) specific to the undertaking\u2019\
        s locations and supply chains; and \t "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.11
      ref_id: E1.IRO-1-AR.11.d
      description: "the identification of climate-related hazards and the assessment\
        \ of exposure and sensitivity are informed by high emissions climate scenarios,\
        \ which may, for example, be based on IPCC SSP5-8.5, relevant regional climate\
        \ projections based on these emission scenarios, or NGFS (Network for Greening\
        \ the Financial System) climate scenarios with high physical risk such as\
        \ \u2018Hot house world\u2019 or \u2018Too little, too late\u2019. For general\
        \ requirements regarding climate-related scenario analysis see paragraphs\
        \ 18, 19, AR 13 to AR 15. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.12
      description: 'When disclosing the information on the processes to identify transition
        risks and opportunities as required under paragraph 20 (c), the undertaking
        shall explain whether and how it has: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12
      ref_id: E1.IRO-1-AR.12.a
      description: 'identified transition events (see the table with examples below)
        over the short-, medium- and long-term and screened whether its assets and
        business activities may be exposed to these events. In case of transition
        risks and opportunities, what is considered long-term may cover more than
        10 years and may be aligned with climate-related public policy goals; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12
      ref_id: E1.IRO-1-AR.12.b
      description: 'assessed the extent to which its assets and business activities
        may be exposed and are sensitive to the identified transition events, taking
        into consideration the likelihood, magnitude and duration of the transition
        events; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12
      ref_id: E1.IRO-1-AR.12.c
      description: "informed the identification of transition events and the assessment\
        \ of exposure by climate-related scenario analysis, considering at least a\
        \ scenario consistent with the Paris Agreement and limiting climate change\
        \ to 1.5\xB0C, for example, based on scenarios of the International Energy\
        \ Agency (Net zero Emissions by 2050, Sustainable Development Scenario, etc),\
        \ or NGFS (Network for Greening the Financial System) climate scenarios. For\
        \ the general requirements related to climate-related scenario analysis see\
        \ paragraphs 18, 19, AR 13 to AR 15; and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.12
      ref_id: E1.IRO-1-AR.12.d
      description: 'identified assets and business activities that are incompatible
        with or need significant efforts to be compatible with a transition to a climate-neutral
        economy (for example, due to significant locked-in GHG emissions or incompatibility
        with the requirements for Taxonomy-alignment under Commission Delegated Regulation
        (EU) 2021/2139). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.13
      description: 'When disclosing the information required under paragraphs 19,
        20, 21, AR 10 and AR 11, the undertaking shall explain how it has used climate-related
        scenario analysis that is commensurate to its circumstances to inform the
        identification and assessment of physical and transition risks and opportunities
        over the short-, medium- and long- term, including: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13
      ref_id: E1.IRO-1-AR.13.a
      description: 'which scenarios were used, their sources and alignment with state-
        of-the-art science; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13
      ref_id: E1.IRO-1-AR.13.b
      description: 'narratives, time horizons, and endpoints used with a discussion
        of why it believes the range of scenarios used covers its plausible risks
        and uncertainties; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13
      ref_id: E1.IRO-1-AR.13.c
      description: 'the key forces and drivers taken into consideration in each scenario
        and why these are relevant to the undertaking, for example, policy assumptions,
        macroeconomic trends, energy usage and mix, and technology assumptions; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.13
      ref_id: E1.IRO-1-AR.13.d
      description: "key inputs and constraints of the scenarios, including their level\
        \ of detail (e.g., whether the analysis of physical climate-related risks\
        \ is based on geospatial coordinates specific to the undertaking\u2019s locations\
        \ or national- or regional-level broad data). "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.14
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.14
      description: "When conducting scenario analysis, the undertaking may consider\
        \ the following guidance: TCFD Technical Supplement on \u2018The Use of Scenario\
        \ Analysis in Disclosure of Climate-Related Risks and Opportunities\u2019\
        \ (2017); TCFD \u2018Guidance on Scenario Analysis for Non- Financial Companies\u2019\
        \ (2020); ISO 14091:2021 \u2018Adaptation to climate change \u2014 Guidelines\
        \ on vulnerability, impacts and risk assessment\u2019; any other recognised\
        \ industry standards such as NGFS (Network for Greening the Financial System);\
        \ and EU, national, regional and local regulations. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1.iro-1-ar.15
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node212
      ref_id: E1.IRO-1-AR.15
      description: 'The undertaking shall briefly explain how the climate scenarios
        used are compatible with the critical climate-related assumptions made in
        the financial statements. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node211
      ref_id: E1-2 AR
      name: Disclosure Requirement E1-2
      description: 'Policies related to climate change mitigation and adaptation '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar-16
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar
      ref_id: E1-2 AR 16
      description: 'Policies related to either climate change mitigation or climate
        adaptation may be disclosed separately as their objectives, people involved,
        actions and resources needed to implement them are different. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar-17
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar
      ref_id: E1-2 AR 17
      description: "Policies related to climate change mitigation address the management\
        \ of the undertaking\u2019s GHG emissions, GHG removals and transition risks\
        \ over different time horizons, in its own operations and/or in the upstream\
        \ and downstream value chain. The requirement under paragraph 22 may relate\
        \ to stand-alone climate change mitigation policies as well as relevant policies\
        \ on other matters that indirectly support climate change mitigation including\
        \ training policies, procurement or supply chain policies, investment policies,\
        \ or product development policies. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar-18
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-2-ar
      ref_id: E1-2 AR 18
      description: "Policies related to climate change adaptation address the management\
        \ of the undertaking\u2019s physical climate risks and of its transition risks\
        \ related to climate change adaptation. The requirement under paragraphs 22\
        \ and 25 may relate to stand-alone climate change adaptation policies as well\
        \ as relevant policies on other matters that indirectly support climate change\
        \ adaptation including training policies, and emergency or health and safety\
        \ policies. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node211
      ref_id: E1-3 AR
      name: Disclosure Requirements E1-3
      description: 'Actions and resources in relation to climate change policies '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar
      ref_id: E1-3 AR 19
      description: 'When disclosing the information on actions as required under paragraphs
        29 (a) and 29 (b), the undertaking may: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19
      ref_id: E1-3 AR 19.a
      description: 'disclose its key actions taken and/or plans to implement climate
        change mitigation and adaptation policies in its single or separate actions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19
      ref_id: E1-3 AR 19.b
      description: 'aggregate types of mitigation actions (decarbonisation levers)
        such as energy efficiency, electrification, fuel switching, use of renewable
        energy, products change, and supply-chain decarbonisation that fit the undertakings''
        specific actions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19
      ref_id: E1-3 AR 19.c
      description: 'disclose the list of key mitigation actions alongside the measurable
        targets (as required by Disclosure Requirement E1-4) with disaggregation by
        decarbonisation levers; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-19
      ref_id: E1-3 AR 19.d
      description: 'disclose the climate change adaptation actions by type of adaptation
        solution such as nature-based adaptation, engineering, or technological solutions. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-20
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar
      ref_id: E1-3 AR 20
      description: "When disclosing the information on resources as required under\
        \ paragraph 29 (c), the undertaking shall only disclose the significant OpEx\
        \ and CapEx amounts required for the implementation of the actions as the\
        \ purpose of this information is to demonstrate the credibility of its actions\
        \ rather than to reconcile the disclosed amounts to the financial statements.\
        \ The disclosed CapEx and OpEx amounts shall be the additions made to both\
        \ tangible and intangible assets during the current financial year as well\
        \ as the planned additions for future periods of implementing the actions.\
        \ The disclosed amounts shall only be the incremental financial investments\
        \ directly contributing to the achievement of the undertaking\u2019s targets. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-21
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar
      ref_id: E1-3 AR 21
      description: "In line with the requirements of ESRS 2 MDR-A, the undertaking\
        \ shall explain if and to what extent its ability to implement the actions\
        \ depends on the availability and allocation of resources. Ongoing access\
        \ to finance at an affordable cost of capital can be critical for the implementation\
        \ of the undertaking\u2019s actions, which include its adjustments to supply/demand\
        \ changes or its related acquisitions and significant research and development\
        \ (R&D) investments. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar-22
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-3-ar
      ref_id: E1-3 AR 22
      description: 'The amounts of OpEx and CapEx required for the implementation
        of the actions disclosed under paragraph 29 (c) shall be consistent with the
        key performance indicators (CapEx and OpEx key performance indicators) and,
        if applicable, the CapEx plan required by Commission Delegated Regulation
        (EU) 2021/2178. The undertaking shall explain any potential differences between
        the significant OpEx and CapEx amounts disclosed under this Standard and the
        key performance indicators disclosed under Commission Delegated Regulation
        (EU) 2021/2178 due to, for instance, the disclosure of non-eligible economic
        activities as defined in that delegated regulation. The undertaking may structure
        its actions by economic activity to compare its OpEx and CapEx, and if applicable
        its OpEx and/or CapEx plans to its Taxonomy-aligned key performance indicators. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node247
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-appendix-a
      name: 'Metrics and targets '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247
      ref_id: E1-4 AR
      name: Disclosure Requirement E1-4
      description: 'Targets related to climate change mitigation and adaptation '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-23
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 23
      description: 'Under paragraph 34 (a), the undertaking may disclose GHG emission
        reduction targets in intensity value. Intensity targets are formulated as
        ratios of GHG emissions relative to a unit of physical activity or economic
        output. Relevant units of activity or output are referred to in ESRS sector-specific
        standards. In cases where the undertaking has only set a GHG intensity reduction
        target, it shall nevertheless disclose the associated absolute values for
        the target year and interim target year (s). This may result in a situation
        where an undertaking is required to disclose an increase of absolute GHG emissions
        for the target year and interim target year(s), for example because it anticipates
        organic growth of its business. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-24
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 24
      description: 'When disclosing the information required under paragraph 34 (b),
        the undertaking shall specify the share of the target related to each respective
        GHG emission Scope (1, 2 or 3). The undertaking shall state the method used
        to calculate Scope 2 GHG emissions included in the target (i.e., either the
        location-based or market-based method). If the boundary of the GHG emission
        reduction target diverges from that of the GHG emissions reported under Disclosure
        Requirement E1-6, the undertaking shall disclose which gases are covered,
        the respective percentage of Scope 1, 2, 3 and total GHG emissions covered
        by the target. For the GHG emission reduction targets of its subsidiaries,
        the undertaking shall analogously apply these requirements at the level of
        the subsidiary. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 25
      description: 'When disclosing the information required under paragraph 34(c)
        on base year and baseline value: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25
      ref_id: E1-4 AR 25.a
      description: 'the undertaking shall briefly explain how it has ensured that
        the baseline value against which the progress towards the target is measured
        is representative in terms of the activities covered and the influences from
        external factors (e.g., temperature anomalies in a certain year influencing
        the amount of energy consumption and related GHG emissions). This can be done
        by the normalisation of the baseline value, or, by using a baseline value
        that is derived from a 3-year average if this increases the representativeness
        and allows a more faithful representation; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25
      ref_id: E1-4 AR 25.b
      description: 'the baseline value and base year shall not be changed unless significant
        changes in either the target or reporting boundary occur. In such a case,
        the undertaking shall explain how the new baseline value affects the new target,
        its achievement and presentation of progress over time. To foster comparability,
        when setting new targets, the undertaking shall select a recent base year
        that does not precede the first reporting year of the new target period by
        longer than 3 years. For example, for 2030 as the target year and a target
        period between 2025 and 2030, the base year shall be selected from the period
        between 2022 and 2025; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25
      ref_id: E1-4 AR 25.c
      description: "the undertaking shall update its base year from 2030 and after\
        \ every 5-year period thereafter. This means that before 2030, the base years\
        \ chosen by undertakings\u2019 may be either the currently applied base year\
        \ for existing targets or the first year of application of the sustainability\
        \ reporting requirements as set out in Article 5(2) of Directive (EU) 2022/2464\
        \ (2024, 2025 or 2026) and, after 2030, every 5 years (2030, 2035, etc); and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25.d
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-25
      ref_id: E1-4 AR 25.d
      description: 'when presenting climate-related targets, the undertaking may disclose
        the progress in meeting these targets made before its current base year. In
        doing so, the undertaking shall, to the greatest extent possible, ensure that
        the information on past progress is consistent with the requirements of this
        Standard. In the case of methodological differences, for example, regarding
        target boundaries, the undertaking shall provide a brief explanation for these
        differences. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-26
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 26
      description: "When disclosing the information required under paragraphs 34 (d)\
        \ and 34 (e), the undertaking shall present the information over the target\
        \ period with reference to a sector- specific, if available, or a cross-sector\
        \ emission pathway compatible with limiting global warming to 1.5\xB0C. For\
        \ this purpose, the undertaking shall calculate a 1.5\xB0C aligned reference\
        \ target value for Scope 1 and 2 (and, if applicable, a separate one for Scope\
        \ 3) against which its own GHG emission reduction targets or interim targets\
        \ in the respective Scopes can be compared. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-27
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 27
      description: "The reference target value may be calculated by multiplying the\
        \ GHG emissions in the base year with either a sector-specific (sectoral decarbonisation\
        \ methodology) or cross-sector (contraction methodology) emission reduction\
        \ factor. These emission reduction factors can be derived from different sources.\
        \ The undertaking should ensure that the source used is based on an emission\
        \ reduction pathway compatible with limiting global warming to 1.5\xB0C. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-28
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 28
      description: 'The emission reduction factors are subject to further development.
        Consequently, undertakings are encouraged to only use updated publicly available
        information. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-29
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 29
      description: "The reference target value is dependent on the base year and baseline\
        \ emissions of the undertaking\u2019s GHG emission reduction target. As a\
        \ result, the reference target value for undertakings with a recent base year\
        \ or from higher baseline emissions may be less challenging to achieve than\
        \ it will be for undertakings that have already taken ambitious past actions\
        \ to reduce GHG emissions. Therefore, undertakings that have in the past achieved\
        \ GHG emissions reductions compatible with either a 1.5\xB0C-aligned cross-sector\
        \ or sector-specific pathway, may adjust their baseline emissions accordingly\
        \ to determine the reference target value. Accordingly, if the undertaking\
        \ is adjusting the baseline emissions to determine the reference target value,\
        \ it shall not consider GHG emission reductions that precede the year 2020\
        \ and it shall provide appropriate evidence of its past achieved GHG emission\
        \ reduction. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar
      ref_id: E1-4 AR 30
      description: 'When disclosing the information required under paragraph 34 (f),
        the undertaking shall explain: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30
      ref_id: E1-4 AR 30.a
      description: 'by reference to its climate change mitigation actions, the decarbonisation
        levers and their estimated quantitative contributions to the achievement of
        its GHG emission reduction targets broken down by each Scope (1, 2 and 3); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30
      ref_id: E1-4 AR 30.b
      description: 'whether it plans to adopt new technologies and the role of these
        to achieve its GHG emission reduction targets; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30
      ref_id: E1-4 AR 30.c
      description: "whether and how it has considered a diverse range of climate scenarios,\
        \ at least including a climate scenario compatible with limiting global warming\
        \ to 1.5\xB0C, to detect relevant environmental-, societal-, technology-,\
        \ market- and policy-related developments and determine its decarbonisation\
        \ levers. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-4-ar-30
      ref_id: E1-4 AR 31
      description: 'The undertaking may present its GHG emission reduction targets
        together with its climate change mitigation actions (see paragraph AR 19)
        as a table or graphical pathway showing developments over time. The following
        figure and table provide examples combining targets and decarbonisation levers: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247
      ref_id: E1-5 AR
      name: Disclosure Requirement E1-5
      description: 'Energy consumption and mix '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node266
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar
      name: 'Calculation guidance '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266
      ref_id: E1-5 AR 32
      description: 'When preparing the information on energy consumption required
        under paragraph 35, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.a
      description: 'only report energy consumed from processes owned or controlled
        by the undertaking applying the same perimeter applied for reporting GHG Scopes
        1 and 2 emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.b
      description: 'exclude feedstocks and fuels that are not combusted for energy
        purposes. The undertaking that consumes fuel as feedstocks can disclose information
        on this consumption separately from the required disclosures; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.c
      description: 'ensure all quantitative energy-related information is reported
        in either Mega-Watt- hours (MWh) in Lower Heating Value or net calorific value.
        If raw data of energy- related information is only available in energy units
        other than MWh (such as Giga-Joules (GJ) or British Thermal Units (Btu)),
        in volume units (such as cubic feet or gallons) or in mass units (such as
        kilograms or pounds), they shall be converted to MWh using suitable conversion
        factors (see for example Annex II of the Fifth Assessment IPCC report). Conversion
        factors for fuels shall be made transparent and applied in a consistent manner; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.d
      description: 'ensure all quantitative energy-related information is reported
        as final energy consumption, referring to the amount of energy the undertaking
        actually consumes using for example the table in Annex IV of Directive 2012/27
        of the European Parliament and of the Council ( 48 ) on energy efficiency; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.e
      description: 'avoid double counting fuel consumption when disclosing self- generated
        energy consumption. If the undertaking generates electricity from either a
        non-renewable or renewable fuel source and then consumes the generated electricity,
        the energy consumption shall be counted only once under fuel consumption; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.f
      description: 'not offset energy consumption even if onsite generated energy
        is sold to and used by a third party; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.g
      description: "not count energy that is sourced from within the organisational\
        \ boundary under \u2018purchased or acquired\u2019 energy; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.h
      description: "account for steam, heat or cooling received as \u2018waste energy\u2019\
        \ from a third party\u2019s industrial processes under \u2018purchased or\
        \ acquired\u2019 energy; "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.i
      description: "account for renewable hydrogen ( 49 ) as a renewable fuel. Hydrogen\
        \ that is not completely derived from renewable sources shall be included\
        \ under \u2018fuel consumption from other non-renewable sources\u2019; and "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32.j
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-32
      ref_id: E1-5 AR 32.j
      description: 'adopt a conservative approach when splitting the electricity,
        steam, heat or cooling between renewable and non-renewable sources based on
        the approach applied to calculate market-based Scope 2 GHG emissions. The
        undertaking shall only consider these energy consumptions as deriving from
        renewable sources if the origin of the purchased energy is clearly defined
        in the contractual arrangements with its suppliers (renewable power purchasing
        agreement, standardised green electricity tariff, market instruments like
        Guarantee of Origin from renewable sources in Europe ( 50 ) or similar instruments
        like Renewable Energy Certificates in the US and Canada, etc.). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266
      ref_id: E1-5 AR 33
      description: 'The information required under paragraph 38 is applicable if the
        undertaking is operating in at least one high climate impact sector.  The
        information required under paragraph 38 (a) to (e). shall also include energy
        from fossil sources consumed in operations that are not in high climate impact
        sectors. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266
      ref_id: E1-5 AR 34
      description: 'The information on Energy consumption and mix may be presented
        using the following tabular format for high climate impact sectors and for
        all other sector by omitting rows (1) to (5). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node266
      ref_id: E1-5 AR 35
      description: 'The total energy consumption with a distinction between fossil,
        nuclear and renewable energy consumption may be presented graphically in the
        sustainability statement showing developments over time (e.g., through a pie
        or bar chart). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node281
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar
      name: 'Energy intensity based on net revenue '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node282
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node281
      name: 'Calculation guidance '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node282
      ref_id: E1-5 AR 36
      description: 'When preparing the information on energy intensity required under
        paragraph 40, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36
      ref_id: E1-5 AR 36.a
      description: 'calculate the energy intensity ratio using the following formula: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36
      ref_id: E1-5 AR 36.b
      description: 'express the total energy consumption in MWh and the net revenue
        in monetary units (e.g., Euros); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36
      ref_id: E1-5 AR 36.c
      description: 'the numerator and denominator shall only consist of the proportion
        of the total final energy consumption (in the numerator) and net revenue (in
        the denominator) that are attributable to activities in high climate impact
        sectors. In effect, there should be consistency in the scope of both the numerator
        and denominator; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36
      ref_id: E1-5 AR 36.d
      description: 'calculate the total energy consumption in line with the requirement
        in paragraph 37; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-36
      ref_id: E1-5 AR 36.e
      description: 'calculate the net revenue in line with the accounting standards
        requirements applicable for the financial statements, i.e., IFRS 15 Revenue
        from Contracts with Customers or local GAAP requirements. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node282
      ref_id: E1-5 AR 37
      description: 'The quantitative information may be presented in the following
        table. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node290
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node281
      name: Connectivity of energy intensity based on net revenue with financial reporting
        information
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node290
      ref_id: E1-5 AR 38
      description: 'The reconciliation of net revenue from activities in high climate
        impact sectors to the relevant financial statements line item or disclosure
        (as required by paragraph 43) may be presented either: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38
      ref_id: E1-5 AR 38.a
      description: 'by a cross-reference to the related line item or disclosure in
        the financial statements; or '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-5-ar-38
      ref_id: E1-5 AR 38.b
      description: 'If the net revenue cannot be directly cross-referenced to a line
        item or disclosure in the financial statements, by a quantitative reconciliation
        using the below tabular format.  '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247
      ref_id: E1-6 AR
      name: Disclosure Requirements E1-6
      description: 'Gross Scopes 1, 2, 3 and Total GHG emissions '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node295
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar
      name: 'Calculation guidance '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 39
      description: 'When preparing the information for reporting GHG emissions as
        required by paragraph 44, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39
      ref_id: E1-6 AR 39.a
      description: 'consider the principles, requirements and guidance provided by
        the GHG Protocol Corporate Standard (version 2004). The undertaking may consider
        Commission Recommendation (EU) 2021/2279 ( 51 ) or the requirements stipulated
        by EN ISO 14064-1:2018. If the undertaking already applies the GHG accounting
        methodology of ISO 14064- 1: 2018, it shall nevertheless comply with the requirements
        of this standard (e.g., regarding reporting boundaries and the disclosure
        of market-based Scope 2 GHG emissions); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39
      ref_id: E1-6 AR 39.b
      description: 'disclose the methodologies, significant assumptions and emissions
        factors used to calculate or measure GHG emissions accompanied by the reasons
        why they were chosen, and provide a reference or link to any calculation tools
        used; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39
      ref_id: E1-6 AR 39.c
      description: 'include emissions of CO2, CH4, N2O, HFCs, PFCs, SF6, and NF3.
        Additional GHG may be considered when significant; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-39
      ref_id: E1-6 AR 39.d
      description: 'use the most recent Global Warming Potential (GWP) values published
        by the IPCC based on a 100-year time horizon to calculate CO2eq emissions
        of non-CO2 gases. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 40
      description: 'When preparing the information for reporting GHG emissions from
        its associates, joint ventures, unconsolidated subsidiaries (investment entities)
        and contractual arrangements as required by paragraph 50, the undertaking
        shall consolidate 100% of the GHG emissions of the entities it operationally
        controls. In practice, this happens when the undertakings holds the license
        - or permit - to operate the assets from these associates, joint ventures,
        unconsolidated subsidiaries (investment entities) and contractual arrangements.
