Disclosure requirements in ESRS covered by the non-financial statement (IRO-2)

The following table lists the disclosure requirements covered when preparing the Sustainability Statement based on our materiality analysis:

ESRS 2 General disclosures

No.	Designation of DRs	Reference
BP-1	General basis for preparation of sustainability statements	ESRS 2 BP-1
BP-2	Disclosures in relation to specific circumstances	ESRS 2 BP-2
GOV-1	The role of the administrative, management and supervisory bodies	ESRS 2 GOV-1
GOV-2	Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	ESRS 2 GOV-2
GOV-3	Integration of sustainability-related performance in incentive schemes	ESRS 2 GOV-3
GOV-4	Statement on due diligence	ESRS 2 GOV-4
GOV-5	Risk management and internal controls over sustainability reporting	ESRS 2 GOV-5
SBM-1	Strategy, business model and value chain	ESRS 2 SBM-1
SBM-2	Interests and views of stakeholders	ESRS 2 SBM-2
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	ESRS 2 SBM-3 E1 SBM-3 E2 SBM-3 E3 SBM-3 E5 SBM-3 S1 SBM-3 S2 SBM-3 S4 SBM-3 G1 SBM-3 SBM-3 (Digital ethics) SBM-3 (Bioethics)
IRO-1	Description of the process to identify and assess material impacts, risks and opportunities	ESRS 2 IRO-1
IRO-2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statement	ESRS 2 IRO-2
MDR-P	Policies adopted to manage material sustainability matters	E1-2 E2-1 (Pollution of water) E2-1 (Pollution of soil) E2-1 (Substances of concern and substances of very high concern) E3-1 E5-1 S2-1 S4-1 (Health and safety of our patients) S4-1 (Access to our products and services and access to (quality) information) G1-1 (Corporate culture) G1-1 (Animal welfare) G1-1 (Corruption and bribery) MDR-P (Digital ethics) MDR-P (Bioethics)
MDR-A	Actions and resources in relation to material sustainability matters	E1-3 E2-2 (Pollution of water) E2-2 (Pollution of soil) E2-2 (Substances of concern and substances of very high concern) E3-2 E5-2 S1-4 S2-4 S4-4 (Health and safety of our patients) S4-4 (Access to our products and services and access to (quality) information) G1-MDR-A (Corporate culture) G1-MDR-A (Animal welfare) G1-3 MDR-A (Digital ethics) MDR-A (Bioethics)
MDR-M	Metrics in relation to material sustainability matters	E1-5 E1-6 E1-7 E1-8 E2-4 (Pollution of water) E2-5 (Substances of concern and substances of very high concern) E3 MDR-M E5-4 E5-5 S1-6 S1-8 S1-10 S1-14 S1-17 S1-9 S1-13 S1-15 S1-16 G1-4 G1-MDR-M (Animal welfare) MDR-T (Digital ethics)
MDR-T	Tracking effectiveness of policies and actions through targets	E1-4 E2-3 (Pollution of water) E2-3 (Pollution of soil) E2-3 (Substances of concern and substances of very high concern) E3-3 E5-3 S1-5 S2-5 S4-5 (Health and safety of our patients) S4-5 (Access to our products and services and access to (quality) information) G1-MDR-T (Corporate culture) G1-MDR-T (Animal welfare) MDR-T (Digital ethics) MDR-T (Bioethics)

ESRS E1 Climate Change

No.	Designation of DRs	Reference
GOV-3	Integration of sustainability-related performance in incentive schemes	ESRS 2 GOV-3
E1-1	Transition plan for climate change mitigation	E1-1
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	E1 SBM-3
IRO-1	Description of the processes to identify and assess material climate-related impacts, risks and opportunities	ESRS 2 IRO-1
E1-2	Policies related to climate change mitigation and adaptation	E1-2
E1-3	Actions and resources in relation to climate change policies	E1-3
E1-4	Targets related to climate change mitigation and adaptation	E1-4
E1-5	Energy consumption and mix	E1-5
E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions	E1-6
E1-7	GHG removals and GHG mitigation projects financed through carbon credits	E1-7
E1-8	Internal carbon pricing	E1-8
E1-9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Phase-In

ESRS E2 Pollution

No.	Designation of DRs	Reference
IRO-1	Description of the processes to identify and assess material pollution-related impacts, risks and opportunities	ESRS 2 IRO-1
E2-1	Policies related to pollution	E2-1 (Pollution of water) E2-1 (Pollution of soil) E2-1 (Substances of concern and substances of very high concern)
E2-2	Actions and resources related to pollution	E2-2 (Pollution of water) E2-2 (Pollution of soil) E2-2 (Substances of concern and substances of very high concern)
E2-3	Targets related to pollution	E2-3 (Pollution of water) E2-3 (Pollution of soil) E2-3 (Substances of concern and substances of very high concern)
E2-4	Pollution of air, water and soil	E2-4 (Pollution of water)
E2-5	Substances of concern and substances of very high concern	E2-5 (Substances of concern and substances of very high concern)
E2-6	Anticipated financial effects from pollution-related risks and opportunities	Phase-In

