ESRS 2
| Navn på indikator | ESRS-indikator | Beskrivelse av indikator | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Disclosure of general basis for preparation of sustainability statement | BP-1, 3 | The undertaking shall disclose the general basis for preparation of its sustainability statement. | ||
| The undertaking shall disclose the following information: | BP-1, 5 | The undertaking shall disclose the following information: (a) whether the sustainability statement has been prepared on a consolidated or individual basis; (b) for consolidated sustainability statements: i. a confirmation that the scope of consolidation is the same as for the financial statements, or, where applicable, a declaration that the reporting undertaking is not required to draw-up financial statements or that the reporting undertaking is preparing consolidated sustainability reporting pursuant to Article 48i of Directive 2013/34/EU; and ii. where applicable, an indication of which subsidiary undertakings included in the consolidation are exempted from individual or consolidated sustainability reporting pursuant to Articles 19a(9) or 29a(8) of Directive 2013/34/EU; (c) to what extent the sustainability statement covers the undertaking’s upstream and downstream value chain (see ESRS 1 section 5.1 Reporting undertaking and value chain); (d) whether the undertaking has used the option to omit a specific piece of information corresponding to intellectual property, know-how or the results of innovation (see ESRS 1 section 7.7 Classified and sensitive information and information on intellectual property, know-how or results of innovation); and (e) for undertakings based in an EU member state that allows for the exemption from disclosure of impending developments or matters in the course of negotiation, as provided for in articles 19a(3) and 29a(3) of Directive 2013/34/EU, whether the undertaking has used that exemption. | ||
| Disclosures in relation to specific circumstances | BP-2, 6 | The undertaking shall provide disclosures in relation to specific circumstances. | ||
| Time horizons | BP-2, 9 | When the undertaking has deviated from the medium- or long-term time horizons defined by ESRS 1 section 6.4 Definition of short-, medium- and long-term for reporting purposes, it shall describe: (a) its definitions of medium- or long-term time horizons; and (b) the reasons for applying those definitions. | ||
| Value chain estimation | BP-2, 10 | When metrics include upstream and/or downstream value chain data estimated using indirect sources, such as sector-average data or other proxies, the undertaking shall: (a) identify the metrics; (b) describe the basis for preparation; (c) describe the resulting level of accuracy; and (d) where applicable, describe the planned actions to improve the accuracy in the future (see ESRS 1 chapter 5 Value chain). | ||
| Sources of estimation and outcome uncertainty | BP-2, 11 | In accordance with ESRS 1 section 7.2 Sources of estimation and outcome uncertainty, the undertaking shall: (a) identify the quantitative metrics and monetary amounts it has disclosed that are subject to a high level of measurement uncertainty; (b) in relation to each quantitative metric and monetary amount identified: i. disclose information about the sources of measurement uncertainty (for example, the dependence of the amount on the outcome of a future event, on a measurement technique or on the availability and quality of data from the entity’s upstream and/or downstream value chain); and ii. disclose the assumptions, approximations and judgements the entity has made in measuring it. | ||
| Changes in preparation or presentation of sustainability information | BP-2. 13 | When changes in the preparation and presentation of sustainability information occur compared to the previous reporting period(s), (see ESRS 1 section 7.4 Changes in preparation or presentation in sustainability information), the undertaking shall: (a) explain the changes and the reasons for them, including why the replaced metric provides more useful information; (b) disclose revised comparative figures, unless it is impracticable to do so. When it is impracticable to adjust comparative information for one or more prior periods, the undertaking shall disclose that fact; and (c) disclose the difference between the figure disclosed in the preceding period and the revised comparative figure. | ||
| Reporting errors in prior periods | BP-2, 14 | When the undertaking identifies material prior period errors (see ESRS 1 section 7.5 Reporting errors in prior periods), it shall disclose: (a) the nature of the prior period material error; (b) to the extent practicable, the correction for each prior period included in the sustainability statement; and (c) if correction of the error is not practicable, the circumstances that led to the existence of that condition. | ||
| Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements | BP-2, 15 | When the undertaking includes in its sustainability statement information stemming from other legislation which requires the undertaking to disclose sustainability information or from generally accepted sustainability reporting standards and frameworks (see ESRS 1 section 8.2 Content and structure of the sustainability statement), in addition to the information prescribed by ESRS, it shall disclose this fact. In case of partial application of other reporting standards or frameworks, the undertaking shall provide a precise reference to the paragraphs of the standard or framework applied. | ||
| Disclosure Requirement BP-2 – Disclosures in relation to specific circumstances | BP-2, AR2 | AR 2. The undertaking may disclose whether it relies on any European standards approved by the European Standardisation System (ISO/IEC or CEN/CENELEC standards), as well as the extent to which data and processes that are used for sustainability reporting purposes have been verified by an external assurance provider and found to conform to the corresponding ISO/IEC or CEN/CENELEC standard. | ||
| Incorporation by reference | BP-2, 16 | When the undertaking incorporates information by reference (see ESRS 1 section 9.1 Incorporation by reference), it shall disclose a list of the disclosure requirements of ESRS, or the specific datapoints mandated by a Disclosure Requirement, that have been incorporated by reference. | ||
| Use of phase-In provisions in accordance with Appendix C of ESRS 1 | BP-2, 17 | If an undertaking or group not exceeding on its balance sheet date the average number of 750 employees during the financial year decides to omit the information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3 or ESRS S4 in accordance with Appendix C of ESRS 1, it shall nevertheless disclose whether the sustainability topics covered respectively by ESRS E4, ESRS S1, ESRS S2, ESRS S3 and ESRS S4 have been assessed to be material as a result of the undertaking’s materiality assessment. In addition, if one or more of these topics has been assessed to be material, the undertaking shall, for each material topic: (a) disclose the list of matters (i.e. topic, sub-topic or sub-sub-topic) in AR 16 ESRS 1 Appendix A that are assessed to be material and briefly describe how the undertaking’s business model and strategy take account of the impacts of the undertaking related to those matters. The undertaking may identify the matter at the level of topic, sub-topic or sub-sub-topic; (b) briefly describe any time-bound targets it has set related to the matters in question, the progress it has made towards achieving those targets, and whether its targets related to biodiversity and ecosystems are based on conclusive scientific evidence; (c) briefly describe its policies in relation to the matters in question; (d) briefly describe actions it has taken to identify, monitor, prevent, mitigate, remediate or bring an end to actual or potential adverse impacts related to the matters in question, and the result of such actions; and (e) disclose metrics relevant to the matters in question. | ||
| Information about composition and diversity of members of administrative, management and supervisory bodies | GOV-1, 21 | The undertaking shall disclose the following information about the composition and diversity of the members of the undertaking’s administrative, management and supervisory bodies: (a) the number of executive and non-executive members; (b) representation of employees and other workers; (c) experience relevant to the sectors, products and geographic locations of the undertaking; (d) percentage by gender and other aspects of diversity that the undertaking considers. The board's gender diversity1 shall be calculated as an average ratio of female to male board members; and (e) the percentage of independent board members2 . oor undertakings with a unitary board, this corresponds to the percentage of independent non-executive board members. oor undertakings with a dual board, it corresponds to the percentage of independent members of the supervisory body. | ||
| Information about roles and responsibilities of administrative, management and supervisory bodies | GOV-1, 22 | The undertaking shall disclose the following information about the roles and responsibilities of the administrative, management and supervisory bodies: (a) the identity of the administrative, management and supervisory bodies (such as a board committee or similar) or individual(s) within a body responsible for oversight of impacts, risks and opportunities; (b) how each body’s or individual’s responsibilities for impacts, risks and opportunities are reflected in the undertaking’s terms of reference, board mandates and other related policies; (c) a description of management’s role in the governance processes, controls and procedures used to monitor, manage and oversee impacts, risks and opportunities, including: i. whether that role is delegated to a specific management-level position or committee and how oversight is exercised over that position or committee; ii. information about the reporting lines to the administrative, management and supervisory bodies; iii. whether dedicated controls and procedures are applied to the management of impacts, risks and opportunities and, if so, how they are integrated with other internal functions; and (d) how the administrative, management and supervisory bodies and senior executive management oversee the setting of targets related to material impacts, risks and opportunities, and how they monitor progress towards them. | ||
| Disclosure of how administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters | GOV-1, 23 | The disclosure shall include a description of how the administrative, management and supervisory bodies determine whether appropriate skills and expertise are available or will be developed to oversee sustainability matters, including: (a) the sustainability-related expertise that the bodies, as a whole, either directly possess or can leverage, for example through access to experts or training; and (b) how those skills and expertise relate to the undertaking's material impacts, risks and opportunities. | Reitan Eiendom vil det kommende året presisere tydeligere styrets og ledergruppens kompetanse innen relevante vesentlige temaer. | |
| Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | GOV-2, 26 | The undertaking shall disclose the following information: (a) whether, by whom and how frequently the administrative, management and supervisory bodies, including their relevant committees, are informed about material impacts, risks and opportunities (see Disclosure Requirement IRO–1 - Description of the processes to identify and assess material impacts, risks and opportunities of this Standard), the implementation of due diligence, and the results and effectiveness of policies, actions, metrics and targets adopted to address them; (b) how the administrative, management and supervisory bodies consider impacts, risks and opportunities when overseeing the undertaking’s strategy, its decisions on major transactions, and its risk management process, including whether they have considered trade-offs associated with those impacts, risks and opportunities; and (c) a list of the material impacts, risks and opportunities addressed by the administrative, management and supervisory bodies, or their relevant committees during the reporting period. | ||
| Disclosure Requirement GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | GOV-2, AR-6 | AR 6. Depending on the undertaking’s structure, the administrative, management and supervisory bodies may focus on overarching targets, while management focuses on the more detailed targets. In this case, the undertaking may disclose how the governance bodies ensure that an appropriate mechanism for performance monitoring is in place. | ||
| Integration of sustainability-related performance in incentive schemes | Gov-3, 29 | The undertaking shall disclose the following information about the incentive schemes and remuneration policies linked to sustainability matters for members of the undertaking's administrative, management and supervisory bodies, where they exist: (a) a description of the key characteristics of the incentive schemes; (b) whether performance is being assessed against specific sustainability-related targets and/or impacts, and if so, which ones; (c) whether and how sustainability-related performance metrics are considered as performance benchmarks or included in remuneration policies; (d) the proportion of variable remuneration dependent on sustainability-related targets and/or impacts; and (e) the level in the undertaking at which the terms of incentive schemes are approved and updated. | Selskapets bonusordninger er på nåværende tidspunkt ikke tilknyttet Reitan Eiendoms bærekraftsmål. | |
| Statement on due diligence | GOV-4, 30; 32 | 30. The undertaking shall disclose a mapping of the information provided in its sustainability statement about the due diligence process. 32. The main aspects and steps of due diligence referred to under ESRS 1 chapter 4 Due diligence are related to a number of cross-cutting and topical Disclosure Requirements under the ESRS. The undertaking shall provide a mapping that explains how and where its application of the main aspects and steps of the due diligence process are reflected in its sustainability statement, to allow a depiction of the actual practices of the undertaking with regard to due diligence(3). (3) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts as set out by indicator #10 in Table III | Reitan Eiendom vil det kommende året bearbeide og utvikle målsettinger og beregninger på alle vesentlige tema i bærekraftsrapporten. | |
| Risk management and internal controls over sustainability reporting | GOV-5, 36 | The undertaking shall disclose the following information: (a) the scope, main features and components of the risk management and internal control processes and systems in relation to sustainability reporting; (b) the risk assessment approach followed, including the risk prioritisation methodology; (c) the main risks identified and their mitigation strategies including related controls; (d) a description of how the undertaking integrates the findings of its risk assessment and internal controls as regards the sustainability reporting process into relevant internal functions and processes; and (e) a description of the periodic reporting of the findings referred to in point (d) to the administrative, management and supervisory bodies. | ||
