Gabriel_Annual_Report_2024-25 - Flipbook - Page 35
CONTENTS // SUSTAINABILITY STATEMENT // GENERAL INFORMATION
List of items of disclosure
ESRS 2 GENERAL DISCLOSURES
ESRS
Disclosure requirement
Section in the sustainability statement
Page
BP-1
General basis for preparation of the sustainability statement
General information
26
BP-2
Disclosures in relation to specific circumstances
General information
26
GOV-1
The role of the administrative, management and supervisory bodies
Corporate governance
15-19, 22-23
GOV-2
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies
Corporate governance
15-19
GOV-3
Integration of sustainability-related performance in incentive schemes
Remuneration report
18
GOV-4
Statement on due diligence
General information
27
GOV-5
Risk management and internal controls over sustainability reporting
Corporate governance
15-19
SBM-1
Strategy, business model and value chain
General information, Gabriel profile, Own workforce
SBM-2
Interests and views of stakeholders
General information
31
SBM-3
Material impacts, risks and opportunities and their interaction with strategy and business model
General information
34
IRO-1
Description of the process to identify and assess material impacts, risks and opportunities
General information
32
IRO-2
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement
General information, Appendices
35-37
Page
6-8, 29, 65
ESRS 1 CLIMATE AND ENERGY
ESRS
Disclosure requirement
Section in the sustainability statement
GOV-3
Integration of sustainability-related performance in incentive schemes
Remuneration report
18
E1-1
Transition plan for climate change mitigation
Climate and energy
41-42
SBM-3
Material impacts, risks and opportunities and their interaction with strategy and business model
Climate and energy, General information
39
35