        When the undertaking has a contractually defined part-time operational control,
        it shall consolidate 100% the GHG emitted during the time of its operational
        control. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 41
      description: 'In line with ESRS 1 chapter 3.7, the undertaking shall disaggregate
        information on its GHG emissions as appropriate. For example, the undertaking
        may disaggregate its Scope 1, 2, 3, or total GHG emissions by country, operating
        segments, economic activity, subsidiary, GHG category (CO2, CH4, N2O, HFCs,
        PFCs, SF6, NF3, and other GHG considered by the undertaking) or source type
        (stationary combustion, mobile combustion, process emissions and fugitive
        emissions). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 42
      description: "An undertaking might have a different reporting period from some\
        \ or all of the entities in its value chain. In such circumstances, the undertaking\
        \ is permitted to measure its GHG emissions in accordance with paragraph 44\
        \ using information for reporting periods that are different from its own\
        \ reporting period if that information is obtained from entities in its value\
        \ chain with reporting periods that are different from the undertaking\u2019\
        s reporting period, on the condition that: "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42
      ref_id: E1-6 AR 42.a
      description: 'the undertaking uses the most recent data available from those
        entities in its value chain to measure and disclose its greenhouse gas emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42
      ref_id: E1-6 AR 42.b
      description: 'the length of the reporting periods is the same; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-42
      ref_id: E1-6 AR 42.c
      description: "the undertaking discloses the effects of significant events and\
        \ changes in circumstances (relevant to its GHG emissions) that occur between\
        \ the reporting dates of the entities in its value chain and the date of the\
        \ undertaking\u2019s general purpose financial statements. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 43
      description: 'When preparing the information on gross Scope 1 GHG emissions
        required under paragraph 48 (a), the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43
      ref_id: E1-6 AR 43.a
      description: 'calculate or measure GHG emissions from stationary combustion,
        mobile combustion, process emissions and fugitive emissions; and use suitable
        activity data that include the non-renewable fuel consumption; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43
      ref_id: E1-6 AR 43.b
      description: 'use suitable and consistent emission factors; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43
      ref_id: E1-6 AR 43.c
      description: 'disclose biogenic emissions of CO2 from the combustion or bio-
        degradation of biomass separately from the Scope 1 GHG emissions, but include
        emissions of other types of GHG (in particular CH4 and N2O); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43
      ref_id: E1-6 AR 43.d
      description: 'not include any removals, or any purchased, sold or transferred
        carbon credits or GHG allowances in the calculation of Scope 1 GHG emissions;
        and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-43
      ref_id: E1-6 AR 43.e
      description: 'for activities reporting under the EU ETS, report on Scope 1 emissions
        following the EU ETS methodology. The EU ETS methodology may also be applied
        to activities in geographies and sectors that are not covered by the EU ETS. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 44
      description: 'When preparing the information on the percentage of Scope 1 GHG
        emissions from regulated emission trading schemes required under paragraph
        48 (b), the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44
      ref_id: E1-6 AR 44.a
      description: 'consider GHG emissions from the installations it operates that
        are subject to regulated Emission Trading Schemes (ETS), including the EU-ETS,
        national ETS and non-EU ETS, if applicable; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44
      ref_id: E1-6 AR 44.b
      description: 'only include emissions of CO2, CH4, N2O, HFCs, PFCs, SF6, and
        NF3; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44
      ref_id: E1-6 AR 44.c
      description: 'ensure the same accounting period for gross Scope 1 GHG emissions
        and GHG emissions regulated under the ETS; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-44
      ref_id: E1-6 AR 44.d
      description: 'calculate the share by using the following formula:  GHG Emissions
        in (t CO 2 eq) from EU ETS installations + national ETS installations + nonEU
        ETS installations / Scope 1 GHG emissions (t CO2eq) '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 45
      description: 'When preparing the information on gross Scope 2 GHG emissions
        required under paragraph 49, the undertaking shall:  '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      ref_id: E1-6 AR 45.a
      description: 'consider the principles and requirements of the GHG Protocol Scope
        2 Guidance (version 2015, in particular the Scope 2 quality criteria in chapter
        7.1 relating to contractual instruments); it may also consider Commission
        Recommendation (EU) 2021/2279 or the relevant requirements for the quantification
        of indirect GHG emissions from imported energy in EN ISO 14064-1:2018; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      ref_id: E1-6 AR 45.b
      description: 'include purchased or acquired electricity, steam, heat, and cooling
        consumed by the undertaking; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      ref_id: E1-6 AR 45.c
      description: 'avoid double counting of GHG emissions reported under Scope 1
        or 3; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      ref_id: E1-6 AR 45.d
      description: "apply the location-based and market-based methods to calculate\
        \ Scope 2 GHG emissions and provide information on the share and types of\
        \ contractual instruments. Location-based method quantifies Scope 2 GHG emissions\
        \ based on average energy generation emission factors for defined locations,\
        \ including local, subnational, or national boundaries (GHG Protocol, \u2018\
        Scope 2 Guidance\u2019, Glossary, 2015). Market-based method quantifies Scope\
        \ 2 GHG emissions based on GHG emissions emitted by the generators from which\
        \ the reporting entity contractually purchases electricity bundled with instruments,\
        \ or unbundled instruments on their own (GHG Protocol, \u2018Scope 2 Guidance\u2019\
        , Glossary, 2015); in this case, the undertaking may disclose the share of\
        \ market-based scope 2 GHG emissions linked to purchased electricity bundled\
        \ with instruments such as Guarantee of Origins or Renewable Energy Certificates.\
        \ The undertaking shall provide information about the share and types of contractual\
        \ instruments used for the sale and purchase of energy bundled with attributes\
        \ about the energy generation or for unbundled energy attribute claims. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      ref_id: E1-6 AR 45.e
      description: 'disclose biogenic emissions of CO2 carbon from the combustion
        or biodegradation of biomass separately from the Scope 2 GHG emissions but
        include emissions of other types of GHG (in particular CH4 and N2O). In case
        the emission factors applied do not separate the percentage of biomass or
        biogenic CO2, the undertaking shall disclose this. In case GHG emissions other
        than CO2 (particularly CH4 and N2O) are not available for, or excluded from,
        location-based grid average emissions factors or with the market- based method
        information, the undertaking shall disclose this. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-45
      ref_id: E1-6 AR 45.f
      description: 'not include any removals, or any purchased, sold or transferred
        carbon credits or GHG allowances in the calculation of Scope 2 GHG emissions. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 46
      description: 'When preparing the information on gross Scope 3 GHG emissions
        required under paragraph 51, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.a
      description: 'consider the principles and provisions of the GHG Protocol Corporate
        Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011); and
        it may consider Commission Recommendation (EU) 2021/2279 or the relevant requirements
        for the quantification of indirect GHG emissions from EN ISO 14064- 1:2018; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.b
      description: "if it is a financial institution, consider the GHG Accounting\
        \ and Reporting Standard for the Financial Industry from the Partnership for\
        \ Carbon Accounting Financial (PCAF), specifically part A \u2018Financed Emissions\u2019\
        \ (version December 2022); "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.c
      description: 'screen its total Scope 3 GHG emissions based on the 15 Scope 3
        categories identified by the GHG Protocol Corporate Standard and GHG Protocol
        Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version
        2011) using appropriate estimates. Alternatively, it may screen its indirect
        GHG emissions based on the categories provided by EN ISO 14064-1:2018 clause
        5.2.4 (excluding indirect GHG emissions from imported energy); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.d
      description: 'identify and disclose its significant Scope 3 categories based
        on the magnitude of their estimated GHG emissions and other criteria provided
        by GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard
        (Version 2011, p. 61 and 65- 68) or EN ISO 14064-1:2018 Annex H.3.2, such
        as financial spend, influence, related transition risks and opportunities
        or stakeholder views; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.e
      description: 'calculate or estimate GHG emissions in significant Scope 3 categories
        using suitable emissions factors; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.f
      description: "update Scope 3 GHG emissions in each significant category every\
        \ year on the basis of current activity data; update the full Scope 3 GHG\
        \ inventory at least every 3 years or on the occurrence of a significant event\
        \ or a significant change in circumstances (a significant event or significant\
        \ change in circumstances can, for example, relate to changes in the undertaking\u2019\
        s activities or structure, changes in the activities or structure of its upstream\
        \ and downstream value chain(s), a change in calculation methodology or in\
        \ the discovery of errors);\u201D); "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.g
      description: "disclose the extent to which the undertaking\u2019s Scope 3 GHG\
        \ emissions are measured using inputs from specific activities within the\
        \ entity\u2019s upstream and downstream value chain, and disclose the percentage\
        \ of emissions calculated using primary data obtained from suppliers or other\
        \ value chain partners. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.h
      description: 'for each significant Scope 3 GHG category, disclose the reporting
        boundaries considered, the calculation methods for estimating the GHG emissions
        as well as if and which calculation tools were applied. The Scope 3 categories
        should be consistent with the GHGP and include: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h
      ref_id: E1-6 AR 46.h.i
      description: 'indirect Scope 3 GHG emissions from the consolidated accounting
        group (the parent and its subsidiaries), '
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-ar-46.h.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h
      ref_id: ESRS E1-AR 46.h.ii
      description: 'indirect Scope 3 GHG emissions from associates, joint ventures,
        and unconsolidated subsidiaries for which the undertaking has the ability
        to control the operational activities and relationships (i.e., operational
        control), '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.h
      ref_id: E1-6 AR 46.h.iii
      description: "Scope 1, 2 and 3 GHG emissions from associates, joint ventures,\
        \ unconsolidated subsidiaries (investment entities) and joint arrangements\
        \ for which the undertaking does not have operational control and when these\
        \ entities are part of the undertaking\u2019s upstream and dopwnstream value\
        \ chain. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.i
      description: 'disclose a list of Scope 3 GHG emissions categories included in
        and excluded from the inventory with a justification for excluded Scope 3
        categories; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.j
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.j
      description: 'disclose biogenic emissions of CO 2 from the combustion or biodegradation
        of biomass that occur in its upstream and downstream value chain separately
        from the gross Scope 3 GHG emissions, and include emissions of other types
        of GHG (such as CH 4 and N2O), and emissions of CO2 that occur in the life
        cycle of biomass other than from combustion or biodegradation (such as GHG
        emissions from processing or transporting biomass) in the calculation of Scope
        3 GHG emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46.k
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-46
      ref_id: E1-6 AR 46.k
      description: 'not include any removals, or any purchased, sold or transferred
        carbon credits or GHG allowances in the calculation of Scope 3 GHG emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 47
      description: 'When preparing the information on the total GHG emissions required
        under paragraph 52, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47
      ref_id: E1-6 AR 47.a
      description: 'apply the following formulas to calculate the total GHG emissions: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-47
      ref_id: E1-6 AR 47.b
      description: 'disclose total GHG emissions with a distinction between emissions
        derived from the location-based and market-based methods applied while measuring
        the underlying Scope 2 GHG emissions. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-48
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 48
      description: 'The undertaking shall disclose its total GHG emissions disaggregated
        by Scopes 1 and 2 and significant Scope 3 in accordance with the table below. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-49
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 49
      description: 'To highlight potential transition risks, the undertaking may disclose
        its total GHG emissions disaggregated by major countries and, if applicable,
        by operating segments (applying the same segments for the financial statements
        as required by the accounting standards, i.e., IFRS 8 Operating Segments or
        local GAAP). Scope 3 GHG emissions may be excluded from these breakdowns by
        country if the related data is not readily available. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-50
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 50
      description: 'The Scope 3 GHG emissions may also be presented by according to
        the indirect emission categories defined in EN ISO 14064-1:2018. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-51
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 51
      description: "If it is material for the undertaking's Scope 3 emissions, it\
        \ shall disclose the GHG emissions from purchased cloud computing and data\
        \ centre services as a subset of the overarching Scope 3 category \u2018upstream\
        \ purchased goods and services\u2019. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-52
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node295
      ref_id: E1-6 AR 52
      description: 'The total GHG emissions disaggregated by Scope 1, 2 and 3 GHG
        emissions may be graphically presented in the sustainability statement (e.g.,
        as a bar or pie chart) showing the split of GHG emissions across the value
        chain (Upstream, Own operations, Transport, Downstream). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node348
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar
      name: 'GHG intensity based on net revenue '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node349
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node348
      name: Calculation guidance
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node349
      ref_id: E1-6 AR 53
      description: 'When disclosing the information on GHG intensity based on net
        revenue required under paragraph 53, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53
      ref_id: E1-6 AR 53.a
      description: 'calculate the GHG intensity ratio by the following formula: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53
      ref_id: E1-6 AR 53.b
      description: 'express the total GHG emissions in metric tonnes of CO2eq and
        the net revenue in monetary units (e.g., Euros) and present the results for
        the market-based and location-based method; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53
      ref_id: E1-6 AR 53.c
      description: 'include the total GHG emissions in the numerator and overall net
        revenue in the denominator; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53
      ref_id: E1-6 AR 53.d
      description: 'calculate the total GHG emissions as required by paragraphs 44
        (d) and 52; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-53
      ref_id: E1-6 AR 53.e
      description: 'calculate the net revenue in line with the requirements in accounting
        standards applied for financial statements, i.e., IFRS 15 or local GAAP. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-54
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node349
      ref_id: E1-6 AR 54
      description: 'The quantitative information may be presented in the following
        tabular format. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node349
      ref_id: E1-6 AR 55
      description: 'The reconciliation of the net revenue used to calculate GHG intensity
        to the relevant line item or notes in the financial statements (as required
        by paragraph 55) may be done by either: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55
      ref_id: E1-6 AR 55.a
      description: 'a cross-reference to the related line item or disclosure in the
        financial statements; or '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-6-ar-55
      ref_id: E1-6 AR 55.b
      description: 'if the net revenue cannot be directly cross-referenced to a line
        item or disclosure in the financial statements, by a quantitative reconciliation
        using the below tabular format. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247
      ref_id: E1-7 AR
      name: Disclosure Requirement E1-7
      description: 'GHG removals and GHG mitigation projects financed through carbon
        credits '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node361
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar
      name: 'GHG removals and storage in own operations and the upstream and downstream
        value chain '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-56
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361
      ref_id: E1-7 AR 56
      description: "In addition to their GHG emission inventories, undertakings shall\
        \ provide transparency on how and to what extent they either enhance natural\
        \ sinks or apply technical solutions to remove GHGs from the atmosphere in\
        \ their own operations and upstream and downstream value chain. While there\
        \ are no generally accepted concepts and methodologies for accounting for\
        \ GHG removals, this Standard aims to increase transparency on the undertaking\u2019\
        s efforts to remove GHGs from the atmosphere (paragraphs 56 (a) and 58). The\
        \ GHG removals outside the value chain that the undertaking supports through\
        \ the purchase of carbon credits are to be disclosed separately as required\
        \ by paragraphs 56 (b) and 59. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361
      ref_id: E1-7 AR 57
      description: "When disclosing the information on GHG removals and storage from\
        \ the undertaking\u2019s own operations and its upstream and donwstream value\
        \ chain required under paragraphs 56 (a) and 58, for each removal and storage\
        \ activity, the undertaking shall describe: "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57
      ref_id: E1-7 AR 57.a
      description: 'the GHGs concerned; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57
      ref_id: E1-7 AR 57.b
      description: 'whether removal and storage are biogenic or from land-use change
        (e.g., afforestation, reforestation, forest restoration, urban tree planting,
        agroforestry, building soil carbon, etc.), technological (e.  g., direct air
        capture), or hybrid (e.g., bioenergy with CO2 capture and storage), and technological
        details about the removal, the type of storage and, if applicable, the transport
        of removed GHGs; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57
      ref_id: E1-7 AR 57.c
      description: 'if applicable, a brief explanation of whether the activity qualifies
        as a nature-based solution; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-57
      ref_id: E1-7 AR 57.d
      description: 'how the risk of non-permanence is managed, including determining
        and monitoring leakage and reversal events, as appropriate. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node368
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361
      name: 'Calculation guidance '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361
      ref_id: E1-7 AR 58
      description: "When preparing the information on GHG removals and storage from\
        \ the undertaking\u2019s own operations and its upstream and donwstream value\
        \ chain required under paragraphs 56 (a) and 58, the undertaking shall: "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.a
      description: 'consider, as far as applicable, the GHG Protocol Corporate Standard
        (version 2004), Product Standard (version 2011), Agriculture Guidance (version
        2014), Land use, land-use change, and forestry Guidance for GHG project accounting
        (version 2006); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.b
      description: 'apply consensus methods on accounting for GHG removals as soon
        as they are available, notably the EU regulatory framework for the certification
        of CO2 removals; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.c
      description: 'if applicable, explain the role of removals for its climate change
        mitigation policy; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.d
      description: 'include removals from operations that it owns, controls, or contributes
        to and that have not been sold to another party through carbon credits; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.e
      description: 'if applicable, mark those GHG removal activities in own operations
        or the value chain that have been converted into carbon credits and sold on
        to other parties on the voluntary market; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.f
      description: 'account for the GHG emissions associated with a removal activity,
        including transport and storage, under Disclosure Requirement E1-6 (Scopes
        1, 2 or 3). To increase transparency on the efficiency of a removal activity,
        including transport and storage, the undertaking may disclose the GHG emissions
        associated with this activity (e.g., GHG emissions from electricity consumption
        of direct air capture technologies) alongside, but separately from, the amount
        of removed GHG emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.g
      description: 'in case of a reversal, account for the respective GHG emissions
        as an offset for the removals in the reporting period; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.h
      description: 'use the most recent GWP values published by the IPCC based on
        a 100-year time horizon to calculate CO2eq emissions of non-CO2 gases and
        describe the assumptions made, methodologies and frameworks applied for calculation
        of the amount of GHG removals; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-58
      ref_id: E1-7 AR 58.i
      description: 'consider nature-based solutions. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-59
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361
      ref_id: E1-7 AR 59
      description: 'The undertaking shall disaggregate and separately disclose the
        GHG removals that occur in its own operations and those that occur in its
        upstream and downstream value chain. GHG removal activities in the upstream
        and downstream value chain shall include those that the undertaking is actively
        supporting, for example, through a cooperation project with a supplier. The
        undertaking is not expected to include any GHG removals that may occur in
        its upstream and downstream value chain that it is not aware of. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-60
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node361
      ref_id: E1-7 AR 60
      description: 'The quantitative information on GHG removals may be presented
        by using the following tabular format. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node381
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar
      name: 'GHG mitigation projects financed through carbon credits '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-61
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381
      ref_id: E1-7 AR 61
      description: "Financing GHG emission reduction projects outside the undertaking\u2019\
        s value chain through purchasing carbon credits that fulfil high-quality standards\
        \ can be a useful contribution towards mitigating climate change. This Standard\
        \ requires the undertaking to disclose whether it uses carbon credits separately\
        \ from the GHG emissions (paragraphs 56 (b) and 59) and GHG emission reduction\
        \ targets (Disclosure Requirement E1-4). It also requires the undertaking\
        \ to show the extent of use and which quality criteria it uses for those carbon\
        \ credits. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381
      ref_id: E1-7 AR 62
      description: 'When disclosing the information on carbon credits required under
        paragraphs 56 (b) and 59, the undertaking shall disclose the following disaggregation
        as applicable: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62
      ref_id: E1-7 AR 62.a
      description: 'the share (percentage of volume) of reduction projects and removal
        projects; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62
      ref_id: E1-7 AR 62.b
      description: 'for carbon credits from removal projects, an explanation whether
        they are from biogenic or technological sinks; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62
      ref_id: E1-7 AR 62.c
      description: 'the share (percentage of volume) for each recognised quality standard; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62
      ref_id: E1-7 AR 62.d
      description: 'the share (percentage of volume) issued from projects in the EU;
        and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-62
      ref_id: E1-7 AR 62.e
      description: 'the share (percentage of volume) that qualifies as a corresponding
        adjustment under Article. 6 of the Paris Agreement. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node389
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381
      name: 'Calculation guidance '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381
      ref_id: E1-7 AR 63
      description: 'When preparing the information on carbon credits required under
        paragraphs 56 (b) and 59, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.a
      description: 'Consider recognised quality standards;. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.b
      description: 'if applicable, explain the role of carbon credits in its climate
        change mitigation policy; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.c
      description: 'not include carbon credits issued from GHG emission reduction
        projects within its value chain as the respective GHG emission reductions
        shall already be disclosed under Disclosure Requirement E1-6 (Scope 2 or Scope
        3) at the time they occur (i.e., double counting is avoided); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.d
      description: 'not include carbon credits from GHG removal projects within its
        value chain as the respective GHG removals may already be accounted for under
        Disclosure Requirement E1-7 at the time they occur (i.e., double counting
        is avoided); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.e
      description: 'not disclose carbon credits as an offset for its GHG emissions
        under Disclosure Requirement E1-6 on GHG emissions; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.f
      description: 'not disclose carbon credits as a means to reach the GHG emission
        reduction targets disclosed under Disclosure Requirement E1-4; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-63
      ref_id: E1-7 AR 63.g
      description: 'calculate the amount of carbon credits to be cancelled in the
        future, as the sum of carbon credits in metric tonnes of CO2eq over the duration
        of existing contractual agreements. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-7-ar-64
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node381
      ref_id: E1-7 AR 64
      description: 'The information on carbon credits cancelled in the reporting year
        and planned to be cancelled in the future may be presented using the following
        tabular formats. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247
      ref_id: E1-8 AR
      name: Disclosure Requirement E1-8
      description: 'Internal carbon pricing '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar
      ref_id: E1-8 AR 65
      description: 'When disclosing the information required under paragraphs 62 and
        63, if applicable, the undertaking shall briefly explain whether and how the
        carbon prices used in internal carbon pricing schemes are consistent with
        those used in financial statements. This shall be done in respect of the internal
        carbon prices used for, '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65
      ref_id: E1-8 AR 65.a
      description: 'the assessment of the useful life and residual value of its assets
        (intangibles, property, plant and equipment); '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65
      ref_id: E1-8 AR 65.b
      description: 'the impairment of assets; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-65
      ref_id: E1-8 AR 65.c
      description: 'the fair value measurement of assets acquired through business
        acquisitions. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar-66
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-8-ar
      ref_id: E1-8 AR 66
      description: 'The information may be presented by using the following table: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node247
      ref_id: E1-9 AR
      name: Disclosure Requirement E1-9
      description: 'Anticipated financial effects from material physical and transition
        risks and potential climate-related opportunities '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node406
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar
      name: 'Anticipated financial effects from material physical and transition risks '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-67
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406
      ref_id: E1-9 AR 67
      description: "Material climate-related physical risks and transition risks may\
        \ affect the undertaking\u2019s financial position (e.g., owned assets, financially-\
        \ controlled leased assets, and liabilities), performance (e.g., potential\
        \ future increase/decrease in net revenue and costs due to business interruptions,\
        \ increased supply prices resulting in potential margin erosions), and cash\
        \ flows. The low probability, high severity and long-term time horizons of\
        \ some climate- related physical risk exposures and the uncertainty arising\
        \ from the transition to a sustainable economy mean that there will be associated\
        \ material anticipated financial effects that are outside the scope of the\
        \ requirements of applicable accounting standards. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-68
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406
      ref_id: E1-9 AR 68
      description: "Currently, there is no commonly accepted methodology to assess\
        \ or measure how material physical risks and transition risks may affect the\
        \ undertaking\u2019s future financial position, financial, performance and\
        \ cash flows. Therefore, the disclosure of the financial effects (as required\
        \ by paragraphs 64, 66 and 67) will depend on the undertaking\u2019s internal\
        \ methodology and the exercise of significant judgement in determining the\
        \ inputs, and assumptions needed to quantify their anticipated financial effects. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node409
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406
      name: Calculation guidance - Anticipated financial effects from material physical
        risks
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node409
      ref_id: E1-9 AR 69
      description: 'When disclosing the information required under paragraphs 64 (a)
        and 66, the undertaking shall explain whether and how: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69
      ref_id: E1-9 AR 69.a
      description: 'it assessed the anticipated financial effects for assets and business
        activities at material physical risk, including the scope of application,
        time horizons, calculation methodology, critical assumptions and parameters
        and limitations of the assessment; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-69
      ref_id: E1-9 AR 69.b
      description: "the assessment of assets and business activities considered to\
        \ be at material physical risk relies on or is part of the process to determine\
        \ material physical risk as required under paragraphs 20 (b) and AR 11 and\
        \ to determine climate scenarios as required under paragraphs 19 and AR 13\
        \ to AR 14. In particular, it shall explain how it has defined medium- and\
        \ long-term time horizons and how these definitions are linked to the expected\
        \ lifetime of the undertaking\u2019s assets, strategic planning horizons and\
        \ capital allocation plans. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node409
      ref_id: E1-9 AR 70
      description: 'When preparing the information on assets at material physical
        risk that is required to be disclosed under paragraph 66 (a), the undertaking
        shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70
      ref_id: E1-9 AR 70.a
      description: 'Calculate the assets at material physical risk in terms of monetary
        amount and as a proportion (percentage) of total assets at the reporting date
        (i.e., the proportion is an estimate of the carrying value of assets at material
        physical risk divided by total carrying value as stated in the statement of
        financial position or balance sheet). The estimate of assets at material physical
        risk shall be derived starting from the assets recognised in the financial
        statements. The estimate of monetary amounts and proportion of assets at physical
        risk may be presented as either a single amount or range. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70
      ref_id: E1-9 AR 70.b
      description: ' All types of assets including finance-lease / right-of-use assets
        shall be considered when determining the assets at material physical risk.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70
      ref_id: E1-9 AR 70.c
      description: 'To contextualise this information, the undertaking shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c
      ref_id: E1-9 AR 70.c.i
      description: 'disclose the location of its significant assets at material physical
        risk. Significant assets located ( 52 ) in the EU territory shall be aggregated
        by NUTS codes 3 level digits (Nomenclature of Territorial Units for Statistics).
        For significant assets located outside EU territory, the breakdown by NUTS
        code will only be provided where applicable. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.c
      ref_id: E1-9 AR 70.c.ii
      description: 'disaggregate the monetary amounts of assets at risk by acute and
        chronic physical risk ( 53 ). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-70
      ref_id: E1-9 AR 70.d
      description: 'calculate the share of assets at material physical risk resulting
        from paragraph 66 (a) that is addressed by the climate change adaptation actions
        based on the information disclosed under Disclosure Requirement E1-3. This
        aims at approximating net risks. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node409
      ref_id: E1-9 AR 71
      description: 'When preparing the information required under paragraph 64 (a)
        and 66 (d), the undertaking may assess and disclose the share of net revenue
        from business activities at physical risk. This disclosure '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71
      ref_id: E1-9 AR 71.a
      description: 'shall be based on the net revenue in line with the requirements
        in accounting standards applied for financial statements, i.e., IFRS 15 or
        local GAAP. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-71
      ref_id: E1-9 AR 71.b
      description: "may include a breakdown of the undertaking\u2019s business activities\
        \ with the corresponding details of the associated percentage of total net\
        \ revenue, the risk factors (hazards, exposure and sensitivity) and, if possible,\
        \ the magnitude of the anticipated financial effects in terms of margin erosion\
        \ over the short-, medium- and long-term time horizons. The nature of business\
        \ activities may also be disaggregated by operating segments if the undertaking\
        \ has disclosed the contribution of margins by operational segments in its\
        \ segment reporting in the financial statements. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node423
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406
      name: Calculation guidance - Anticipated financial effects from transition risks
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423
      ref_id: E1-9 AR 72
      description: 'When disclosing the information required under paragraphs 64 (b)
        and 67 (a), the undertaking shall explain whether and how: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72
      ref_id: E1-9 AR 72.a
      description: 'it has assessed the potential effects on future financial performance
        and position for assets and business activities at material transition risk,
        including the scope of application, calculation methodology, critical assumptions
        and parameters, and limitations of the assessment; and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-72
      ref_id: E1-9 AR 72.b
      description: "the assessment of assets and business activities considered to\
        \ be at material transition risk relies on or is part of the process to determine\
        \ material transition risks as described under paragraphs 20 (c) and AR 12\
        \ and to determine scenarios as required under paragraphs AR 12 to AR 15.\
        \ In particular, it shall explain how it has defined medium- and long-term\
        \ time horizons and how these definitions are linked to the expected lifetime\
        \ of the undertaking\u2019s assets, strategic planning horizons and capital\
        \ allocation plans. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423
      ref_id: E1-9 AR 73
      description: 'When disclosing the information on assets at material transition
        risk as required under paragraphs 67 (a) and (b): '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73
      ref_id: E1-9 AR 73.a
      description: "the undertaking shall at the very least include an estimate of\
        \ the amount of potentially stranded assets (in monetary amounts and as a\
        \ proportion/percentage) from the reporting year until 2030 and from 2030\
        \ to 2050. Stranded assets are understood as the active or firmly planned\
        \ key assets of the undertaking with significant locked-in GHG emissions over\
        \ their operating lifetime. Firmly planned key assets are those that the undertaking\
        \ will most likely deploy within the next 5 years. The amount may be expressed\
        \ as a range of asset values based on different climate and policy scenarios,\
        \ including a scenario aligned with limiting climate change to 1.5\xB0C. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73
      ref_id: E1-9 AR 73.b
      description: 'the undertaking shall disclose a breakdown of the carrying value
        of its real estate assets, including rights-of-use assets, by energy efficiency
        classes. The energy efficiency shall be represented in terms of either the
        ranges of energy consumption in kWh/m 2 or the EPC ( 54 ) (Energy Performance
        Certificate) ( 55 ) label class. If the undertaking cannot obtain this information
        on a best-effort basis, it shall disclose the total carrying amount of the
        real estate assets for which the energy consumption is based on internal estimates. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-73
      ref_id: E1-9 AR 73.c
      description: 'the undertaking shall calculate the proportion (percentage) of
        total assets (including finance lease/right-of-use assets) at material transition
        risk addressed by the climate change mitigation actions based on the information
        disclosed under Disclosure Requirement E1-3. The total assets amount is the
        carrying amount on the balance sheet at the reporting date. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423
      ref_id: E1-9 AR 74
      description: 'When disclosing the information on potential liabilities from
        material transition risks required under paragraph 67(d): '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74
      ref_id: E1-9 AR 74.a
      description: 'undertakings that operate installations regulated under an emission
        trading scheme may include a range of potential future liabilities originating
        from these schemes; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74
      ref_id: E1-9 AR 74.b
      description: 'undertakings subject to the EU ETS, may disclose the potential
        future liabilities that relate to their allocation plans for the period before
        and until 2030. The potential liability may be estimated on the basis of: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b
      ref_id: E1-9 AR 74.b.i
      description: 'the number of allowances held by the undertaking at the beginning
        of the reporting period; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b
      ref_id: E1-9 AR 74.b.ii
      description: 'the number of allowances to be purchased in the market yearly,
        i.e., before and until 2030; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b
      ref_id: E1-9 AR 74.b.iii
      description: 'the gap between estimated future emissions under various transition
        scenarios and free allocations of allowances that are known for the period
        until 2030, and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b.iv
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.b
      ref_id: E1-9 AR 74.b.iv
      description: 'the estimated yearly cost per tonne of CO2 for which an allowance
        needs to be purchased; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74
      ref_id: E1-9 AR 74.c
      description: 'In assessing its potential future liabilities, the undertaking
        may consider and disclose the number of Scope 1 GHG emission allowances within
        regulated emission trading schemes and the cumulative number of emission allowances
        stored (from previous allowances) at the beginning of the reporting period; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74
      ref_id: E1-9 AR 74.d
      description: 'undertakings disclosing volumes of carbon credits planned to be
        cancelled in the near future (Disclosure Requirement E1-7) may disclose the
        potential future liabilities associated with those based on existing contractual
        agreements; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74
      ref_id: E1-9 AR 74.e
      description: 'the undertaking may also include its monetised gross Scope 1,
        2 and total GHG emissions (in monetary units) calculated as follows: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e
      ref_id: E1-9 AR 74.e.i
      description: 'monetised Scope 1 and 2 GHG emissions in the reporting year by
        the following formula: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e
      ref_id: E1-9 AR 74.e.ii
      description: 'monetised total GHG emissions in the reporting year by the following
        formula: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-74.e
      ref_id: E1-9 AR 74.e.iii
      description: 'by use of a lower, middle and upper cost rate ( 56 ) for GHG emissions
        (e.g., market carbon price and different estimates for the societal costs
        of carbon) and reasons for selecting them. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-75
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423
      ref_id: E1-9 AR 75
      description: 'Other approaches and methodologies may be applied to assess how
        transition risks may affect the future financial position of the undertaking.
