Top Improvement Actions
1
HIGH PRIORITY
S1-14
Add Health and Safety disclosure (S1-14). Required: fatalities count, LTIFR value, recordable injury rate
2
HIGH PRIORITY
S1-8
Add Collective Bargaining Coverage disclosure (S1-8). Required: Percentage of employees covered by collective bargaining agreements (CBAs), Countries where CBAs apply, Worker representation type
3
HIGH PRIORITY
E1-6
Improve Gross Scope 1 GHG Emissions (E1-6). Missing: Absolute value for most recent year, Consolidation approach, GHG Protocol methodology reference
4
HIGH PRIORITY
E1-6
Improve Gross Scope 2 GHG Emissions (E1-6). Missing: Location-based Scope 2 GHG emissions, Methodology for emissions calculation
5
HIGH PRIORITY
E1-6
Improve Gross Scope 3 GHG Emissions (E1-6). Missing: Gross Scope 3 GHG Emissions breakdown by category, Estimation methodology for Scope 3 emissions, Significant categories identified
Greenwashing Risk Signals
Gross Scope 1 GHG Emissions - Missing methodology for emissions calculation
Gross Scope 1 GHG Emissions - Missing consolidation approach
Gross Scope 2 GHG Emissions - Missing baseline year for a target
Gross Scope 2 GHG Emissions - Missing methodology for emissions calculation
Gross Scope 3 GHG Emissions - Missing baseline year for a target
Gross Scope 3 GHG Emissions - Missing methodology for emissions calculation
Gross Scope 3 GHG Emissions - Scope 3 total disclosed but categories not enumerated
Climate Targets - Net-zero claim without interim milestones
Disclosure Detail
0 of 0
Environment
Weight = contribution to overall score (higher = more impact).
| Section | Disclosure | Status | Weight |
|---|---|---|---|
| E1-6 MANDATORY |
Gross Scope 1 GHG Emissions
Rationale The passage mentions Scope 1 emissions but lacks specific current year values, consolidation approach, and GHG Protocol methodology reference. Evidence "The originally publicly reported baseline value amounted to 3.2 million tCO2e for Scope 1 and location-based Scope 2 GHG emissions." Missing methodology for emissions calculationMissing consolidation approach
DetailsMissing data points Absolute value for most recent year, Consolidation approach, GHG Protocol methodology reference GRI cross-reference GRI GRI 305-1 full Omnibus note Retained as mandatory : Scope 1 is a core climate metric under all regimes. |
⚠ PARTIAL Medium confidence | 8 |
| E1-6 MANDATORY |
Gross Scope 2 GHG Emissions
Rationale The report mentions market-based Scope 2 GHG emissions but does not provide actual figures or methodology details for location-based Scope 2 emissions. Evidence "The baseline values for the reconfirmed target can be seen in the metric “Combined own Scope 1 and market-based Scope 2 GHG emissions.”" Missing baseline year for a targetMissing methodology for emissions calculation
DetailsMissing data points Location-based Scope 2 GHG emissions, Methodology for emissions calculation GRI cross-reference GRI GRI 305-2 full Omnibus note Retained. Simplified ESRS still requires both market-based and location-based. |
⚠ PARTIAL Medium confidence | 8 |
| E1-6 MANDATORY |
Gross Scope 3 GHG Emissions
Rationale The report mentions GHG emissions but does not provide a detailed Scope 3 category breakdown or estimation methodology. Evidence "The scope of the main and interim targets extends to the Company B’s own operations." Missing baseline year for a targetMissing methodology for emissions calculationScope 3 total disclosed but categories not enumerated
DetailsMissing data points Gross Scope 3 GHG Emissions breakdown by category, Estimation methodology for Scope 3 emissions, Significant categories identified GRI cross-reference GRI GRI 305-3 partial Omnibus note Retained but simplified : companies may now report only significant Scope 3 categories rather than all 15, provided they justify exclusions. |
⚠ PARTIAL Medium confidence | 10 |
| E1-6 MANDATORY |
GHG Emissions Intensity
Rationale The report provides a clear definition and methodology for calculating GHG emissions intensity, including the denominator (sales revenue), and indicates the values are calculated according to set methodologies. Evidence "The total location-based GHG emissions are divided by the sales revenue presented in the consolidated financial statements." DetailsGRI cross-reference GRI GRI 305-4 full Omnibus note Moved to voluntary under the Omnibus simplification : intensity ratios are no longer mandatory but remain best practice. |