| Strategy, business model and value chain | SBM-1, 40 | The undertaking shall disclose the following information about the key elements of its general strategy that relate to or affect sustainability matters: (a) a description of: i. significant groups of products and/or services offered, including changes in the reporting period (new/removed products and/or services); ii. significant markets and/or customer groups served, including changes in the reporting period (new/removed markets and/or customer groups); iii. headcount of employees by geographical areas; and iv. where applicable and material, products and services that are banned in certain markets; (b) a breakdown of total revenue, as included in its financial statements, by significant ESRS sectors. When the undertaking provides segment reporting as required by IoRS 8 Operating segments in its financial statements, this sector revenue information shall be, as far as possible, reconciled with IoRS 8 information; (c) a list of the additional significant ESRS sectors beyond the ones reflected under paragraph 40(b), such as activities that give rise to intercompany revenues, in which the undertaking develops significant activities, or in which it is or may be connected to material impacts. The identification of these additional ESRS sectors shall be consistent with the way they have been considered by the undertaking when performing its materiality assessment and with the way it discloses material sector-specific information; (d) where applicable, a statement indicating, together with the related revenues, that the undertaking is active in: i. the fossil fuel (coal, oil and gas) sector4, (i.e., it derives revenues from exploration, mining, extraction, production, processing, storage, refining or distribution, including transportation, storage and trade, of fossil fuels as defined in Article 2, point (62), of Regulation (EU) 2018/1999 of the European Parliament and the Council5 ), including a disaggregation of revenues derived from coal, from oil and from gas, as well as the revenues derived from Taxonomy-aligned economic activities related to fossil gas as required under Article 8(7)(a) of Commission Delegated Regulation 2021/217818; ii. chemicals production6, i.e., its activities fall under Division 20.2 of Annex I to Regulation (EC) No 1893/2006; iii. controversial weapons 7 (anti-personnel mines, cluster munitions, chemical weapons and biological weapons); and/or iv. the cultivation and production of tobacco21; (e) its sustainability-related goals in terms of significant groups of products and services, customer categories, geographical areas and relationships with stakeholders; (f) an assessment of its current significant products and/or services, and significant markets and customer groups, in relation to its sustainability-related goals; and (g) the elements of the undertaking’s strategy that relate to or impact sustainability matters, including the main challenges ahead, critical solutions or projects to be put in place, when relevant for sustainability reporting. | (a) iv. Ingen produkter eller tjenester selskapet tilbyr er forbudt i enkelte markeder. (d) i. Reitan Eiendom har ikke aktiviteter tilknyttet kull eller er aktiv i produksjonen av kjemikalier, kontroversielle våpen eller tobakk og har heller ingen inntjening fra dette. Selskapet har i sin nedstrømsverdikjede tilknytning til aktiviteter innen sektoren for olje og gass, gjennom kundeforhold med leverandører av drivstoff, inkludert REITAN eide Uno-X Mobility. Reitan Eiendom har derfor ingen direkte tilknytning til produksjonen av olje og gass, men distribusjon av fossilt drivstoff. | |
| List of ESRS sectors that are significant for undertaking | SBM-1, 41 | If the undertaking is based in an EU Member State that allows for an exemption from the disclosure of the information referred to in Article 18, paragraph 1, sub-point (a) of Directive 2013/34/EU8 , and if the undertaking has made use of that exemption, it may omit the breakdown of revenue by significant ESRS sector required by paragraph 40(b). In this case the undertaking shall nevertheless disclose the list of ESRS sectors that are significant for the undertaking. | Reitan Eiendom har kun inntjening gjennom eiendomsforvaltning og faller dermed innunder ESRS definerte sektor: Real Estate & Services | |
| Description of business model and value chain | SBM-1, 42 | The undertaking shall disclose a description of its business model and value chain, including: (a) its inputs and its approach to gathering, developing and securing those inputs; (b) its outputs and outcomes in terms of current and expected benefits for customers, investors and other stakeholders; and (c) the main features of its upstream and downstream value chain and the undertaking’s position in its value chain, including a description of the main business actors (such as key suppliers, customers, distribution channels and end-users) and their relationship to the undertaking. When the undertaking has multiple value chains, the disclosure shall cover the key value chains. | ||
| Interests and views of stakeholders | SBM-2, 45 | The undertaking shall disclose a summarised description of: (a) its stakeholder engagement, including: i. the undertaking’s key stakeholders; ii. whether engagement with them occurs and for which categories of stakeholders; iii. how it is organised; iv. its purpose; and v. how its outcome is taken into account by the undertaking; (b) the undertaking’s understanding of the interests and views of its key stakeholders as they relate to the undertaking’s strategy and business model, to the extent that these were analysed during the undertaking’s due diligence process and/or materiality assessment process (see Disclosure Requirement IRO-1 of this Standard); (c) where applicable, amendments to its strategy and/or business model, including: i. how the undertaking has amended or expects to amend its strategy and/or business model to address the interests and views of its stakeholders; ii. any further steps that are being planned and in what timeline; and iii. whether these steps are likely to modify the relationship with and views of stakeholders; and (d) whether and how the administrative, management and supervisory bodies are informed about the views and interests of affected stakeholders with regard to the undertaking’s sustainability-related impacts. | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Material impacts, risks and opportunities and their interaction with strategy and business model | SBM-3, 48 | The undertaking shall disclose: (a) a brief description of its material impacts, risks and opportunities resulting from its materiality assessment (see Disclosure Requirement IRO-1 of this standard), including a description of where in its business model, its own operations and its upstream and downstream value chain these material impacts, risks and opportunities are concentrated; (b) the current and anticipated effects of its material impacts, risks and opportunities on its business model, value chain, strategy and decision-making, and how it has responded or plans to respond to these effects, including any changes it has made or plans to make to its strategy or business model as part of its actions to address particular material impacts or risks, or to pursue particular material opportunities; (c) with reference to the undertaking’s material impacts: i. how the undertaking’s material negative and positive impacts affect (or, in the case of potential impacts, are likely to affect) people or the environment; ii. whether and how the impacts originate from or are connected to the undertaking's strategy and business model; iii. the reasonably expected time horizons of the impacts; and iv. whether the undertaking is involved with the material impacts through its activities or because of its business relationships, describing the nature of the activities or business relationships concerned; (e) the current financial effects of the undertaking’s material risks and opportunities on its financial position, financial performance and cash flows and the material risks and opportunities for which there is a significant risk of a material adjustment within the next annual reporting period to the carrying amounts of assets and liabilities reported in the related financial statements; (f) the anticipated financial effects of the undertaking’s material risks and opportunities on its financial position, financial performance and cash flows over the short-, medium- and long-term, including the reasonably expected time horizons for those effects. This shall include how the undertaking expects its financial position, financial performance and cash flows to change over the short, medium- and long-term, given its strategy to manage risks and opportunities, taking into consideration: i. its investment and disposal plans (for example, capital expenditure, major acquisitions and divestments, joint ventures, business transformation, innovation, new business areas and asset retirements), including plans the undertaking is not contractually committed to; and ii. its planned sources of funding to implement its strategy. (g) information about the resilience of the undertaking's strategy and business model regarding its capacity to address its material impacts and risks and to take advantage of its material opportunities. The undertaking shall disclose a qualitative and, when applicable, a quantitative analysis of the resilience, including how the analysis was conducted and the time horizons that were applied as defined in ESRS 1 (see ESRS 1 chapter 6 Time horizons). When providing quantitative information, the undertaking may disclose single amounts or ranges; (h) changes to the material impacts, risks and opportunities compared to the previous reporting period; and (i) a specification of those impacts, risks and opportunities that are covered by ESRS Disclosure Requirements as opposed to those covered by the undertaking using additional entity-specific disclosures. | ||
| Description of the process to identify and assess material impacts, risks and opportunities | IRO-1, 53 | The undertaking shall disclose the following information: (a) a description of the methodologies and assumptions applied in the described process; (b) an overview of the process to identify, assess, prioritise and monitor the undertaking’s potential and actual impacts on people and the environment, informed by the undertaking’s due diligence process, including an explanation of whether and how the process: i. focusses on specific activities, business relationships, geographies or other factors that give rise to heightened risk of adverse impacts; ii. considers the impacts with which the undertaking is involved through its own operations or as a result of its business relationships; iii. includes consultation with affected stakeholders to understand how they may be impacted and with external experts; iv. prioritises negative impacts based on their relative severity and likelihood, (see ESRS 1 section 3.4 Impact materiality) 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 as prescribed by ESRS 1 section 3.4 Impact materiality; (c) an overview of the process used to identify, assess, prioritise and monitor risks and opportunities that have or may have financial effects. The disclosure shall include: i. 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; ii. how the undertaking assesses the likelihood, magnitude, and nature of effects of the identified risk and opportunities (such as the qualitative or quantitative thresholds and other criteria used as prescribed by ESRS 1 section 3.3 Financial materiality); iii. how the undertaking prioritises sustainability-related risks relative to other types of risks, including its use of risk-assessment tools; (d) a description of the decision-making process and the related internal control procedures; (e) 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 overall risk profile and risk management processes; (f) 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; (g) the input parameters it uses (for example, data sources, the scope of operations covered and the detail used in assumptions); and (h) whether and 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. | ||
| Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement | IRO-2, 56 | The undertaking shall include a list of the Disclosure Requirements complied with in preparing the sustainability statement, following the outcome of the materiality assessment (see ESRS 1 chapter 3), including the page numbers and/or paragraphs where the related disclosures are located in the sustainability statement. This may be presented as a content index. The undertaking shall also include a table of all the datapoints that derive from other EU legislation as listed in Appendix B of this standard, indicating where they can be found in the sustainability statement and including those that the undertaking has assessed as not material, in which case the undertaking shall indicate “Not material” in the table in accordance with ESRS 1 paragraph 35. | ||
| Explanation of negative materiality assessment for ESRS E1 Climate change | IRO-2, 57 | If the undertaking concludes that climate change is not material and therefore omits all disclosure requirements in ESRS E1 Climate change, it shall disclose a detailed explanation of the conclusions of its materiality assessment with regard to climate change (see ESRS 2 IRO-2 Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement), including a forward-looking analysis of the conditions that could lead the undertaking to conclude that climate change is material in the future. | ESRS E1 Climate Change is material to Reitan Eiendom | |
| Explanation of negative materiality assessment for ESRS E2 Pollution | IRO-2, 58-E2 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS E3 Water and marine resources | IRO-2, 58-E3 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS E4 Biodiversity and ecosystems | IRO-2, 58-E4 | If the undertaking concludes that a topic other than climate change is not material and therefore omits allthe Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS E5 Circular economy | IRO-2, 58-E5 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS S1 Own workforce | IRO-2, 58-S1 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS S2 Workers in value chain | IRO-2, 58-S2 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS S3 Affected communities | IRO-2, 58-S3 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS S4 Consumers and end-users | IRO-2, 58-S4 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of negative materiality assessment for ESRS G1 Business conduct | IRO-2, 58-G1 | If the undertaking concludes that a topic other than climate change is not material and therefore omits all the Disclosure Requirements in the corresponding topical ESRS, it may provide a brief explanation of the conclusions of its materiality assessment for that topic. | ||
| Explanation of how material information to be disclosed in relation to material impacts, risks and opportunities has been determined | IRO-2, 59 | The undertaking shall provide an explanation of how it has determined the material information to be disclosed in relation to the impacts, risks and opportunities that it has assessed to be material, including the use of thresholds and/or how it has implemented the criteria in ESRS 1 section 3.2 Material matters and materiality of information. | ||
| Policies adopted to manage material sustainability matters | MDR-P, 65 | The undertaking shall disclose information about policies adopted to manage material sustainability matters. The disclosure shall include the following information: (a) a description of the key contents of the policy, including its general objectives and which material impacts, risks or opportunities the policy relates to and the process for monitoring; (b) a description of the scope of the policy, or of its exclusions, in terms of activities, upstream and/or downstream value chain, geographies and if relevant, affected stakeholder groups; (c) the most senior level in the undertaking’s organisation that is accountable for the implementation of the policy; (d) a reference, if relevant, to the third-party standards or initiatives the undertaking commits to respect through the implementation of the policy; (e) if relevant, a description of the consideration given to the interests of key stakeholders in setting the policy; and (f) if relevant, whether and how the undertaking makes the policy available to potentially affected stakeholders, and stakeholders who need to help implement it. | ||