        In any case, the disclosure of anticipated financial effects shall include
        a description of the methodologies and definitions used by the undertaking. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node423
      ref_id: E1-9 AR 76
      description: 'When preparing the information required under paragraph 67 (e),
        the undertaking may assess and disclose the share of net revenue from business
        activities at transition risks. This disclosure: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76
      ref_id: E1-9 AR 76.a
      description: 'shall be based on the net revenue in line with the requirements
        in accounting standards applied for financial statements, i.e., IFRS 15 or
        local GAAP. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e1-ar-76.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-76
      ref_id: ESRS E1-AR 76.b
      description: "may include a breakdown of the undertaking\u2019s business activities\
        \ with the corresponding details of the associated percentage of current net\
        \ revenue, risk factors (events and exposure), and when possible, the anticipated\
        \ financial effects related to margin erosion over the short-, medium- and\
        \ long-term. The nature of business activities may also be disaggregated by\
        \ operating segments if the undertaking has disclosed the contribution of\
        \ margins by operational segments in its segment reporting in the financial\
        \ statements. "
    - urn: urn:intuitem:risk:req_node:esrs_p2:node448
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node406
      name: Connectivity with financial reporting information
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node448
      ref_id: E1-9 AR 77
      description: 'The reconciliation of the significant amount of assets, liabilities,
        and net revenue (vulnerable to either material physical risks or transition
        risks) to the relevant line item or disclosure (e.g., in segment reporting)
        in the financial statements (as required by paragraph 68) may be presented
        by the undertaking as follows: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77
      ref_id: E1-9 AR 77.a
      description: 'as a cross-reference to the related line item or disclosure in
        the financial statements if these amounts are identifiable in the financial
        statements; or '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-77
      ref_id: E1-9 AR 77.b
      description: 'If these cannot be directly cross-referenced, as a quantitative
        reconciliation of each to the relevant line item or disclosure in the financial
        statement using the below tabular format: '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-78
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node448
      ref_id: E1-9 AR 78
      description: 'The undertaking shall ensure the consistency of data and assumptions
        to assess and report the anticipated financial effects from material physical
        risks and transition risks in the sustainability statement with the corresponding
        data and assumptions used for the financial statements (e.g., carbon prices
        used for assessing impairment of assets, the useful life of assets, estimates
        and provisions). The undertaking shall explain the reasons for any inconsistencies
        (e.g., if the full financial implications of climate-related risks are still
        under assessment or are not deemed material in the financial statements). '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-79
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node448
      ref_id: E1-9 AR 79
      description: 'For potential future effects on liabilities (as required by paragraph
        67 (d)), if applicable, the undertaking shall cross-reference the description
        of the emission trading schemes in the financial statements. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node454
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar
      name: 'Climate-related opportunities '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-80
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node454
      ref_id: E1-9 AR 80
      description: 'When disclosing the information under paragraph 69 (a), the undertaking
        shall explain the nature of the cost savings (e.g., from reduced energy consumption),
        the time horizons and the methodology used, including the scope of the assessment,
        critical assumptions, and limitations, and whether and how scenario analysis
        was applied. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e1-9-ar-81
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node454
      ref_id: E1-9 AR 81
      description: 'When disclosing the information required under paragraph 69 (b),
        the undertaking shall explain how it has assessed the market size or any expected
        changes to net revenue from low-carbon products and services or adaptation
        solutions including the scope of the assessment, the time horizon, critical
        assumptions, and limitations and to what extent this market is accessible
        to the undertaking. The information on the market size may be put in perspective
        to the current taxonomy-aligned revenue disclosed under the provisions of
        Regulation (EU) 2020/852. The entity may also explain how it will pursue its
        climate-related opportunities and, where possible, this should be linked to
        the disclosures on policies, targets and actions under Disclosure Requirements
        E1-2, E1-3 and E1- 4. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2
      assessable: false
      depth: 1
      ref_id: ESRS E2
      name: POLLUTION
    - urn: urn:intuitem:risk:req_node:esrs_p2:node458
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p2:node459
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458
      description: "1. The objective of this Standard is to specify Disclosure Requirements\
        \ which will enable users of the sustainability statement to understand: \n\
        (a) how the undertaking affects pollution of air, water and soil, in terms\
        \ of material positive and negative actual or potential impacts;\n(b) any\
        \ actions taken, and the result of such actions, to prevent or mitigate actual\
        \ or potential negative impacts, and to address risks and opportunities;\n\
        (c) the plans and capacity of the undertaking to adapt its strategy and business\
        \ model in line with the transition to a sustainable economy and with the\
        \ need to prevent, control and eliminate pollution. This is to create a toxic-free\
        \ environment with zero pollution also in support of the EU Action Plan \u2018\
        Towards a Zero Pollution for Air, Water and Soil\u2019;\n(d) the nature, type\
        \ and extent of the undertaking\u2019s material risks and opportunities related\
        \ to the undertaking\u2019s pollution-related impacts and dependencies, as\
        \ well as the prevention, control, elimination or reduction of pollution,\
        \ including where this results from the application of regulations, and how\
        \ the undertaking manages this; and\n(e) the financial effects on the undertaking\
        \ over the short-, medium-and long-term of material risks and opportunities\
        \ arising from the undertaking\u2019s pollution-related impacts and dependencies."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node460
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458
      description: '2. This Standard sets out Disclosure Requirements related to the
        following sustainability matters: pollution of air, water, soil, substances
        of concern, including substances of very high concern.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:node461
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458
      description: "3. \u2018Pollution of air\u2019 refers to the undertaking\u2019\
        s emissions into air (both indoor and outdoor), and prevention, control and\
        \ reduction of such emissions."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node462
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458
      description: "4. \u2018Pollution of water\u2019 refers to the undertaking\u2019\
        s emissions to water, and prevention, control and reduction of such emissions."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node463
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458
      description: "5. \u2018Pollution of soil\u2019 refers to the undertaking\u2019\
        s emissions into soil and the prevention, control and reduction of such emissions."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node464
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node458
      description: "6. With regard to \u2018substances of concern\u2019, this standard\
        \ covers the undertaking\u2019s production, use and/or distribution and commercialisation\
        \ of substances of concern, including substances of very high concern. Disclosure\
        \ Requirements on substances of concern aim at providing users with an understanding\
        \ of actual or potential impacts related to such substances, also taking account\
        \ of possible restrictions on their use and/or distribution and commercialisation."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node465
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p2:node466
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node465
      description: '7. The topic of pollution is closely connected to other environmental
        sub-topics such as climate change, water and marine resources, biodiversity
        and circular economy. Thus, to provide a comprehensive overview of what could
        be material to pollution, relevant Disclosure Requirements are covered in
        other environmental Standards as follows:

        (a) ESRS E1 Climate change which addresses the following seven greenhouse
        gases connected to air pollution: carbon dioxide (CO2), methane (CH4), nitrous
        oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulphur hexafluoride
        (SF6) and nitrogen trifluoride (NF3).

        (b) ESRS E3 Water and marine resources which addresses water consumption,
        in particular in areas at water risk, water recycling and storage. This also
        includes the responsible management of marine resources, including the nature
        and quantity of marine resources-related commodities (such as gravels, deep-sea
        minerals, seafood) used by the undertaking. This Standard covers the negative
        impacts, in terms of pollution of water and marine resources, including microplastics,
        generated by such activities.

        (c) ESRS E4 Biodiversity and ecosystems which addresses ecosystems and species.
        Pollution as a direct impact driver of biodiversity loss is addressed by this
        Standard.

        (d) ESRS E5 Resource use and circular economy which addresses, in particular,
        the transition away from extraction of non-renewable resources and the implementation
        of practices that prevent waste generation, including pollution generated
        by waste.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:node467
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node465
      description: "8. The undertaking\u2019s pollution-related impacts may affect\
        \ people and communities. Material negative impacts on affected communities\
        \ from pollution-related impacts attributable to the undertaking are covered\
        \ in ESRS S3 Affected communities."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node468
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node465
      description: 9. This Standard should be read in conjunction with ESRS 1 General
        requirements and ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node469
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node470
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node469
      name: ESRS 2 General disclosures
      description: 10. The requirements of this section should be read in conjunction
        with and reported alongside the disclosures required by ESRS 2 chapter 4 Impact,
        risk and opportunity management.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node471
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node470
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node472
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node471
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material pollution-related
        impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node472
      ref_id: E2.IRO-1-11
      description: 'The undertaking shall describe the process to identify material
        impacts, risks and opportunities and shall provide information on:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11
      ref_id: E2.IRO-1-11.a
      description: whether the undertaking has screened its site locations and business
        activities in order to identify its actual and potential pollution- related
        impacts, risks and opportunities in its own operations and upstream and downstream
        value chain, and if so, the methodologies, assumptions and tools used in the
        screening;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1-11
      ref_id: E2.IRO-1-11.b
      description: whether and how the undertaking has conducted consultations, in
        particular with affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node471
      ref_id: E2-1
      name: Disclosure Requirement E2-1
      description: Policies related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1
      ref_id: E2-1-12
      description: The undertaking shall describe its policies adopted to manage its
        material impacts, risks and opportunities related to pollution prevention
        and control.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1
      ref_id: E2-1-13
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of material pollution-related impacts,
        risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1
      ref_id: E2-1-14
      description: The disclosure required by paragraph 12 shall contain the information
        on the policies the undertaking has in place to manage its material impacts,
        risks and opportunities related to pollution in accordance with ESRS 2 MDR-P
        Policies adopted to manage material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1
      ref_id: E2-1-15
      description: 'The undertaking shall indicate, with regard to its own operations
        and its upstream and donwstream value chain, whether and how its policies
        address the following areas where material:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15
      ref_id: E2-1-15.a
      description: (a) mitigating negative impacts related to pollution of air, water
        and soil including prevention and control;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15
      ref_id: E2-1-15.b
      description: (b) substituting and minimising the use of substances of concern,
        and phasing out substances of very high concern, in particular for non- essential
        societal use and in consumer products; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-15
      ref_id: E2-1-15.c
      description: (c) avoiding incidents and emergency situations, and if and when
        they occur, controlling and limiting their impact on people and the environment.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node471
      ref_id: E2-2
      name: Disclosure Requirement E2-2
      description: Actions and resources related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2
      ref_id: E2-2-16
      description: The undertaking shall disclose its pollution-related actions and
        the resources allocated to their implementation.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2
      ref_id: E2-2-17
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the key actions taken and planned to achieve the pollution- related policy
        objectives and targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2
      ref_id: E2-2-18
      description: The description of the pollution-related action plans and resources
        shall contain the information prescribed in ESRS 2 MDR-A Actions and resources
        in relation to material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2
      ref_id: E2-2-19
      description: 'In addition to ESRS 2 MDR-A, the undertaking may specify to which
        layer in the following mitigation hierarchy an action and resources can be
        allocated:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19
      ref_id: E2-2-19.a
      description: avoid pollution including any phase out of materials or compounds
        that have a negative impact (prevention of pollution at source);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19
      ref_id: E2-2-19.b
      description: 'reduce pollution, including: any phase-out of materials or compounds;
        meeting enforcement requirements such as Best Available Techniques (BAT) requirements;
        or meeting the Do No Significant Harm criteria for pollution prevention and
        control according to the EU Taxonomy Regulation and its Delegated Acts (minimisation
        of pollution); and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-19
      ref_id: E2-2-19.c
      description: restore, regenerate and transform ecosystems where pollution has
        occurred (control of the impacts both from regular activities and incidents).
    - urn: urn:intuitem:risk:req_node:esrs_p2:node492
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node470
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492
      ref_id: E2-3
      name: Disclosure Requirement E2-3
      description: Targets related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      ref_id: E2-3-20
      description: The undertaking shall disclose the pollution-related targets it
        has set.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      ref_id: E2-3-21
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the targets the undertaking has set to support its pollution- related policies
        and to address its material pollution-related impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      ref_id: E2-3-22
      description: The description of targets shall contain the information requirements
        defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through
        targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      ref_id: E2-3-23
      description: 'The disclosure required by paragraph 20 shall indicate whether
        and how its targets relate to the prevention and control of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23
      ref_id: E2-3-23.a
      description: air pollutants and respective specific loads;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23
      ref_id: E2-3-23.b
      description: emissions to water and respective specific loads;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23
      ref_id: E2-3-23.c
      description: pollution to soil and respective specific loads; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-23
      ref_id: E2-3-23.d
      description: substances of concern and substances of very high concern.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      ref_id: E2-3-24
      description: 'In addition to ESRS 2 MDR-T, the undertaking may specify whether
        ecological thresholds (e.g., the biosphere integrity, stratospheric ozone-
        depletion, atmospheric aerosol loading, soil depletion, ocean acidification)
        and entity-specific allocations were taken into consideration when setting
        targets. If so, the undertaking may specify:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24
      ref_id: E2-3-24.a
      description: the ecological thresholds identified, and the methodology used
        to identify such thresholds;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24
      ref_id: E2-3-24.b
      description: whether or not the thresholds are entity-specific and if so, how
        they were determined; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-24
      ref_id: E2-3-24.c
      description: how responsibility for respecting identified ecological thresholds
        is allocated in the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3
      ref_id: E2-3-25
      description: The undertaking shall specify as part of the contextual information,
        whether the targets that it has set and presented are mandatory (required
        by legislation) or voluntary.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492
      ref_id: E2-4
      name: Disclosure Requirement E2-4
      description: Targets related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      ref_id: E2-4-26
      description: The undertaking shall disclose the pollutants that it emits through
        its own operations, as well as the microplastics it generates or uses.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      ref_id: E2-4-27
      description: The objective of this Disclosure Requirement is to provide an understanding
        of the emissions that the undertaking generates to air, water and soil in
        its own operations, and of its generation and use of microplastics.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      ref_id: E2-4-28
      description: 'The undertaking shall disclose the amounts of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28
      ref_id: E2-4-28.a
      description: "each pollutant listed in Annex II of Regulation (EC) No 166/2006\
        \ of the European Parliament and of the Council ( 57 ) (European Pollutant\
        \ Release and Transfer Register \u2018E-PRTR Regulation\u2019) emitted to\
        \ air, water and soil, with the exception of emissions of GHGs which are disclosed\
        \ in accordance with ESRS E1 Climate Change ( 58 );"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-28
      ref_id: E2-4-28.b
      description: microplastics generated or used by the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      ref_id: E2-4-29
      description: The amounts referred in paragraph 28 shall be consolidated amounts
        including the emissions from those facilities over which the undertaking has
        financial control and those over which it has operational control. The consolidation
        shall include only the emissions from facilities for which the applicable
        threshold value specified in Annex II of Regulation (EC) No 166/2006 is exceeded.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      ref_id: E2-4-30
      description: 'The undertaking shall put its disclosure into context and describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30
      ref_id: E2-4-30.a
      description: the changes over time,
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30
      ref_id: E2-4-30.b
      description: the measurement methodologies; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-30
      ref_id: E2-4-30.c
      description: the process(es) to collect data for pollution-related accounting
        and reporting, including the type of data needed and the information sources.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4
      ref_id: E2-4-31
      description: When an inferior methodology compared to direct measurement of
        emissions is chosen to quantify emissions, the reasons for choosing this inferior
        methodology shall be outlined by the undertaking. If the undertaking uses
        estimates, it shall disclose the standard, sectoral study or sources which
        form the basis of its estimates, as well as the possible degree of uncertainty
        and the range of estimates reflecting the measurement uncertainty.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492
      ref_id: E2-5
      name: Disclosure Requirement E2-5
      description: Substances of concern and substances of very high concern
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5
      ref_id: E2-5-32
      description: The undertaking shall disclose information on the production, use,
        distribution, commercialisation and import/export of substances of concern
        and substances of very high concern, on their own, in mixtures or in articles.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5
      ref_id: E2-5-33
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the impact of the undertaking on health and the environment through substances\
        \ of concern and through substances of very high concern on their own. It\
        \ is also to enable an understanding of the undertaking\u2019s material risks\
        \ and opportunities, including exposure to those substances and risks arising\
        \ from changes in regulations."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5
      ref_id: E2-5-34
      description: The disclosure required by paragraph 32 shall include the total
        amounts of substances of concern that are generated or used during the production
        or that are procured, and the total amounts of substances of concern that
        leave its facilities as emissions, as products, or as part of products or
        services split into main hazard classes of substances of concern.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5
      ref_id: E2-5-35
      description: The undertaking shall present separately the information for substances
        of very high concern.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node492
      ref_id: E2-6
      name: Disclosure Requirement E2-6
      description: Anticipated financial effects from material pollution-related risks
        and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      ref_id: E2-6-36
      description: The undertaking shall disclose the anticipated financial effects
        of material pollution-related risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      ref_id: E2-6-37
      description: "The information required by paragraph 36 is in addition to the\
        \ information on current financial effects on the undertaking\u2019s, financial\
        \ position, financial performance and cash flows for the reporting period\
        \ required under ESRS 2 SBM-3 para 48 (d)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      ref_id: E2-6-38
      description: 'The objective of this Disclosure Requirement is to provide an
        understanding of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38
      ref_id: E2-6-38.a
      description: "anticipated financial effects due to material risks arising from\
        \ pollution-related impacts and dependencies and how those risks have (or\
        \ could reasonably be expected to have) a material influence on the undertaking\u2019\
        s financial position, financial performance, and cash flows, over the short,\
        \ medium and long term."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-38
      ref_id: E2-6-38.b
      description: anticipated financial effects due to material opportunities related
        to pollution prevention and control.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      ref_id: E2-6-39
      description: 'The disclosure shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39
      ref_id: E2-6-39.a
      description: ' a quantification of the anticipated financial effects in monetary
        terms before considering pollution-related actions, or where not possible
        without undue cost or effort, qualitative information. For financial effects
        arising from opportunities, a quantification is not required if it would result
        in disclosure that does not meet the qualitative characteristics of information
        (see ESRS 1 Appendix B Qualitative characteristics of information);'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39
      ref_id: E2-6-39.b
      description: a description of the effects considered, the related impacts and
        the time horizons in which they are likely to materialise; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-39
      ref_id: E2-6-39.c
      description: the critical assumptions used to quantify the anticipated financial
        effects, as well as the sources and level of uncertainty of those assumptions.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      ref_id: E2-6-40
      description: 'The information provided under paragraph 39(a) shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40
      ref_id: E2-6-40.a
      description: the share of net revenue made with products and services that are
        or that contain substances of concern, and the share of net revenue made with
        products and services that are or that contain substances of very high concern;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40
      ref_id: E2-6-40.b
      description: the operating and capital expenditures incurred in the reporting
        period in conjunction with major incidents and deposits;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-40
      ref_id: E2-6-40.c
      description: the provisions for environmental protection and remediation costs,
        e.g., for rehabilitating contaminated sites, recultivating landfills, removal
        of environmental contamination at existing production or storage sites and
        similar measures.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6
      ref_id: E2-6-41
      description: "The undertaking shall disclose any relevant contextual information\
        \ including a description of material incidents and deposits whereby pollution\
        \ had negative impacts on the environment and/or is expected to have negative\
        \ effects on the undertaking\u2019s financial cash flows, financial position\
        \ and financial performance with short-, medium- and long-term time horizons."