✓ FOUND High confidence | 5 |
| E1-4 MANDATORY |
Climate Targets
Rationale The report provides specific baseline year, target year, reduction percentage, and SBTi validation status. Evidence "The original target trajectory was developed using the base year 2019. The originally publicly reported baseline value amounted to 3.2 million tCO2e for Scope 1 and location-based Scope 2 GHG emissions." Net-zero claim without interim milestones
DetailsMissing data points target year, reduction percentage GRI cross-reference GRI GRI 305-5 partial Omnibus note Retained as mandatory. However, Omnibus removed the requirement to align targets with EU Climate Law pathways : companies now set their own trajectories. |
✓ FOUND High confidence | 8 |
| E1-5 MANDATORY |
Energy Consumption and Mix
Rationale The section outlines definitions and calculation methods but lacks specific data points like total consumption in MWh or GJ, renewable share %, non-renewable share %, and energy intensity ratio. Evidence "Energy consumption and mix Energy consumption and mix Energy consumption and mix 2024 Definitions, assumptions, and calculation methods: Overarching information for positions (1) – (12)" Missing baseline year for a targetMissing methodology for emissions calculation
DetailsMissing data points total consumption MWh or GJ, renewable share %, non-renewable share %, energy intensity ratio GRI cross-reference GRI GRI 302-1, GRI 302-3, GRI 302-4 full GRI stricter: GRI 302-1 requires energy breakdown by fuel type and by renewable/non-renewable per source. ESRS E1-5 allows aggregated totals : GRI is more granular here. Omnibus note Retained. Renewable share and total consumption remain mandatory. |
⚠ PARTIAL Medium confidence | 6 |
| E1-1 MANDATORY |
Transition Plan for Climate Change Mitigation
Rationale The passage mentions transitioning to a sustainable business model but lacks specific actions, timelines, or financial figures. Evidence "of the overall business strategy and play a key role in transitioning to a more sustainable business model." Vague commitment without numbers
DetailsMissing data points key actions list, timelines per action, investment/capex amounts, Paris alignment statement GRI cross-reference GRI GRI 201-2 partial Omnibus note Significantly relaxed under Omnibus. Transition plans are now voluntary for most companies; only financial sector entities face stricter requirements. |
⚠ PARTIAL Medium confidence | 6 |
| E2-4 |
Emissions to Air, Water and Soil
Rationale The passage mentions emissions but focuses on GHG emissions and biogCompany Cc Scope 3 emissions, lacking specific pollutant emissions data as required for E2-4. Evidence "This metric only considers CO2 in the calculation for biogCompany Cc Scope 3 emissions." Missing baseline year for a targetScope 3 total disclosed but categories not enumerated
Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points NOx, SOx, NMVOC, particulates emissions GRI cross-reference GRI GRI 305-7 partial GRI stricter: GRI 305-7 requires NOx, SOx and other air emissions by weight. ESRS E2-4 covers air, water and soil but GRI 305-7 requires a more specific pollutant-by-pollutant breakdown. Omnibus note Remains subject to materiality assessment. Mandatory only if pollution is identified as a material topic. |
⚠ PARTIAL Medium confidence | 4 |
| E3-4 |
Water Consumption
Rationale The provided passage does not contain any relevant information about water consumption or water withdrawal. Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points total water withdrawal m3, consumption in water-stressed areas, water sources (surface/ground/municipal), recycled water % GRI cross-reference GRI GRI 303-3, GRI 303-4, GRI 303-5 partial GRI stricter: GRI 303-3 requires breakdown of water withdrawal by source (surface water, groundwater, seawater, produced water, third-party water). ESRS E3-4 does not require this source-level granularity : GRI is stricter here. Omnibus note Remains subject to materiality. Mandatory only if water is material : e.g., manufacturing, food & beverage, semiconductors. |
✗ MISSING Low confidence | 4 |
| E4-1 |
Biodiversity and Ecosystem Policies
