IRO-2 – Disclosure requirements in ESRS covered by the company’s consolidated non-financial statement

[IRO-2-56] An index of all disclosure requirements that NORMA Group has followed in preparing this statement can be found here: BP-2-16 REFERENCES TO THE MANAGEMENT REPORT. The following table lists all data points resulting from other EU legislation and indicates where they can be found in this consolidated non-financial statement and whether they have been identified as material by NORMA Group.

Disclosure requirement and related data point	SFDR reference¹	Benchmark regulation reference³	Number of pages/materiality

Data points in relation to EU legislation			T032
ESRS 2 GOV-1 Board's gender diversity paragraph 21 (d)	indicator no. 13 in Annex 1 table 1	Commission Delegated Regulation (EU) 2020/1816(⁵), Annex II
ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e)		Delegated Regulation (EU) 2020/1816, Annex II
ESRS 2 GOV-4 Statement on due diligence paragraph 30	indicator no. 10 in Annex 1 table 3

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ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i	indicator no. 4 table 1 in Annex 1	Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453(⁶)Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk	Delegated Regulation (EU) 2020/1816, Annex II		Not applicable
ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii	indicator no. 9 in Annex 1 table 2		Delegated Regulation (EU) 2020/1816, Annex II		Not applicable
ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii	indicator no. 14 in Annex 1 table 1		Delegated Regulation (EU) 2020/1818(⁷), Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II		Not applicable
ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv			Delegated Regulation (EU) 2020/1818, Article 12(1) Delegated Regulation (EU) 2020/1816, Annex II		Not applicable
ESRS E1-1 Transition plan to reach climate neutrality by 2050 paragraph 14				Regulation (EU) 2021/1119, Article 2(1)
ESRS E1-1 Undertakings excluded from Paris-aligned Benchmarks paragraph 16 (g)		Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book-Climate Change transition risk: Credit quality of exposures by sector, emissions and residual maturity	Delegated Regulation (EU) 2020/1818, Article12.1 (d) to (g), and Article 12.2
ESRS E1-4 GHG emission reduction targets paragraph 34	indicator no. 4 in Annex 1 table 2	Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics	Delegated Regulation (EU) 2020/1818, Article 6
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) paragraph 38	indicator no. 5 in Annex 1 table 1 and indicator no. 5 in Annex 1 table 2
ESRS E1-5 Energy consumption and mix paragraph 37	indicator no. 5 in Annex 1 table 1

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ESRS E1-5 Energy intensity associated with activities in high climate impact sectors paragraphs 40 to 43	indicator no. 6 in Annex 1 table 1
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions paragraph 44	indicators no. 1 and 2 in Annex 1 Table 1	Article 449a; Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 1: Banking book – Climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity	Delegated Regulation (EU) 2020/1818, Article 5(1), 6 and 8(1)
ESRS E1-6 Gross GHG emissions intensity paragraphs 53 to 55	indicator no. 3 table 1 in Annex 1	Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 Template 3: Banking book – Climate change transition risk: alignment metrics	Delegated Regulation (EU) 2020/1818, Article 8(1)
ESRS E1-7 GHG removals and carbon credits paragraph 56				Regulation (EU) 2021/1119, Article 2(1)
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks paragraph 66			Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II		Phase-in
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk paragraph 66 (a) ESRS E1-9 Location of significant assets at material physical risk paragraph 66 (c).		Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraphs 46 and 47; Template 5: Banking book - Climate change physical risk: Exposures subject to physical risk.			Phase-in
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy-efficiency classes paragraph 67 (c).		Article 449a Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453 paragraph 34; Template 2:Banking book -Climate change transition risk: Loans collateralised by immovable property - Energy efficiency of the collateral			Phase-in