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS E2-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node540
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e2-appendix-a
      name: ESRS 2 GENERAL DISCLOSURES
    - urn: urn:intuitem:risk:req_node:esrs_p2:node541
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node540
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node542
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node541
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material pollution-related
        impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-1
      description: 'When conducting a materiality assessment on environmental subtopics,
        the undertaking shall assess the materiality of pollution in its own operations
        and its upstream and downstream value chain, and may consider the four phases
        below, also known as the LEAP approach:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1
      ref_id: E2.IRO-1.AR-1.a
      description: 'Phase 1: locate where in its own operations and its upstream and
        downstream value chain the interface with nature takes place;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1
      ref_id: E2.IRO-1.AR-1.b
      description: 'Phase 2: evaluate the pollution-related dependencies and impacts;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1
      ref_id: E2.IRO-1.AR-1.c
      description: 'Phase 3: assess the material risks and opportunities; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-1
      ref_id: E2.IRO-1.AR-1.d
      description: 'Phase 4: prepare and report the results of the materiality assessment.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-2
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-2
      description: The materiality assessment for ESRS E2 corresponds to the first
        three phases of this LEAP approach. The fourth phase addresses the outcome
        of the process.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-3
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-3
      description: "The process to assess the materiality of impacts, dependencies,\
        \ risks and opportunities shall consider the provisions in ESRS 2 IRO-1 Description\
        \ of the processes to identify and assess material impacts, risks and opportunities,\
        \ and IRO-2 Disclosure Requirements in ESRS covered by the undertaking\u2019\
        s sustainability statement."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-4
      description: 'The sub-topics covered by the materiality assessment under ESRS
        E2 include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4
      ref_id: E2.IRO-1.AR-4.a
      description: pollution of air, water and soil (excluding GHG emissions and waste),
        microplastics, and substances of concern;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-4
      ref_id: E2.IRO-1.AR-4.b
      description: dependencies on ecosystem services that help to mitigate pollution-
        related impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-5
      description: 'In Phase 1, to locate where in its own operations and its upstream
        and downstream value chain the interface with nature takes place, the undertaking
        may consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5
      ref_id: E2.IRO-1.AR-5.a
      description: the site locations of direct assets and operations and related
        upstream and downstream activities across the value chain;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5
      ref_id: E2.IRO-1.AR-5.b
      description: the site locations where emissions of water, soil and air pollutants
        occur; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-5
      ref_id: E2.IRO-1.AR-5.c
      description: the sectors or business units related to those emissions or to
        the production, use, distribution, commercialisation and import/export of
        microplastics, substances of concern, and substances of very high concern,
        on their own, in mixtures or in articles.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-6
      description: "Phase 2 relates to the evaluation of the undertaking\u2019s impacts\
        \ and dependencies for each material site or sector/business unit including\
        \ by assessing the severity and likelihood of impacts on the environment and\
        \ human health."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-7
      description: 'n Phase 3, to assess its material risks and opportunities based
        on the results of Phases 1 and 2, the undertaking may :'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7
      ref_id: E2.IRO-1.AR-7.a
      description: 'identify transition risks and opportunities in its own operations
        and its upstream and downstream value chain by the categories of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a
      ref_id: E2.IRO-1.AR-7.a.i
      description: 'policy and legal: e.g., introduction of regulation, exposure to
        sanctions and litigation (e.g., negligence towards ecosystems), enhanced reporting
        obligations;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a
      ref_id: E2.IRO-1.AR-7.a.ii
      description: 'technology: e.g., substitution of products or services by products
        or services with a lower impact, transition away from substances of concern;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a
      ref_id: E2.IRO-1.AR-7.a.iii
      description: 'market: e.g., shifting supply, demand and financing, volatility
        or increased costs of some substances; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.a
      ref_id: E2.IRO-1.AR-7.a.iv
      description: "reputation: e.g., changing societal, customer or community perceptions\
        \ as a result of an organisation\u2019s role in pollution prevention and control;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7
      ref_id: E2.IRO-1.AR-7.b
      description: identify physical risks, e.g., sudden interruption of access to
        clean water, acid rain, or other pollution incidents that are likely to lead
        to or that have led to pollution with subsequent effects on the environment
        and society;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7
      ref_id: E2.IRO-1.AR-7.c
      description: 'identify opportunities related to pollution prevention and control
        categorised by:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c
      ref_id: E2.IRO-1.AR-7.c.i
      description: 'resource efficiency: decrease quantities of substances used or
        improve efficiency of production process to minimise impacts;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c
      ref_id: E2.IRO-1.AR-7.c.ii
      description: 'markets: e.g., diversification of business activities;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c
      ref_id: E2.IRO-1.AR-7.c.iii
      description: 'financing: e.g., access to green funds, bonds or loans;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c
      ref_id: E2.IRO-1.AR-7.c.iv
      description: 'resilience: e.g., diversification of substances used and control
        of emissions through innovation or technology; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c.v
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-7.c
      ref_id: E2.IRO-1.AR-7.c.v
      description: 'reputation: positive stakeholder relations as a result of a proactive
        stance on managing risks.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-8
      description: In order to assess materiality, the undertaking may consider Commission
        Recommendation (EU) 2021/2279 on the use of the Environmental Footprint methods
        to measure and communicate the life cycle environmental performance of products
        and organisations.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node542
      ref_id: E2.IRO-1.AR-9
      description: 'When providing information on the outcome of its materiality assessment,
        the undertaking shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9
      ref_id: E2.IRO-1.AR-9.a
      description: "a list of site locations where pollution is a material issue for\
        \ the undertaking\u2019s own operations and its upstream and downstream value\
        \ chain; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2.iro-1.ar-9
      ref_id: E2.IRO-1.AR-9.b
      description: a list of business activities associated with pollution material
        impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node541
      ref_id: E2-1 AR
      name: Disclosure Requirement E2-1
      description: Policies related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar
      ref_id: E2-1 AR 10
      description: The policies described under this Disclosure Requirement may be
        integrated in broader environmental or sustainability policies covering different
        subtopics.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar
      ref_id: E2-1 AR 11
      description: The description of the policies shall include information on the
        pollutant(s) or substance(s) covered.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar
      ref_id: E2-1 AR 12
      description: "When disclosing information under paragraph 12, the undertaking\
        \ may include contextual information on the relations between its policies\
        \ implemented and how they may contribute to the EU Action Plan \u2018Towards\
        \ a Zero Pollution for Air, Water and Soil\u2019 with for instance elements\
        \ on: "
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12
      ref_id: E2-1 AR 12.a
      description: how it is or may be affected by the targets and measures of the
        EU Action Plan and the revision of existing directives (e.g., the Industrial
        Emissions Directive);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-1-ar-12
      ref_id: E2-1 AR 12.b
      description: how it intends to reduce its pollution footprint to contribute
        to these targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node541
      ref_id: E2-2 AR
      name: Disclosure Requirement E2-2
      description: Actions and resources related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar
      ref_id: E2-2 AR 13
      description: Where actions extend to upstream or downstream value chain engagements,
        the undertaking shall provide information on the types of actions reflecting
        these engagements.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar
      ref_id: E2-2 AR 14
      description: When considering resources, examples of operational expenditures
        could be investments in research and development to innovate and develop safe
        and sustainable alternatives to the use of substances of concern or to decrease
        emissions in a production process.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-2-ar
      ref_id: E2-2 AR 15
      description: Where relevant to achieve its pollution-related policy objectives
        and targets, the undertaking may provide information on site-level action
        plans.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node585
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node540
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585
      ref_id: E2-3 AR
      name: Disclosure Requirement E2-3
      description: Targets related to pollution
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar
      ref_id: E2-3 AR 16
      description: If the undertaking refers to ecological thresholds when setting
        targets, it may refer to the guidance provided by the Science-Based Targets
        Initiative for Nature (SBTN) in its interim guidance (Initial Guidance for
        Business, September 2020), or any other guidance with a scientifically acknowledged
        methodology that allows setting of science- based targets by identifying ecological
        thresholds and, if applicable, entity-specific allocations. Ecological thresholds
        can be local, national and/or global.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar
      ref_id: E2-3 AR 17
      description: The undertaking may specify whether the target addresses shortcomings
        related to the Substantial Contribution criteria for Pollution Prevention
        and Control as defined in delegated acts adopted pursuant to Article 14 (2)
        of Regulation (EU) 2020/852. Where the Do No Significant Harm (DNSH) criteria
        for Pollution Prevention and Control as defined in delegated acts adopted
        pursuant to Article 10(3), Article 11(3), Article 12(2), Article 13(2), and
        Article 15(2) of Regulation (EU) 2020/852 are not met, the undertaking may
        specify whether the target addresses shortcomings related those DNSH critera.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar
      ref_id: E2-3 AR 18
      description: Where relevant to support the policies it has adopted, the undertaking
        may provide information on the targets set at site level.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-3-ar
      ref_id: E2-3 AR 19
      description: "The targets may cover the undertaking\u2019s own operations and/or\
        \ the value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585
      ref_id: E2-4 AR
      name: 'Disclosure Requirement E2-4 '
      description: Pollution of air, water and soil
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      ref_id: E2-4 AR 20
      description: "The information to be provided on microplastics under paragraph\
        \ 28(b) shall include microplastics that have been generated or used during\
        \ production processes or that are procured, and that leave the undertaking\u2019\
        s facilities as emissions, as products, or as part of products or services.\
        \ Microplastics may be unintentionally produced when larger pieces of plastics\
        \ like car tires or synthetic textiles wear and tear or may be deliberately\
        \ manufactured and added to products for specific purposes (e.g., exfoliating\
        \ beads in facial or body scrubs)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      ref_id: E2-4 AR 21
      description: The volume of pollutants shall be presented in appropriate mass
        units, for example tonnes or kilogrammes.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      ref_id: E2-4 AR 22
      description: The information required under this Disclosure Requirement shall
        be provided at the level of the reporting undertaking. However, the undertaking
        may disclose additional breakdown including information at site level or a
        breakdown of its emissions by type of source, by sector or by geographical
        area.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      ref_id: E2-4 AR 23
      description: 'When providing contextual information on the emissions, the undertaking
        may consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23
      ref_id: E2-4 AR 23.a
      description: " the local air quality indices (AQI) for the area where the undertaking\u2019\
        s air pollution occurs;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23
      ref_id: E2-4 AR 23.b
      description: the degree of urbanisation (DEGURBA) ( 59 ) for the area where
        air pollution occurs; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-23
      ref_id: E2-4 AR 23.c
      description: "the undertaking\u2019s percentage of the total emissions of pollutants\
        \ to water and soil occurring in areas at water risk, including areas of high-water\
        \ stress."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      ref_id: E2-4 AR 24
      description: The information provided under this Disclosure Requirement may
        refer to information the undertaking is already required to report under other
        existing legislation (i.e., IED, E- PRTR, etc.).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      ref_id: E2-4 AR 25
      description: "Where the undertaking\u2019s activities are subject to Directive\
        \ 2010/75/EU of the European Parliament and of the Council on industrial emissions\
        \ (IED) ( 60 ) and relevant Best Available Techniques Reference Documents\
        \ (BREFs), irrespective of whether the activity takes place within the European\
        \ Union or not, the undertaking may disclose the following additional information:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25
      ref_id: E2-4 AR 25.a
      description: a list of installations operated by the undertaking that fall under
        the IED and EU- BAT Conclusions;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25
      ref_id: E2-4 AR 25.b
      description: a list of any non-compliance incidents or enforcement actions necessary
        to ensure compliance in case of breaches of permit conditions;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25
      ref_id: E2-4 AR 25.c
      description: " the actual performance, as specified in the EU-BAT conclusions\
        \ for industrial installations, and comparison of the undertaking\u2019s environmental\
        \ performance against \u2018emission levels associated with the best available\
        \ techniques\u2019 the (BAT-AEL) as described in EU-BAT conclusions;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25
      ref_id: E2-4 AR 25.d
      description: "the actual performance of the undertaking against \u2018environmental\
        \ performance levels associated with the best available techniques\u2019 (BAT-AEPLs)\
        \ provided that they are applicable to the sector and installation; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-25
      ref_id: E2-4 AR 25.e
      description: a list of any compliance schedules or derogations granted by competent
        authorities according to Art. 15(4) Directive 2010/75/EU that are associated
        with the implementation of BAT-AELs.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node606
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar
      name: Methodologies
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node606
      ref_id: E2-4 AR 26
      description: 'When providing information on pollutants, the undertaking shall
        consider approaches for quantification in the following order of priority:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26
      ref_id: E2-4 AR 26.a
      description: direct measurement of emissions, effluents or other pollution through
        the use of recognised continuous monitoring systems (e. g., AMS Automated
        Measuring Systems);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26
      ref_id: E2-4 AR 26.b
      description: periodic measurements;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26
      ref_id: E2-4 AR 26.c
      description: calculation based on site-specific data;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26
      ref_id: E2-4 AR 26.d
      description: calculation based on published pollution factors; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-26
      ref_id: E2-4 AR 26.e
      description: estimation.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node606
      ref_id: E2-4 AR 27
      description: 'Regarding the disclosure of methodologies required by paragraph
        30, the undertaking shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27
      ref_id: E2-4 AR 27.a
      description: whether its monitoring is carried out in accordance with EU BREF
        Standards or another relevant reference benchmark; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-4-ar-27
      ref_id: E2-4 AR 27.b
      description: whether and how the calibration tests of the AMS were undertaken
        and the verification of periodic measurement by independent labs were ensured.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585
      ref_id: E2-5 AR
      name: Disclosure Requirement E2-5
      description: Substances of concern and substances of very high concern
    - urn: urn:intuitem:risk:req_node:esrs_p2:node617
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar
      name: List of substances to be considered
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node617
      ref_id: E2-5 AR 28
      description: " In order for the information to be complete, substances in the\
        \ undertaking\u2019s own operations and those procured shall be included (e.g.,\
        \ embedded in ingredients, semi- finished products, or the final product)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node617
      ref_id: E2-5 AR 29
      description: The volume of pollutants shall be presented in mass units, for
        example tonnes or kilogrammes or other mass units appropriate for the volumes
        and type of pollutants being released.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node620
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar
      name: Contextual information
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-5-ar-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node620
      ref_id: E2-5 AR 30
      description: "The information provided under this Disclosure Requirement may\
        \ refer to information the undertaking is already required to report under\
        \ other existing legislation (i.e., Directive 2010/75/EU, Regulation (EC)\
        \ No 166/2006 \u2018E-PRTR\u2019, etc.)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node585
      ref_id: E2-6 AR
      name: Disclosure Requirement E2-6
      description: Anticipated financial effects from material pollution-related risks
        and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar
      ref_id: E2-6 AR 31
      description: 'The operating and capital expenditures related to incidents and
        deposits may include for instance:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31
      ref_id: E2-6 AR 31.a
      description: cost for eliminating and remediating the respective pollution of
        air, water and soil including environmental protection;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-31
      ref_id: E2-6 AR 31.b
      description: damage compensation costs including payment of fines and penalties
        imposed by regulators or government authorities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar
      ref_id: E2-6 AR 32
      description: Incidents may include for instance interruptions of production,
        whether arising from the supply chain and/or from own operations, which resulted
        in pollution.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar
      ref_id: E2-6 AR 33
      description: The undertaking may include an assessment of its related products
        and services at risk over the short-, medium- and long-term, explaining how
        these are defined, how financial amounts are estimated, and which critical
        assumptions are made.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e2-6-ar
      ref_id: E2-6 AR 34
      description: The quantification of the anticipated financial effects in monetary
        terms under paragraph 38(a) may be a single amount or a range.
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3
      assessable: false
      depth: 1
      ref_id: ESRS E3
      name: WATER AND MARINE RESOURCES
    - urn: urn:intuitem:risk:req_node:esrs_p2:node630
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p2:node631
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node630
      description: "1. The objective of this Standard is to specify Disclosure Requirements\
        \ which will enable users of the sustainability statement to understand:\n\
        (a) how the undertaking affects water and marine resources, in terms of material\
        \ positive and negative actual or potential impacts;\n(b) any actions taken,\
        \ and the result of such actions to prevent or mitigate material actual or\
        \ potential negative impacts, to protect water and marine resources, also\
        \ with reference to reduction of water consumption, and to address risks and\
        \ opportunities;\n(c) whether, how and to what extent the undertaking contributes\
        \ to the European Green Deal\u2019s ambitions for fresh air, clean water,\
        \ healthy soil and biodiversity, as well as to the sustainability of the blue\
        \ economy and fisheries sectors, taking account of the following: Directive\
        \ 2000/60/EC of the European Parliament and of the Council ( 61 ) (EU Water\
        \ Framework Directive), Directive 2008/56/EC of the European Parliament and\
        \ of the Council ( 62 ) (EU Marine Strategy Framework Directive), Directive\
        \ 2014/89/EU of the European Parliament and of the Council ( 63 ) (EU Maritime\
        \ Spatial Planning Directive), the Sustainable Development Goals (in particular\
        \ SDG 6 Clean water and sanitation and 14 Life below water), and respect of\
        \ global environmental limits (e.g. biosphere integrity, ocean acidification,\
        \ freshwater use, and biogeochemical flows planetary boundaries);\n(d) the\
        \ plans and capacity of the undertaking to adapt its strategy and business\
        \ model in line with the promotion of sustainable water use based on long-term\
        \ protection of available water resources; protection of aquatic ecosystems\
        \ and restoration of freshwater and marine habitats;\n(e) the nature, type\
        \ and extent of the undertaking\u2019s material risks and opportunities arising\
        \ from the undertaking\u2019s impacts and dependencies on water and marine\
        \ resources, and how the undertaking manages them; and\n(f) the financial\
        \ effects on the undertaking over the short-, medium- and long term of material\
        \ risks and opportunities arising from the undertaking\u2019s impacts and\
        \ dependencies on water and marine resources."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node632
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node630
      description: "2. This Standard sets out Disclosure Requirements related to water\
        \ and marine resources. With regard to \u2018water\u2019, this standard covers\
        \ surface water and groundwater. It includes disclosure requirements on water\
        \ consumption in the undertaking\u2019s activities, products and services,\
        \ as well as related information on water withdrawals and water discharges."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node633
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node630
      description: "3. With regard to \u2018marine resources\u2019, this standard\
        \ covers the extraction and use of such resources, and associated economic\
        \ activities."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node634
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p2:node635
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node634
      description: "4. The topic of water and marine resources is closely connected\
        \ to other environmental sub- topics such as climate change, pollution, biodiversity\
        \ and circular economy. Thus, to provide a comprehensive overview of what\
        \ could be material to water and marine resources, relevant Disclosure Requirements\
        \ are covered in other environmental ESRS as follows:\n(a) ESRS E1 Climate\
        \ change, which addresses, in particular, acute and chronic physical risks\
        \ which arise from water and ocean-related hazards caused or exacerbated by\
        \ climate change, including increasing water temperature, changing precipitation\
        \ patterns and types (rain, hail, snow/ice), precipitation or hydrological\
        \ variability, ocean acidification, saline intrusion, sea level rise, drought,\
        \ high water stress, heavy precipitation, flood and glacial lake outbursts;\n\
        (b) ESRS E2 Pollution, which addresses, in particular, the emissions to water,\
        \ which includes emissions to oceans, and the use and generation of microplastics;\
        \ \n(c) ESRS E4 Biodiversity and ecosystems, which addresses, in particular,\
        \ the conservation and sustainable use of and impact on freshwater aquatic\
        \ ecosystems as well as the oceans and seas; and\n(d) ESRS E5 Resource use\
        \ and circular economy which addresses in particular waste management including\
        \ plastic, and the transition towards the extraction of non-renewable resources\
        \ of wastewater; reduced use of plastic; and the recycling of wastewater."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node636
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node634
      description: "5. The undertaking\u2019s impacts on water and marine resources\
        \ affect people and communities. Material negative impacts on affected communities\
        \ from water and marine resources-related impacts attributable to the undertaking\
        \ are covered in ESRS S3 Affected communities."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node637
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node634
      description: 6. This Standard should be read in conjunction with ESRS 1 General
        requirements and ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node638
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3
      name: Disclosure requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node639
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node638
      name: ESRS 2 General disclosures
      description: 7. The requirements of this section should be read in conjunction
        with and reported alongside the disclosures required by ESRS 2 chapter 4 Impact,
        risk and opportunity management.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node640
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node639
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node641
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node640
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material water
        and marine resources-related impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1-8
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node641
      ref_id: E3.IRO-1-8
      description: 'The undertaking shall describe the process to identify material
        impacts, risks and opportunities and shall provide information on: (a) whether
        and how the undertaking it has screened its assets and activities in order
        to identify its actual and potential water and marine resources-related impacts,
        risks and opportunities in its own operations and its upstream and downstream
        value chain, and if so the methodologies, assumptions and tools used in the
        screening; (b) whether and how it has conducted consultations, in particular,
        with affected communities ( 64 ).'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node640
      ref_id: E3-1
      name: Disclosure Requirement E3-1
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-9
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      ref_id: E3-1-9
      description: The undertaking shall describe its policies adopted to manage its
        material impacts, risks and opportunities related to water and marine resources
        ( 65 ).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      ref_id: E3-1-10
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of its material water and marine
        resources-related impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      ref_id: E3-1-11
      description: The disclosure required by paragraph 9 shall contain the information
        on the policies the undertaking has in place to manage its material impacts,
        risks and opportunities related to water and marine resources in accordance
        with ESRS 2 MDR-P Policies adopted to manage material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      ref_id: E3-1-12
      description: 'The undertaking shall indicate whether and how its policies address
        the following matters where material:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12
      ref_id: E3-1-12.a
      description: 'water management including:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a
      ref_id: E3-1-12.a.i
      description: the use and sourcing of water and marine resources in its own operations;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a
      ref_id: E3-1-12.a.ii
      description: water treatment as a step towards more sustainable sourcing of
        water; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.a
      ref_id: E3-1-12.a.iii
      description: ' the prevention and abatement of water pollution resulting from
        its activities.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12
      ref_id: E3-1-12.b
      description: ' product and service design in view of addressing water-related
        issues and the preservation of marine resources; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-12
      ref_id: E3-1-12.c
      description: commitment to reduce material water consumption in areas at water
        risk in its own operations and along the upstream and downstream value chain.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      ref_id: E3-1-13
      description: If at least one of the sites of the undertaking is located in an
        area of high-water stress and it is not covered by a policy, the undertaking
        shall state this to be the case and provide reasons for not having adopted
        such a policy. The undertaking may disclose a timeframe in which it aims to
        adopt such a policy. ( 66 )
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1
      ref_id: E3-1-14
      description: The undertaking shall specify whether it has adopted policies or
        practices related to sustainable oceans and seas ( 67 ).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node640
      ref_id: E3-2
      name: Disclosure Requirement E3-2
      description: Actions and resources related to water and marine resources
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2
      ref_id: E3-2-15
      description: The undertaking shall disclose its water and marine resources-
        related actions and the resources allocated to their implementation.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2
      ref_id: E3-2-16
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the key actions taken and planned to achieve the water and marine resources-related
        policy objectives and targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2
      ref_id: E3-2-17
      description: The description of the actions and resources shall follow the principles
        defined in ESRS 2 MDR-A Actions and resources in relation to material sustainability
        matters. In addition to ESRS 2 MDR-A, the undertaking may specify to which
        layer in the mitigation hierarchy an action and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2
      ref_id: E3-2-18
      description: 'Resources can be allocated to:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18
      ref_id: E3-2-18.a
      description: avoid the use of water and marine resources;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18
      ref_id: E3-2-18.b
      description: reduce the use of water and marine resources such as through efficiency
        measures;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18
      ref_id: E3-2-18.c
      description: reclaiming and reuse of water; or
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-18
      ref_id: E3-2-18.d
      description: restoration and regeneration of aquatic ecosystem and water bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2
      ref_id: E3-2-19
      description: The undertaking shall specify actions and resources in relation
        to areas at water risk, including areas of high-water stress
    - urn: urn:intuitem:risk:req_node:esrs_p2:node666
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node639
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node666
      ref_id: E3-3
      name: Disclosure Requirement E3-3
      description: Targets related to water and marine resources
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      ref_id: E3-3-20
      description: The undertaking shall disclose the water and marine resources-related
        targets it has set.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      ref_id: E3-3-21
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the targets the undertaking has adopted to support its water and marine
        resources-related policies and address its material water and marine resources-related
        impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      ref_id: E3-3-22
      description: The description of the targets shall contain the information requirements
        defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through
        targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      ref_id: E3-3-23
      description: 'The disclosure required by paragraph 20 shall indicate whether
        and how its targets relate to:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23
      ref_id: E3-3-23.a
      description: the management of material impacts, risks and opportunities related
        to areas at water risk, including improvement of the water quality;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23
      ref_id: E3-3-23.b
      description: the responsible management of marine resources impacts, risks and
        opportunities including the nature and quantity of marine resources- related
        commodities (such as gravels, deep-sea minerals, seafood) used by the undertaking;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-23
      ref_id: E3-3-23.c
      description: the reduction of water consumption, including an explanation of
        how those targets relate to areas at water risk, including areas of high water-stress.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      ref_id: E3-3-24
      description: 'In addition to ESRS 2 MDR-T, the undertaking may specify whether
        ecological thresholds and entity-specific allocations were taken into consideration
        when setting targets. If so, the undertaking may specify:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24
      ref_id: E3-3-24.a
      description: the ecological thresholds identified, and the methodology used
        to identify such thresholds;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24
      ref_id: E3-3-24.b
      description: whether or not the thresholds are entity-specific and if so, how
        they were determined; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-24
      ref_id: E3-3-24.c
      description: how responsibility for respecting identified ecological thresholds
        is allocated in the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3
      ref_id: E3-3-25
      description: The undertaking shall specify as part of the contextual information,
        whether the targets it has set and presented are mandatory (required by legislation)
        or voluntary.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node666
      ref_id: E3-4
      name: Disclosure Requirement E3-4
      description: Water consumption
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4
      ref_id: E3-4-26
      description: The undertaking shall disclose information on its water consumption
        performance related to its material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4
      ref_id: E3-4-27
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of the undertaking\u2019s water consumption and any progress\
        \ by the undertaking in relation to its targets."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4
      ref_id: E3-4-28
      description: 'The disclosure required by paragraph 26 relates to own operations
        and shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28
      ref_id: E3-4-28.a
      description: total water consumption in m3;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28
      ref_id: E3-4-28.b
      description: ' total water consumption in m3 in areas at water risk, including
        areas of high-water stress;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28
      ref_id: E3-4-28.c
      description: total water recycled and reused in m3; ( 68 )
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28
      ref_id: E3-4-28.d
      description: total water stored and changes in storage in m3; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-28
      ref_id: E3-4-28.e
      description: " any contextual information necessary regarding points (a) to\
        \ (d), including the water basins\u2019 water quality and quantity, how the\
        \ data have been compiled, such as any standards, methodologies, and assumptions\
        \ used, including whether the information is calculated, estimated, modelled,\
        \ or sourced from direct measurements, and the approach taken for this, such\
        \ as the use of any sector-specific factors."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4
      ref_id: E3-4-29
      description: 'The undertaking shall provide information on its water intensity:
        total water consumption in its own operations in m3 per million EUR net revenue
        ( 69 ).'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node666
      ref_id: E3-5
      name: Disclosure Requirement E3-5
      description: Anticipated financial effects from material water and marine resources-related
        risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5
      ref_id: E3-5-30
      description: The undertaking shall disclose the anticipated financial effects
        of material water and marine resources-related risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5
      ref_id: E3-5-31
      description: "The information required by paragraph 30 is in addition to the\
        \ information on current financial effects on the entity\u2019s financial\
        \ position, financial performance and cash flows for the reporting period\
        \ required under ESRS 2 SBM-3 para 48 (d)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5
      ref_id: E3-5-32
      description: 'The objective of this Disclosure Requirement is to provide an
        understanding of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32
      ref_id: E3-5-32.a
      description: "anticipated financial effects due to material risks arising from\
        \ water and marine resources-related impacts and dependencies and how these\
        \ risks have (or could reasonably be expected to have) a material influence\
        \ on the undertaking\u2019s financial position, financial performance and\
        \ cash flows, over the short-, medium- and long-term; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-32
      ref_id: E3-5-32.b
      description: anticipated financial effects due to material opportunities related
        to water and marine resources.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5
      ref_id: E3-5-33
      description: 'The disclosure shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33
      ref_id: E3-5-33.a
      description: a quantification of the anticipated financial effects in monetary
        terms before considering water and marine resources-related actions or where
        not possible without undue cost or effort, qualitative information. For financial
        effects arising from opportunities, a quantification is not required if it
        would result in disclosure that does not meet the qualitative characteristics
        of information (see ESRS 1 Appendix B Qualitative characteristics of information);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33
      ref_id: E3-5-33.b
      description: a description of the effects considered, the impacts and dependencies
        to which they relate, and the time horizons in which they are likely to materialise;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-33
      ref_id: E3-5-33.c
      description: the critical assumptions used to quantify the anticipated financial
        effects, as well as the sources and level of uncertainty of those assumptions.