| Actions and resources in relation to material sustainability matters | MDR-A, 68 | Where the implementation of a policy requires actions, or a comprehensive action plan, to achieve its objectives, as well as when actions are implemented without a specific policy, the undertaking shall disclose the following information: (a) the list of key actions taken in the reporting year and planned for the future, their expected outcomes and, where relevant, how their implementation contributes to the achievement of policy objectives and targets; (b) the scope of the key actions (i.e., coverage in terms of activities, upstream and/or downstream value chain, geographies and, where applicable, affected stakeholder groups); (c) the time horizons under which the undertaking intends to complete each key action; (d) if applicable, key actions taken (along with results) to provide for and cooperate in or support the provision of remedy for those harmed by actual material impacts; (e) if applicable, quantitative and qualitative information regarding the progress of actions or action plans disclosed in prior periods. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS, særlig rapporteringspunkter tilknyttet beregninger og målsettinger. | |
| Current and future financial and other resources allocated to the action plan | MDR-A, 69 | Where the implementation of an action plan requires significant operational expenditures (Opex) and/or capital expenditures (Capex) the undertaking shall: (a) describe the type of current and future financial and other resources allocated to the action plan, including if applicable, the relevant terms of sustainable finance instruments, such as green bonds, social bonds and green loans, the environmental or social objectives, and whether the ability to implement the actions or action plan depends on specific preconditions, e.g., granting of financial support or public policy and market developments; (b) provide the amount of current financial resources and explain how they relate to the most relevant amounts presented in the financial statements; and (c) provide the amount of future financial resources. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS, særlig rapporteringspunkter tilknyttet beregninger og målsettinger. | |
| Metrics in relation to material sustainability matters | MDR-M, 75 | The undertaking shall disclose any metrics that it uses to evaluate performance and effectiveness, in relation to a material impact, risk or opportunity. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS, særlig rapporteringspunkter tilknyttet beregninger og målsettinger. | |
| Disclosure of methodologies and significant assumptions behind metric | MDR-M. 77 | oor each metric, the undertaking shall: (a) disclose the methodologies and significant assumptions behind the metric, including the limitations of the methodologies used; (b) disclose whether the measurement of the metric is validated by an external body other than the assurance provider and, if so, which body; (c) label and define the metric using meaningful, clear and precise names and descriptions; (d) when currency is specified as the unit of measure, use the presentation currency of its financial statements. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS, særlig rapporteringspunkter tilknyttet beregninger og målsettinger. | |
| Tracking effectiveness of policies and actions through targets | MDR-T, 80 | The undertaking shall disclose the measurable, outcome-oriented and time-bound targets on material sustainability matters it has set to assess progress. oor each target, the disclosure shall include the following information: (a) a description of the relationship of the target to the policy objectives; (b) the defined target level to be achieved, including, where applicable, whether the target is absolute or relative and in which unit it is measured; (c) the scope of the target, including the undertaking’s activities and/or its upstream and/or downstream value chain where applicable and geographical boundaries; (d) the baseline value and base year from which progress is measured; (e) the period to which the target applies and if applicable, any milestones or interim targets; (f) the methodologies and significant assumptions used to define targets, including where applicable, the selected scenario, data sources, alignment with national, EU or international policy goals and how the targets consider the wider context of sustainable development and/or local situation in which impacts take place; (g) whether the undertaking’s targets related to environmental matters are based on conclusive scientific evidence; (h) whether and how stakeholders have been involved in target setting for each material sustainability matter; (i) any changes in targets and corresponding metrics or underlying measurement methodologies, significant assumptions, limitations, sources and processes to collect data adopted within the defined time horizon. This includes an explanation of the rationale for those changes and their effect on comparability (see Disclosure Requirement BP-2 Disclosures in relation to specific circumstances of this Standard); and (j) the performance against its disclosed targets, including information on how the target is monitored and reviewed and the metrics used, whether the progress is in line with what had been initially planned, and an analysis of trends or significant changes in the performance of the undertaking towards achieving the target. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS, særlig rapporteringspunkter tilknyttet beregninger og målsettinger. | |
| Disclosure of timeframe for setting of measurable outcome-oriented targets | MDR-T, 81 | If the undertaking has not set any measurable outcome-oriented targets: (a) it may disclose whether such targets will be set and the timeframe for setting them, or the reasons why the undertaking does not plan to set such targets; (b) it shall disclose whether it nevertheless tracks the effectiveness of its policies and actions in relation to the material sustainability-related impact, risk and opportunity, and if so: i. any processes through which it does so; ii. the defined level of ambition to be achieved and any qualitative or quantitative indicators it uses to evaluate progress, including the base period from which progress is measured. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS, særlig rapporteringspunkter tilknyttet beregninger og målsettinger. |
ESRS E1
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Integration of sustainability-related performance in incentive schemes | E1.GOV-3, 13 | The undertaking shall disclose whether and how climate-related considerations are factored into the remuneration of members of the administrative, management and supervisory bodies, including if their performance has been assessed against the GHG emission reduction targets reported under Disclosure Requirement E1-4 and the percentage of the remuneration recognized in the current period that is linked to climate related considerations, with an explanation of what the climate considerations are. | Det er ikke spesifikk bonusordning knyttet til bærekraftsprestasjoner for styremedlemmer eller ledergruppen på nåværende tidspunkt. | |
| Disclosure of transition plan for climate change mitigation | E1-1, 14 | The information required by paragraph 14 shall include: (a) by reference to GHG emission reduction targets (as required by Disclosure Requirement E1-4), an explanation of how the undertaking’s targets are compatible with the limiting of global warming to 1.5°C in line with the Paris Agreement; (b) by reference to GHG emission reduction targets (as required by Disclosure Requirement E1-4) and the climate change mitigation actions (as required by Disclosure Requirement E1-3), an explanation of the decarbonisation levers identified, and key actions planned, including changes in the undertaking’s product and service portfolio and the adoption of new technologies in its own operations, or the upstream and/or downstream value chain; (c) by reference to the climate change mitigation actions (as required by Disclosure Requirement E1-3), an explanation and quantification of the undertaking’s investments and funding supporting the implementation of its transition plan, with a reference to the key performance indicators of taxonomy-aligned CapEx, and where relevant the CapEx plans, that the undertaking discloses in accordance with Commission Delegated Regulation (EU) 2021/2178; (d) a qualitative assessment of the potential locked-in GHG emissions from the undertaking’s key assets and products. This shall include an explanation of if and how these emissions may jeopardise the achievement of the undertaking’s GHG emission reduction targets and drive transition risk, and if applicable, an explanation of the undertaking’s plans to manage its GHG-intensive and energyintensive assets and products; (e) for undertakings with economic activities that are covered by delegated regulations on climate adaptation or mitigation under the Taxonomy Regulation, an explanation of any objective or plans (CapEX, CapEx plans, OpEX) that the undertaking has for aligning its economic activities (revenues, CapEx, OpEx) with the criteria established in Commission Delegated Regulation 2021/213936; (f) if applicable, a disclosure of significant CapEx amounts invested during the reporting period related to coal, oil and gas-related economic activities;37 (g) a disclosure on whether or not the undertaking is excluded from the EU Paris-aligned eenchmarks;38 (h) an explanation of how the transition plan is embedded in and aligned with the undertaking’s overall business strategy and financial planning; | Reitan Eiendom vil det kommende året fortsette å utvikle bærekraftsstrategien vår for å etterkomme vesentlige rapporteringspunkter. | |
| Material impacts, risks and opportunities and their interaction with strategy and business model | E1.SBM-3, 18 | The undertaking shall explain for each material climate-related risk it has identified, whether the entity considers the risk to be a climate-related physical risk or climate-related transition risk. | ||
| Resilience of its strategy and business model in relation to climate change | E1.SBM-3, 19 | The undertaking shall describe the resilience of its strategy and business model in relation to climate change. This description shall include: (a) the scope of the resilience analysis; (b) how and when the resilience analysis has been conducted, including the use of climate scenario analysis as referenced in the Disclosure Requirement related to ESRS 2 IRO-1 and the related application requirement paragraphs; and (c) the results of the resilience analysis including the results from the use of scenario analysis. | ||
| Material impacts, risks and opportunities and their interaction with strategy and business model | E1.SBM-3, AR7 | When disclosing the information on how the resilience analysis has been conducted as required under paragraph 19 (b), the undertaking shall explain: (a) the critical assumptions about how the transition to a lower-carbon and resilient economy will affect its surrounding macroeconomic trends, energy consumption and mix, and technology deployment assumptions; (b) the time horizons applied and their alignment with the climate and business scenarios considered for determining material physical and transition risks (paragraphs AR 11to AR 12) and setting GHG emissions reduction targets (reported under Disclosure Requirement E1-4); and (c) how the estimated anticipated financial effects from material physical and transition risks (as required by Disclosure Requirement E1-9) as well as the mitigation actions and resources (disclosed under Disclosure Requirement E1-3) were considered. | ||
| Information on the results of the resilience analysis | E1.SBM-3, AR8 | When disclosing the information on the results of the resilience analysis as required under paragraph 19 (c), the undertaking shall explain: (a) the areas of uncertainties of the resilience analysis and to what extent the assets and business activities at risk are considered within the definition of the undertaking’s strategy, investment decisions, and current and planned mitigation actions; (b) the ability of the undertaking to adjust or adapt its strategy and business model to climate change over the short-, medium- and long-term, including securing ongoing access to finance at an affordable cost of capital, the ability to redeploy, upgrade or decommission existing assets, shifting its products and services portfolio, or reskilling its workforce. | ||
| Description of the processes to identify and assess material climate-related impacts, risks and opportunities | E1.IRO-1, 20 | The undertaking shall describe the process to identify and assess climate-related impacts, risks and opportunities. This description shall include its process in relation to: (a) impacts on climate change, in particular, the undertaking’s GHG emissions (as required by Disclosure Requirement ESRS E1-6); (b) climate-related physical risks in own operations and along the upstream and downstream value chain, in particular: i. the identification of climate-related hazards, considering at least high emission climate scenarios; and ii. the assessment of how its assets and business activities may be exposed and are sensitive to these climate-related hazards, creating gross physical risks for the undertaking. (c) climate-related transition risks and opportunities in own operations and along the upstream and downstream value chain, in particular: i. the identification of climate-related transition events, considering at least a climate scenario in line with limiting global warming to 1.5°C with no or limited overshoot; and ii. the assessment of how its assets and business activities may be exposed to these climate-related transition events, creating gross transition risks or opportunities for the undertaking. | ||
| Explanation of how climate-related scenario analysis has been used to inform identification and assessment of physical risks over short, medium and long-term | E1.IRO-1, 21 | When disclosing the information required under paragraphs 20 (b)and 20 (c) the undertaking shall explain how it has used climate-related scenario analysis, including a range of climate scenarios, to inform the identification and assessment of physical risks and transition risks and opportunities over the short-, medium- and long-term. | ||
| Information on the processes to identify and assess physical risks | E1.IRO-1, AR11 | When disclosing the information on the processes to identify and assess physical risks as required under paragraph 20 (b), the undertaking shall explain whether and how: (a) it has identified climate-related hazards (see table below) over the short-, medium- and long-term and screened whether its assets and business activities may be exposed to these hazards; (b) it has defined short-, medium- and long-term time horizons and how these definitions are linked to the expected lifetime of its assets, strategic planning horizons and capital allocation plans; (c) it has assessed the extent to which its assets and business activities may be exposed and are sensitive to the identified climate-related hazards, taking into consideration the likelihood, magnitude and duration of the hazards as well as the geospatial coordinates (such as Nomenclature of Territorial Units of Statistics- NUTS for the EU territory) specific to the undertaking’s locations and supply chains; and (d) the identification of climate-related hazards and the assessment of exposure and sensitivity are informed by high emissions climate scenarios, which may, for example, be based on IPCC SSP5-8.5, relevant regional climate projections based on these emission scenarios, or NGFS (Network for Greening the Financial System) climate scenarios with high physical risk such as “Hot house world” or “Too little, too late”. For general requirements regarding climate-related scenario analysis see paragraphs 18, 19, AR 13 to AR 15. (See table in page 17. in ESRS E1 AR11) | ||