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ESRS E1-9 Degree of exposure of the portfolio to climate- related opportunities paragraph 69		Delegated Regulation (EU) 2020/1818, Annex II	Phase-in
ESRS E2-4 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, paragraph 28	indicator no. 8 in Annex 1 table 1 indicator no. 2 in Annex 1 table 2 indicator no. 1 in Annex 1 table 2 indicator no. 3 in Annex 1 table 2
ESRS E3-1 Water and marine resources paragraph 9	indicator no. 7 in Annex 1 table 2
ESRS E3-1 Dedicated policy paragraph 13	indicator no. 8 in Annex 1 table 2
ESRS E3-1 Sustainable oceans and seas paragraph 14	indicator no. 12 in Annex 1 table 2
ESRS E3-4 Total water recycled and reused paragraph 28 (c)	indicator no. 6.2 in Annex 1 table 2
ESRS E3-4 Total water consumption in m3 per net revenue on own operations paragraph 29	indicator no. 6.1 in Annex 1 table 2
ESRS 2 – SBM-3 – E4 Paragraph 16 letter (a)i	indicator no. 7 in Annex 1 table 1		Not material
ESRS 2 – SBM-3 – E4 Paragraph 16 (b)	indicator no. 10 in Annex 1 table 2		Not material
ESRS 2 – SBM-3 – E4 Paragraph 16 (c)	indicator no. 14 in Annex 1 table 2		Not material
ESRS E4-2 Sustainable land / agriculture practices or policies paragraph 24 (b)	indicator no. 11 in Annex 1 table 2		Not material
ESRS E4-2 Sustainable oceans / seas practices or policies paragraph 24 (c)	indicator no. 12 in Annex 1 table 2		Not material
ESRS E4-2 Policies to address deforestation paragraph 24 (d)	indicator no. 15 in Annex 1 table 2		Not material
ESRS E5-5 Non-recycled waste paragraph 37 (d)	indicator no. 13 in Annex 1 table 2

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ESRS E5-5 Hazardous waste and radioactive waste paragraph 39	indicator no. 9 in Annex 1 table 1
ESRS 2 SBM3 – S1 Risk of incidents of forced labour paragraph 14 (f)	indicator no. 13 in Annex I Table 3
ESRS 2 SBM3 – S1 Risk of incidents of child labour paragraph 14 (g)	indicator no. 12 in Annex I Table 3
ESRS S1-1 Human rights policy commitments paragraph 20	indicator no. 9 in Annex I table 3 and indicator no. 11 in Annex I table 1
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21		Delegated Regulation (EU) 2020/1816, Annex II
ESRS S1-1 Processes and measures for preventing trafficking in human beings paragraph 22	indicator no. 11 in Annex I Table 3
ESRS S1-1 Workplace accident prevention policy or management system paragraph 23	indicator no. 1 in Annex I Table 3
ESRS S1-3 Grievance/complaints handling mechanisms paragraph 32 (c)	indicator no. 5 in Annex I Table 3		Whistleblower System NORMA Group
ESRS S1-14 Number of fatalities and number and rate of work- related accidents paragraph 88 (b) and (c)	indicator no. 2 in Annex I Table 3	Delegated Commission Regulation (EU) 2020/1816, Annex II
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness paragraph 88 (e)	indicator no. 3 in Annex I Table 3
ESRS S1-16 Unadjusted gender pay gap paragraph 97 (a)	indicator no. 12 in Annex I table 1	Delegated Regulation (EU) 2020/1816, Annex II
ESRS S1-16 Excessive CEO pay ratio paragraph 97 (b)	indicator no. 8 in Annex I Table 3
ESRS S1-17 Incidents of discrimination paragraph 103 (a)	indicator no. 7 in Annex I Table 3