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS E3-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node701
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e3-appendix-a
      name: ESRS 2 General disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p2:node702
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node701
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node703
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node702
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material water
        and marine resources-related impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-1
      description: 'When conducting a materiality assessment on environmental subtopics,
        the undertaking shall assess the materiality of water and marine resources
        in its own operations and its upstream and downstream value chain, and may
        consider the four phases below, also known as the LEAP approach:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1
      ref_id: E3.IRO-1.AR-1.a
      description: 'Phase 1: locate where in its own operations and along the value
        chain the interface with nature takes place;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1
      ref_id: E3.IRO-1.AR-1.b
      description: 'Phase 2: evaluate the dependencies and impacts;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1
      ref_id: E3.IRO-1.AR-1.c
      description: 'Phase 3: assess the material risks and opportunities; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-1
      ref_id: E3.IRO-1.AR-1.d
      description: 'Phase 4: prepare and report the results of the materiality assessment.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-2
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-2
      description: The materiality assessment for ESRS E3 corresponds to the first
        three phases of this LEAP approach, the fourth phase addresses the outcome
        of the process.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-3
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-3
      description: "The processes to assess the materiality of impacts, risks and\
        \ opportunities shall consider the provisions in ESRS 2 IRO-1 Description\
        \ of the processes to identify and assess material impacts, risks and opportunities,\
        \ and IRO-2 Disclosure Requirements in ESRS covered by the undertaking\u2019\
        s sustainability statement."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-4
      description: 'The sub-topics related to water and marine resources covered by
        the materiality assessment include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4
      ref_id: E3.IRO-1.AR-4.a
      description: water, which encompasses the consumption of surface water, groundwater,
        as well as withdrawals and discharges of water; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-4
      ref_id: E3.IRO-1.AR-4.b
      description: marine resources, which encompasses the extraction and use of such
        resources and associated economic activities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-5
      description: 'In phase 1, to locate where there are areas at water risk, and
        areas where there is an interface with marine resources that could lead to
        material impacts and dependencies in its own operations and along its upstream
        and downstream value chain, the undertaking may consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5
      ref_id: E3.IRO-1.AR-5.a
      description: the locations of direct assets and operations and related upstream
        and downstream activities across the value chain;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5
      ref_id: E3.IRO-1.AR-5.b
      description: the sites located in areas at water risk, including areas of high-
        water stress; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-5
      ref_id: E3.IRO-1.AR-5.c
      description: the sectors or business units that are interfacing with water or
        marine resources in these priority locations.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-6
      description: The undertaking shall consider river basins as the relevant level
        for assessment of locations and combine that approach with an operational
        risk assessment of its facilities and the facilities of suppliers with material
        impacts and risks.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-7
      description: "The undertaking shall consider the criteria for defining the status\
        \ of water bodies according to the relevant Annexes of Directive 2000/60/EC\
        \ (Water Framework Directive) as well as the guidance documents provided for\
        \ implementation of the Water Framework Directive. The list of guidance documents\
        \ can be accessed under the European Commission\u2019s Environment home page."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-8
      description: 'In phase 2, to evaluate its impacts and dependencies for each
        priority location identified under AR 5, the undertaking may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8
      ref_id: E3.IRO-1.AR-8.a
      description: identify business processes and activities that lead to impacts
        and dependencies on environmental assets and ecosystem services;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8
      ref_id: E3.IRO-1.AR-8.b
      description: "identify water and marine resources-related impacts and dependencies\
        \ across the undertaking\u2019s value chain; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-8
      ref_id: E3.IRO-1.AR-8.c
      description: assess the severity and likelihood of the positive and negative
        impacts on water and marine resources.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-9
      description: For the identification of water and marine resources-related dependencies,
        the undertaking may rely on international classifications such as the Common
        International Classification of Ecosystem Services (CICES).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-10
      description: When identifying its marine resources-related dependencies, the
        undertaking shall consider if it depends upon key marine resources-related
        commodities, including but not limited to gravels and seafood products.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-11
      description: Marine resources are defined according to their use by human societies
        and must be considered in relation to the pressure they are subject to. Some
        of the pressure indicators are presented in other ESRS, namely microplastics
        and emissions to water in ESRS E2 and plastic waste in ESRS E5.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-12
      description: 'Examples of marine resources dependencies which may be considered
        by the undertaking are:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12
      ref_id: E3.IRO-1.AR-12.a
      description: dependencies on commercially exploited fish and shellfish in its
        own operations and its upstream and downstream value chain; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-12
      ref_id: E3.IRO-1.AR-12.b
      description: fishing activity that involves mobile bottom trawling, which can
        also have negative impacts on the seabed.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-13
      description: 'AR 13.In Phase 3, to assess its material risks and opportunities
        based on the results of Phases 1 and 2, the undertaking may :'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13
      ref_id: E3.IRO-1.AR-13.a
      description: 'identify transition risks and opportunities in its own operations
        and its value chain by the categories of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a
      ref_id: E3.IRO-1.AR-13.a.i
      description: 'policy and legal: e.g., introduction of regulation or policy (e.g.,
        changes such as increased water protection, increased quality of water regulations,
        regulation of flows of water supply), ineffective governance of water bodies
        or marine resources, in particular across boundaries (e.g., transboundary
        governance and cooperation) resulting in water or oceans degradation, exposure
        to sanctions and litigation (e.g., non-respect of permits or allocations;
        negligence towards or killing of threatened marine species), enhanced reporting
        obligations on marine ecosystems and related services;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a
      ref_id: E3.IRO-1.AR-13.a.ii
      description: 'technology: e.g., substitution of products or services by products
        or services with a lower impact on water and marine resources, transition
        to more efficient and cleaner technologies (i.e., with lower impacts on oceans
        and water), new monitoring technologies (e.g., satellite), water purification,
        flood protection;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a
      ref_id: E3.IRO-1.AR-13.a.iii
      description: 'market: e.g., shifting supply, demand and financing, volatility
        or increased costs of water or marine resources;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a
      ref_id: E3.IRO-1.AR-13.a.iv
      description: "reputation: e.g., changing societal, customer or community perceptions\
        \ as a result of an organisation\u2019s impact on water and marine resources;\
        \ and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a.v
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.a
      ref_id: E3.IRO-1.AR-13.a.v
      description: contribution to systemic risks via its own operations and its upstream
        and downstream value chain, including the risks that a marine ecosystem collapses
        or the risks that a critical natural system no longer functions (e.g., tipping
        points are reached, summing physical risks);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.b.
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13
      ref_id: E3.IRO-1.AR-13.b.
      description: identify physical risk including water quantity (water scarcity,
        water stress), water quality, infrastructure decay or unavailability of some
        marine resources-related commodities (e.g. the rarefaction of some species
        of fish or other underwater marine living organisms sold as products by the
        undertaking) leading for instance to the impossibility of running operations
        in certain geographical areas;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13
      ref_id: E3.IRO-1.AR-13.c
      description: 'identify opportunities categorised by:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c
      ref_id: E3.IRO-1.AR-13.c.i
      description: 'resource efficiency: e.g., transition to more efficient services
        and processes requiring less water and marine resources;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c
      ref_id: E3.IRO-1.AR-13.c.ii
      description: 'markets: e.g., development of less resource-intense products and
        services, diversification of business activities;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c
      ref_id: E3.IRO-1.AR-13.c.iii
      description: 'financing: e.g., access to green funds, bonds or loans;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c
      ref_id: E3.IRO-1.AR-13.c.iv
      description: 'resilience: e.g., diversification of marine or water resources
        and business activities (e.g., starting a new business unit on ecosystem restoration),
        investing in green infrastructures, nature-based solutions, adopting recycling
        and circularity mechanisms that reduce the dependencies on water or marine
        resources; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c.v
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-13.c
      ref_id: E3.IRO-1.AR-13.c.v
      description: 'reputation: positive stakeholder engagement as a result of a proactive
        stance on managing nature-related risks (e.g., leading to preferred partner
        status).'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-14
      description: "The undertaking may rely on primary, secondary or modelled data\
        \ collection or other relevant approaches to assess material impacts, dependencies,\
        \ risks and opportunities, including Commission Recommendation 2021/2279 on\
        \ the use of the Environmental Footprint methods to measure and communicate\
        \ the life cycle environmental performance of products and organisations (Annex\
        \ I \u2013 Product Environmental Footprint; Annex III \u2013 Organisation\
        \ Environmental Footprint)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node703
      ref_id: E3.IRO-1.AR-15
      description: 'When providing information on the outcome of the materiality assessment,
        the undertaking shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15
      ref_id: E3.IRO-1.AR-15.a
      description: "a list of geographical areas where water is a material issue for\
        \ the undertaking\u2019s own operations and its upstream and downstream value\
        \ chain;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15
      ref_id: E3.IRO-1.AR-15.b
      description: a list of marine resources-related commodities used by the undertaking
        which are material to the good environmental status of marine waters as well
        as for the protection of marine resources; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3.iro-1.ar-15
      ref_id: E3.IRO-1.AR-15.c
      description: a list of sectors or segments associated with water and marine
        resources material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node702
      ref_id: E3-1 AR
      name: Disclosure Requirement E3-1
      description: Policies related to water and marine resources
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar
      ref_id: E3-1 AR 16
      description: The policies described under this Disclosure Requirement may be
        integrated in broader environmental or sustainability policies covering different
        subtopics.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar
      ref_id: E3-1 AR 17
      description: 'When disclosing information under paragraph 9, the undertaking
        may disclose whether its policies :'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17
      ref_id: E3-1 AR 17.a
      description: prevent further deterioration and protect and enhance the status
        of water bodies and aquatic ecosystems;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17
      ref_id: E3-1 AR 17.b
      description: promote sustainable water use based on a long-term protection of
        available water resources;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17
      ref_id: E3-1 AR 17.c
      description: aim at enhanced protection and improvement of the aquatic environment;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17
      ref_id: E3-1 AR 17.d
      description: promote a good environmental status of marine water; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-17
      ref_id: E3-1 AR 17.e
      description: promote reduction of water withdrawals and water discharges.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar
      ref_id: E3-1 AR 18
      description: 'The undertaking may also disclose information about policies which:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18
      ref_id: E3-1 AR 18.a
      description: contribute to good ecological and chemical quality of surface water
        bodies and good chemical quality and quantity of groundwater bodies, in order
        to protect human health, water supply, natural ecosystems and biodiversity,
        the good environmental status of marine waters and the protection of the resource
        base upon which marine related activities depend;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18
      ref_id: E3-1 AR 18.b
      description: minimise material impacts and risks and implement mitigation measures
        that aim to maintain the value and functionality of priority services and
        to increase resource efficiency on own operations; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-1-ar-18
      ref_id: E3-1 AR 18.c
      description: avoid impacts on affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node702
      ref_id: E3-2 AR
      name: Disclosure Requirement E3-2
      description: Actions and resources related to water and marine resources policies
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar
      ref_id: E3-2 AR 19
      description: When disclosing information required under paragraph 15, the undertaking
        shall consider the actions, or action plans, contributing to address the material
        impacts, risks and opportunities identified. Useful guidance is provided by
        the Alliance for Water Stewardship (AWS).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar
      ref_id: E3-2 AR 20
      description: "Considering that water and marine resources are shared resources\
        \ which may require collective actions, or action plans, involving other stakeholders,\
        \ the undertaking may provide information on those specific collective actions,\
        \ including information on other parties (competitors, suppliers, retailers,\
        \ customers, other business partners, local communities and authorities, government\
        \ agencies\u2026) and specific information on the project, its specific contribution,\
        \ its sponsors and other participants."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-2-ar
      ref_id: E3-2 AR 21
      description: When providing information on capital expenditures, the undertaking
        may consider expenditures related, for example, to stormwater drain rehabilitation,
        pipelines, or machinery used to manufacture new low water-use products.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node765
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node701
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node765
      ref_id: E3-3 AR
      name: Disclosure Requirement E3-3
      description: Targets related to water and marine resources
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      ref_id: E3-3 AR 22
      description: If the undertaking refers to ecological thresholds when setting
        targets, it may refer to the guidance provided by the Science-Based Targets
        Initiative for Nature (SBTN) in its interim guidance (Initial Guidance for
        Business, September 2020). It may also refer to any other guidance with a
        scientifically acknowledged methodology that enables the setting of science-based
        targets by identifying ecological thresholds and, if applicable, organisation-specific
        allocations. Ecological thresholds can be local, national and/or global.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      ref_id: E3-3 AR 23
      description: 'The undertaking may provide targets relating to:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23
      ref_id: E3-3 AR 23.a
      description: the reduction of water withdrawals; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-23
      ref_id: E3-3 AR 23.b
      description: the reduction of water discharges.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      ref_id: E3-3 AR 24
      description: If the undertaking provides targets on withdrawals, it may include
        water withdrawal from polluted soils and aquifers, and water withdrawn and
        treated for remediation purposes.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      ref_id: E3-3 AR 25
      description: ' If the undertaking provides targets on discharges, it may include
        water discharges to groundwater such as reinjection to aquifers, or water
        returning to a groundwater source via a soakaway or a swale.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      ref_id: E3-3 AR 26
      description: ' The targets may cover its own operations and/or its upstream
        and downstream value chain.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-3-ar
      ref_id: E3-3 AR 27
      description: The undertaking may specify whether the target addresses shortcomings
        related to the Substantial Contribution criteria for Water and Marine Resources
        as defined in the Commission delegated acts adopted pursuant to Article 12(2)
        of Regulation (EU) 2020/852. Where the Do No Significant Harm (DNSH) criteria
        for Water and Marine Resources as defined in delegated acts adopted pursuant
        to Article 10 (3), Article 11(3), Article 13(2), Article 14(2), and Article
        15(2) of Regulation (EU) 2020/852 are not met, the undertaking may specify
        whether the target addresses shortcomings related those DNSH criteria.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node765
      ref_id: E3-4 AR
      name: Disclosure Requirement E3-4
      description: Water consumption
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar
      ref_id: E3-4 AR 28
      description: The undertaking may operate in various areas at water risk. When
        disclosing information under paragraph 28 (b), the undertaking shall include
        such information only for those areas that have been identified as material
        in accordance with ESRS2 IRO-1 and ESRS2 SBM-3.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar
      ref_id: E3-4 AR 29
      description: 'When disclosing contextual information on water consumption performance
        required by paragraph 28(e), the undertaking shall explain the calculation
        methodologies and more specifically the share of the measure obtained from
        direct measurement, from sampling and extrapolation, or from best estimates. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar
      ref_id: E3-4 AR 30
      description: The undertaking may provide information on other breakdowns (i.e.,
        per sector or segments).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar
      ref_id: E3-4 AR 31
      description: When disclosing information required by paragraph 29 the undertaking
        may provide additional intensity ratios based on other denominators.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-4-ar
      ref_id: E3-4 AR 32
      description: The undertaking may also provide information on its water withdrawals
        and water discharges.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node765
      ref_id: E3-5 AR
      name: Disclosure Requirement E3-5
      description: Anticipated financial effects from material water and marine resources-related
        risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar
      ref_id: E3-5 AR 33
      description: The undertaking may include an assessment of its related products
        and services at risk over the short-, medium- and long-term, explaining how
        these are defined, how financial amounts are estimated, and which critical
        assumptions are made.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e3-5-ar
      ref_id: E3-5 AR 34
      description: 'The quantification of the anticipated financial effects in monetary
        terms under paragraph 33(a) may be a single amount or a range. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4
      assessable: false
      depth: 1
      ref_id: ESRS E4
      name: BIODIVERSITY AND ECOSYSTEMS
    - urn: urn:intuitem:risk:req_node:esrs_p2:node785
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p2:node786
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node785
      description: "1.The objective of this Standard is to specify Disclosure Requirements\
        \ which will enable users of the sustainability statement to understand:\n\
        (a) how the undertaking affects biodiversity and ecosystems, in terms of material\
        \ positive and negative, actual and potential impacts, including the extent\
        \ to which it contributes to the drivers of biodiversity and ecosystem loss\
        \ and degradation;\n(b) any actions taken, and the result of such actions,\
        \ to prevent or mitigate material negative actual or potential impacts and\
        \ to protect and restore biodiversity and ecosystems, and to address risks\
        \ and opportunities; and\n(c) the plans and capacity of the undertaking to\
        \ adapt its strategy and business model in line with:\ni. respecting planetary\
        \ boundaries related to biosphere integrity and land-system change;\nii. the\
        \ vision of the Kunming-Montreal Global Biodiversity Framework and its relevant\
        \ goals and targets;\niii. relevant aspects of the EU Biodiversity Strategy\
        \ for 2030 ( 70 );\niv. Directive 2009/147/EC of the European Parliament and\
        \ of the Council and Council Directive 92/43/EEC (EU Birds and Habitats Directives)\
        \ ( 71 ); and\nv. Directive 2008/56/EC of the European Parliament and of the\
        \ Council (Marine Strategy Framework Directive ( 72 ) ;\n(d) the nature, type\
        \ and extent of the undertaking\u2019s material risks, dependencies and opportunities\
        \ related to biodiversity and ecosystems, and how the undertaking manages\
        \ them; and\n(e) the financial effects on the undertaking over the short-,\
        \ medium- and long-term of material risks and opportunities arising from the\
        \ undertaking\u2019s impacts and dependencies on biodiversity and ecosystems."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node787
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node785
      description: "2. This Standard sets out Disclosure Requirements related to the\
        \ undertaking\u2019s relationship to terrestrial, freshwater and marine habitats,\
        \ ecosystems and populations of related fauna and flora species, including\
        \ diversity within species, between species and of ecosystems and their interrelation\
        \ with indigenous peoples and other affected communities."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node788
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node785
      description: "3. The terms \u2018biodiversity\u2019 and \u2018biological diversity\u2019\
        \ refer to the variability among living organisms from all sources including,\
        \ inter alia, terrestrial, freshwater, marine and other aquatic ecosystems\
        \ and the ecological complexes of which they are part."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node789
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4
      name: Interaction with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p2:node790
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789
      description: "4. \u2018Biodiversity and ecosystems\u2019 are closely connected\
        \ to other environmental matters. The main direct drivers of biodiversity\
        \ and ecosystems change are climate change, pollution, land-use change, freshwater-use\
        \ change and sea-use change, direct exploitation of organisms and invasive\
        \ alien species. These drivers are covered in this standard, except for climate\
        \ change (covered by ESRS E1) and pollution (covered by ESRS E2)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node791
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789
      description: '5. To obtain a comprehensive understanding of material impacts
        and dependencies on biodiversity and ecosystems, the Disclosure Requirements
        of other environmental ESRS should be read and interpreted in conjunction
        with the specific disclosure requirements of this Standard. The relevant disclosure
        requirements covered in other environmental ESRS are:

        (a) ESRS E1 Climate change, which addresses in particular GHG emissions and
        energy resources (energy consumption);

        (b) ESRS E2 Pollution, which addresses pollution to air, water and soil;

        (c) ESRS E3 Water and marine resources which addresses in particular water
        resources (water consumption) and marine resources;

        (d) ESRS E5 Resource use and circular economy addresses in particular the
        transition away from extraction of non-renewable resources and the implementation
        of practices that prevent waste generation, including pollution generated
        by waste.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:node792
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789
      description: "6. The undertaking\u2019s impacts on biodiversity and ecosystems\
        \ affect people and communities. When reporting on material negative impacts\
        \ on affected communities from biodiversity and ecosystem change under ESRS\
        \ E4, the undertaking shall consider the requirements of ESRS S3 Affected\
        \ communities."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node793
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node789
      description: 7. This Standard should be read in conjunction with ESRS 1 General
        requirements and ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node794
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node795
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node794
      name: ESRS 2 General disclosures
      description: 8. The requirements of this section shall be read in conjunction
        with the disclosures required by ESRS 2 Chapter 2 Governance, Chapter 3 Strategy
        and Chapter 4 Impact, risk and opportunity management.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node796
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node794
      description: 9. The resulting disclosures shall be presented alongside the disclosures
        required by ESRS 2, except for ESRS 2 SBM-3, for which the undertaking has
        an option to present the disclosures alongside the topical disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node797
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node794
      description: 10. In addition to the requirements in ESRS 2, this Standard also
        includes the topic specific Disclosure Requirement E4-1 Transition plan and
        consideration of biodiversity and ecosystems in strategy and business model.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node798
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node797
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node798
      ref_id: E4-1
      name: Disclosure Requirement E4-1
      description: Transition plan and consideration of biodiversity and ecosystems
        in strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1
      ref_id: E4-1-11
      description: The undertaking shall disclose how its biodiversity and ecosystem
        impacts, dependencies, risks and opportunities originate from and trigger
        adaptation of its strategy and business model.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1
      ref_id: E4-1-12
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the resilience of the undertaking\u2019s strategy and business model\
        \ in relation to biodiversity and ecosystems, and of the compatibility of\
        \ the undertaking\u2019s strategy and business model with regard to relevant\
        \ local, national and global public policy targets related to biodiversity\
        \ and ecosystems."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1
      ref_id: E4-1-13
      description: 'The undertaking shall describe the resilience of its strategy
        and business model in relation to biodiversity and ecosystems. The description
        shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      ref_id: E4-1-13.a
      description: an assessment of the resilience of the current business model and
        strategy to biodiversity and ecosystems-related physical, transition and systemic
        risks;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      ref_id: E4-1-13.b
      description: "the scope of the resilience analysis in relation to the undertaking\u2019\
        s own operations and its upstream and downstream value chain and in relation\
        \ to the risks considered in that analysis;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      ref_id: E4-1-13.c
      description: the key assumptions made;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      ref_id: E4-1-13.d
      description: ' the time horizons used;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      ref_id: E4-1-13.e
      description: the results of the resilience analysis; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-13
      ref_id: E4-1-13.f
      description: the involvement of stakeholders, including, where appropriate,
        holders of indigenous and local knowledge.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1
      ref_id: E4-1-14
      description: If information specified in this disclosure requirement is disclosed
        by the undertaking as part of the information required under ESRS 2 SBM- 3,
        the undertaking may refer to the information it has disclosed under ESRS 2
        SBM-3.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1
      ref_id: E4-1-15
      description: The undertaking may disclose its transition plan to improve and,
        ultimately, achieve alignment of its business model and strategy with the
        vision of the Kunming-Montreal Global Biodiversity Framework and its relevant
        goals and targets, the EU Biodiversity Strategy for 2030, and with respecting
        planetary boundaries related to biosphere integrity and land-system change.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node811
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node798
      name: Disclosure Requirement SBM 3
      description: Material impacts, risks and opportunities and their interaction
        with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node811
      ref_id: E4.SBM-3-16
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16
      ref_id: E4.SBM-3-16.a
      description: 'a list of material sites in its own operations, including sites
        under its operational control, based on the results of paragraph 17(a). The
        undertaking shall disclose these locations by:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a
      ref_id: E4.SBM-3-16.a.i
      description: specifying the activities negatively affecting biodiversity sensitive
        areas ( 73 );
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a
      ref_id: E4.SBM-3-16.a.ii
      description: providing a breakdown of sites according to the impacts and dependencies
        identified, and to the ecological status of the areas (with reference to the
        specific ecosystem baseline level) where they are located; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.a
      ref_id: E4.SBM-3-16.a.iii
      description: specifying the biodiversity-sensitive areas impacted, for users
        to be able to determine the location and the responsible competent authority
        with regards to the activities specified in paragraph 16 (a) i.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16
      ref_id: E4.SBM-3-16.b
      description: whether it has identified material negative impacts with regards
        to land degradation, desertification or soil sealing ( 74 ); and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4.sbm-3-16
      ref_id: E4.SBM-3-16.c
      description: whether it has operations that affect threatened species ( 75 ).
