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ESRS / GRI Index

ESRS 2 General disclosures

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ESRS E1 Climate change

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ESRS E2 Pollution

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ESRS E5 Resource use and circular economy

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Entity-specific topic: Providing information about the circular economy

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ESRS S1 Own workforce

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ESRS G1 Governance

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ESRS 2 General disclosures

ESRS indicator	Name	GRI reference
BP-1	General basis for preparation of the Sustainability Statement	GRI 2-1 GRI 2-2 GRI 2-3
BP-2	Disclosures in relation to specific circumstances	GRI 2-4
GOV-1	The role of the administrative, management and supervisory bodies	GRI 2-9 GRI 405-1
GOV-2	Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies	GRI 2-12 GRI 2-13 GRI 2-16 GRI 2-17
GOV-3	Integration of sustainability-related performance in incentive schemes	GRI 2-18
GOV-4	Statement on due diligence	GRI 2-23
GOV-5	Risk management and internal controls over sustainability reporting	GRI 2-14
SBM-1	Strategy, business model and value chain	GRI 2-6
SBM-2	Interests and views of stakeholders	GRI 2-29
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	GRI 3-2 GRI 3-3
IRO-1	Description of the process to identify and assess material impacts, risks and opportunities	GRI 3-1
IRO-2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statement

ESRS E1 Climate change

ESRS indicator	Name	Comment	GRI reference
E1.GOV-3	Integration of sustainability-related performance in incentive schemes	See ESRS 2 GOV-3
E1-1	Transition plan for climate change mitigation
E1.SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model		GRI 3-3 GRI 201-2
E1.IRO-1	Description of the processes to identify and assess material climate-related impacts, risks and opportunities	See ESRS IRO-1
E1-2	Policies related to climate change mitigation and adaptation		GRI 3-3
E1-3	Actions and resources in relation to climate change policies		GRI 3-3 GRI 201-2 GRI 302-4 GRI 305-5
E1-4	Targets related to climate change mitigation and adaptation		GRI 3-3
E1-5	Energy consumption and mix		GRI 302-1 GRI 302-3
E1-6	Gross Scope 1, 2 and 3 and total GHG emissions		GRI 305-1 GRI 305-2 GRI 305-3 GRI 305-4
E1-7	GHG removals and GHG mitigation projects financed through carbon credits
E1-8	Internal carbon pricing	Interzero does not currently use an internal carbon pricing system.
E1-9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	This is a phase-in disclosure, which Interzero has opted not to make in this report.

ESRS E2 Pollution

ESRS indicator	Name	Comment	GRI reference
E2.IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities related to pollution	See ESRS 2 IRO-1	GRI 3-3
E2-1	Policies related to pollution		GRI 3-3
E2-2	Actions and resources related to pollution		GRI 3-3
E2-3	Targets related to pollution		GRI 3-3
E2-4	Pollution of air, water and soil

ESRS E5 Resource use and circular economy

ESRS indicator	Name	Comment	GRI reference
E5.IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities related to resource use and circular economy	See ESRS 2 IRO-1	GRI 3-3
E5-1	Policies related to resource use and circular economy		GRI 3-3 GRI 306-1 GRI 306-2
E5-2	Actions and resources related to resource use and circular economy		GRI 3-3 GRI 306-2
E5-3	Targets related to resource use and circular economy		GRI 3-3
E5-4	Resource inflows		GRI 301-1 GRI 301-2
E5-5	Resource outflows		GRI 306-3 GRI 306-4 GRI 306-5
E5-6	Anticipated financial effects from material resource use and circular economy-related risks and opportunities	This is a phase-in disclosure, which Interzero has opted not to make in this report.

Entity-specific topic: Providing information about the circular economy

ESRS indicator	Name	GRI reference
MDR-P	Policies related to providing information about the circular economy	GRI 3-3
MDR-A	Actions and resources related to providing information about the circular economy	GRI 3-3
MDR-M	Metrics related to providing information about the circular economy
MDR-T	Targets related to providing information about the circular economy	GRI 3-3

ESRS S1 Own workforce

ESRS indicator	Name	Comment	GRI reference
SBM-2	Interests and views of stakeholders	See ESRS 2 SBM-2	GRI 2-29
SBM-3	Material impacts, risks and opportunities and their interaction with strategy and business model	See ESRS 2 SBM-3	GRI 3-3
S1-1	Policies related to own workforce	See ESRS 2 SBM-2	GRI 3-3 GRI 2-23 GRI 403-1
S1-2	Processes for engaging with own workforce and workers' representatives about impacts		GRI 3-3 GRI 2-25 GRI 2-12 GRI 2-29
S1-3	Processes to remediate negative impacts and channels for its own workforce to raise concerns		GRI 2-26 GRI 2-25 GRI 403-2
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 and approaches		GRI 3-3 GRI 403-9
S1-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities		GRI 3-3
S1-6	Characteristics of the undertaking’s employees		GRI 2-7 GRI 401-1 GRI 405-1
S1-7	Characteristics of non-employee workers in the undertaking’s own workforce	This is a phase-in disclosure, which Interzero has opted not to make in this report.
S1-8	Collective bargaining coverage and social dialogue		GRI 2-30
S1-9	Diversity metrics		GRI 405-1
S1-10	Adequate wages	This disclosure requirement is not included as a separate chapter, as compliance with minimum wages is already regulated in the Code of Conduct and is regularly reviewed.
S1-11	Social protection	This is a phase-in disclosure, which Interzero has opted not to make in this report.
S1-12	Inclusion of persons with disabilities	This is a phase-in disclosure, which Interzero has opted not to make in this report.
S1-13	Training and skills development metrics		GRI 404-3
S1-14	Health and safety metrics		GRI 403-8 GRI 403-9 GRI 403-10
S1-15	Work-life balance metrics	This is a phase-in disclosure, which Interzero has opted not to make in this report.
S1-16	Remuneration metrics (pay gap and total remuneration)		GRI 405-2
S1-17	Incidents, complaints and severe human rights impacts		GRI 2-27 GRI 406-1

ESRS G1 Governance

ESRS indicator	Name	Comment	GRI reference
G1.IRO-1	Description of the processes to identify and assess material impacts, risks and opportunities	See ESRS 2 IRO-1	GRI 2-9 GRI 2-12
G1-1	Business conduct policies and corporate culture		GRI 3-3 GRI 2-16 GRI 2-26 GRI 2-27 GRI 205-1
G1-2	Management of relationships with suppliers		GRI 308-2 GRI 414-2
G1-5	Political influence and lobbying activities		GRI 415-1

Game Changers

Showcasing innovative ideas and successful projects, our latest Sustainability Magazine explains how the Interzero team are working with our customers to create a truly circular economy.

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