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ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD paragraph 104 (a)	indicator no. 10 in Annex I table 1 and indicator no. 14 in Annex I table 3	Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818 Art 12 (1)
ESRS 2 SBM3 – S2 Significant risk of child labour or forced labour in the value chain paragraph 11 (b)	indicators no. 12 and 13 in Annex I Table 3
ESRS S2-1 Human rights policy commitments paragraph 17	indicator no. 9 in Annex 1 table 3 and indicator no. 11 in Annex 1 table 1
ESRS S2-1 Policies related to value chain workers paragraph 18	indicators no. 11 and 4 in Annex 1 table 3
ESRS S2-1 1Non-respect of UNGPs on Business and Human Rights principles and OECD guidelines paragraph 19	indicator no. 10 in Annex 1 table 1	Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19		Delegated Regulation (EU) 2020/1816, Annex II
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain paragraph 36	indicator no. 14 in Annex 1 table 3
ESRS S3-1 Human rights policy commitments paragraph 16	indicator no. 9 in Annex 1 table 3 and indicator no. 11 in Annex 1 table 1
ESRS S3-1 Non-respect of UNGPs on Business and Human Rights, ILO principles or and OECD guidelines paragraph 17	indicator no. 10 in Annex 1 table 1	Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)
ESRS S3-4 Human rights issues and incidents paragraph 36	indicator no. 14 in Annex 1 table 3
ESRS S4-1 Policies related to consumers and end-users paragraph 16	indicator no. 9 in Annex 1 table 3 and indicator no. 11 in Annex 1 table 1		Not material

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ESRS S4-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines paragraph 17	indicator no. 10 in Annex 1 table 1	Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Art 12 (1)	Not material
ESRS S4-4 Human rights issues and incidents paragraph 35	indicator no. 14 in Annex 1 table 3		Not material
ESRS G1-1 United Nations Convention against Corruption paragraph 10 (b)	indicator no. 15 in Annex 1 table 3
ESRS G1-1 Protection of whistle- blowers paragraph 10 (d)	indicator no. 6 in Annex 1 table 3		Not applicable
ESRS G1-4 Fines for violation of anti- corruption and anti-bribery laws paragraph 24 (a)	indicator no. 17 in Annex 1 table 3	Delegated Regulation (EU) 2020/1816, Annex II)
ESRS G1-4 Standards of anti- corruption and anti- bribery paragraph 24 (b)	indicator no. 16 in Annex 1 table 3
1 Regulation (EU) 2019/2088 of the European Parliament and of the Council of 27 November 2019 on sustainability-related disclosures in the financial services sector (OJ L 317 of Dec. 9, 2019, p. 1). 2 Regulation (EU) No. 575/2013 of the European Parliament and of the Council of June 26, 2013 on prudential requirements for credit institutions and investment firms and amending Regulation (EU) No. 648/2012 (Capital Requirements Regulation) (OJ. L 176 of June 27, 2013, p. 1). 3 Regulation (EU) 2016/1011 of the European Parliament and of the Council of June 8, 2016 on indices used as benchmarks in financial instruments and financial contracts or to measure the performance of investment funds, and amending Directives 2008/48/EC and 2014/17/EU and Regulation (EU) No. 596/2014 (OJ. L 171 of June 29, 2016, p. 1). 4 Regulation (EU) 2021/1119 of the European Parliament and of the Council of June 30, 2021 establishing the framework for achieving climate neutrality and amending Regulations (EC) No 401/2009 and (EU) 2018/1999 (“European Climate Law”) (OJ. L 243 of July 9, 2021, p. 1). 5 Commission Delegated Regulation (EU) 2020/1816 of July 17, 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance (ESG) factors are reflected in each benchmark provided and published (OJ. L 406 of Dec. 3, 2020, p. 1) 6 Commission Implementing Regulation (EU) 2022/2453 of November 30, 2022 amending the implementing technical standards laid down in Implementing Regulation (EU) 2021/637 as regards the disclosure of environmental, social and governance risks (OJ. L 324 of Dec. 19, 2022, p. 1). 7 Commission Delegated Regulation (EU) 2020/1818 of July 17, 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards minimum standards for EU Climate Transition Benchmarks and EU Paris-aligned Benchmarks (OJ. L 406 of Dec. 3, 2020, p. 17).

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These contents are part of the Non-financial Group Report and were subject to a separate limited assurance examination.

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IRO-2 – Disclosure requirements in ESRS covered by the company’s consolidated non-financial statement

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