    - urn: urn:intuitem:risk:req_node:esrs_p2:node819
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node797
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node820
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node819
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of processes to identify and assess material biodiversity
        and ecosystem-related impacts, risks, dependencies and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node820
      ref_id: E4-IRO-1-17
      description: 'The undertaking shall describe its process to identify material
        impacts, risks, dependencies and opportunities. The description of the process
        shall include whether and how the undertaking:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17
      ref_id: E4-IRO-1-17.a
      description: identified and assessed actual and potential impacts on biodiversity
        and ecosystems at own site locations and in the upstream and downstream value
        chain, including assessment criteria applied;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17
      ref_id: E4-IRO-1-17.b
      description: identified and assessed dependencies on biodiversity and ecosystems
        and their services at own site locations and in the upstream and downstream
        value chain, including assessment criteria applied, and, if this assessment
        includes ecosystem services that are disrupted or likely to be;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17
      ref_id: E4-IRO-1-17.c
      description: ' identified and assessed transition and physical risks and opportunities
        related to biodiversity and ecosystems, including assessment criteria applied
        based on its impacts and dependencies;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17
      ref_id: E4-IRO-1-17.d
      description: considered systemic risks;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17
      ref_id: E4-IRO-1-17.e
      description: 'conducted consultations with affected communities on sustainability
        assessments of shared biological resources and ecosystems and, in particular:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e
      ref_id: E4-IRO-1-17.e.i
      description: when a site, a raw material production or sourcing is likely to
        negatively impact biodiversity and ecosystems, the identification of the specific
        sites, raw materials production or sourcing with negative or potentially negative
        impacts on affected communities;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e
      ref_id: E4-IRO-1-17.e.ii
      description: when affected communities are likely to be impacted, the undertaking,
        shall disclose how these communities were involved in the materiality assessment;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-17.e
      ref_id: E4-IRO-1-17.e.iii
      description: with respect to impacts on ecosystem services of relevance to affected
        communities in its own operations, the undertaking shall indicate how negative
        impacts may be avoided. If these impacts are unavoidable, the undertaking
        may indicate its plans to minimise them and implement mitigation measures
        that aim to maintain the value and functionality of priority services.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node820
      ref_id: E4-IRO-1-18
      description: 'The undertaking may disclose whether and how it has used biodiversity
        and ecosystems scenario analysis to inform the identification and assessment
        of material risks and opportunities over short-, medium- and long-term time
        horizons. If the undertaking has used such scenario analysis, it may disclose
        the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18
      ref_id: E4-IRO-1-18.a
      description: why the considered scenarios were selected;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18
      ref_id: E4-IRO-1-18.b
      description: ' how the considered scenarios are updated according to evolving
        conditions and emerging trends; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-18
      ref_id: E4-IRO-1-18.c
      description: whether the scenarios are informed by expectations published by
        authoritative intergovernmental bodies, such as the Convention for Biological
        Diversity and, where relevant, by scientific consensus, such as that expressed
        by the Intergovernmental Science-policy Platform on Biodiversity and Ecosystem
        Services (IPBES).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node820
      ref_id: E4-IRO-1-19
      description: 'The undertaking shall specifically disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19
      ref_id: E4-IRO-1-19.a
      description: whether or not it has sites located in or near biodiversity-sensitive
        areas and whether activities related to these sites negatively affect these
        areas by leading to the deterioration of natural habitats and the habitats
        of species and to the disturbance of the species for which a protected area
        has been designated; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1-19
      ref_id: E4-IRO-1-19.b
      description: 'whether it has been concluded that it is necessary to implement
        biodiversity mitigation measures, such as those identified in: Directive 2009/147/EC
        of the European Parliament and of the Council on the conservation of wild
        birds; Council Directive 92/43/EEC on the conservation of natural habitats
        and of wild fauna and flora; an Environmental Impact Assessment (EIA) as defined
        in Article 1(2), point (g), of Directive 2011/92/EU of the European Parliament
        and of the Council ( 76 ) on the assessment of the effects of certain public
        and private projects on the environment; and for activities located in third
        countries, in accordance with equivalent national provisions or international
        standards, such as the International Finance Corporation (IFC) Performance
        Standard 6: Biodiversity Conservation and Sustainable Management of Living
        Natural Resources.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node819
      ref_id: E4-2
      name: Disclosure Requirement E4-2
      description: Policies related to biodiversity and ecosystems
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2
      ref_id: E4-2-20
      description: The undertaking shall describe its adopted policies to manage its
        material impacts, risks, dependencies and opportunities that are related to
        biodiversity and ecosystems.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2
      ref_id: E4-2-21
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of its material biodiversity and
        ecosystem- related impacts, dependencies, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2
      ref_id: E4-2-22
      description: The disclosure required by paragraph 20 shall contain the information
        on the policies the undertaking has in place to manage its material impacts,
        risks, dependencies and opportunities related to biodiversity and ecosystems
        in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability
        matters).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2
      ref_id: E4-2-23
      description: 'In addition to the provisions of ESRS 2 MDR-P the undertaking
        shall describe whether and how its biodiversity and ecosystems-related policies:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      ref_id: E4-2-23.a
      description: relate to the matters specified in ESRS E4 AR 4;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      ref_id: E4-2-23.b
      description: relate to its material biodiversity and ecosystems-related impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      ref_id: E4-2-23.c
      description: relate to material dependencies and material physical and transition
        risks and opportunities;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      ref_id: E4-2-23.d
      description: support traceability of products, components and raw materials
        with material actual or potential impacts on biodiversity and ecosystems along
        the value chain;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      ref_id: E4-2-23.e
      description: address production, sourcing or consumption from ecosystems that
        are managed to maintain or enhance conditions for biodiversity, as demonstrated
        by regular monitoring and reporting of biodiversity status and gains or losses;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-23
      ref_id: E4-2-23.f
      description: address social consequences of biodiversity and ecosystems-related
        impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2
      ref_id: E4-2-24
      description: 'The undertaking shall specifically disclose whether it has adopted:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24
      ref_id: E4-2-24.a
      description: biodiversity and ecosystem protection policy covering operational
        sites owned, leased, or managed in or near a biodiversity sensitive area;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24
      ref_id: E4-2-24.b
      description: sustainable land / agriculture practices or policies ( 77 );
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24
      ref_id: E4-2-24.c
      description: sustainable oceans / seas practices or policies ( 78 ); and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-24
      ref_id: E4-2-24.d
      description: policies to address deforestation ( 79 ).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node819
      ref_id: E4-3
      name: 'Disclosure Requirement E4-3 '
      description: Actions and resources related to biodiversity and ecosystems
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3
      ref_id: E4-3-25
      description: The undertaking shall disclose its biodiversity and ecosystems-related
        actions and the resources allocated to their implementation.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3
      ref_id: E4-3-26
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the key actions taken and planned that significantly contribute to the
        achievement of biodiversity and ecosystems-related policy objectives and targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3
      ref_id: E4-3-27
      description: The description of key actions and resources shall follow the mandatory
        content defined in ESRS 2 MDR-A Actions and resources in relation to material
        sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3
      ref_id: E4-3-28
      description: 'In addition, the undertaking :'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28
      ref_id: E4-3-28.a
      description: may disclose how it has applied the mitigation hierarchy with regard
        to its actions (avoidance, minimisation, restoration/rehabilitation, and compensation
        or offsets);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28
      ref_id: E4-3-28.b
      description: 'shall disclose whether it used biodiversity offsets in its action
        plans. If the actions contain biodiversity offsets, the undertaking shall
        include the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b
      ref_id: E4-3-28.b.i
      description: the aim of the offset and key performance indicators used;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b
      ref_id: E4-3-28.b.ii
      description: the financing effects (direct and indirect costs) of biodiversity
        offsets in monetary terms; and;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.b
      ref_id: E4-3-28.b.iii
      description: a description of offsets including area, type, the quality criteria
        applied and the standards that the biodiversity offsets comply with;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-28
      ref_id: E4-3-28.c
      description: shall describe whether and how it has incorporated local and indigenous
        knowledge and nature- based solutions into biodiversity and ecosystems-related
        actions.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node864
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node797
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node864
      ref_id: E4-4
      name: 'Disclosure Requirement E4-4 '
      description: Targets related to biodiversity and ecosystems
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4
      ref_id: E4-4-29
      description: The undertaking shall disclose the biodiversity and ecosystem-
        related targets it has set.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4
      ref_id: E4-4-30
      description: The objective of this Disclosure Requirement is to allow an understanding
        of the targets the undertaking has adopted to support its biodiversity and
        ecosystems policies and address its material related impacts, dependencies,
        risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4
      ref_id: E4-4-31
      description: The description of the targets shall follow the mandatory content
        defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through
        targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4
      ref_id: E4-4-32
      description: 'The disclosure required by paragraph 29 shall include the following
        information:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      ref_id: E4-4-32.a
      description: 'whether ecological thresholds and allocations of impacts to the
        undertaking were applied when setting targets. If so, the undertaking shall
        specify:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a
      ref_id: E4-4-32.a.i
      description: the ecological thresholds identified and the methodology used to
        identify such thresholds;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a
      ref_id: E4-4-32.a.ii
      description: whether or not the thresholds are entity-specific and if so, how
        they were determined; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.a
      ref_id: E4-4-32.a.iii
      description: how responsibility for respecting identified ecological thresholds
        is allocated in the undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      ref_id: E4-4-32.b
      description: whether the targets are informed by, and/or aligned with the Kunming-Montreal
        Global Biodiversity Framework, relevant aspects of the EU Biodiversity Strategy
        for 2030 and other biodiversity and ecosystem-related national policies and
        legislation;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      ref_id: E4-4-32.c
      description: how the targets relate to the biodiversity and ecosystem impacts,
        dependencies, risks and opportunities identified by the undertaking in relation
        to its own operations and its upstream and downstream value chain;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      ref_id: E4-4-32.d
      description: the geographical scope of the targets, if relevant;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      ref_id: E4-4-32.e
      description: whether or not the undertaking used biodiversity offsets in setting
        its targets; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-32
      ref_id: E4-4-32.f
      description: to which of the layers of the mitigation hierarchy the target can
        be allocated (i.e., avoidance, minimisation, restoration and rehabilitation,
        compensation or offsets).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node864
      ref_id: E4-5
      name: Disclosure Requirement E4-5
      description: Impact metrics related to biodiversity and ecosystems change
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-33
      description: The undertaking shall report metrics related to its material impacts
        on biodiversity and ecosystems.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-34
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the performance of the undertaking against impacts identified as material
        in the materiality assessment on biodiversity and ecosystems change.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-35
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-35
      description: If the undertaking identified sites located in or near biodiversity-
        sensitive areas that it is negatively affecting (see paragraph 19(a)), the
        undertaking shall disclose the number and area (in hectares) of sites owned,
        leased or managed in or near these protected areas or key biodiversity areas.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-36
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-36
      description: If the undertaking has identified material impacts with regards
        to land- use change, or impacts on the extent and condition of ecosystems,
        it may also disclose their land-use based on a Life Cycle Assessment.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-37
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-37
      description: For datapoints specified in paragraphs 38 to 41, the undertaking
        shall consider its own operations.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-38
      description: 'If the undertaking has concluded that it directly contributes
        to the impact drivers of land-use change, freshwater-use change and/or sea-use
        change, it shall report relevant metrics. The undertaking may disclose metrics
        that measure:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38
      ref_id: E4-5-38.a
      description: the conversion over time (e.g. 1 or 5 years) of land cover (e.g.
        deforestation or mining);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38
      ref_id: E4-5-38.b
      description: changes over time (e.g. 1 or 5 years) in the management of the
        ecosystem (e.g., through the intensification of agricultural management, or
        the application of better management practices or forestry harvesting);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38
      ref_id: E4-5-38.c
      description: changes in the spatial configuration of the landscape (e.g. fragmentation
        of habitats, changes in ecosystem connectivity);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38
      ref_id: E4-5-38.d
      description: changes in ecosystem structural connectivity (e.g. habitat permeability
        based on physical features and arrangements of habitat patches); and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-38
      ref_id: E4-5-38.e
      description: the functional connectivity (e.g. how well genes or individuals
        move through land, freshwater and seascape).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-39
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-39
      description: If the undertaking concluded that it directly contributes to the
        accidental or voluntary introduction of invasive alien species, the undertaking
        may disclose the metrics it uses to manage pathways of introduction and spread
        of invasive alien species and the risks posed by invasive alien species.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-40
      description: 'If the undertaking identified material impacts related to the
        state of species, the undertaking may report metrics it considers relevant.
        The undertaking may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40
      ref_id: E4-5-40.a
      description: ' refer to relevant disclosure requirements in ESRS E1, ESRS E2,
        ESRS E3, and ESRS E5;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40
      ref_id: E4-5-40.b
      description: "consider population size, range within specific ecosystems as\
        \ well as extinction risk. These aspects provide insight on the health of\
        \ a single species\u2019 population and its relative resilience to human induced\
        \ and naturally occurring change;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40
      ref_id: E4-5-40.c
      description: disclose metrics that measure changes in the number of individuals
        of a species within a specific area;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40
      ref_id: E4-5-40.d
      description: 'disclose metrics on species at extinction risk ( 80 ) that measure:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d
      ref_id: E4-5-40.d.i
      description: the threat status of species and how activities/pressures may affect
        the threat status; or
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-40.d
      ref_id: E4-5-40.d.ii
      description: "changes in the relevant habitat for a threatened species as a\
        \ proxy for the undertaking\u2019s impact on the local population\u2019s extinction\
        \ risk."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5
      ref_id: E4-5-41
      description: 'If the undertaking identified material impacts related to ecosystems,
        it may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41
      ref_id: E4-5-41.a
      description: with regard to ecosystems extent, metrics that measure area coverage
        of a particular ecosystem without necessarily considering the quality of the
        area being assessed, such as habitat cover. For example, forest cover is a
        measure of the extent of a particular ecosystem type, without factoring in
        the condition of the ecosystem (e.g., provides the area without describing
        the species diversity within the forest).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41
      ref_id: E4-5-41.b
      description: 'with regard to ecosystems condition:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b
      ref_id: E4-5-41.b.i
      description: metrics that measure the quality of ecosystems relative to a pre-
        determined reference state;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b
      ref_id: E4-5-41.b.ii
      description: "metrics that measure multiple species within an ecosystem rather\
        \ than the number of individuals within a single species within an ecosystem\
        \ (for example: scientifically established species richness and abundance\
        \ indicators that measure the development of (native) species composition\
        \ within an ecosystem against the reference state at the beginning of the\
        \ first reporting period as well as the targeted state outlined in the Kunming-Montreal\
        \ Global Biodiversity Framework, or an aggregation of species\u2019 conservation\
        \ status if relevant); or"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-41.b
      ref_id: E4-5-41.b.iiI
      description: metrics that reflect structural components of condition such as
        habitat connectivity (i.e., how linked habitats are to each other).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node864
      ref_id: E4-6
      name: Disclosure Requirement E4-6
      description: Anticipated financial effects from material biodiversity and ecosystem-related
        risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-42
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6
      ref_id: E4-6-42
      description: The undertaking shall disclose its anticipated financial effects
        of material biodiversity- and ecosystem-related risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-43
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6
      ref_id: E4-6-43
      description: "The information required by paragraph 42 is in addition to the\
        \ information on current financial effects on the entity\u2019s financial\
        \ position, financial performance and cash flows for the reporting period\
        \ required under ESRS 2 SBM-3 para 48 (d)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6
      ref_id: E4-6-44
      description: 'The objective of this Disclosure Requirement is to provide an
        understanding of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44
      ref_id: E4-6-44.a
      description: "anticipated financial effects due to material risks arising from\
        \ biodiversity- and ecosystem-related impacts and dependencies and how these\
        \ risks have (or could reasonably be expected to have) a material influence\
        \ on the undertaking\u2019s financial position, financial performance and\
        \ cash flows over the short-, medium- and long- term; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-44
      ref_id: E4-6-44.b
      description: 'anticipated financial effects due to material opportunities related
        to biodiversity and ecosystems. '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6
      ref_id: E4-6-45
      description: 'The disclosure shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45
      ref_id: E4-6-45.a
      description: a quantification of the anticipated financial effects in monetary
        terms before considering biodiversity and ecosystems-related actions or where
        not possible without undue cost or effort, qualitative information. For financial
        effects arising from material opportunities, a quantification is not required
        if it would result in disclosure that does not meet the qualitative characteristics
        of information (see ESRS 1 Appendix B Qualitative characteristics of information).
        The quantification of the anticipated financial effects in monetary terms
        may be a single amount or a range;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45
      ref_id: E4-6-45.b
      description: a description of the effects considered, the impacts and dependencies
        to which they relate and the time horizons in which they are likely to materialise;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-45
      ref_id: E4-6-45.c
      description: the critical assumptions used to quantify the anticipated financial
        effects as well as the sources and the level of uncertainty of those assumptions.
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS E4-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node916
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e4-appendix-a
      name: ESRS 2 GENERAL DISCLOSURES
    - urn: urn:intuitem:risk:req_node:esrs_p2:node917
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node916
      name: Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node917
      ref_id: E4-1 AR
      name: 'Disclosure Requirement E4-1 '
      description: Transition plan and consideration of biodiversity and ecosystems
        in strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar
      ref_id: E4-1  AR 1
      description: 'If disclosing a transition plan, the undertaking may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1  AR 1.a
      description: explain how it will adjust its strategy and business model to improve
        and, ultimately, achieve alignment with relevant local, national and global
        public policy goals and targets related to biodiversity and ecosystems including
        the vision of the Kunming- Montreal Global Biodiversity Framework and its
        relevant goals and targets, the EU Biodiversity Strategy for 2030, and Directive
        2009/147/EC Council Directive 92/43/EEC (the EU Birds and Habitats Directives)
        and, as appropriate, planetary boundaries related to biosphere integrity and
        land-system change;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.b
      description: ' include information about its own operations and also explain
        how it is responding to material impacts in its upstream and downstream value
        chain identified in its materiality assessment in accordance with ESRS 2 IRO-1
        Description of the processes to identify and assess material impacts, risks
        and opportunities;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.c
      description: explain how its strategy interacts with its transition plan;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.d
      description: explain how it contributes to addressing biodiversity and ecosystem
        impact drivers and its possible mitigation actions following the mitigation
        hierarchy and the main path-dependencies and locked- in assets and resources
        (e.g., plants, raw materials) that are associated with biodiversity and ecosystems
        change;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.e
      description: explain and quantify its investments and funding supporting the
        implementation of its transition plan, with a reference to the key performance
        indicators of taxonomy-aligned CapEx, and where relevant the CapEx plans,
        that the undertaking discloses in accordance with Commission Delegated Regulation
        (EU) 2021/2178;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.f
      description: if it has economic activities that are covered by delegated regulations
        on biodiversity under the Taxonomy Regulation, explain any objective or plans
        (CapEX, CapEx plans) that it has for aligning its economic activities (revenues,
        CapEx) with the criteria established in those delegated regulations;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.g
      description: ' explain how biodiversity offsets are used as part of the transition
        plan, and if so, where the offsets are planned to be used, the extent of use
        in relation to the overall transition plan, and whether the mitigation hierarchy
        was considered;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.h
      description: explain how the process of implementing and updating the transition
        plan is managed;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.i
      description: explain how it measures progress, namely indicate the metrics and
        methodologies it uses for that purpose;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.j
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.j
      description: indicate whether the administrative, management and supervisory
        bodies have approved the transition plan; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-1.k
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1--ar-1
      ref_id: E4-1 AR 1.k
      description: indicate current challenges and limitations to draft a plan in
        relation to areas of significant impact and how the company is addressing
        those challenges.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar
      ref_id: E4-1 AR 2
      description: 'If disclosing a transition plan, the undertaking may, for example,
        refer to the following targets from the EU Biodiversity Strategy for 2030:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.a
      description: The decline of pollinators is reversed.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.b
      description: The risk and use of chemical pesticides is reduced by 50%, and
        the use of more hazardous pesticides is reduced by 50%.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.c
      description: At least 25% of agricultural land is under organic farming management,
        and the uptake of agro-ecological practices is significantly increased.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.d
      description: ' Three billion additional trees are planted in the EU, in full
        respect of ecological principles.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.e
      description: Significant progress in the remediation of contaminated soil sites.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.f
      description: At least 25 000 km of free-flowing rivers are restored.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.g
      description: ' The losses of nutrients from fertilisers are reduced by 50%,
        resulting in the reduction of the use of fertilisers by at least 20%.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-2
      ref_id: E4-1 AR 2.h
      description: The negative impacts on sensitive species and habitats, including
        on the seabed through fishing and extraction activities, are substantially
        reduced to achieve good environmental status.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar
      ref_id: E4-1 AR 3
      description: 'If disclosing a transition plan, the undertaking may also refer
        to the Sustainable Development Goals, in particular:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3
      ref_id: E4-1 AR 3.a
      description: SDG 2 - End hunger, achieve food security and improved nutrition
        and promote sustainable agriculture;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3
      ref_id: E4-1 AR 3.b
      description: SDG 6 - Ensure availability and sustainable management of water
        and sanitation for all;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3
      ref_id: E4-1 AR 3.c
      description: SDG 14 - Conserve and sustainably use the oceans, seas and marine
        resources for sustainable development; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-1-ar-3
      ref_id: E4-1 AR 3.d
      description: SDG 15 - Protect, restore and promote sustainable use of terrestrial
        ecosystems, sustainably manage forests, combat desertification, and halt and
        reverse land degradation and halt biodiversity loss.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node945
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node916
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node946
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node945
      name: Disclosure requirements related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material biodiversity
        and ecosystem-related impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      ref_id: E4-IRO-1.AR-4
      description: "The materiality assessment under ESRS E4 includes the undertaking\u2019\
        s:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4
      ref_id: E4-IRO-1.AR-4.a
      description: 'contribution to direct impact drivers on biodiversity loss ( 81
        ):'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      ref_id: E4-IRO-1.AR-4.a.i
      description: climate change;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      ref_id: E4-IRO-1.AR-4.a.ii
      description: land-use change (e.g., land artificialisation), freshwater-use
        change and sea-use change;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      ref_id: E4-IRO-1.AR-4.a.iii
      description: direct exploitation;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      ref_id: E4-IRO-1.AR-4.a.iv
      description: invasive alien species;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.v
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      ref_id: E4-IRO-1.AR-4.a.v
      description: pollution; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a.vi
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.a
      ref_id: E4-IRO-1.AR-4.a.vi
      description: others.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4
      ref_id: E4-IRO-1.AR-4.b
      description: impacts on the state of species (i.e., species population size,
        species global extinction risk);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4
      ref_id: E4-IRO-1.AR-4.c
      description: impacts on the extent and condition of ecosystems including through
        land degradation, desertification and soil sealing); and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-4
      ref_id: E4-IRO-1.AR-4.d
      description: impacts and dependencies on ecosystem services.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      ref_id: E4-IRO-1.AR-5
      description: When assessing the materiality of impacts, dependencies, risks
        and opportunities the undertaking shall consider the provisions in ESRS 2
        IRO-1 and ESRS 1 Chapter 3 Double materiality as the basis for sustainability
        disclosures and describe its considerations.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      ref_id: E4-IRO-1.AR-6
      description: 'The undertaking shall assess the materiality of biodiversity and
        ecosystems in its own operations and its upstream and downstream value chain,
        and may conduct its materiality assessment in line with the first three phases
        of the LEAP approach: Locate (paragraph AR 7), Evaluate (paragraph AR 8) and
        Assess (paragraph AR 9).'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      ref_id: E4-IRO-1.AR-7
      description: 'Phase 1 relates to the localisation of relevant sites regarding
        its interface with biodiversity and ecosystems. To identify these relevant
        sites the undertaking may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7
      ref_id: E4-IRO-1.AR-7.a
      description: develop a list of locations of direct assets and operations and
        related upstream and downstream value chain that are relevant to the undertakings
        business activities. Furthermore, the undertaking may provide information
        about sites for which future operations have been formally announced;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7
      ref_id: E4-IRO-1.AR-7.b
      description: list the biomes and ecosystems it is interfacing with based on
        the list of locations identified under paragraph AR 7(a);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7
      ref_id: E4-IRO-1.AR-7.c
      description: identify the current integrity and importance of biodiversity and
        ecosystem at each location taking into consideration the information provided
        in paragraphs 16 and 17;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7
      ref_id: E4-IRO-1.AR-7.d
      description: develop a list of locations where the undertaking is interfacing
        with locations in or near biodiversity-sensitive areas taking into consideration
        the information provided in paragraphs 16 and 17; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-7
      ref_id: E4-IRO-1.AR-7.e
      description: identify which sectors, business units, value chains or asset classes
        are interfacing with biodiversity and ecosystems in these material sites.
        Instead of identifying these interfaces per site, the undertaking may choose
        to identify them per raw material procured or sold by weight in tons, if such
        practice offers greater transparency.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      ref_id: E4-IRO-1.AR-8
      description: 'In Phase 2, to evaluate its actual or potential impacts and dependencies
        on biodiversity and ecosystems for relevant sites, the undertaking may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8
      ref_id: E4-IRO-1.AR-8.a
      description: identify business processes and activities that interface with
        biodiversity and ecosystems;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8
      ref_id: E4-IRO-1.AR-8.b
      description: identify actual and potential impacts and dependencies;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8
      ref_id: E4-IRO-1.AR-8.c
      description: 'indicate the size, scale, frequency of occurrence and timeframe
        of the impacts on biodiversity and ecosystems taking into consideration the
        disclosures under paragraphs 16 and 17. Furthermore, the undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c
      ref_id: E4-IRO-1.AR-8.c.i
      description: "the percentage of its suppliers\u2019 facilities which are located\
        \ in risk prone areas (with threatened species on the IUCN Red List of Species,\
        \ the Birds and Habitats Directive or nationally list of threatened species,\
        \ or in officially recognised Protected Areas, the Natura 2000 network of\
        \ protected areas and Key Biodiversity Areas);"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.c
      ref_id: E4-IRO-1.AR-8.c.ii
      description: the percentage of its procurement spent from suppliers with facilities
        which are located in risk prone areas (with threatened species on the IUCN
        Red List of Species, the Birds and Habitats Directive or nationally list of
        threatened species, or in officially recognised Protected Areas, the Natura
        2000 network of protected areas and Key Biodiversity Areas);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-8
      ref_id: E4-IRO-1.AR-8.d
      description: indicate the size and scale of the dependencies on biodiversity
        and ecosystems, including on raw materials, natural resources and ecosystem
        services. The undertaking may rely on the international classifications such
        as the Common International Classification of Ecosystem Services (CICES).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      ref_id: E4-IRO-1.AR-9
      description: 'In Phase 3, to assesses its material risks and opportunities based
        on the results of Phases 1 and 2, the undertaking may consider the following
        categories:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9
      ref_id: E4-IRO-1.AR-9.a
      description: 'physical risks:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a
      ref_id: E4-IRO-1.AR-9.a.i
      description: acute risks (e.g., natural disasters exacerbated by loss of coastal
        protection from ecosystems, leading to costs of storm damage to coastal infrastructure,
        disease or pests affecting the species or variety of crop the undertaking
        relies on, especially in the case of no or low genetic diversity, species
        loss and ecosystem degradation); and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.a
      ref_id: E4-IRO-1.AR-9.a.ii
      description: chronic risks (e.g., loss of crop yield due to decline in pollination
        services, increasing scarcity or variable production of key natural inputs,
        ecosystem degradation due to operations leading to, for example, coastal erosion
        and forest fragmentation, ocean acidification, land loss to desertification
        and soil degradation and consequent loss of soil fertility, species loss).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9
      ref_id: E4-IRO-1.AR-9.b
      description: 'transition risks, including:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b
      ref_id: E4-IRO-1.AR-9.b.i
      description: 'policy and legal: e.g. introduction of regulation or policy (e.g.