ESRS E3 Water and marine resources

No.	Designation of DRs	Reference
IRO-1	Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities	ESRS 2 IRO-1
E3-1	Policies related to water and marine resources	E3-1
E3-2	Actions and resources related to water and marine resources	E3-2
E3-3	Targets related to water and marine resources	E3-3
E3-5	Anticipated financial effects from water and marine resources-related impacts, risks and opportunities	Phase-In

ESRS E5 Resource use and circular economy

No.	Designation of DRs	Reference
IRO-1	Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities	ESRS 2 IRO-1
E5-1	Policies related to resource use and circular economy	E5-1
E5-2	Actions and resources related to resource use and circular economy	E5-2
E5-3	Targets related to resource use and circular economy	E5-3
E5-4	Resource inflows	E5-4
E5-5	Resource outflows	E5-5
E5-6	Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities	Phase-In

ESRS S1 Own workforce

No.	Designation of DRs	Reference
SBM-2	Interests and views of stakeholders	ESRS 2 SBM-2
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	S1 SBM-3
S1-1	Policies related to own workforce	S1-1
S1-2	Processes for engaging with own workers and workers’ representatives about impacts	S1-2
S1-3	Processes to remediate negative impacts and channels for own workers to raise concerns	S1-3
S1-4	Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions	S1-4
S1-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	S1-5
S1-6	Characteristics of the undertaking’s employees	S1-6
S1-7	Characteristics of non-employees in the undertaking’s own workforce	Phase-In
S1-8	Collective bargaining coverage and social dialogue	S1-8
S1-9	Diversity metrics	S1-9
S1-10	Adequate wages	S1-10
S1-11	Social protection	Phase-In
S1-13	Training and skills development metrics	S1-13
S1-14	Health and safety metrics	S1-14
S1-15	Work-life balance metrics	S1-15
S1-16	Remuneration metrics (pay gap and total remuneration)	S1-16
S1-17	Incidents, complaints and severe human rights impacts	S1-17

ESRS S2 Workers in the value chain

No.	Designation of DRs	Reference
SBM-2	Interests and views of stakeholders	ESRS 2 SBM-2
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	S2 SBM-3
S2-1	Policies related to value chain workers	S2-1
S2-2	Processes for engaging with value chain workers about impacts	S2-2
S2-3	Processes to remediate negative impacts and channels for value chain workers to raise concerns	S2-3
S2-4	Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action	S2-4
S2-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	S2-5

ESRS S4 Consumers and end-users

No.	Designation of DRs	Reference
SBM-2	Interests and views of stakeholders	ESRS 2 SBM-2
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	S4 SBM-3
S4-1	Policies related to consumers and end-users	S4-1 (Health and safety of our patients) S4-1 (Access to our products and services and access to (quality) information)
S4-2	Processes for engaging with consumers and end-users about impacts	S4-2 (Health and safety of our patients) S4-2 (Access to our products and services and access to (quality) information)
S4-3	Processes to remediate negative impacts and channels for consumers and end-users to raise concerns	S4-3 (Health and safety of our patients)
S4-4	Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions	S4-4 (Health and safety of our patients) S4-5 (Access to our products and services and access to (quality) information)
S4-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	S4-5 (Health and safety of our patients) S4-5 (Access to our products and services and access to (quality) information)

ESRS G1 Business Conduct

No.	Designation of DRs	Reference
GOV-1	The role of the administrative, supervisory and management bodies	ESRS 2 GOV-1
IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	ESRS 2 IRO-1
G1-1	Business conduct policies and corporate culture	G1-1 (Corporate culture) G1-1 (Animal welfare) G1-1 (Corruption and bribery)
G1-3	Prevention and detection of corruption and bribery	G1-3
G1-4	Confirmed incidents of corruption or bribery	G1-4

The following table contains all data points resulting from other EU legislation, as listed in ESRS 2, Appendix B. It indicates where the data points can be found in our report and which of these are classified as “not material”.