Rationale No relevant content related to biodiversity and ecosystem policies found. Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points policy existence, sites near protected areas, biodiversity metrics or targets GRI cross-reference GRI GRI 304-1, GRI 304-2, GRI 304-3, GRI 304-4 partial GRI stricter: GRI 304-1 requires the size of each operational site in or near protected areas. ESRS E4 allows aggregated figures. GRI 304-4 requires a count of IUCN Red List species affected : ESRS has no equivalent requirement. Omnibus note Moved to fully voluntary for most sectors under Omnibus. Remains mandatory only for companies with significant land-use impacts. |
✗ MISSING Low confidence | 3 |
| E5-5 |
Resource Use and Waste
Rationale The passage mentions resource use and recycling, but does not provide specific data on total waste generated, hazardous waste, recycling rates, or disposal methods. Evidence "Company B’s target focuses on the resource inflows, especially with regard to the increase in the share of renewable and secondary materials as well as the reduction in the use of primary materials." Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points total waste metric tons, hazardous waste %, recycling/reuse rate, disposal method breakdown GRI cross-reference GRI GRI 306-3, GRI 306-4, GRI 306-5 full GRI stricter: GRI 306-3 requires waste disclosed by hazardous / non-hazardous AND by disposal method (landfill, incineration, recycling, etc.) simultaneously. ESRS E5-5 allows these to be reported separately : GRI requires the cross-tabulation. Omnibus note Subject to materiality. Mandatory if resource use is identified as material. |
⚠ PARTIAL Medium confidence | 4 |
Social
Weight = contribution to overall score (higher = more impact).
| Section | Disclosure | Status | Weight |
|---|---|---|---|
| S1-9 MANDATORY |
Diversity and Equal Opportunities
Rationale The passage mentions targets for female executives and sCompany Cor executives but lacks specific data points for total employees, management level, and board. Evidence "to up to 30 % by 2030. An interim target on the trajectory for the target for 2030 is the share of 25 % female executives and sCompany Cor executives by 2025." Vague commitment without numbers
Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points % female employees total, % female in management, % female on board, gender pay gap % GRI cross-reference GRI GRI 405-1 partial GRI stricter: GRI 405-1 requires diversity breakdown by employee category (board, sCompany Cor management, middle management, employees). ESRS S1-9 requires board and total employees but not the full category ladder : GRI is more granular. Omnibus note Retained. Gender diversity metrics remain mandatory under simplified ESRS. |
⚠ PARTIAL Medium confidence | 5 |
| S1-14 MANDATORY |
Health and Safety
Rationale No relevant health and safety data or concrete descriptions were found in the provided passages. Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points fatalities count, LTIFR value, recordable injury rate, ill health cases, coverage scope GRI cross-reference GRI GRI 403-9, GRI 403-10 partial GRI stricter: GRI 403-9 covers employees AND workers not employed by the organisation whose work is controlled by the company. ESRS S1-14 covers a narrower scope of non-employee workers : GRI is broader here. Omnibus note Retained. LTIFR and fatalities remain mandatory. |
✗ MISSING Low confidence | 5 |
| S1-13 MANDATORY |
Training and Skills Development
Rationale The passage discusses training and development but lacks specific quantitative data on average training hours per employee per year or breakdown by type of training. Evidence "The framework for specific trainings is defined by the respective functions (e.g. safety and health or compliance)." Vague commitment without numbers
Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points average training hours per employee per year, breakdown by employee category, training topic types GRI cross-reference GRI GRI 404-1 full Omnibus note Moved to voluntary under Omnibus simplification : training hours are no longer a mandatory disclosure. |
⚠ PARTIAL Medium confidence | 4 |
| S1-8 MANDATORY |
Collective Bargaining Coverage
Rationale The report does not contain any information related to collective bargaining coverage or employee representation. Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points Percentage of employees covered by collective bargaining agreements (CBAs), Countries where CBAs apply, Worker representation type GRI cross-reference GRI GRI 402-1, GRI 407-1 partial Omnibus note Retained as mandatory. |