        changes such as increased land protection); exposure to sanctions and litigation
        (e.g. spills of polluting effluents that damage human and ecosystem health;
        or violation of biodiversity-related rights, permits or allocations; or negligence
        towards or killing of threatened species); enhanced reporting obligations
        on biodiversity, ecosystems and related services;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b
      ref_id: E4-IRO-1.AR-9.b.ii
      description: 'technology: e.g. substitution of products or services by products
        or services with a lower impact on biodiversity or dependence on ecosystem
        services, lack of access to data or access to poor quality data that hamper
        biodiversity-related assessments, transition to more efficient and cleaner
        technologies (i.e. with lower impacts on biodiversity), new monitoring technologies
        (e.g. satellite), requirements to use certain technologies (e.g. climate resistant
        crops, mechanical pollinators, water purification, flood protection);'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b
      ref_id: E4-IRO-1.AR-9.b.iii
      description: 'market: e.g., shifting supply, demand and financing, volatility
        or increased costs of raw materials (e.g., biodiversity-intense inputs for
        which price has risen due to ecosystem degradation);'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.b
      ref_id: E4-IRO-1.AR-9.b.iv
      description: "reputation: e.g., changing societal, customer or community perceptions\
        \ as a result of an organisation\u2019s role in loss of biodiversity, violation\
        \ of nature-related rights through operations, negative media coverage due\
        \ to impacts on critical species and/or ecosystems, biodiversity-related social\
        \ conflicts over endangered species, protected areas, resources or pollution."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9
      ref_id: E4-IRO-1.AR-9.c
      description: 'systemic risks, including:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c
      ref_id: E4-IRO-1.AR-9.c.i
      description: ecosystem collapse risks that a critical natural system no longer
        functions, e.g., tipping points are reached and the collapse of ecosystems
        resulting in wholesale geographic or sector losses (summing physical risks);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c
      ref_id: E4-IRO-1.AR-9.c.ii
      description: aggregated risk linked to fundamental impacts of biodiversity loss
        to levels of transition and physical risk across one or more sectors in a
        portfolio (corporate or financial); and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.c
      ref_id: E4-IRO-1.AR-9.c.iii
      description: contagion risks that financial difficulties of certain corporations
        or financial institutions linked to failure to account for exposure to biodiversity-related
        risks spill over to the economic system as a whole.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9
      ref_id: E4-IRO-1.AR-9.d
      description: 'opportunities, including for example:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d
      ref_id: E4-IRO-1.AR-9.d.i
      description: 'business performance categories: resource efficiency; products
        and services; markets; capital flow and financing; reputational capital; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-9.d
      ref_id: E4-IRO-1.AR-9.d.ii
      description: 'sustainability performance categories: ecosystem protection, restoration
        and regeneration; sustainability use of natural resources.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:node989
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node946
      name: 'Presentation of information:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-iro-1.ar-10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node989
      ref_id: E4-IRO-1.AR-10
      description: 'The undertaking may consider the tables below to facilitate its
        materiality assessment of material sites identified under paragraph AR 7:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node945
      ref_id: E4-2 AR
      name: 'Disclosure Requirement E4-2 '
      description: Policies related to biodiversity and ecosystems
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 11
      description: The policies described under this Disclosure Requirement may be
        integrated in broader environmental or sustainability policies covering different
        subtopics.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 12
      description: 'The undertaking may also provide information on how the policy
        refers to the production, sourcing or consumption of raw materials, and in
        particular how it:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12
      ref_id: E4-2 AR 12.a
      description: limits procurement from suppliers that cannot demonstrate that
        they are not contributing to significant damage to protected areas or key
        biodiversity areas (e.g., through certification);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12
      ref_id: E4-2 AR 12.b
      description: refers to recognised standards or third-party certifications overseen
        by regulators; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-12
      ref_id: E4-2 AR 12.c
      description: addresses raw materials originating from ecosystems that have been
        managed to maintain or enhance conditions for biodiversity, as demonstrated
        by regular monitoring and reporting of biodiversity status and gains or losses.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 13
      description: The undertaking may disclose connections and alignment with other
        global goals and agreements such as the SDGs 2, 6, 14 and 15 or any other
        well established global convention related to biodiversity and ecosystems.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 14
      description: When disclosing policies related to social consequences of biodiversity
        and ecosystems related dependencies and impacts under 23 (f), the undertaking
        may notably refer to the Nagoya Protocol and the Convention for Biological
        Diversity (CBD).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 15
      description: 'When disclosing information about whether and how its policies
        address the social consequences of biodiversity and ecosystems- related impacts
        under paragraph 23(f), the undertaking may provide information in relation
        to:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15
      ref_id: E4-2 AR 15.a
      description: the fair and equitable sharing of the benefits arising from the
        utilisation of genetic resources; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-15
      ref_id: E4-2 AR 15.b
      description: the free, prior and informed consent for access to genetic resources.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 16
      description: 'The undertaking may also explain how its policy enables it to:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16
      ref_id: E4-2 AR 16.a
      description: avoid negative impacts on biodiversity and ecosystems in its own
        operations and related upstream and downstream value chain;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16
      ref_id: E4-2 AR 16.b
      description: reduce and minimise its negative impacts on biodiversity and ecosystems
        in its operations and throughout the upstream and downstream value chain that
        cannot be avoided;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16
      ref_id: E4-2 AR 16.c
      description: restore and rehabilitate degraded ecosystems or restore cleared
        ecosystems following exposure to impacts that cannot be completely avoided
        and/or minimised; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-16
      ref_id: E4-2 AR 16.d
      description: mitigate its contribution to material biodiversity loss drivers.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar
      ref_id: E4-2 AR 17
      description: 'When disclosing its policies, if referring to third-party standards
        of conduct, the undertaking may disclose whether the standard used:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17
      ref_id: E4-2 AR 17.a
      description: is objective and achievable based on a scientific approach to identifying
        issues, and realistic in assessing how these issues can be addressed on the
        ground under a variety of practical circumstances;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17
      ref_id: E4-2 AR 17.b
      description: is developed or maintained through a process of ongoing consultation
        with stakeholders with balanced input from all relevant stakeholder groups,
        including producers, traders, processors, financiers, local people and communities,
        indigenous peoples, and civil society organisations representing consumer,
        environmental and social interests, with no group holding undue authority
        or veto power over the content;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17
      ref_id: E4-2 AR 17.c
      description: encourages a step-wise approach and continuous improvement, both
        in the standard and its application of better management practices, and requires
        the establishment of meaningful targets and specific milestones to indicate
        progress against principles and criteria over time;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17
      ref_id: E4-2 AR 17.d
      description: is verifiable through independent certifying or verifying bodies,
        which have defined and rigorous assessment procedures that avoid conflicts
        of interest, and are compliant with ISO guidance on accreditation and verification
        procedures or Article 5(2) of Regulation (EC) No 765/2008; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-2-ar-17
      ref_id: E4-2 AR 17.e
      description: conforms to the ISEAL Code of Good Practice.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node945
      ref_id: E4-3 AR
      name: Disclosure Requirement E4-3
      description: Actions and resources related to biodiversity and ecosystems
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar
      ref_id: E4-3 AR 18
      description: 'The undertaking may relate significant monetary amounts of CapEx
        and OpEx required to implement the actions taken or planned to:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18
      ref_id: E4-3 AR 18.a
      description: the relevant line items or notes in the financial statements;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18
      ref_id: E4-3 AR 18.b
      description: the key performance indicators required under article 8 of Regulation
        (EU) 2020/852 and under Commission Delegated Regulation (EU) 2021/2178; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-18
      ref_id: E4-3 AR 18.c
      description: if applicable, the CapEx plan required by Commission Delegated
        Regulation (EU) 2021/2178.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar
      ref_id: E4-3AR 19
      description: "The undertaking may disclose whether it considers an \u2018avoidance\u2019\
        \ action plan, which prevents damaging actions before they take place. Avoidance\
        \ often involves a decision to deviate from the business-as- usual project\
        \ development path. An example of avoidance is altering the biodiversity and\
        \ ecosystem footprint of a project to avoid destruction of natural habitat\
        \ on the site and/or establishing set-asides where priority biodiversity values\
        \ are present and will be conserved. At a minimum, avoidance should be considered\
        \ where there are biodiversity and ecosystem-related values that are in one\
        \ of the following categories: particularly vulnerable and irreplaceable,\
        \ of particular concern to stakeholders, or where a cautious approach is warranted\
        \ due to uncertainty about impact assessment or about the efficacy of management\
        \ measures. The three main types of avoidance are defined below:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-19.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19
      ref_id: E4-3 AR 19.a
      description: avoidance through site selection (Locate the entire project away
        from biodiversity-sensitive areas);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-19.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19
      ref_id: E4-3 AR 19.b
      description: 'avoidance through project design (Configure infrastructure to
        preserve biodiversity-sensitive areas); and '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-19.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3ar-19
      ref_id: E4-3 AR 19.c
      description: avoidance through scheduling (Time project activities to account
        for patterns of species behaviour (e.g., breeding, migration) or ecosystem
        functions (e.g., river dynamics).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar
      ref_id: E4-3 AR 20
      description: 'With regard to key actions, the undertaking may disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      ref_id: E4-3 AR 20.a
      description: a list of key stakeholders involved (e.g., competitors, suppliers,
        retailers, other business partners, affected communities and authorities,
        government agencies) and how they are involved, mentioning key stakeholders
        negatively or positively impacted by actions and how they are impacted, including
        impacts or benefits created for affected communities, smallholders, indigenous
        peoples or other persons in vulnerable situations;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      ref_id: E4-3 AR 20.b
      description: where applicable, an explanation of the need for appropriate consultations
        and the need to respect the decisions of affected communities;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      ref_id: E4-3 AR 20.c
      description: a brief assessment of whether the key actions may induce significant
        negative sustainability impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      ref_id: E4-3 AR 20.d
      description: an explanation of whether the key action is intended to be a one-
        time initiative or systematic practice;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      ref_id: E4-3 AR 20.e
      description: "an explanation of whether the key action plan is carried out only\
        \ by the undertaking, using the undertaking\u2019s resources, or whether it\
        \ is part of a wider initiative to which the undertaking significantly contributes.\
        \ If the key action plan is part of a wider initiative, the undertaking may\
        \ provide more information on the project, its sponsors and other participants;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-20
      ref_id: E4-3 AR 20.f
      description: a description of how it contributes to systemwide change, notably
        to alter the drivers of biodiversity and ecosystem change, e.g., through technological,
        economic, institutional, and social factors and changes in underlying values
        and behaviours;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-3-ar
      ref_id: E4-3 AR 21
      description: "In the context of this Disclosure Requirement, \u2018local and\
        \ indigenous knowledge\u2019 refer to the understandings, skills and philosophies\
        \ developed by societies with long histories of interaction with their natural\
        \ surroundings. For rural and indigenous peoples, local knowledge informs\
        \ decision-making about fundamental aspects of day-to-day life."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1030
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node916
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1030
      ref_id: E4-4 AR
      name: Disclosure Requirement E4-4
      description: Targets related to biodiversity and ecosystems
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar
      ref_id: E4-4 AR 22
      description: The undertaking may specify whether the target addresses shortcomings
        related to the Substantial Contribution criteria for Biodiversity as defined
        in the delegated acts adopted pursuant to Article 15(2) of Regulation (EU)
        2020/852. Where the Do No Significant Harm (DNSH) criteria for Biodiversity
        as defined in delegated acts adopted pursuant to Article 10(3), Article 11(3),
        Article 12(2), Article 13(2), and Article 14(2) of Regulation (EU) 2020/852
        are not met, the undertaking may specify whether the target addresses shortcomings
        related those DNSH critera.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar
      ref_id: E4-4 AR 23
      description: When disclosing information required under paragraph 29 for the
        purpose of setting targets the undertaking shall consider the need for an
        informed and willing consent of local and indigenous peoples, the need for
        appropriate consultations and the need to respect the decisions of these communities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar
      ref_id: E4-4 AR 24
      description: 'The targets related to material impacts may be presented in a
        table as illustrated below:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar
      ref_id: E4-4 AR 25
      description: 'The targets related to the potentially material sustainability
        matters listed in paragraph AR 4 of this Standard, may be presented in a table
        as illustrated below:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar
      ref_id: E4-4 AR 26
      description: 'Measurable targets related to biodiversity and ecosystems may
        be expressed as:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26
      ref_id: E4-4 AR 26.a
      description: size and location of all habitat areas protected or restored, whether
        directly or indirectly controlled by the undertaking, and whether the success
        of the restoration measure was or is approved by independent external professionals;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26
      ref_id: E4-4 AR 26.b
      description: recreated surfaces (environments in which management initiatives
        are implemented so as to create a habitat on a site where it did not exist
        initially); or
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-4-ar-26
      ref_id: E4-4 AR 26.c
      description: number or percentage of projects / sites whose ecological integrity
        was improved (e.g., installation of fish passes, wildlife corridors).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1030
      ref_id: E4-5 AR
      name: Disclosure Requirement E4-5
      description: Impact metrics related to biodiversity and ecosystems change
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 27
      description: 'When preparing the information required under this Disclosure
        Requirement, the undertaking shall consider and may describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.a
      description: the methodologies and metrics used and an explanation for why these
        methodologies and metrics are selected, as well as their assumptions, limitations
        and uncertainties, and any changes in methodologies made over time and why
        they occurred;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.b
      description: 'the scope of the metrics and methodologies, for example:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b
      ref_id: E4-5 AR 27.b.i
      description: undertaking, site, brand, commodity, corporate business unit, activity;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.b
      ref_id: E4-5 AR 27.b.ii
      description: aspects (as set out in paragraph AR 4) covered.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.c
      description: 'the biodiversity components of the metrics: species specific,
        ecosystem specific;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.d
      description: the geographies covered by the methodology and an explanation of
        why any relevant geographies were omitted;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.e
      description: how the metrics integrate ecological thresholds (e.g., the biosphere
        integrity and land-system change, planetary boundaries) and allocations;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.f
      description: the frequency of monitoring, key metrics being monitored, and the
        baseline condition/value and baseline year/period, as well as the reference
        period;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.g
      description: whether these metrics rely on primary data, secondary data, modelled
        data or on expert judgement, or a mixture of these;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.h
      description: an indication of which action is measured and monitored via the
        metrics and how they relate to the achievement of targets;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.i
      description: whether metrics are mandatory (required by legislation) or voluntary.
        If they are mandatory, the undertaking may indicate the relevant legislation;
        if voluntary, the undertaking may refer to any voluntary standard or procedure
        used; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27.j
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-27
      ref_id: E4-5 AR 27.j
      description: whether the metrics are informed by or correspond to expectations
        or recommendations of relevant and authoritative national, EU-level or intergovernmental
        guidelines, policies, legislation or agreements, such as the Convention for
        Biological Diversity (CBD) or IPBES.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 28
      description: "The undertaking shall disclose metrics that are verifiable and\
        \ that are technically and scientifically robust considering the appropriate\
        \ time scales geographies, and may disclose how its selected metrics correspond\
        \ to those criteria. To ensure that the metric is relevant there should be\
        \ a clear relationship between the indicator and the purpose of the measurement.\
        \ Uncertainties should be reduced as far as possible. Data or mechanisms used\
        \ should be supported by well- established organisations and updated over\
        \ time. Robust modelled data and expert judgment can be used where data gaps\
        \ exist. The methodology shall be sufficiently detailed to allow for meaningful\
        \ comparison of impacts and mitigation activities over time. Information gathering\
        \ processes and definitions must be systematically applied. This enables a\
        \ meaningful review of the undertaking\u2019s performance over time and helps\
        \ internal and peer comparison."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 29
      description: If a metric corresponds to a target, the baseline for both shall
        be aligned. The biodiversity baseline is an essential component of the larger
        biodiversity and ecosystems management process. The baseline is necessary
        to inform impact assessment and management planning, as well as monitoring
        and adaptive management.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 30
      description: "Methodologies available to collect data and measure the undertakings\u2019\
        \ impacts on biodiversity and ecosystems may be separated into three categories\
        \ as follows:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30
      ref_id: E4-5 AR 30.a
      description: 'primary data: collected in-situ using on the ground surveys;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30
      ref_id: E4-5 AR 30.b
      description: 'secondary data: including geospatial data layers that are overlaid
        with geographic location data of business activities.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b
      ref_id: E4-5 AR 30.b.i
      description: At the species level, data layers on the ranges of different species
        can be used to predict the species that may be present at different locations.
        This includes operation sites and sourcing locations. Different range layers
        will have different levels of accuracy depending on certain factors (e.g.,
        whether species ranges have been refined based on availability of habitat).
        Information on the threat status of the species, and the activities that threaten
        them, can provide an indication of the likely contribution that business activities
        may be having on driving population trends and threat status.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.b
      ref_id: E4-5 AR 30.b.ii
      description: At the ecosystem level, data layers reflecting change in the extent
        and condition of ecosystems can be applied, including levels of habitat fragmentation
        and connectivity.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-30
      ref_id: E4-5 AR 30.c
      description: 'modelled biodiversity state data: Model-based approaches are commonly
        used for measuring ecosystem level indicators (e.g., extent, condition, or
        function). Models quantify how the magnitude of different pressures affects
        the state of biodiversity. These are referred to as pressure-state relationships
        and are based on globally collected data. Modelling results are applied locally
        to estimate how undertaking-level pressures will cause changes in ecosystem
        condition.An impact driver generally has three main characteristics: magnitude
        (e.g., amount of contaminant, noise intensity), spatial extent (e.g., area
        of land contaminated) and temporal extent (duration of persistence of contaminant).'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 31
      description: "With regard to life cycle assessment for land-use, the undertaking\
        \ may refer to the \u2018Land-use related environmental indicators for Life\
        \ Cycle Assessment\u2019 by the Joint Research Center."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 32
      description: With regard to the introduction of invasive alien species, the
        undertaking may disclose the pathways and number of invasive alien species
        and the extent of surface covered by invasive alien species.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 33
      description: With regard to metrics on the extent and condition of ecosystems,
        useful guidance can be found in the work of the United Nations System of Environmental
        Economic Accounting Ecosystem Accounting (UN SEEA EA).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 34
      description: 'The undertaking may disclose in units of area (e.g., m2 or ha)
        on land- use using guidance provided by the Eco-Management and Audit Scheme
        (EMAS) ( 82 ):'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34
      ref_id: E4-5 AR 34.a
      description: total use of land;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34
      ref_id: E4-5 AR 34.b
      description: total sealed area;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34
      ref_id: E4-5 AR 34.c
      description: total nature-oriented area on site; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-34
      ref_id: E4-5 AR 34.d
      description: total nature-oriented area off site.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 35
      description: "The undertaking may disclose, for example, land cover change,\
        \ which is the physical representation of the drivers \u2018habitat modification\u2019\
        \ and \u2018industrial and domestic activities\u2019, i.e., the man-made or\
        \ natural change of the physical properties of the earth\u2019s surface at\
        \ a specific location."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 36
      description: Land cover is a typical variable that can be assessed with earth
        observation data.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 37
      description: 'When reporting on material impacts related to the ecosystems,
        the undertaking may, in addition to the extent and condition of ecosystems,
        also consider the functioning of ecosystems by using:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37
      ref_id: E4-5 AR 37.a
      description: 'a metric that measures a process or function that the ecosystem
        completes, or that reflects the ability of the ecosystem to undertake that
        specific process or function: e.g. net primary productivity, which is a measure
        of plant productivity based on the rate at which energy is stored by plants
        and made available to other species in the ecosystem. It is a core process
        that occurs for ecosystems to function. It is related to many factors, such
        as species diversity, but does not measure these factors directly; or'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-37
      ref_id: E4-5 AR 37.b
      description: A metric that measures changes to the population of scientifically
        identified species under threat.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar-38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-5-ar
      ref_id: E4-5 AR 38
      description: At the ecosystem level, data layers reflecting change in the extent
        and condition of ecosystems may be applied, including levels of habitat fragmentation
        and connectivity.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1030
      ref_id: E4-6 AR
      name: Disclosure Requirement E4-6
      description: Anticipated financial effects from material biodiversity and ecosystem-related
        risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar-39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar
      ref_id: E4-6 AR 39
      description: The undertaking may include an assessment of its related products
        and services at risk over the short-, medium- and long-term, explaining how
        these are defined, how financial amounts are estimated, and which critical
        assumptions are made.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar-40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e4-6-ar
      ref_id: E4-6 AR 40
      description: The quantification of the anticipated financial effects in monetary
        terms under paragraph 45(a) may be a single amount or a range.
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5
      assessable: false
      depth: 1
      ref_id: ESRS E5
      name: RESOUCE USE AND CIRCULAR ECONOMY
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1080
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1081
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080
      description: "1. The objective of this Standard is to specify Disclosure Requirements\
        \ which will enable users of the sustainability statement to understand:\n\
        (a) how the undertaking affects resource use, including resource efficiency,\
        \ avoiding the depletion of resources and the sustainable sourcing and use\
        \ of renewable resources (referred to in this Standard as \u2018resource use\
        \ and circular economy\u2019) in terms of material positive and negative actual\
        \ or potential impacts;\n(b) any actions taken, and the result of such actions,\
        \ to prevent or mitigate actual or potential negative impacts arising from\
        \ resource use, including its measures to help decoupling its economic growth\
        \ from the use of materials, and to address risks and opportunities;\n(c)\
        \ the plans and capacity of the undertaking to adapt its strategy and business\
        \ model in line with circular economy principles including but not limited\
        \ to minimising waste, maintaining the value of products, materials and other\
        \ resources at their highest value and enhancing their efficient use in production\
        \ and consumption;\n(d) the nature, type and extent of the undertaking\u2019\
        s material risks and opportunities related to the undertaking\u2019s impacts\
        \ and dependencies, arising from resource use and circular economy, and how\
        \ the undertaking manages them; and\n(e) the financial effects on the undertaking\
        \ over the short-, medium- and long-term of material risks and opportunities\
        \ arising from the undertaking\u2019s impacts and dependencies on resource\
        \ use and circular economy."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1082
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080
      description: "2. This Standard sets out Disclosure Requirements related to \u2018\
        resource use\u2019 and \u2018circular economy\u2019 and in particular on:\n\
        (a) resource inflows including the circularity of material resource inflows,\
        \ considering renewable and non-renewable resources; and\n(b) resource outflows\
        \ including information on products and materials; and\n(c) waste."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1083
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080
      description: 3. Circular economy means an economic system in which the value
        of products, materials and other resources in the economy is maintained for
        as long as possible, enhancing their efficient use in production and consumption,
        thereby reducing the environmental impact of their use, minimising waste and
        the release of hazardous substances at all stages of their life cycle, including
        through the application of the waste hierarchy. The goal is to maximise and
        maintain the value of the technical and biological resources, products and
        materials by creating a system that allows for durability, optimal use or
        re-use, refurbishment, remanufacturing, recycling and nutrient cycling.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1084
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080
      description: 4. This Standard builds on relevant EU legislative frameworks and
        policies including the EU Circular Economy Action Plan, Directive 2008/98/EC
        of the European Parliament and of the Council ( 83 ) (Waste Framework Directive)
        and the EU industrial strategy.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1085
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1080
      description: "5. To evaluate the transition from business as usual, meaning\
        \ an economy in which finite resources are extracted to make products that\
        \ are used and then thrown away (\u2018take-make-waste\u2019), to a circular\
        \ economic system, this Standard relies on the identification of the physical\
        \ flows of resources, materials and products used and generated by the undertaking\
        \ through Disclosure Requirement E5-4 Resource inflows and Disclosure Requirement\
        \ E5-5 Resource outflows."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1086
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5
      name: Interactions with other ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1087
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086
      description: 6. Resource use is a major driver of other environmental impacts
        such as climate change, pollution, water and marine resources and biodiversity.
        A circular economy is a system that tends towards sustainable use of resources
        in extraction, processing, production, consumption and management of waste.