| Processes to identify - and information related to transition risks and opportunities | E1.IRO-1, AR12 | When disclosing the information on the processes to identify transition risks and opportunities as required under paragraph 20 (c), the undertaking shall explain whether and how it has: (a) identified transition events (see the table with examples below) over the short-, medium- and long-term and screened whether its assets and business activitiesmay be exposed to these events. In case of transition risks and opportunities, what is considered long-term may cover more than 10 years and may be aligned with climate-related public policy goals; (b) assessed the extent to which its assets and business activities may be exposed and are sensitive to the identified transition events, taking into consideration the likelihood, magnitude and duration of the transition events; (c) informed the identification of transition events and the assessment of exposure by climate-related scenario analysis, considering at least a scenario consistent withthe Paris Agreement and limiting climate change to 1.5°C, for example, based on scenarios of the International Energy Agency (Net zero Emissions by 2050, Sustainable Development Scenario, etc), or NGFS (Network for Greening the Financial System) climate scenarios. For the general requirements related to climate-related scenario analysis see paragraphs 18, 19, AR 13 to AR 15; and (d) identified assets and business activities that are incompatible with or need significant efforts to be compatible with a transition to a climate-neutral economy (for example, due to significant locked-in GHG emissions or incompatibility with the requirements for Taxonomy-alignment under Commission Delegated Regulation (EU) 2021/2139). (See table on page 18 in ESRS E1 AR12) | ||
| Explain how the climate scenarios used are compatible with the critical climate-related assumptions made in the financial statements | E1.IRO-1, AR15 | The undertaking shall briefly explain how the climate scenarios used are compatible with the critical climate-related assumptions made in the financial statements. | Reitan Eiendom vil de kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 Klimaendringer, inkludert beregninger av finansiell risiko og muligheter | |
| Policies related to climate change mitigation and adaptation | E1-2, 22-24 | The undertaking shall describe its policies adopted to manage its material impacts, risks and opportunities related to climate change mitigation and adaptation. The disclosure required by paragraph 22 shall contain the information on the policies the undertaking has in place to manage its material impacts, risks and opportunities related to climate change mitigation and adaptation in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. | ||
| Sustainability matters addressed by policy for climate change | E1-2, 25 | The undertaking shall indicate whether and how its policies address the following areas: (a) climate change mitigation; (b) climate change adaptation; (c) energy efficiency; (d) renewable energy deployment; and (e) other | ||
| Actions and resources in relation to climate change policies | E1-3, 26-28 | The undertaking shall disclose its climate change mitigation and adaptation actions and the resources allocated for their implementation. The description of the actions and resources related to climate change mitigation and adaptation shall follow the principles stated in ESRS 2 MDR-A Actions and resources in relation to material sustainability matters. | ||
| In addition to ESRS 2 MDR-A | E1-3, 29 | (a) when listing key actions taken in the reporting year and planned for the future, present the climate change mitigation actions by decarbonisation lever including the nature-based solutions; (b) when describing the outcome of the actions for climate change mitigation, include the achieved and expected GHG emission reductions; and (c) relate significant monetary amounts of CapEx and OpEx required to implement the actions taken or planned to: i. the relevant line items or notes in the financial statements; ii. the key performance indicators required under Commission Delegated Regulation (EU) 2021/2178; and iii. if applicable, the CapEx plan required by Commission Delegated Regulation (EU) 2021/2178. | Reitan Eiendom vil de kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 Klimaendringer, inkludert beregninger og målsettinger. | |
| Actions and resources in relation to climate change policies | E1-3, AR19 | When disclosing the information on actions as required under paragraphs 29 (a) and 29 (b), the undertaking may: (a) disclose its key actions taken and/or plans to implement climate change mitigation and adaptation policies in its single or separate actions; (b) aggregate types of mitigation actions (decarbonisation levers) such as energy efficiency, electrification, fuel switching, use of renewable energy, products change, and supply-chain decarbonisation that fit the undertakings' specific actions; (c) disclose the list of key mitigation actions alongside the measurable targets (as required by Disclosure Requirement E1-4) with disaggregation by decarbonization levers; and (d) disclose the climate change adaptation actions by type of adaptation solution such as nature-based adaptation, engineering, or technological solutions. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 klimaendringer, inkludert en utarbeidelse av tiltak Reitan Eiendom har som del av bærekraftsstrategien. | |
| Explain if and to what extent its ability to implement the actions depends on the availability and allocation of resources. | E1-3, AR21 | In line with the requirements of ESRS 2 MDR-A, the undertaking shall explain if and to what extent its ability to implement the actions depends on the availability and allocation of resources. Ongoing access to finance at an affordable cost of capital can be critical for the implementation of the undertaking’s actions, which include its adjustments to supply/demand changes or its related acquisitions and significant research and development (R&D) investments. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 klimaendringer, inkludert en utarbeidelse av tiltak Reitan Eiendom har som del av bærekraftsstrategien. | |
| Amounts of OpEx and CapEx required for the implementation of the actions | E1-3, AR22 | The amounts of OpEx and CapEx required for the implementation of the actions disclosed under paragraph 29 (c) shall be consistent with the key performance indicators (CapEx and OpEx key performance indicators) and, if applicable, the CapEx plan required by Commission Delegated Regulation (EU) 2021/2178. The undertaking shall explain any potential differences between the significant OpEx and CapEx amounts disclosed under this Standard and the key performance indicators disclosed under Commission Delegated Regulation (EU) 2021/2178 due to, for instance, the disclosure of non-eligible economic activities as defined in that delegated regulation. The undertaking may structure its actions by economic activity to compare its OpEx and CapEx, and if applicable its OpEx and/or CapEx plans to its Taxonomy-aligned key performance indicators. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 klimaendringer, inkludert en utarbeidelse av tiltak Reitan Eiendom har som del av bærekraftsstrategien og relevante beregninger. | |
| Tracking effectiveness of policies and actions through targets [see ESRS 2 MDR-T] | E1-4, 30-32 | The undertaking shall disclose the climate-related targets it has set. The disclosure of the targets required in paragraph 30 shall contain the information required in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets. | ||
| Disclosure of how GHG emissions reduction targets and (or) any other targets have been set to manage material climate-related impacts, risks and opportunities | E1-4, 33 | For the disclosure required by paragraph 30, the undertaking shall disclose whether and how it has set GHG emissions reduction targets and/or any other targets to manage material climate-related impacts, risks and opportunities, for example, renewable energy deployment, energy efficiency, climate change adaptation, and physical or transition risk mitigation. | Reitan Eiendom vil de kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 Klimaendringer, inkludert beregninger og målsettinger. | |
| If the undertaking has set GHG emission reduction targets4, ESRS 2 MDR-T and the following requirements shall apply | E1-4, 34 | If the undertaking has set GHG emission reduction targets4, ESRS 2 MDR-T and the following requirements shall apply: (a) GHG emission reduction targets shall be disclosed in absolute value (either in tonnes of CO2eq or as a percentage of the emissions of a base year) and, where relevant, in intensity value; (b) GHG emission reduction targets shall be disclosed for Scope 1, 2, and 3 GHG emissions, either separately or combined. The undertaking shall specify, in case of combined GHG emission reduction targets, which GHG emission Scopes (1, 2 and/or 3) are covered by the target, the share related to each respective GHG emission Scope and which GHGs are covered. The undertaking shall explain how the consistency of these targets with its GHG inventory boundaries is ensured (as required by Disclosure Requirement E1-6). The GHG emission reduction targets shall be gross targets, meaning that the undertaking shall not include GHG removals, carbon credits or avoided emissions as a means of achieving the GHG emission reduction targets; (c) the undertaking shall disclose its current base year and baseline value, and from 2030 onwards, update the base year for its GHG emission reduction targets after every five-year period thereafter. The undertaking may disclose the past progress made in meeting its targets before its current base year provided that this information is consistent with the requirements of this Standard; (d) GHG emission reduction targets shall at least include target values for the year 2030 and, if available, for the year 2050. From 2030, target values shall be set after every 5year period thereafter; (e) the undertaking shall state whether the GHG emission reduction targets are science-based and compatible with limiting global warming to 1.5°C. The undertaking shall state which framework and methodology has been used to determine these targets including whether they are derived using a sectoral decarbonisation pathway and what the underlying climate and policy scenarios are and whether the targets have been externally assured. As part of the critical assumptions for setting GHG emission reduction targets, the undertaking shall briefly explain how it has considered future developments (e.g., changes in sales volumes, shifts in customer preferences and demand, regulatory factors, and new technologies) and how these will potentially impact both its GHG emissions and emissions reductions; and (f) the undertaking shall describe the expected decarbonisation levers and their overall quantitative contributions to achieve the GHG emission reduction targets (e.g., energy or material efficiency and consumption reduction, fuel switching, use of renewable energy, phase out or substitution of product and process). | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 klimaendringer, inkludert beregninger og målsettinger | |
| Information required under paragraph 34(c) on base year and baseline value | E1-4, AR25 | When disclosing the information required under paragraph 34(c) on base year and baseline value: (a) the undertaking shall briefly explain how it has ensured that the baseline value against which the progress towards the target is measured is representative in terms of the activities covered and the influences from external factors (e.g., temperature anomalies in a certain year influencing the amount of energy consumption and related GHG emissions). This can be done by the normalisation of the baseline value, or, by using a baseline value that is derived from a 3-year average if this increases the representativeness and allows a more faithful representation; (b) the baseline value and base year shall not be changed unless significant changes in either the target or reporting boundary occur. In such a case, the undertaking shall explain how the new baseline value affects the new target, its achievement and presentation of progress over time. To foster comparability, when setting new targets, the undertaking shall select a recent base year that does not precede the first reporting year of the new target period by longer than 3 years. For example, for 2030 as the target year and a target period between 2025 and 2030, the base year shall be selected from the period between 2022 and 2025; (c) the undertaking shall update its base year from 2030 and after every 5-year period thereafter. This means that before 2030, the base years chosen by undertakings’ may be either the currently applied base year for existing targets or the first year of application of the sustainability reporting requirements as set out in Article 5(2) of Directive (EU) 2022/2464 (2024, 2025 or 2026) and, after 2030, every 5 years (2030, 2035, etc); and (d) when presenting climate-related targets, the undertaking may disclose the progress in meeting these targets made before its current base year. In doing so, the undertaking shall, to the greatest extent possible, ensure that the information on past progress is consistent with the requirements of this Standard. In the case of methodological differences, for example, regarding target boundaries, the undertaking shall provide a brief explanation for these differences. | Reitan Eiendom vil de kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 Klimaendringer, inkludert beregninger og målsettinger. | |
| Information required under paragraph 34 (f), the undertaking shall explain | E1-4, AR30 | When disclosing the information required under paragraph 34 (f), the undertaking shall explain: (a) by reference to its climate change mitigation actions, the decarbonisation levers and their estimated quantitative contributions to the achievement of its GHG emission reduction targets broken down by each Scope (1, 2 and 3); (b) whether it plans to adopt new technologies and the role of these to achieve its GHG emission reduction targets; and (c) whether and how it has considered a diverse range of climate scenarios, at least including a climate scenario compatible with limiting global warming to 1.5°C, to detect relevant environmental-, societal-, technology-, market- and policy-related developments and determine its decarbonisation levers. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 klimaendringer, inkludert beregninger og målsettinger | |
| Energy consumption and mix | E1-5, 35-37 | - The undertaking shall provide information on its energy consumption and mix. - The disclosure required by paragraph 35 shall include the total energy consumption in MWh related to own operations disaggregated by: (a) total energy consumption from fossil sources5; (b) total energy consumption from nuclear sources; (c) total energy consumption from renewable sources disaggregated by: i. fuel consumption for renewable sources including biomass (also comprising industrial and municipal waste of biologic origin), biofuels, biogas, hydrogen from renewable sources6, etc.; ii. consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources; and iii. consumption of self-generated non-fuel renewable energy. | ||
