Extent to which companies already report the information required by the ESRS 2 disclosure requirement IRO-1
| Disclosure | Bayer | Novo N. | Sanofi | UCB |
|---|---|---|---|---|
| A description of the methodologies and assumptions applied in the described process | 1/2 | 1/2 | 1/2 | 1/2 |
| An overview of the process to identify, assess, prioritize and monitor the undertaking’s potential and actual impacts on people and the environment, informed by the undertaking’s due diligence process | 1/2 | 1/2 | – | 1/2 |
| An overview of the process used to identify, assess, prioritize and monitor risks and opportunities that have or may have financial effects | – | – | – | – |
| A description of the decision-making process and the related internal control procedures | 1/2 | – | – | 1/2 |
| The extent to which and how the process to identify, assess and manage impacts and risks is integrated into the undertaking’s overall risk management process and used to evaluate the undertaking’s risk profile and risk management processes | – | – | 1/2 | – |
| The extent to which and how the process to identify, assess and manage opportunities is integrated into the undertaking’s overall management process where applicable | 1/2 | 1/2 | – | – |
| How the process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk or adverse impacts | – | – | – | – |
| How the process considers the impacts with which the undertaking is involved through its own operations or as a result of its business relationships | – | – | 1/2 | – |
| How the process includes consultation with affected stakeholders to understand how they may be impacted and with external experts | 1/2 | 1/2 | 1/2 | 1/2 |
| How the process prioritizes negative impacts based on their relative severity and likelihood and, if applicable, positive impacts on their relative scale, scope and likelihood, and determines which sustainability matters are material for reporting purposes, including the qualitative or quantitative thresholds and other criteria used | – | 1/2 | 1/2 | – |
| How the undertaking has considered the connections of its impacts and dependencies with the risks and opportunities that may arise from those impacts and dependencies | – | – | – | – |
| How the undertaking assesses the likelihood, magnitude and nature of effects of the identified risks and opportunities (such as the qualitative or quantitative thresholds and other criteria used) | – | 1/2 | 1/2 | – |
| How the undertaking prioritizes sustainability-related risks relative to other types of risks, including its use of risk-assessment tools | – | – | – | 1/2 |
| How the process has changed compared to the prior reporting period, when the process was modified for the last time and future revision dates of the materiality assessment | 1/2 | – | – | – |
| The input parameters it uses (for example, data sources, the scope of operations covered and the detail used in assumptions) | – | – | 1/2 | – |
| Disclosure | Bayer | Novo N. | Sanofi | UCB |
|---|---|---|---|---|
| A description of the methodologies and assumptions applied in the described process | 1/2 | 1/2 | 1/2 | 1/2 |
| An overview of the process to identify, assess, prioritize and monitor the undertaking’s potential and actual impacts on people and the environment, informed by the undertaking’s due diligence process | 1/2 | 1/2 | – | 1/2 |
| An overview of the process used to identify, assess, prioritize and monitor risks and opportunities that have or may have financial effects | – | – | – | – |
| A description of the decision-making process and the related internal control procedures | 1/2 | – | – | 1/2 |
| The extent to which and how the process to identify, assess and manage impacts and risks is integrated into the undertaking’s overall risk management process and used to evaluate the undertaking’s risk profile and risk management processes | – | – | 1/2 | – |
| The extent to which and how the process to identify, assess and manage opportunities is integrated into the undertaking’s overall management process where applicable | 1/2 | 1/2 | – | – |
| How the process focuses on specific activities, business relationships, geographies or other factors that give rise to heightened risk or adverse impacts | – | – | – | – |
| How the process considers the impacts with which the undertaking is involved through its own operations or as a result of its business relationships | – | – | 1/2 | – |
| How the process includes consultation with affected stakeholders to understand how they may be impacted and with external experts | 1/2 | 1/2 | 1/2 | 1/2 |
| How the process prioritizes negative impacts based on their relative severity and likelihood and, if applicable, positive impacts on their relative scale, scope and likelihood, and determines which sustainability matters are material for reporting purposes, including the qualitative or quantitative thresholds and other criteria used | – | 1/2 | 1/2 | – |
| How the undertaking has considered the connections of its impacts and dependencies with the risks and opportunities that may arise from those impacts and dependencies | – | – | – | – |
| How the undertaking assesses the likelihood, magnitude and nature of effects of the identified risks and opportunities (such as the qualitative or quantitative thresholds and other criteria used) | – | 1/2 | 1/2 | – |
| How the undertaking prioritizes sustainability-related risks relative to other types of risks, including its use of risk-assessment tools | – | – | – | 1/2 |
| How the process has changed compared to the prior reporting period, when the process was modified for the last time and future revision dates of the materiality assessment | 1/2 | – | – | – |
| The input parameters it uses (for example, data sources, the scope of operations covered and the detail used in assumptions) | – | – | 1/2 | – |
Note:
1/2 = only partially disclosed; “–” = not disclosed
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