✗ MISSING Low confidence | 4 |
| S2-1 |
Value Chain Workers : Due Diligence
Rationale The report mentions due diligence obligations but lacks specific details on the due diligence process and remediation mechanisms. Evidence "Details on the individual elements of the implementation of due diligence obligations are described in the respective topic-related sections." Vague commitment without numbers
Non-material (explicit) (p.113) - "of the IRO assessment under the topic of Pollution. Company B took into account the perspectives of the affected communities regarding water and marine resources through workshops with proxies from internal functions who represented their"
DetailsMissing data points Human rights policy, Supplier code of conduct, Due diligence process description, Remediation mechanism GRI cross-reference GRI GRI 408-1, GRI 409-1, GRI 414-1 partial GRI stricter: GRI 408-1 (child labour) and GRI 409-1 (forced labour) require identification of specific operations and suppliers at significant risk. ESRS S2-1 requires policies and due diligence process : GRI demands more operational specificity. Omnibus note Remains subject to materiality. Note: CSDDD (CS3D) companion directive also addresses supply chain due diligence obligations separately. |
⚠ PARTIAL Medium confidence | 4 |
Governance
Weight = contribution to overall score (higher = more impact).
| Section | Disclosure | Status | Weight |
|---|---|---|---|
| G1-1 MANDATORY |
Governance Structure and ESG Oversight
Rationale The report mentions that sustainability performance is integrated into executive remuneration but does not provide detailed descriptions of the board composition or the existence of an ESG committee. Evidence "With the current remuneration system, Company B has integrated sustainability performance into the remuneration of the Executive Board, sCompany Cor executives and executives." Vague commitment without numbers
DetailsMissing data points board composition description, ESG/sustainability committee existence, oversight mechanism GRI cross-reference GRI GRI 2-9, GRI 2-10, GRI 2-11 full Omnibus note Retained. Governance structure disclosure remains a core requirement. |
⚠ PARTIAL Medium confidence | 5 |
| G1-3 MANDATORY |
Anti-Corruption and Anti-Bribery
Rationale The report mentions whistleblowing training and a whistleblowing process but lacks specific data points like the percentage of employees trained or detailed description of whistleblower protection and reporting mechanisms. Evidence "Company B’s employees take part in mandatory trainings on the topic of whistleblowing." Vague commitment without numbers
DetailsMissing data points Percentage of employees trained, Whistleblower channel description, Reporting mechanism GRI cross-reference GRI GRI 205-2 full GRI stricter: GRI 205-2 requires % of governance body members AND employees trained on anti-corruption policies, broken down by region. ESRS G1-3 requires training coverage % but does not mandate regional breakdown. Omnibus note Retained. Anti-corruption remains a core governance disclosure. |
⚠ PARTIAL Medium confidence | 6 |
| G1-4 MANDATORY |
Confirmed Corruption and Bribery Incidents
Rationale The report mentions whistleblowing and integrity systems but lacks specific numbers of confirmed incidents, fines, legal proceedings, or dismissals. Evidence "Company B’s employees take part in mandatory trainings on the topic of whistleblowing." Vague commitment without numbers
DetailsMissing data points Number of confirmed incidents, Fines/penalties EUR, Legal proceedings status, Number of dismissals GRI cross-reference GRI GRI 205-3 full Omnibus note Retained. |
⚠ PARTIAL Medium confidence | 4 |
| G1-5 |
Political Influence and Lobbying
Rationale No mention of financial or non-financial contributions to political entities, lobbying activities, or trade association memberships with relevant data points. DetailsMissing data points total financial contributions, lobbying expenditure, trade associations and their ESG positions GRI cross-reference GRI GRI 415-1 full Omnibus note Subject to materiality. Voluntary under Omnibus for most companies. |
✗ MISSING Low confidence | 3 |