| Operations in high climate impact sectors; further disaggregation of total energy consumption from fossil sources | E1-5, 38 | (a) fuel consumption from coal and coal products; (b) fuel consumption from crude oil and petroleum products; (c) fuel consumption from natural gas; (d) fuel consumption from other fossil sources; (e) consumption of purchased or acquired electricity, heat, steam, or cooling from fossil sources; | ||
| Renewable energy production | E1-5, 39 | In addition, where applicable, the undertaking shall disaggregate and disclose separately its non-renewable energy production and renewable energy production in MWh.(8) (8) This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from a mandatory indicator related to principal adverse impacts as set out by indicator #5 in Table I of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (“Share of non-renewable energy consumption and production”). | ||
| Energy intensity from activities in high climate impact sectors (total energy consumption per net revenue) | E1-5, 40-42 | - The undertaking shall provide information on the energy intensity (total energy consumption per net revenue) associated with activities in high climate impact sectors. - The disclosure on energy intensity required by paragraph 40 shall only be derived from the total energy consumption and net revenue from activities in high climate impact sectors. - The undertaking shall specify the high climate impact sectors that are used to determine the energy intensity required by paragraph 40. | ||
| Disclosure of reconciliation to relevant line item or notes in financial statements of net revenue from activities in high climate impact sectors | E1-5, 43 | The undertaking shall disclose the reconciliation to the relevant line item or notes in the financial statements of the net revenue amount from activities in high climate impact sectors (the denominator in the calculation of the energy intensity required by paragraph 40). | ||
| Energy consumption and mix may be presented using the following tabular format | E1-5, AR34 | The information on Energy consumption and mix may be presented using the following tabular format for high climate impact sectors and for all other sector by omitting rows (1) and 5. (See table ESRS E1, Page 24) | ||
| Gross Scopes 1, 2, 3 and Total GHG emissions | E1-6, 44-46 | The undertaking shall disclose in metric tonnes of CO2eq its10: (a) gross Scope 1 GHG emissions; (b) gross Scope 2 GHG emissions; (c) gross Scope 3 GHG emissions; and (d) total GHG emissions. - When disclosing the information on GHG emissions required under paragraph 44, the undertaking shall refer to ESRS 1 paragraphs from 62 to 67. In principle, the data on GHG emissions of its associates or joint ventures that are part of the undertaking’s upstream and downstream value chain (ESRS 1 Paragraph 67) are not limited to the share of equity held. For its associates, joint ventures, unconsolidated subsidiaries (investment entities) and contractual arrangements that are joint arrangements not structured through an entity (i.e., jointly controlled operations and assets), the undertaking shall include the GHG emissions in accordance with the extent of the undertaking’s operational control over them. | ||
| Disclosure of significant changes in definition of what constitutes reporting undertaking and its value chain and explanation of their effect on year-to-year comparability of reported GHG emissions | E1-6, 47 | In case of significant changes in the definition of what constitutes the reporting undertaking and its upstream and downstream value chain, the undertaking shall disclose these changes and explain their effect on the year-to-year comparability of its reported GHG emissions (i.e., the effect on the comparability of current versus previous reporting period GHG emissions). | ||
| The disclosures by paragraph 44 shall include | E1-6, 48-49 | - The disclosure on gross Scope 1 GHG emissions required by paragraph 44 (a) shall include: (a) the gross Scope 1 GHG emissions in metric tonnes of CO2eq; and (b) the percentage of Scope 1 GHG emissions from regulated emission trading schemes. - The disclosure on gross Scope 2 GHG emissions required by paragraph 44 (b) shall include: (a) the gross location-based Scope 2 GHG emissions in metric tonnes of CO2eq; and (b) the gross market-based Scope 2 GHG emissions in metric tonnes of CO2eq. | ||
| Gross Scopes 1, 2 and Total GHG emissions - financial and operational control [table] | E1-6, 50 | For Scope 1 and Scope 2 emissions disclosed as required by paragraphs 44 (a) and (b) the undertaking shall disaggregate the information, separately disclosing emissions from: (a) the consolidated accounting group (the parent and subsidiaries); and (b) investees such as associates, joint ventures, or unconsolidated subsidiaries that are not fully consolidated in the financial statements of the consolidated accounting group, as well as contractual arrangements that are joint arrangements not structured through an entity (i.e., jointly controlled operations and assets), for which it has operational control. | ||
| Gross Scope 3 greenhouse gas emissions | E1-6, 51-52 | - The disclosure of gross Scope 3 GHG emissions required by paragraph 44 (c) shall include GHG emissions in metric tonnes of CO2eq from each significant Scope 3 category (i.e. each Scope 3 category that is a priority for the undertaking). - The disclosure of total GHG emissions required by paragraph 44 (d) shall be the sum of Scope 1, 2 and 3 GHG emissions required by paragraphs 44 (a) to (c). The total GHG emissions shall be disclosed with a disaggregation that makes a distinction of: (a) the total GHG emissions derived from the underlying Scope 2 GHG emissions being measured using the location-based method; and the total GHG emissions derived from the underlying Scope 2 GHG emissions being measured using the market-based method. | ||
| GHG Intensity based on net revenue | E1-6, 53-55 | - The undertaking shall disclose its GHG emissions intensity (total GHG emissions per net revenue). - The disclosure on GHG intensity required by paragraph 53 shall provide the total GHG emissions in metric tonnes of CO2eq (required by paragraph 44 (d)) per net revenue. - The undertaking shall disclose the reconciliation to the relevant line item or notes in the financial statements of the net revenue amounts (the denominator in the calculation of the GHG emissions intensity required by paragraph 53). | ||
| Calculation guidance: Gross Scopes 1, 2, 3 and Total GHG emissions | E1-6, AR39 | When preparing the information for reporting GHG emissions as required by paragraph 44, the undertaking shall: (a) consider the principles, requirements and guidance provided by the GHG Protocol Corporate Standard (version 2004). The undertaking may consider Commission Recommendation (EU) 2021/227958 or the requirements stipulated by EN ISO 14064-1:2018. If the undertaking already applies the GHG accounting methodology of ISO14064- 1: 2018, it shall nevertheless comply with the requirements of this standard (e.g., regarding reporting boundaries and the disclosure of market-based Scope 2 GHG emissions); (b) disclose the methodologies, significant assumptions and emissions factors used to calculate or measure GHG emissions accompanied by the reasons why they were chosen, and provide a reference or link to any calculation tools used; (c) include emissions of CO2, CH4, N2O, HFCs, PFCs, SF6, and NF3. Additional GHG may be considered when significant; and (d) use the most recent Global Warming Potential (GWP) values published by the IPCC based on a 100-year time horizon to calculate CO2eq emissions of non-CO2 gases. | ||
| Disaggregation of information on GHG emissions | E1-6, AR41 | In line with ESRS 1 chapter 3.7, the undertaking shall disaggregate information on its GHG emissions as appropriate. For example, the undertaking may disaggregate its Scope 1, 2, 3, or total GHG emissions by country, operating segments, economic activity, subsidiary, GHG category (CO2, CH4, N2O, HFCs, PFCs, SF6, NF3, and other GHG considered by the undertaking) or source type (stationary combustion, mobile combustion, process emissions and fugitive emissions). | ||
| Preparing the information on gross Scope 2 GHG emissions | E1-6, AR45 | When preparing the information on gross Scope 2 GHG emissions required under paragraph 49, the undertaking shall: (a) consider the principles and requirements of the GHG Protocol Scope 2 Guidance (version 2015, in particular the Scope 2 quality criteria in chapter 7.1 relating to contractual instruments); it may also consider Commission Recommendation (EU) 2021/2279 or the relevant requirements for the quantification of indirect GHG emissions from imported energy in EN ISO 14064-1:2018; (b) include purchased or acquired electricity, steam, heat, and cooling consumed by the undertaking; (c) avoid double counting of GHG emissions reported under Scope 1 or 3; (d) apply the location-based and market-based methods to calculate Scope 2 GHG emissions and provide information on the share and types of contractual instruments. Location-based method quantifies Scope 2 GHG emissions based on average energy generation emission factors for defined locations, including local, subnational, or national boundaries (GHG Protocol, “Scope 2 Guidance”, Glossary, 2015). Market-based method quantifies Scope 2 GHG emissions based on GHG emissions emitted by the generators from which the reporting entity contractually purchases electricity bundled with instruments, or unbundled instruments on their own (GHG Protocol, “Scope 2 Guidance”, Glossary, 2015); in this case, the undertaking may disclose the share of market-based scope 2 GHG emissions linked to purchased electricity bundled with instruments such as Guarantee of Origins or Renewable Energy Certificates. The undertaking shall provide information about the share and types of contractual instruments used for the sale and purchase of energy bundled with attributes about the energy generation or for unbundled energy attribute claims. (e) disclose biogenic emissions of CO2 carbon from the combustion or biodegradation of biomass separately from the Scope 2 GHG emissions but include emissions of other types of GHG (in particular CH4 and N2O). In case the emission factors applied do not separate the percentage of biomass or biogenic CO2, the undertaking shall disclose this. In case GHG emissions other than CO2 (particularly CH4 and N2O) are not available for, or excluded from, location-based grid average emissions factors or with the market-based method information, the undertaking shall disclose this. (f) not include any removals, or any purchased, sold or transferred carbon credits or GHG allowances in the calculation of Scope 2 GHG emissions. | ||
| Preparing the information on gross Scope 3 GHG emissions | E1-6, AR46 | When preparing the information on gross Scope 3 GHG emissions required under paragraph 51, the undertaking shall: (a) consider the principles and provisions of the GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011); and it may consider Commission Recommendation (EU) 2021/2279 or the relevant requirements for the quantification of indirect GHG emissions from EN ISO 14064-1:2018; (b) if it is a financial institution, consider the GHG Accounting and Reporting Standard for the Financial Industry from the Partnership for Carbon Accounting Financial (PCAF), specifically part A “Financed Emissions” (version December 2022); (c) screen its total Scope 3 GHG emissions based on the 15 Scope 3 categories identified by the GHG Protocol Corporate Standard and GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011) using appropriate estimates. Alternatively, it may screen its indirect GHG emissions based on the categories provided by EN ISO 14064-1:2018 clause 5.2.4 (excluding indirect GHG emissions from imported energy); (d) identify and disclose its significant Scope 3 categories based on the magnitude of their estimated GHG emissions and other criteria provided by GHG Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (Version 2011, p. 61 and 65-68) or EN ISO 14064-1:2018 Annex H.3.2, such as financial spend, influence, related transition risks and opportunities or stakeholder views; (e) calculate or estimate GHG emissions in significant Scope 3 categories using suitable emissions factors; (f) update Scope 3 GHG emissions in each significant category every year on the basis of current activity data; update the full Scope 3 GHG inventory at least every 3 years or on the occurrence of a significant event or a significant change in circumstances (a significant event or significant change in circumstances can, for example, relate to changes in the undertaking’s activities or structure, changes in the activities or structure of its upstream and downstream value chain(s), a change in calculation methodology or in the discovery of errors);”); (g) disclose the extent to which the undertaking’s Scope 3 GHG emissions are measured using inputs from specific activities within the entity’s upstream and downstream value chain, and disclose the percentage of emissions calculated using primary data obtained from suppliers or other value chain partners. (h) for each significant Scope 3 GHG category, disclose the reporting boundaries considered, the calculation methods for estimating the GHG emissions as well as if and which calculation tools were applied. The Scope 3 categories should be consistent with the GHGP and include: i. indirect Scope 3 GHG emissions from the consolidated accounting group (the parent and its subsidiaries), ii. indirect Scope 3 GHG emissions from associates, joint ventures, and unconsolidated subsidiaries for which the undertaking has the ability to control the operational activities and relationships (i.e., operational control), iii. Scope 1, 2 and 3 GHG emissions from associates, joint ventures, unconsolidated subsidiaries (investment entities) and joint arrangements for which the undertaking does not have operational control and when these entities are part of the undertaking’s upstream and dopwnstream value chain. (i) disclose a list of Scope 3 GHG emissions categories included in and excluded from the inventory with a justification for excluded Scope 3 categories; (j) disclose biogenic emissions of CO2 from the combustion or biodegradation of biomass that occur in its upstream and downstream value chain separately from the gross Scope 3 GHG emissions, and include emissions of other types of GHG (such as CH4 and N2O), and emissions of CO2 that occur in the life cycle of biomass other than from combustion or biodegradation (such as GHG emissions from processing or transporting biomass) in the calculation of Scope 3 GHG emissions; (k) not include any removals, or any purchased, sold or transferred carbon credits or GHG allowances in the calculation of Scope 3 GHG emissions; | ||
| Reconciliation of the net revenue used to calculate GHG intensity | E1-6, AR55 | The reconciliation of the net revenue used to calculate GHG intensity to the relevant line item or notes in the financial statements (as required by paragraph 55) may be done by either: (a) a cross-reference to the related line item or disclosure in the financial statements; or (b) if the net revenue cannot be directly cross-referenced to a line item or disclosure in the financial statements, by a quantitative reconciliation using the below tabular format. | ||