        Such system brings multiple environmental benefits, in particular, the reduction
        of material and energy consumption and emissions into the air (greenhouse
        gas emissions or other pollution), the limitation of water withdrawals and
        discharges and the regeneration of nature limiting the impact on biodiversity.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1088
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086
      description: '7. To provide a comprehensive overview of which other environmental
        matters could be material to resource use and circular economy, relevant disclosure
        requirements are covered in other environmental ESRS as follows: (a) ESRS
        E1 Climate change, which addresses, in particular, GHG emissions and energy
        resources (energy consumption); (b) ESRS E2 Pollution, which addresses, in
        particular, emissions to water, air and soil as well as substances of concern;
        (c) ESRS E3 Water and marine resources, which addresses, in particular, water
        resource (water consumption) and marine resources; and (d) ESRS E4 Biodiversity
        and ecosystems, which '
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1089
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086
      description: "8. The undertaking\u2019s impacts related to resource use and\
        \ circular economy, in particular impacts related to waste, can affect people\
        \ and communities. Material negative impacts on affected communities from\
        \ resource use and circular economy attributable to the undertaking are covered\
        \ in ESRS S3 Affected communities. The efficient and circular use of resources\
        \ also benefits competitiveness and economic wellbeing"
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1090
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1086
      description: 9. This Standard should be read in conjunction with ESRS 1 General
        requirements and ESRS 2 General disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1091
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5
      name: Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1092
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1091
      name: ESRS 2 General disclosures
      description: 10.The requirements of this section should be read in conjunction
        with and reported alongside the disclosures required by ESRS 2 chapter 4 Impact,
        risk and opportunity management.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1093
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1092
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1094
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1093
      name: Disclosure Requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material resource
        use and circular economy-related impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1094
      ref_id: E5.IRO-1-11
      description: 'The undertaking shall describe the process to identify material
        impacts, risks and opportunities related to resource use and circular economy,
        in particular regarding resource inflows, resource outflows and waste, and
        shall provide information on:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11
      ref_id: E5.IRO-1-11.a
      description: whether the undertaking has screened its assets and activities
        in order to identify its actual and potential impacts, risks and opportunities
        in its own operations and its upstream and downstream value chain, and if
        so, the methodologies, assumptions and tools used in the screening;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1-11
      ref_id: E5.IRO-1-11.b
      description: whether and how the undertaking has conducted consultations, in
        particular, with affected communities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1093
      ref_id: E5-1
      name: 'Disclosure Requirement E5-1 '
      description: Policies related to resource use and circular economy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1
      ref_id: E5-1-12
      description: The undertaking shall describe its policies adopted to manage its
        material impacts, risks and opportunities related to resource use and circular
        economy.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1
      ref_id: E5-1-13
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the extent to which the undertaking has policies that address the identification,
        assessment, management and/or remediation of its material impacts, risks and
        opportunities related to resource use and circular economy.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1
      ref_id: E5-1-14
      description: The disclosure required by paragraph 12 shall contain the information
        on the policies the undertaking has in place to manage its material impacts,
        risks and opportunities related to resource use and circular economy in accordance
        with ESRS 2 MDR-P Policies adopted to manage material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1
      ref_id: E5-1-15
      description: 'In the summary, the undertaking shall indicate whether and how
        its policies address the following matters where material:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15
      ref_id: E5-1-15.a
      description: transitioning away from use of virgin resources, including relative
        increases in use of secondary (recycled) resources;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-15
      ref_id: E5-1-15.b
      description: sustainable sourcing and use of renewable resources.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1
      ref_id: E5-1-16
      description: Policies shall address material impacts, risks and opportunities
        in its own operations and along its upstream and downstream value chain.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1093
      ref_id: E5-2
      name: Disclosure Requirement E5-2
      description: Actions and resources related to resource use and circular economy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2
      ref_id: E5-2-17
      description: The undertaking shall disclose its resource use and circular economy
        actions and the resources allocated to their implementation.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-18
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2
      ref_id: E5-2-18
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the key actions taken and planned to achieve the resource use and circular
        economy-related policy objectives and targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-19
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2
      ref_id: E5-2-19
      description: The description of the resource use and circular economy-related
        actions and resources allocated shall follow the principles defined in ESRS
        2 MDR-A Actions and resources in relation to material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2
      ref_id: E5-2-20
      description: 'In addition to ESRS 2 MDR-A, the undertaking may specify whether
        and how an action and resources cover:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      ref_id: E5-2-20.a
      description: higher levels of resource efficiency in use of technical and biological
        materials and water, particularly in relation to critical raw materials and
        rare earths as listed in the Raw Materials Information System;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      ref_id: E5-2-20.b
      description: higher rates of use of secondary raw materials (recyclates);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      ref_id: E5-2-20.c
      description: 'application of circular design, leading to increased product durability
        and optimisation of use, and higher rates of: Reuse, Repair, Refurbishing,
        Remanufacture, Repurposing and Recycling.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      ref_id: E5-2-20.d
      description: application of circular business practices such as (i) value retention
        actions (maintenance, repair, refurbishing, remanufacturing, component harvesting,
        upgrading and reverse logistics, closed loop systems, second-hand retailing),
        (ii) value maximisation actions (product-service systems, collaborative and
        sharing economy business models), (iii) end-of-life actions (recycling, upcycling,
        extended producer responsibility), and (iv) systems efficiency actions (industrial
        symbiosis);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      ref_id: E5-2-20.e
      description: "actions taken to prevent waste generation in the undertaking\u2019\
        s upstream and downstream value chain; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-20
      ref_id: E5-2-20.f
      description: optimistation of waste management in line with the waste hierarchy.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1117
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1092
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117
      ref_id: E5-3
      name: 'Disclosure Requirement E5-3 '
      description: Targets related to resource use and circular economy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-21
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-21
      description: The undertaking shall disclose the resource use and circular economy-
        related targets it has set.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-22
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-22
      description: The objective of this Disclosure Requirement is to enable an understanding
        of the targets the undertaking has adopted to support its resource use and
        circular economy policy and to address its material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-23
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-23
      description: The description of the targets shall contain the information requirements
        defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through
        targets.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-24
      description: "The disclosure required by paragraph 21 shall indicate whether\
        \ and how the undertaking\u2019s targets relate to resource inflows and resource\
        \ outflows, including waste and products and materials, and, more specifically\
        \ to:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      ref_id: E5-3-24.a
      description: the increase of circular product design (including for instance
        design for durability, dismantling, reparability, recyclability etc);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      ref_id: E5-3-24.b
      description: the increase of circular material use rate;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      ref_id: E5-3-24.c
      description: the minimisation of primary raw material;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      ref_id: E5-3-24.d
      description: sustainable sourcing and use (in line with the cascading principle)
        of renewable resources;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      ref_id: E5-3-24.e
      description: the waste management, including preparation for proper treatment;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-24
      ref_id: E5-3-24.f
      description: other matters related to resource use or circular economy.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-25
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-25
      description: The undertaking shall specify to which layer of the waste hierarchy
        the target relates.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-26
      description: 'In addition to ESRS 2 MDR-T, the undertaking may specify whether
        ecological thresholds and entity-specific allocations were taken into consideration
        when setting targets. If so, the undertaking may specify:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26
      ref_id: E5-3-26.a
      description: the ecological thresholds identified, and the methodology used
        to identify such thresholds;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26
      ref_id: E5-3-26.b
      description: whether or not the thresholds are entity-specific and if so, how
        they were determined; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-26
      ref_id: E5-3-26.c
      description: how responsibility for respecting identified ecological thresholds
        is allocated in the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-27
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3
      ref_id: E5-3-27
      description: The undertaking shall specify as part of the contextual information,
        whether the targets it has set and presented are mandatory (required by legislation)
        or voluntary.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117
      ref_id: E5-4
      name: Disclosure Requirement E5-4
      description: Resource inflows
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-28
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4
      ref_id: E5-4-28
      description: The undertaking shall disclose information on its resource inflows
        related to its material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-29
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4
      ref_id: E5-4-29
      description: "The objective of this Disclosure Requirement is to enable an understanding\
        \ of the resource use in the undertaking\u2019s own operations and its upstream\
        \ value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-30
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4
      ref_id: E5-4-30
      description: "The disclosure required by paragraph 28 shall include a description\
        \ of its resource inflows where material: products (including packaging) and\
        \ materials (specifying critical raw materials and rare earths), water and\
        \ property, plant and equipment used in the undertaking\u2019s own operations\
        \ and along its upstream value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4
      ref_id: E5-4-31
      description: "When an undertaking assesses that resource inflows is a material\
        \ sustainability matter, it shall disclose the following information about\
        \ the materials used to manufacture the undertaking\u2019s products and services\
        \ during the reporting period, in tonnes or kilogrammes:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31
      ref_id: E5-4-31.a
      description: the overall total weight of products and technical and biological
        materials used during the reporting period;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31
      ref_id: E5-4-31.b
      description: "the percentage of biological materials (and biofuels used for\
        \ non- energy purposes) used to manufacture the undertaking\u2019s products\
        \ and services (including packaging) that is sustainably sourced, with the\
        \ information on the certification scheme used and on the application of the\
        \ cascading principle; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-31
      ref_id: E5-4-31.c
      description: "the weight in both absolute value and percentage, of secondary\
        \ reused or recycled components, secondary intermediary products and secondary\
        \ materials used to manufacture the undertaking\u2019s products and services\
        \ (including packaging)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-32
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4
      ref_id: E5-4-32
      description: The undertaking shall provide information on the methodologies
        used to calculate the data. It shall specify whether the data is sourced from
        direct measurement or estimations, and disclose the key assumptions used.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117
      ref_id: E5-5
      name: Disclosure Requirement E5-5
      description: ' Resource outflows'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-33
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5
      ref_id: E5-5-33
      description: The undertaking shall disclose information on its resource outflows,
        including waste, related to its material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5
      ref_id: E5-5-34
      description: 'The objective of this Disclosure Requirement is to provide an
        understanding of:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34
      ref_id: E5-5-34.a
      description: how the undertaking contributes to the circular economy by i) designing
        products and materials in line with circular economy principles and ii) increasing
        or maximising the extent to which products, materials and waste processing
        are recirculated in practice after first use; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-34
      ref_id: E5-5-34.b
      description: "the undertaking\u2019s waste reduction and waste management strategy,\
        \ the extent to which the undertaking knows how its pre-consumer waste is\
        \ managed in its own activities."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1149
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5
      name: Products and materials
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-35
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1149
      ref_id: E5-5-35
      description: "The undertaking shall provide a description of the key products\
        \ and materials that come out of the undertaking\u2019s production process\
        \ and that are designed along circular principles, including durability, reusability,\
        \ repairability, disassembly, remanufacturing, refurbishment, recycling, recirculation\
        \ by the biological cycle, or optimisation of the use of the product or material\
        \ through other circular business models."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1149
      ref_id: E5-5-36
      description: 'Undertakings for which outflows are material shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36.a
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36
      ref_id: E5-5-36.a
      description: The expected durability of the products placed on the market by
        the undertaking, in relation to the industry average for each product group;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36.b
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36
      ref_id: E5-5-36.b
      description: 'The reparability of products, using an established rating system,
        where possible; '
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36.c
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-36
      ref_id: E5-5-36.c
      description: The rates of recyclable content in products and their packaging.
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1155
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5
      name: Waste
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155
      ref_id: E5-5-37
      description: 'The undertaking shall disclose the following information on its
        total amount of waste from its own operations, in tonnes or kilogrammes:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.a
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37
      ref_id: E5-5-37.a
      description: the total amount of waste generated ;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37
      ref_id: E5-5-37.b
      description: 'the total amount by weight diverted from disposal, with a breakdown
        between hazardous waste and non-hazardous waste and a breakdown by the following
        recovery operation types:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b.i
      assessable: true
      depth: 9
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b
      ref_id: E5-5-37.b.i
      description: preparation for reuse;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b.ii
      assessable: true
      depth: 9
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b
      ref_id: E5-5-37.b.ii
      description: recycling; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b.iii
      assessable: true
      depth: 9
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.b
      ref_id: E5-5-37.b.iii
      description: other recovery operations.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37
      ref_id: E5-5-37.c
      description: 'the amount by weight directed to disposal by waste treatment type
        and the total amount summing all three types, with a breakdown between hazardous
        waste and non-hazardous waste. The waste treatment types to be disclosed are:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c.i
      assessable: true
      depth: 9
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c
      ref_id: E5-5-37.c.i
      description: incineration;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c.ii
      assessable: true
      depth: 9
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c
      ref_id: E5-5-37.c.ii
      description: landfill; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c.iii
      assessable: true
      depth: 9
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.c
      ref_id: E5-5-37.c.iii
      description: other disposal operations;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37.d
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-37
      ref_id: E5-5-37.d
      description: the total amount and percentage of non-recycled waste ( 84 ).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155
      ref_id: E5-5-38
      description: 'When disclosing the composition of the waste, the undertaking
        shall specify:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38.a
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38
      ref_id: E5-5-38.a
      description: the waste streams relevant to its sector or activities (e.g. tailings
        for the undertaking in the mining sector, electronic waste for the undertaking
        in the consumer electronics sector, or food waste for the undertaking in the
        agriculture or in the hospitality sector); and;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38.b
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-38
      ref_id: E5-5-38.b
      description: the materials that are present in the waste (e.g. biomass, metals,
        non-metallic minerals, plastics, textiles, critical raw materials and rare
        earths).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-39
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155
      ref_id: E5-5-39
      description: The undertaking shall also disclose the total amount of hazardous
        waste and radioactive waste generated by the undertaking, where radioactive
        waste is defined in Article 3(7) of Council Directive 2011/70/Euratom ( 85
        ).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-40
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1155
      ref_id: E5-5-40
      description: The undertaking shall provide contextual information on the methodologies
        used to calculate the data and in particular the criteria and assumptions
        used to determine and classify products designed along circular principles
        under paragraph 35. It shall specify whether the data is sourced from direct
        measurement or estimations; and disclose the key assumptions used.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1117
      ref_id: E5-6
      name: Disclosure Requirement E5-6
      description: Anticipated financial effects from material resource use and circular
        economy-related risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-41
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6
      ref_id: E5-6-41
      description: The undertaking shall disclose the anticipated financial effects
        of material risks and opportunities arising from resource use and circular
        economy-related impacts.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6
      ref_id: E5-6-42
      description: "The information required by paragraph 41 is in addition the information\
        \ on current financial effects on the entity\u2019s financial position, financial\
        \ performance and cash flows for the reporting period required under ESRS\
        \ 2 SBM-3 para 48 (d). The objective of this Disclosure Requirement is to\
        \ provide an understanding of:"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42
      ref_id: E5-6-42.a
      description: "anticipated financial effects due to material risks arising from\
        \ material resource use and circular economy-related impacts and dependencies\
        \ and how these risks have or could reasonably be expected to have) a material\
        \ influence on the undertaking\u2019s financial position, financial performance\
        \ performance, and cash flows over the short-, medium- and long-term; and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-42
      ref_id: E5-6-42.b
      description: anticipated financial effects due to material opportunities related
        to resource use and circular economy.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6
      ref_id: E5-6-43
      description: 'The disclosure shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43
      ref_id: E5-6-43.a
      description: a quantification of the anticipated financial effects in monetary
        terms before considering resource use and circular economy- related actions,
        or where not possible without undue cost or effort, qualitative information.
        For financial effects arising from material opportunities, a quantification
        is not required if it would result in disclosure that does not meet the qualitative
        characteristics of information (see ESRS 1 Appendix B Qualitative characteristics
        of information);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43
      ref_id: E5-6-43.b
      description: a description of the effects considered, the impacts and dependencies
        to which they relate and the time horizons in which they are likely to materialise;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-43
      ref_id: E5-6-43.c
      description: the critical assumptions used to quantify the anticipated financial
        effects, as well as the sources and level of uncertainty of those assumptions.
    - urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS E5-Appendix A
      name: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1182
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:esrs-e5-appendix-a
      name: ESRS 2 GENERAL DISCLOSURES
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1183
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1182
      name: Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1183
      name: Disclosure requirement related to ESRS 2 IRO-1
      description: Description of the processes to identify and assess material resource
        use and circular economy-related impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-1
      description: 'When conducting a materiality assessment on environmental subtopics,
        the undertaking shall assess the materiality of resource use and circular
        economy in its own operations and its upstream and downstream value chain,
        and may consider the four phases below, also known as the LEAP approach:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1
      ref_id: E5.IRO-1.AR-1.a
      description: "Phase 1: locate where in the undertaking\u2019s own operations\
        \ and along its upstream and downstream value chain the interface with nature\
        \ takes place;"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1
      ref_id: E5.IRO-1.AR-1.b
      description: 'Phase 2: evaluate the dependencies and impacts;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1
      ref_id: E5.IRO-1.AR-1.c
      description: 'Phase 3: assess the material risks and opportunities;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-1
      ref_id: E5.IRO-1.AR-1.d
      description: 'Phase 4: prepare and report the results of the materiality assessment.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-2
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-2
      description: With regard to ESRS E5, phases 1 and 2 rely mainly on the materiality
        assessments conducted under ESRS E1 (including energy consumption), ESRS E2
        (pollution), ESRS E3 (marine resources, water consumption) and ESRS E4 (biodiversity,
        ecosystems, raw materials). Indeed, circular economy eventually aims at reducing
        the environmental impact of the use of products, materials and other resources,
        minimizing waste and the release of hazardous substances and hence at reducing
        impacts on nature. This application requirement focuses mainly on the third
        phase of this LEAP approach, while the fourth phase addresses the outcome
        of the process.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-3
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-3
      description: "The process to assess the materiality of impacts, dependencies,\
        \ risks and opportunities shall consider the provisions in ESRS 2 IRO-1 Description\
        \ of the processes to identify and assess material impacts, risks and opportunities\
        \ and IRO-2 Disclosure Requirements in ESRS covered by the undertaking\u2019\
        s sustainability statement."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-4
      description: 'The sub-topics related to resource use and circular economy covered
        by the materiality assessment include:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4
      ref_id: E5.IRO-1.AR-4.a
      description: resource inflows including the circularity of material resource
        inflows, considering resource use optimisation, intensity of materials and
        products and renewable and non-renewable resources;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4
      ref_id: E5.IRO-1.AR-4.b
      description: resource outflows related to products and services; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-4
      ref_id: E5.IRO-1.AR-4.c
      description: waste, including hazardous waste and non-hazardous waste management.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-5
      description: 'In Phase 3, to assess its material risks and opportunities based
        on the results of Phases 1 and 2, the undertaking may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5
      ref_id: E5.IRO-1.AR-5.a
      description: 'identify transition risks and opportunities in its own operations
        and its upstream and downstream value chain, including the risk of staying
        in a business-as-usual scenario:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a
      ref_id: E5.IRO-1.AR-5.a.i
      description: policy and legal, e.g., bans on the extraction and use of non-
        renewable resources, regulations on waste treatment;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a
      ref_id: E5.IRO-1.AR-5.a.ii
      description: technology, e.g., introduction on the market of new technologies
        to replace existing use of products and materials;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a
      ref_id: E5.IRO-1.AR-5.a.iii
      description: market, e.g., shifting supply, demand and financing;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.a
      ref_id: E5.IRO-1.AR-5.a.iv
      description: reputation, e.g. changing societal, customer or community perceptions.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5
      ref_id: E5.IRO-1.AR-5.b
      description: identify physical risks including depletion of stock and use of
        virgin and non-virgin renewable resources, and of non-renewable resources;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5
      ref_id: E5.IRO-1.AR-5.c
      description: 'identify opportunities categorised by:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c
      ref_id: E5.IRO-1.AR-5.c.i
      description: 'resource efficiency: e.g., transition to more efficient services
        and processes requiring less resources, eco-design for longevity, repair,
        reuse, recycle, by- products, take-back systems, decoupling activity from
        extraction of materials, intensifying circular material use, creation of a
        system that allows for dematerialization (e.g., digitisation, improving utilisation
        rates, weight reduction); practices to ensure products and materials are collected,
        sorted, and reused, repaired, refurbished, remanufactured;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c
      ref_id: E5.IRO-1.AR-5.c.ii
      description: 'markets: e.g., demand for less resource-intense products and services,
        and new consumption models such as product-as- a- service, pay-per-use, sharing,
        leasing;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c
      ref_id: E5.IRO-1.AR-5.c.iii
      description: 'financing: e.g., access to green funds, bonds or loans;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c
      ref_id: E5.IRO-1.AR-5.c.iv
      description: 'resilience: e.g., diversification of resources and business activities
        (e.g., start a new business unit to recycle new materials), investing in green
        infrastructures, adopting recycling and circularity mechanisms that reduce
        the dependencies, capability of the undertaking to safeguard future stocks
        and flows of resources; and'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c.v
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-5.c
      ref_id: E5.IRO-1.AR-5.c.v
      description: reputation.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-6
      description: 'The undertaking may consider the following methodologies to assess
        its impacts, risks and opportunities in its own operations and along its upstream
        and downstream value chain:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6
      ref_id: E5.IRO-1.AR-6.a
      description: "Commission Recommendation 2021/2279 on the use of the Environmental\
        \ Footprint methods to measure and communicate the life cycle environmental\
        \ performance of products and organizations (Annex I \u2013 Product Environmental\
        \ Footprint; Annex III \u2013 Organisation Environmental Footprint); and"
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-6
      ref_id: E5.IRO-1.AR-6.b
      description: Material Flow Analysis (MFA) from the European Environment Agency.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1184
      ref_id: E5.IRO-1.AR-7
      description: 'When providing information on the outcome of the materiality assessment,
        the undertaking shall consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      ref_id: E5.IRO-1.AR-7.a
      description: a list of business units associated to resource use and circular
        economy material impacts, risks and opportunities in the context of the products
        and services of the undertaking and the waste it generates;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      ref_id: E5.IRO-1.AR-7.b
      description: a list and prioritisation of the material resources used by the
        undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      ref_id: E5.IRO-1.AR-7.c
      description: the material impacts and risks of staying in business as usual;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      ref_id: E5.IRO-1.AR-7.d
      description: the material opportunities related to a circular economy;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      ref_id: E5.IRO-1.AR-7.e
      description: the material impacts and risks of a transition to a circular economy;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5.iro-1.ar-7
      ref_id: E5.IRO-1.AR-7.f
      description: the stages of the value chain where resource use, risks and negative
        impacts are concentrated.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1183
      ref_id: E5-1 AR
      name: Disclosure Requirement E5-1
      description: Policies related to resource use and circular economy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar
      ref_id: E5-1 AR 8
      description: The policies described under this Disclosure Requirement may be
        integrated in broader environmental or sustainability policies covering different
        subtopics.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar
      ref_id: E5-1 AR 9
      description: 'When providing information on its policies, the undertaking shall
        consider whether and how its policies address:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9
      ref_id: E5-1 AR 9.a
      description: 'the waste hierarchy: (a) prevention; (b) preparing for re-use;
        (c) recycling; (d) other recovery, e.g., energy recovery; and (e) disposal.
        In this context, the waste treatment cannot be considered as a recovery;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-9
      ref_id: E5-1 AR 9.b
      description: the prioritisation of the avoidance or minimisation waste (Re-use,
        Repair, Refurbish, Remanufacture and Repurpose) over waste treatment (Recycling).
        The concepts of eco-design ( 86 ), waste as a resource or post- consumer waste
        (at the end of a consumer- product lifecycle), should also be taken into consideration.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar-10
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-1-ar
      ref_id: E5-1 AR 10
      description: " When defining its policies, the undertaking may consider the\
        \ Paper on \u2018Categorisation system for the circular economy\u2019, which\
        \ describes circular design and production models, circular use models, circular\
        \ value recovery models and circular support along the principles of the nine\
        \ circular economy \u2018R\u2019 strategies or principles: refuse, rethink,\
        \ reduce, re-use, repair, refurbish, remanufacture, repurpose and recycle."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1183
      ref_id: E5-2 AR
      name: 'Disclosure Requirement E5-2 '
      description: Actions and resources in relation to resource use and circular
        economy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-11
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar
      ref_id: E5-2 AR 11
      description: When providing information under paragraph 17 and considering that
        resources are shared and that circular economy strategies may require collective
        actions, the undertaking may specify the actions taken to engage with its
        upstream and downstream value chain and/or its local network on the development
        of collaborations or initiatives increasing the circularity of products and
        materials.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar
      ref_id: E5-2 AR 12
      description: 'In particular, the undertaking may specify the following:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12
      ref_id: E5-2 AR 12.a
      description: how it contributes to circular economy, including for instance
        smart waste collection systems;
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12
      ref_id: E5-2 AR 12.b
      description: 'the other stakeholders involved in the collective actions: competitors,
        suppliers, retailers, customers, other business partners, local communities
        and authorities, government agencies;'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-12
      ref_id: E5-2 AR 12.c
      description: ' a description of the organisation of the collaboration or initiative,
        including the specific contribution of the undertaking and the roles of the
        different stakeholders in the project.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar-13
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-2-ar
      ref_id: E5-2 AR 13
      description: "The actions may cover the undertaking\u2019s own operations and/or\
        \ its upstream and downstream value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p2:node1232
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1182
      name: Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232
      ref_id: E5-3 AR
      name: 'Disclosure Requirement E5-3 '
      description: Targets related to resource use and circular economy
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-14
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 14
      description: If the undertaking refers to ecological thresholds to set targets,
        it may refer to the guidance provided by the Science-Based Targets Initiative
        for Nature (SBTN) in its interim guidance (Initial Guidance for Business,
        September 2020) or any other guidance with a scientifically acknowledged methodology
        that allows to set science-based targets by identifying ecological thresholds
        and, if applicable, organisation-specific allocations. Ecological thresholds
        can be local, national and/or global.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 15
      description: When providing information on targets, the undertaking shall prioritise
        targets in absolute value.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-16
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 16
      description: When providing information targets according to paragraph 24, the
        undertaking shall consider the production phase, the use phase, and the end
        of functional life of products and materials.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-17
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 17
      description: When providing information on targets related to virgin renewable
        raw material under paragraph 24(c), the undertaking shall consider how those
        targets may impact biodiversity loss, also in light of ESRS E4.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-18
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 18
      description: The undertaking may disclose other targets under paragraph 24(f)
        including in relation to sustainable sourcing. If so, the undertaking shall
        explain the definition of sustainable sourcing it has adopted and how it relates
        to the objective set out in paragraph 22.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 19
      description: "The targets may cover the undertaking\u2019s own operations and/or\
        \ its upstream and downstream value chain."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar-20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-3-ar
      ref_id: E5-3 AR 20
      description: The undertaking may specify whether the target addresses shortcomings
        related to the Substantial Contribution criteria for Circular Economy as defined
        in the delegated acts adopted pursuant to Article 13(2) of Regulation (EU)
        2020/852. Where the Do No Significant Harm (DNSH) criteria for Circular Economy
        as defined in delegated acts adopted pursuant to Article 10(3), Article 11(3),
        Article 12(2), Article 14(2), and Article 15(2) of Regulation (EU) 2020/852
        are not met, the undertaking may specify whether the target addresses shortcomings
        related those DNSH criteria.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232
      ref_id: E5-4 AR
      name: Disclosure Requirement E5-4
      description: Resource inflows
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar
      ref_id: E5-4 AR 21
      description: 'Resource inflows may cover the following categories: IT equipment,
        textiles, furniture, buildings, heavy machinery, mid-weight machinery, light
        machinery, heavy transport, mid-weight transport, light transport and warehousing
        equipment. With regard to materials, resource inflow indicators include raw
        materials, associated process materials, and semi-manufactured goods or parts.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar
      ref_id: E5-4 AR 22
      description: When the undertaking is subject to paragraph 31, it may also provide
        transparency on the materials that are sourced from by-products/waste stream
        (e.g., offcuts of a material that has not previously been in a product).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar
      ref_id: E5-4 AR 23
      description: The denominator of the percentage indicator required under paragraphs
        31(b) and 31(c) is the overall total weight of materials used during the reporting
        period.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar
      ref_id: E5-4 AR 24
      description: "The reported usage data are to reflect the material in its original\
        \ state, and not to be presented with further data manipulation, such as reporting\
        \ it as \u2018dry weight\u2019."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar-25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-4-ar
      ref_id: E5-4 AR 25
      description: In cases where there is an overlap between categories of reused,
        recycled, the undertaking shall specify how double counting was avoided and
        the choices that were made.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232
      ref_id: E5-5 AR
      name: Disclosure Requirement E5-5
      description: Resource outflows
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 26
      description: "Products and materials information to be provided under paragraph\
        \ 35 refers to all materials and products that come out of the undertaking\u2019\
        s production process and that a company puts on the market (including packaging)."
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 27
      description: When compiling the rate, the undertaking shall use as denominator
        the overall total weight of materials used during the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 28
      description: The undertaking may disclose its engagement in product end-of-life
        waste management, for example through extended producer responsibility schemes
        or take-back schemes.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 29
      description: Type of waste is to be understood as hazardous waste or non-hazardous
        waste. Some specific waste, such as radioactive waste, may also be presented
        as a separate type.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 30
      description: ' When considering the waste streams relevant to its sectors or
        activities, the undertaking may consider the list of waste descriptions from
        the European Waste Catalogue.'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-31
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 31
      description: Examples of other types of recovery operations under paragraph
        37(b)iii may be found in Annex II of Directive 2008/98/EC (Waste Framework
        Directive).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 32
      description: Examples of other types of disposal operations under paragraph
        37(c)iii may be found in Annex I of Directive 2008/98/EC (Waste Framework
        Directive).
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar
      ref_id: E5-5 AR 33
      description: 'When providing contextual information under paragraph 40 the undertaking
        may:'
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33
      ref_id: E5-5 AR 33.a
      description: explain the reasons for high weights of waste directed to disposal
        (e.g., local regulations that prohibit landfill of specific types of waste);
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33
      ref_id: E5-5 AR 33.b
      description: describe sector practices, sector standards, or external regulations
        that mandate a specific disposal operation; and
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-5-ar-33
      ref_id: E5-5 AR 33.c
      description: specify whether the data has been modelled or sourced from direct
        measurements, such as waste transfer notes from contracted waste collectors.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:node1232
      ref_id: E5-6 AR
      name: Disclosure Requirement E5-6
      description: Anticipated financial effects from material resource use and circular
        economy-related risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar-34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar
      ref_id: E5-6 AR 34
      description: When providing information under paragraph 42(b), the undertaking
        may illustrate and describe how it intends to strengthen value retention.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar-35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar
      ref_id: E5-6 AR 35
      description: The undertaking may include an assessment of its related products
        and services at risk over the short-, medium- and long-term, explaining how
        these are defined, how financial amounts are estimated, and which critical
        assumptions are made.
    - urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar-36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p2:e5-6-ar
      ref_id: E5-6 AR 36
      description: The quantification of the anticipated financial effects in monetary
        terms under paragraph 43(a) may be a range.