ESRS Data points

Disclosure Requirement	Data point	Topic of Disclosure Requirement	SFDR reference	Pillar 3 reference	Bench-mark Regula-tion reference	EU Climate Law reference	Materiality	Reference
ESRS 2 GOV-1	21d	Board’s gender diversity	x		x		applicable	ESRS 2 GOV-1
ESRS 2 GOV-1	21e	Percentage of board members who are independent			x		applicable	ESRS 2 GOV-1
ESRS 2 GOV-4	30	Statement on due diligence	x				applicable	ESRS 2 GOV-4
ESRS 2 SBM-1	40d-i	Involvement in activities related to fossil fuel activities	x	x	x		not applicable
ESRS 2 SBM-1	40d-ii	Involvement in activities related to chemical production	x		x		not applicable
ESRS 2 SBM-1	40d-iii	Involvement in activities related to controversial weapons	x		x		not applicable
ESRS 2 SBM-1	40d-iv	Involvement in activities related to cultivation and production of tobacco			x		not applicable
E1-1	14	Transition plan to reach climate neutrality by 2050				x	material	E1-1
E1-1	16g	Undertakings excluded from Paris-aligned Benchmarks		x	x		material	E1-1
E1-4	34	GHG emission reduction targets	x	x	x		material	E1-4
E1-5	38	Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors)	x				material	E1-5
E1-5	37	Energy consumption and mix	x				material	E1-5
ESRS E1-5	40-43	Energy intensity associated with activities in high climate impact sectors	x				material	E1-5
E1-6	44	Gross Scope 1, 2, 3 and Total GHG emissions	x	x	x		material	E1-6
E1-6	53-55	Gross GHG emissions intensity	x	x	x		material	E1-6
E1-7	56	GHG removals and carbon credits				x	material	E1-7
E1-9	66	Exposure of the benchmark portfolio to climate-related physical risks			x		not reported (phase-in option)
E1-9	66a 66c	Disaggregation of monetary amounts by acute and chronic physical risk/Location of significant assets at material physical risk		x			not reported (phase-in option)
E1-9	67c	Breakdown of the carrying value of its real estate assets by energy-efficiency classes		x			not reported (phase-in option)
E1-9	69	Degree of exposure of the portfolio to climate- related opportunities			x		not reported (phase-in option)
E2-4	28	Amount of each pollutant listed in Annex II of the E- PRTR Regulation (European Pollutant Release and Transfer Register) emitted to air, water and soil	x				material	E2-4
E3-1	9	Water and marine resources	x				material	E3-1
E3-1	13	Dedicated policy	x				material	E3-1
E3-1	14	Sustainable oceans and seas	x				material	E3-1
E3-4	28c	Total water recycled and reused	x				not material
E3-4	29	Total water consumption in m³ per net revenue on own operations	x				not material
ESRS 2 SBM-3 E4	16a-i		x				not material
ESRS 2 SBM-3 E4	16b		x				not material
ESRS 2 SBM-3 E4	16c		x				not material
E4-2	24b	Sustainable land / agriculture practices or policies	x				not material
E4-2	24c	Sustainable oceans / seas practices or policies	x				not material
E4-2	24d	Policies to address deforestation	x				not material
E5-5	37d	Non-recycled waste	x				not material
E5-5	39	Hazardous waste and radioactive waste	x				not material
ESRS 2 SBM-3 – S1	14f	Risk of incidents of forced labour	x				material	S1 SBM-3
ESRS 2 SBM-3 – S1	14g	Risk of incidents of child labour	x				material	S1 SBM-3
S1-1	20	Human rights policy commitments	x				material	S1-1
S1-1	21	Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8			x		material	S1-1
S1-1	22	Processes and measures for preventing trafficking in human beings	x				material	S1-1
S1-1	23	Workplace accident prevention policy or management system	x				material	S1-1
S1-3	32c	Grievance/complaints handling mechanisms	x				material	S1-3
S1-14	88b 88c	Number of fatalities and number and rate of work-related accidents	x		x		material	S1-14
S1-14	88e	Number of days lost to injuries, accidents, fatalities or illness	x				material	S1-14
S1-16	97a	Unadjusted gender pay gap	x		x		material	S1-16
S1-16	97b	Excessive CEO pay ratio	x				material	S1-16
S1-17	103a	Incidents of discrimination	x				material	S1-17
S1-17	104a	Non-respect of UNGPs on Business and Human Rights and OECD Guidelines	x		x		material	S1-17
ESRS 2 SBM3 – S2	11b	Significant risk of child labour or forced labour in the value chain	x				material	ESRS 2 SBM-3 S2
S2-1	17	Human rights policy commitments	x				material	S2-1
S2-1	18	Policies related to value chain workers	x				material	S2-1
S2-1	19	Non-respect of UNGPs on Business and Human Rights and OECD Guidelines	x		x		material	S2-1
S2-1	19	Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8	x				material	S2-1
S2-4	36	Human rights issues and incidents connected to its upstream and downstream value chain	x				material	S2-4
S3-1	16	Human rights policy commitments	x				not material
S3-1	17	Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD Guidelines	x		x		not material
S3-4	36	Human rights issues and incidents	x				not material
S4-1	16	Policies related to consumers and end-users	x				material	S4-1
S4-1	17	Non-respect of UNGPs on Business and Human Rights and OECD Guidelines	x		x		material	S4-1
S4-4	35	Human rights issues and incidents	x				material	S4-4
G1-1	10b	United Nations Convention against Corruption	x				material	G1-1
G1-1	10d	Protection of whistleblowers	x				material	G1-1
G1-4	24a	Fines for violation of anti-corruption and anti-bribery laws	x		x		material	G1-4
G1-4	24b	Standards of anti-corruption and anti-bribery	x				material	G1-4

The requirements of standard S3 “Affected communities” are very strongly oriented toward human rights topics in local communities in which a company is active or which are potentially affected by the supply chain of the company. In general, our business activities within our supply chains do not go so far that we influence human rights aspects of the local communities. We interpret the disclosure requirements of the standard in a broader sense and track our activities in the area of community engagement. In the materiality analysis, we identified and assessed impacts related to the mandatory disclosures as per S3; however, these were below the stated threshold. The standard is therefore not material for our reporting.