| GHG removals and GHG mitigation projects financed through carbon credits | E1-7, 56-58 | The undertaking shall disclose: (a) GHG removals and storage in metric tonnes of CO2eq resulting from projects it may have developed in its own operations, or contributed to in its upstream and downstream value chain; and (b) the amount of GHG emission reductions or removals from climate change mitigation projects outside its value chain it has financed or intends to finance through any purchase of carbon credits. - The disclosure on GHG removals and storage required by paragraph 56 (a) shall include, if applicable: (a) the total amount of GHG removals and storage in metric tonnes of CO2eq disaggregated and separately disclosed for the amount related to the undertaking’s own operations and its upstream and downstream value chain, and broken down by removal activity; and (b) the calculation assumptions, methodologies and frameworks applied by the undertaking. | Reitan Eiendom anerkjenner behovet for å fjerne karbon fra atmosfæren og mener det kan være ett av mange nødvendige tiltak for å nå klimamålene. Status for 2023 er den samme som for fjoråret. Per 2023 har ikke selskapet engasjert seg i konkrete karbonfjerningsprosjekter, men er indirekte opptatt av dette gjennom for eksempel urban dyrking av grønne planter, koblet til avtrekksluft fra passive ventilasjonsløsninger. | |
| Disclosure on carbon credits required | E1-7, 59 | The disclosure on carbon credits required by paragraph 56 (b) shall include, if applicable: (a) the total amount of carbon credits outside the undertaking’s value chain in metric tonnes of CO2eq that are verified against recognised quality standards and cancelled in the reporting period; and (b) the total amount of carbon credits outside the undertaking’s value chain in metric tonnes of CO2eq planned to be cancelled in the future and whether they are based on existing contractual agreements or not. | Reitan Eiendom har i rapporteringåret ikke kjøpt kreditter for karbonfjerning. | |
| Explanation of scope, methodologies and frameworks applied and how residual GHG emissions are intended to be neutralised | E1-7, 60 | In the case where the undertaking discloses a net-zero target in addition to the gross GHG emission reduction targets in accordance with Disclosure Requirement E1-4, paragraph 30, it shall explain the scope, methodologies and frameworks applied and how the residual GHG emissions (after approximately 90-95% of GHG emission reduction with the possibility for justified sectoral variations in line with a recognised sectoral decarbonisation pathway) are intended to be neutralised by, for example, GHG removals in its own operations and upstream and donwstream value chain. | Reitan Eiendom anerkjenner behovet for å fjerne karbon fra atmosfæren og mener det kan være ett av mange nødvendige tiltak for å nå klimamålene. Status for 2023 er den samme som for fjoråret. Per 2023 har ikke selskapet engasjert seg i konkrete karbonfjerningsprosjekter, men er indirekte opptatt av dette gjennom for eksempel urban dyrking av grønne planter, koblet til avtrekksluft fra passive ventilasjonsløsninger. | |
| Public claims of GHG neutrality that involve use of carbon credits have been made | E1-7, 61 | In the case where the undertaking may have made public claims of GHG neutrality that involve the use of carbon credits, it shall explain: (a) whether and how these claims are accompanied by GHG emission reduction targets as required by Disclosure requirement ESRS E1-4; (b) whether and how these claims and the reliance on carbon credits neither impede nor reduce the achievement of its GHG emission reduction targets12, or, if applicable, its net zero target; and (c) the credibility and integrity of the carbon credits used, including by reference to recognised quality standards. | Reitan Eiendom vil det kommende året etterstrebe for å etablere en strategi for å nøytralisere utslippene vi ikke klarer å redusere med tiltakene i bærekraftstrategien. | |
| Disclosing the information on GHG removals and storage from the undertaking’s own operations and its upstream and downstream | E1-7, AR57 | When disclosing the information on GHG removals and storage from the undertaking’s own operations and its upstream and downstream value chain required under paragraphs 56 (a) and 58, for each removal and storage activity, the undertaking shall describe: (a) the GHGs concerned; (b) whether removal and storage are biogenic or from land-use change (e.g., afforestation, reforestation, forest restoration, urban tree planting, agroforestry, building soil carbon, etc.), technological (e.g., direct air capture), or hybrid (e.g., bioenergy with CO2 capture and storage), and technological details about the removal, the type of storage and, if applicable, the transport of removed GHGs; (c) if applicable, a brief explanation of whether the activity qualifies as a nature-based solution; and (d) how the risk of non-permanence is managed, including determining and monitoring leakage and reversal events, as appropriate. | Reitan Eiendom har i rapporteringåret ikke kjøpt kreditter for karbonfjerning. | |
| Preparing the information on GHG removals and storage | E1-7, AR58 | When preparing the information on GHG removals and storage from the undertaking’s own operations and its upstream and downstream value chain required under paragraphs 56 (a) and 58, the undertaking shall: (a) consider, as far as applicable, the GHG Protocol Corporate Standard (version 2004), Product Standard (version 2011), Agriculture Guidance (version 2014), Land use, land-use change, and forestry Guidance for GHG project accounting (version 2006); (b) apply consensus methods on accounting for GHG removals as soon as they are available, notably the EU regulatory framework for the certification of CO2 removals; (c) if applicable, explain the role of removals for its climate change mitigation policy; (d) include removals from operations that it owns, controls, or contributes to and that have not been sold to another party through carbon credits; (e) if applicable, mark those GHG removal activities in own operations or the value chain that have been converted into carbon credits and sold on to other parties on the voluntary market; (f) account for the GHG emissions associated with a removal activity, including transport and storage, under Disclosure Requirement E1-6 (Scopes 1, 2 or 3). To increase transparency on the efficiency of a removal activity, including transport and storage, the undertaking may disclose the GHG emissions associated with this activity (e.g., GHG emissions from electricity consumption of direct air capture technologies) alongside, but separately from, the amount of removed GHG emissions; (g) in case of a reversal, account for the respective GHG emissions as an offset for the removals in the reporting period; (h) use the most recent GWP values published by the IPCC based on a 100-year time horizon to calculate CO2eq emissions of non-CO2 gases and describe the assumptions made, methodologies and frameworks applied for calculation of the amount of GHG removals; and (i) consider nature-based solutions. | Reitan Eiendom har i rapporteringåret ikke kjøpt kreditter for karbonfjerning. | |
| GHG mitigation projects financed through carbon credits | E1-7, AR61 | Financing GHG emission reduction projects outside the undertaking’s value chain through purchasing carbon credits that fulfil high-quality standards can be a useful contribution towards mitigating climate change. This Standard requires the undertaking to disclose whether it uses carbon credits separately from the GHG emissions (paragraphs 56 (b) and 59) and GHG emission reduction targets (Disclosure Requirement E1-4). It also requires the undertaking to show the extent of use and which quality criteria it uses for those carbon credits. | Reitan Eiendom anerkjenner behovet for å fjerne karbon fra atmosfæren og mener det kan være ett av mange nødvendige tiltak for å nå klimamålene. Status for 2023 er den samme som for fjoråret. Per 2023 har ikke selskapet engasjert seg i konkrete karbonfjerningsprosjekter, men er indirekte opptatt av dette gjennom for eksempel urban dyrking av grønne planter, koblet til avtrekksluft fra passive ventilasjonsløsninger. | |
| Information on carbon credits | E1-7, AR62 | When disclosing the information on carbon credits required under paragraphs 56 (b) and 59, the undertaking shall disclose the following disaggregation as applicable: (a) the share (percentage of volume) of reduction projects and removal projects; (b) for carbon credits from removal projects, an explanation whether they are from biogenic or technological sinks; (c) the share (percentage of volume) for each recognised quality standard; (d) the share (percentage of volume) issued from projects in the EU; and (e) the share (percentage of volume) that qualifies as a corresponding adjustment under Article. 6 of the Paris Agreement. | Reitan Eiendom anerkjenner behovet for å fjerne karbon fra atmosfæren og mener det kan være ett av mange nødvendige tiltak for å nå klimamålene. Status for 2023 er den samme som for fjoråret. Per 2023 har ikke selskapet engasjert seg i konkrete karbonfjerningsprosjekter, men er indirekte opptatt av dette gjennom for eksempel urban dyrking av grønne planter, koblet til avtrekksluft fra passive ventilasjonsløsninger. | |
| Date when carbon credits outside value chain are planned to be cancelled | E1-7, AR64 | The information on carbon credits cancelled in the reporting year and planned to be cancelled in the future may be presented using the following tabular formats. (See table on page 35 in ESRS E1) | Reitan Eiendom anerkjenner behovet for å fjerne karbon fra atmosfæren og mener det kan være ett av mange nødvendige tiltak for å nå klimamålene. Status for 2023 er den samme som for fjoråret. Per 2023 har ikke selskapet engasjert seg i konkrete karbonfjerningsprosjekter, men er indirekte opptatt av dette gjennom for eksempel urban dyrking av grønne planter, koblet til avtrekksluft fra passive ventilasjonsløsninger. | |
| Internal carbon pricing | E1-8, 62-63 | The undertaking shall disclose whether it applies internal carbon pricing schemes, and if so, how they support its decision making and incentivize the implementation of climate-related policies and targets. The information required in paragraph 62 shall include: (a) the type of internal carbon pricing scheme, for example, the shadow prices applied for CapEX or research and development (R&D) investment decision making, internal carbon fees or internal carbon funds; (b) the specific scope of application of the carbon pricing schemes (activities, geographies, entities, etc.); (c) the carbon prices applied according to the type of scheme and critical assumptions made to determine the prices, including the source of the applied carbon prices and why these are deemed relevant for their chosen application. The undertaking may disclose the calculation methodology of the carbon prices including the extent to which these have been set using scientific guidance and how their future development is related to science-based carbon pricing trajectories; and (d) the current year approximate gross GHG emission volumes by Scopes 1, 2 and, where applicable, Scope 3 in metric tonnes of CO2eq covered by these schemes, as well as their share of the undertaking’s overall GHG emissions for each respective Scope. | Reitan Eiendom har på nåværende tidspunkt ikke implementert karbonprising, men vil jobbe det kommende året for å vurdere og rapportere på dette punktet. | |
| Internal carbon pricing | E1-8, AR65 | When disclosing the information required under paragraphs 62 and 63, if applicable, the undertaking shall briefly explain whether and how the carbon prices used in internal carbon pricing schemes are consistent with those used in financial statements. This shall be done in respect of the internal carbon prices used for, (a) the assessment of the useful life and residual value of its assets (intangibles, property, plant and equipment); (b) the impairment of assets; and (c) the fair value measurement of assets acquired through business acquisitions. | Reitan Eiendom har på nåværende tidspunkt ikke implementert karbonprising, men vil jobbe det kommende året for å vurdere dette punktet. | |
| Anticipated financial effects from material physical and transition risks and potential climate-related opportunities | E1-9, 64 | The undertaking shall disclose its: (a) anticipated financial effects from material physical risks; (b) anticipated financial effects from material transition risks; and (c) potential to benefit from material climate-related opportunities. | Reitan Eiendom har i rapporteringsåret ikke beregnet finansielle effekter tilknyttet definerte overgangsrisikoer. | |
| Anticipated financial effects from material physical risks required by paragraph 64 | E1-9, 66 | The disclosure of anticipated financial effects from material physical risks required by paragraph 64 (a) shall include13: (a) the monetary amount and proportion (percentage) of assets at material physical risk over the short-, medium- and long-term before considering climate change adaptation actions; with the monetary amounts of these assets disaggregated by acute and chronic physical risk49; (b) the proportion of assets at material physical risk addressed by the climate change adaptation actions; (c) the location of significant assets at material physical risk14; and (d) the monetary amount and proportion (percentage) of net revenue from its business activities at material physical risk over the short-, medium- and long-term. | ||
| Anticipated financial effects from material transition risks required by paragraph 64 | E1-9, 67 | The disclosure of anticipated financial effects from material transition risks required by paragraph 64 (b) shall include: (a) the monetary amount and proportion (percentage) of assets at material transition risk over the short-, medium- and long-term before considering climate mitigation actions; (b) the proportion of assets at material transition risk addressed by the climate change mitigation actions; (c) a breakdown of the carrying value of the undertaking’s real estate assets by energyefficiency classes15; (d) liabilities that may have to be recognised in financial statements over the short-, medium- and long- term; and (e) the monetary amount and proportion (percentage) of net revenue from its business activities at material transition risk over the short-, medium- and long-term including, where relevant, the net revenue from the undertaking’s customers operating in coal, oil and gas-related activities. | ||
| Reconciliations with financial statements on material physical and transition risk | E1-9, 68 | The undertaking shall disclose reconciliations to the relevant line items or notes in the financial statements of the following: (a) significant amounts of the assets and net revenue at material physical risk (as required by paragraph 66); (b) significant amounts of the assets, liabilities, and net revenue at material transition risk (as required by paragraph 67). | ||
| Potential to pursue climate-related opportunities required by paragraph 64 | E1-9, 69 | For the disclosure of the potential to pursue climate-related opportunities required by paragraph 64 (c) the undertaking shall consider16: (a) its expected cost savings from climate change mitigation and adaptation actions; and (b) the potential market size or expected changes to net revenue from low-carbon products and services or adaptation solutions to which the undertaking has or may have access. | Reitan Eiendom vil de kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E1 Klimaendringer, inkludert beregninger av finansiell risiko og muligheter | |
| Anticipated financial effects from material physical risks | E1-9, AR69 | When disclosing the information required under paragraphs 64 (a) and 66, the undertaking shall explain whether and how: (a) it assessed the anticipated financial effects for assets and business activities at material physical risk, including the scope of application, time horizons, calculation methodology, critical assumptions and parameters and limitations of the assessment; and (b) the assessment of assets and business activities considered to be at material physical risk relies on or is part of the process to determine material physical risk as required under paragraphs 20 (b) and AR 11 and to determine climate scenarios as required under paragraphs 19 and AR 13 to AR 14. In particular, it shall explain how it has defined medium- and long-term time horizons and how these definitions are linked to the expected lifetime of the undertaking’s assets, strategic planning horizons and capital allocation plans. | Reitan Eiendom har ikke publisert en nøyaktig beregning av de finansielle påvirkningene som følge av fysiske eller overgangsrisikoer, men vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter | |
| Anticipated financial effects from transition risk | E1-9, AR72 | When disclosing the information required under paragraphs 64 (b) and 67 (a), the undertaking shall explain whether and how: (a) it has assessed the potential effects on future financial performance and position for assets and business activities at material transition risk, including the scope of application, calculation methodology, critical assumptions and parameters, and limitations of the assessment; and (b) the assessment of assets and business activities considered to be at material transition risk relies on or is part of the process to determine material transition risks as described under paragraphs 20 (c) and AR 11 and to determine scenarios as required under paragraphs AR 12 to AR 13. In particular, it shall explain how it has defined medium- and long-term time horizons and how these definitions are linked to the expected lifetime of the undertaking’s assets, strategic planning horizons and capital allocation plans. | Reitan Eiendom har ikke publisert en nøyaktig beregning av de finansielle påvirkningene som følge av fysiske eller overgangsrisikoer, men vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter | |
| Information on assets at material transition risk | E1-9, AR73 | When disclosing the information on assets at material transition risk as required under paragraphs 67 (a) and (b): (a) the undertaking shall at the very least include an estimate of the amount of potentially stranded assets (in monetary amounts and as a proportion/percentage) from the reporting year until 2030 and from 2030 to 2050. Stranded assets are understood as the active or firmly planned key assets of the undertaking with significant locked-in GHG emissions over their operating lifetime. Firmly planned key assets are those that the undertaking will most likely deploy within the next 5 years. The amount may be expressed as a range of asset values based on different climate and policy scenarios, including a scenario aligned with limiting climate change to 1.5°C. (b) the undertaking shall disclose a breakdown of the carrying value of its real estate assets, including rights-of-use assets, by energy efficiency classes. The energy efficiency shall be represented in terms of either the ranges of energy consumption in kWh/m² or the EPC21 (Energy Performance Certificate)22 label class. If the undertaking cannot obtain this information on a best-effort basis, it shall disclose the total carrying amount of the real estate assets for which the energy consumption is based on internal estimates. (c) the undertaking shall calculate the proportion (percentage) of total assets (including finance lease/right-of-use assets) at material transition risk addressed by the climate change mitigation actions based on the information disclosed under Disclosure Requirement E1-3. The total assets amount is the carrying amount on the balance sheet at the reporting date. | Reitan Eiendom vil det kommende året vurdere om selskapet har eiendeler med mulig redusert eller ingen verdi som følge av endringer i eksterne rammebetingelser relatert til klimaendringer | |
| Information on potential liabilities from material transition risks | E1-9, AR74 | When disclosing the information on potential liabilities from material transition risks required under paragraph 67(d): (a) undertakings that operate installations regulated under an emission trading scheme may include a range of potential future liabilities originating from these schemes; (b) undertakings subject to the EU ETS, may disclose the potential future liabilities that relate to their allocation plans for the period before and until 2030. The potential liability may be estimated on the basis of: i. the number of allowances held by the undertaking at the beginning of the reporting period; ii. the number of allowances to be purchased in the market yearly, i.e., before and until 2030; iii. the gap between estimated future emissions under various transition scenarios and free allocations of allowances that are known for the period until 2030, and iv. the estimated yearly cost per tonne of CO2 for which an allowance needs to be purchased; (c) In assessing its potential future liabilities, the undertaking may consider and disclose the number of Scope 1 GHG emission allowances within regulated emission trading schemes and the cumulative number of emission allowances stored (from previous allowances) at the beginning of the reporting period; (d) undertakings disclosing volumes of carbon credits planned to be cancelled in the near future (Disclosure Requirement E1-7) may disclose the potential future liabilities associated with those based on existing contractual agreements; (e) the undertaking may also include its monetised gross Scope 1, 2 and total GHG emissions (in monetary units) calculated as follows: i. monetised Scope 1 and 2 GHG emissions in the reporting year by the following formula (See page 38 in ESRS E1). ii. monetised total GHG emissions in the reporting year by the following formula (See page 39 in ESRS E1). iii. by use of a lower, middle and upper cost rate23 for GHG emissions (e.g., market carbon price and different estimates for the societal costs of carbon) and reasons for selecting them. | Reitan Eiendom har på nåværende tidspunkt ingen finansielle forpliktelser som følge av selskapets definerte overgangsrisikoer. |
ESRS E2
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Policies related to pollution | E2-1, 12-14 | - The undertaking shall describe its policies adopted to manage its material impacts, risks and opportunities related to pollution prevention and control. - The disclosure required by paragraph 12 shall contain the information on the policies the undertaking has in place to manage its material impacts, risks and opportunities related to pollution in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. | Miljøpolicyen beskriver selskapets retningslinjer og forpliktelser til kontinuerlig forbedre sitt miljøarbeid. På generelt nivå skal Reitan Eiendom bidra til bærekraftig eiendomsutvikling og forvaltning, uten vesentlig skade på miljø eller mennesker. Det kommende året vil selskapet tydeliggjøre arbeidet for å redusere og motvirke forurensning av luft, jord og vann, samt kontrollere effekten av implementerte tiltak | |
| How its policies address the following areas where material | E2-1, 15 | The undertaking shall indicate, with regard to its own operations and its upstream and donwstream value chain, whether and how its policies address the following areas where material: (a) mitigating negative impacts related to pollution of air, water and soil including prevention and control; (b) substituting and minimising the use of substances of concern, and phasing out substances of very high concern, in particular for non-essential societal use and in consumer products; and (c) avoiding incidents and emergency situations, and if and when they occur, controlling and limiting their impact on people and the environment. | Miljøpolicyen beskriver selskapets retningslinjer og forpliktelser til kontinuerlig forbedre sitt miljøarbeid. På generelt nivå skal Reitan Eiendom bidra til bærekraftig eiendomsutvikling og forvaltning, uten vesentlig skade på miljø eller mennesker. Det kommende året vil selskapet tydeliggjøre arbeidet for å redusere og motvirke forurensning av luft, jord og vann, samt kontrollere effekten av implementerte tiltak | |
| Actions and resources related to pollution | E2-2, 18 | The description of the pollution-related action plans and resources shall contain the information prescribed in ESRS 2 MDR-A Actions and resources in relation to material sustainability matters. | Reitan Eiendom vil det kommende året etablere rutiner for å samle inn informasjon om tiltak for å motvirke forurensning i henhold til ESRS E2. Selskapet følger til en hver tid gjeldende reguleringer og etterstrebe å redusere forurensning til luft, jord og vann i selskapets drift og verdikjede. | |
| Which layer in the mitigation hierarchy an action and resources can be allocated | E2-2, 19 | In addition to ESRS 2 MDR-A, the undertaking may specify to which layer in the following mitigation hierarchy an action and resources can be allocated: (a) avoid pollution including any phase out of materials or compounds that have a negative impact (prevention of pollution at source); (b) reduce pollution, including: any phase-out of materials or compounds; meeting enforcement requirements such as Best Available Techniques (BAT) requirements; or meeting the Do No Significant Harm criteria for pollution prevention and control according to the EU Taxonomy Regulation and its Delegated Acts (minimisation of pollution); and (c) restore, regenerate and transform ecosystems where pollution has occurred (control of the impacts both from regular activities and incidents). | Reitan Eiendom vil det kommende året etablere rutiner for å samle inn informasjon om tiltak for å motvirke forurensning i henhold til ESRS E2. Selskapet følger til en hver tid gjeldende reguleringer og etterstrebe å redusere forurensning til luft, jord og vann i selskapets drift og verdikjede. | |
| Actions and resources related to pollution | E2-2, AR13 | Where actions extend to upstream or downstream value chain engagements, the undertaking shall provide information on the types of actions reflecting these engagements. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E2 Forurensning, inkludert beregninger og målsettinger. | |
| Information on site-level action plans | E2-2, AR15 | Where relevant to achieve its pollution-related policy objectives and targets, the undertaking may provide information on site-level action plans. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E2 Forurensning, inkludert beregninger og målsettinger. | |
| Targets related to pollution | E2-3, 22 | The description of targets shall contain the information requirements defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E2 Forurensning, inkludert beregninger og målsettinger. | |
| Indication on whether and how its targets relate to the prevention and control | E2-3, 23 | The disclosure required by paragraph 20 shall indicate whether and how its targets relate tothe prevention and control of: (a) air pollutants and respective specific loads; (b) emissions to water and respective specific loads; (c) pollution to soil and respective specific loads; and (d) substances of concern and substances of very high concern. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E2 Forurensning, inkludert beregninger og målsettinger. | |
| Contextual information, whether the targets that it has set and presented are mandatory | E2-3, 25 | The undertaking shall specify as part of the contextual information, whether the targets that it has set and presented are mandatory (required by legislation) or voluntary. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E2 Forurensning, inkludert beregninger og målsettinger. | |
| Pollution of air, water and soil | E2-4, 26-28 | - The undertaking shall disclose the pollutants that it emits through its own operations, as well as the microplastics it generates or uses. - The undertaking shall disclose the amounts of: (a) each pollutant listed in Annex II of Regulation (EC) No 166/2006 of the European Parliament and of the Council 1 (European Pollutant Release and Transfer Register “EPRTR Regulation”)emitted to air, water and soil, with the exception of emissions of GHGs which are disclosed in accordance with ESRS E1 Climate Change2; (b) microplastics generated or used by the undertaking. | Reitan Eiendom vil det kommende året definere måleparameterne for vesentlig forurensning av luft, vann og jord i verdikjede og egen drift, samt etablere rutiner for datainnsamling og metodikk. Som eiendomsforvalter, anses ikke utslipp av mikroplast som vesentlig for Reitan Eiendom. Selskapet anerkjenner samtidig at utslipp av mikroplast forekommer i oppstrømsverdikjede gjennom transport og på byggeplass under nyetableringer eller rehabilitering. Da arbeidet gjennomføres av Reitan Eiendoms leverandører, forventer selskapet at gjeldende leverandører implementerer tilstrekkelig tiltak for å redusere de negative konsekvensene knyttet til mikroplast. Selskapet vil mot neste rapportering vurdere å inkludere mikroplast som en del av eksisterende miljøpolicy og leverandørscreening. | |
| Pollution of air, water and soil, description of context | E2-4, 30 | The undertaking shall put its disclosure into context and describe: (a) the changes over time, (b) the measurement methodologies; and (c) the process(es) to collect data for pollution-related accounting and reporting, including the type of data needed and the information sources. | Reitan Eiendom vil det kommende året definere måleparameterne for vesentlig forurensning av luft, vann og jord i verdikjede og egen drift, samt etablere rutiner for datainnsamling og metodikk. | |
| Reasons for choosing inferior methodology | E2-4, 31 | When an inferior methodology compared to direct measurement of emissions is chosen to quantify emissions, the reasons for choosing this inferior methodology shall be outlined by the undertaking. If the undertaking uses estimates, it shall disclose the standard, sectoral study or sources which form the basis of its estimates, as well as the possible degree of uncertainty and the range of estimates reflecting the measurement uncertainty. | Reitan Eiendom vil det kommende året definere måleparameterne for vesentlig forurensning av luft, vann og jord i verdikjede og egen drift, samt etablere rutiner for datainnsamling og metodikk. | |
| Substances of concern and substances of very high concern | E2-5, 32-34 | - The undertaking shall disclose information on the production, use, distribution, commercialisation and import/export of substances of concern and substances of very high concern, on their own, in mixtures or in articles. - The disclosure required by paragraph 32 shall include the total amounts of substances of concern that are generated or used during the production or that are procured, and the total amounts of substances of concern that leave its facilities as emissions, as products, or as part of products or services split into main hazard classes of substances of concern. | Reitan Eiendom har på nåværende tidspunkt ikke gjennomført konkrete målinger av utslipp i eiendomsporteføljen av "substances of concern" eller "subtances of very high concern". Selskapet følger til en hver tid gjeldende reguleringer tilknyttet inneklima og vil fremover kartlegge hvilke "substances" det er relevant å gjennomføre målinger for på selskapets eiendommer. | |
| Separate information for substances of very high concern | E2-5, 35 | The undertaking shall present separately the information for substances of very high concern. | Reitan Eiendom har på nåværende tidspunkt ikke gjennomført konkrete målinger av utslipp i eiendomsporteføljen av "substances of concern" eller "subtances of very high concern". Selskapet følger til en hver tid gjeldende reguleringer tilknyttet inneklima og vil fremover kartlegge hvilke "substances" det er relevant å gjennomføre målinger for på selskapets eiendommer. | |
| Anticipated financial effects from material pollution- related risks and opportunities | E2-6, 36-37 | - The undertaking shall disclose the anticipated financial effects of material pollution related risks and opportunities. - The information required by paragraph 36 is in addition to the information on current financial effects on the undertaking’s, financial position, financial performance and cash flows for the reporting period required under ESRS 2 SBM-3 para 48 (d). | Selskapet vil det kommende året etterstrebe kvantifisering av potensielle eller forventede finansielle effekter fra vesentlige risikoer og muligheter tilknyttet forurensning. | |
| Anticipated financial effects | E2-6, 39 | The disclosure shall include: (a) a quantification of the anticipated financial effects in monetary terms before considering pollution-related actions, or where not possible without undue cost or effort, qualitative information. For financial effects arising from opportunities, a quantification is not required if it would result in disclosure that does not meet the qualitative characteristics of information (see ESRS 1 Appendix B Qualitative characteristics of information); (b) a description of the effects considered, the related impacts and the time horizons in which they are likely to materialise; and (c) the critical assumptions used to quantify the anticipated financial effects, as well as the sources and level of uncertainty of those assumptions. | Selskapet vil det kommende året etterstrebe kvantifisering av potensielle eller forventede finansielle effekter fra vesentlige risikoer og muligheter tilknyttet forurensning. | |
| Information provided shall include substances of concern | E2-6, 40 | The disclosure shall include: (a) a quantification of the anticipated financial effects in monetary terms before considering pollution-related actions, or where not possible without undue cost or effort, qualitative information. For financial effects arising from opportunities, a quantification is not required if it would result in disclosure that does not meet the qualitative characteristics of information (see ESRS 1 Appendix B Qualitative characteristics of information); (b) a description of the effects considered, the related impacts and the time horizons in which they are likely to materialise; and (c) the critical assumptions used to quantify the anticipated financial effects, as well as the sources and level of uncertainty of those assumptions. | Reitan Eiendom har på nåværende tidspunkt ikke gjennomført konkrete målinger av utslipp i eiendomsporteføljen av "substances of concern" eller "subtances of very high concern". Selskapet følger til en hver tid gjeldende reguleringer tilknyttet inneklima og vil fremover kartlegge hvilke "substances" det er relevant å gjennomføre målinger for på selskapets eiendommer. Potensielle eller forventede finansielle effekter hvor "substances of concern" er involvert, vil spesifiseres i fremtidig rapportering. | |
| Relevant contextual information | E2-6, 41 | The undertaking shall disclose any relevant contextual information including a description of material incidents and deposits whereby pollution had negative impacts on the environment and/or is expected to have negative effects on the undertaking’s financial cash flows, financial position and financial performance with short-, medium- and long-term time horizons. | Selskapet vil det kommende året etterstrebe kvantifisering av potensielle eller forventede finansielle effekter fra vesentlige risikoer og muligheter tilknyttet forurensning. | |
| Description of the process to identify and assess material impacts, risks and opportunities | E2.IRO-1, 11 | The undertaking shall describe the process to identify material impacts, risks and opportunities and shall provide information on: (a) whether the undertaking has screened its site locations and business activities in order to identify its actual and potential pollution-related impacts, risks and opportunities in its own operations and upstream and downstream value chain, and if so, the methodologies, assumptions and tools used in the screening; (b) whether and how the undertaking has conducted consultations, in particular with affected communities. |
ESRS E5
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| null | E5-1, 12-14 | - The undertaking shall describe its policies adopted to manage its material impacts, risks and opportunities related to resource use and circular economy. - The disclosure required by paragraph 12 shall contain the information on the policies the undertaking has in place to manage its material impacts, risks and opportunities related to resource use and circular economy in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. | ||
| Summary of whether and how its policies address the following matters | E5-1, 15 | In the summary, the undertaking shall indicate whether and how its policies address the following matters where material: (a) transitioning away from use of virgin resources, including relative increases in use of secondary (recycled) resources; (b) sustainable sourcing and use of renewable resources. | Reitan Eiendom vil det kommende året utarbeide eksisterende miljøpolicy for å etterkomme rapporteringspunkter i ESRS E5. | |
| Policies related to resource use and circular economy | E5-1, AR9 | When providing information on its policies, the undertaking shall consider whether and how its policies address: (a) the waste hierarchy: (a) prevention; (b) preparing for re-use; (c) recycling; (d) other recovery, e.g., energy recovery; and (e) disposal. In this context, the waste treatment cannot be considered as a recovery; (b) the prioritisation of the avoidance or minimisation waste (Re-use, Repair, Refurbish, Remanufacture and Repurpose) over waste treatment (Recycling). The concepts of eco-design4, waste as a resource or post- consumer waste (at the end of a consumer- product lifecycle), should also be taken into consideration. | Reitan Eiendom vil det kommende året utarbeide eksisterende miljøpolicy for å etterkomme rapporteringspunkter i ESRS E5. | |
| Actions and resources related to resource use and circular economy | E5-2, 17-19 | - The undertaking shall disclose its resource use and circular economy actions and the resources allocated to their implementation. - The description of the resource use and circular economy-related actions and resources allocated shall follow the principles defined in ESRS 2 MDR-A Actions and resources in relation to material sustainability matters. | Reitan Eiendom vil etterstrebe å møte kravene i henhold til ESRS 2 MDR-A i beskrivelsen av tiltakene vi jobber med. | |
| Specify whether and how an action and resources cover | E5-2, 20 | In addition to ESRS 2 MDR-A, the undertaking may specify whether and how an action and resources cover: (a) higher levels of resource efficiency in use of technical and biological materials and water, particularly in relation to critical raw materials and rare earths as listed in the Raw Materials Information System; (b) higher rates of use of secondary raw materials (recyclates); (c) application of circular design, leading to increased product durability and optimisation of use, and higher rates of: Reuse, Repair, Refurbishing, Remanufacture, Repurposing and Recycling. (d) application of circular business practices such as (i) value retention actions (maintenance, repair, refurbishing, remanufacturing, component harvesting, upgrading and reverse logistics, closed loop systems, second-hand retailing), (ii) value maximisation actions (product-service systems, collaborative and sharing economy business models), (iii) end-of-life actions (recycling, upcycling, extended producer responsibility), and (iv) systems efficiency actions (industrial symbiosis); (e) actions taken to prevent waste generation in the undertaking’s upstream and downstream value chain; and (f) optimistation of waste management in line with the waste hierarchy. | Reitan Eiendom vil det kommende året jobbe med å kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS E5. | |
| Actions and resources in relation to resource use and circular economy | E5-2, AR11 | When providing information under paragraph 17 and considering that resources are shared and that circular economy strategies may require collective actions, the undertaking may specify the actions taken to engage with its upstream and downstream value chain and/or its local network on the development of collaborations or initiatives increasing the circularity of products and materials. | Reitan Eiendom vil det kommende året jobbe med å kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS E5. | |
| Description of contribution to circular economy | E5-2, AR12 | In particular, the undertaking may specify the following: (a) how it contributes to circular economy, including for instance smart waste collection systems; (b) the other stakeholders involved in the collective actions: competitors, suppliers, retailers, customers, other business partners, local communities and authorities, government agencies; (c) a description of the organisation of the collaboration or initiative, including the specific contribution of the undertaking and the roles of the different stakeholders in the project. | Reitan Eiendom vil det kommende året jobbe med å utarbeide strategien vår for å øke sorteringsgrad og minimere avfall. | |
| Targets related to resource use and circular economy | E5-3, 21-23 | - The undertaking shall disclose the resource use and circular economy-related targets it has set. - The description of the targets shall contain the information requirements defined in ESRS 2 MDR-T Tracking effectiveness of policies and actions through targets. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E5 Sirkulærøkonomi, inkludert beregninger og målsettinger. | |
| Targets relating to resource inflows and resource outflows | E5-3, 24 | The disclosure required by paragraph 21 shall indicate whether and how the undertaking’s targets relate to resource inflows and resource outflows, including waste and products and materials, and, more specifically to: (a) the increase of circular product design (including for instance design for durability, dismantling, reparability, recyclability etc); (b) the increase of circular material use rate; (c) the minimisation of primary raw material; (d) sustainable sourcing and use (in line with the cascading principle) of renewable resources; (e) the waste management, including preparation for proper treatment; and (f) other matters related to resource use or circular economy. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E5 Sirkulærøkonomi, inkludert beregninger og målsettinger. | |
| Layer of the waste hierarchy | E5-3, 25 | The undertaking shall specify to which layer of the waste hierarchy the target relates. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E5 Sirkulærøkonomi, inkludert beregninger og målsettinger, relatert til avfallspyramiden. | |
| Ecological thresholds and entity-specific allocations taken into consideration | E5-3, 26 | In addition to ESRS 2 MDR-T, the undertaking may specify whether ecological thresholds and entity-specific allocations were taken into consideration when setting targets. If so, the undertaking may specify: (a) the ecological thresholds identified, and the methodology used to identify such thresholds; (b) whether or not the thresholds are entity-specific and if so, how they were determined; and (c) how responsibility for respecting identified ecological thresholds is allocated in the undertaking. | Reitan Eiendom vil det kommende året jobbe med å kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS E5. | |
| Contextual information of the targets | E5-3, 27 | The undertaking shall specify as part of the contextual information, whether the targets it has set and presented are mandatory (required by legislation) or voluntary. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS E5 Sirkulærøkonomi, inkludert beregninger og målsettinger. | |
| Resource inflows | E5-4, 28-30 | - The undertaking shall disclose information on its resource inflows related to its material impacts, risks and opportunities. - The disclosure required by paragraph 28 shall include a description of its resource inflows where material: products (including packaging) and materials (specifying critical raw materials and rare earths), water and property, plant and equipment used in the undertaking’s own operations and along its upstream value chain. | Reitan Eiendom vil det kommende året jobbe med å kartlegge verdikjeden samt hvor materialene vi kjøper kommer fra. | |
| Materials used to manufacture products and services | E5-4, 31 | When an undertaking assesses that resource inflows is a material sustainability matter, it shall disclose the following information about the materials used to manufacture the undertaking’s products and services during the reporting period, in tonnes or kilogrammes: (a) the overall total weight of products and technical and biological materials used during the reporting period; (b) the percentage of biological materials (and biofuels used for non-energy purposes) used to manufacture the undertaking’s products and services (including packaging) that is sustainably sourced, with the information on the certification scheme used and on the application of the cascading principle; and (c) the weight in both absolute value and percentage, of secondary reused or recycled components, secondary intermediary products and secondary materials used to manufacture the undertaking’s products and services (including packaging). | Reitan Eiendom har på nåværende tidspunkt ikke oversikt over mengden materialer som benyttes i selskapets prosjekter, men vil det kommende året jobbe med å kartlegge verdikjeden og materialene vi bruker. | |
| Information on the methodologies used to calculate the data | E5-4, 32 | The undertaking shall provide information on the methodologies used to calculate the data. It shall specify whether the data is sourced from direct measurement or estimations, and disclose the key assumptions used. | Reitan Eiendom har på nåværende tidspunkt ikke oversikt over mengden materialer som benyttes i selskapets prosjekter, men vil det kommende året jobbe med å kartlegge verdikjeden og materialene vi bruker. | |
| Transparency on the materials that are sourced | E5-4, AR22 | When the undertaking is subject to paragraph 31, it may also provide transparency on the materials that are sourced from by-products/waste stream (e.g., offcuts of a material that has not previously been in a product). | Reitan Eiendom har på nåværende tidspunkt ikke oversikt over mengden bi-produkter eller produkter fra avfall som benyttes i selskapets prosjekter, og vil jobbe det kommende året for å kartlegge disse. | |
| Avoidance of overlap and double counting between categories of reused, recycled | E5-4, AR25 | In cases where there is an overlap between categories of reused, recycled, the undertaking shall specify how double counting was avoided and the choices that were made. | Reitan Eiendom vil det kommende året jobbe med å kartlegge avfall og forsikre at dobbelttelling ikke er eller blir et problem. | |
| Resource outflows, Products and materials | E5-5, 33-35 | - The undertaking shall disclose information on its resource outflows, including waste, related to its material impacts, risks and opportunities. - The undertaking shall provide a description of the key products and materials that come out of the undertaking’s production process and that are designed along circular principles, including durability, reusability, repairability, disassembly, remanufacturing, refurbishment, recycling, recirculation by the biological cycle, or optimisation of the use of the product or material through other circular business models. | Reitan Eiendom vil det kommende året jobbe med å måle på farlig avfall og rapportere i henhold til kravene i ESRS E5. | |
| Products and materials, durability and packaging | E5-5, 36 | Undertakings for which outflows are material shall disclose: (a) The expected durability of the products placed on the market by the undertaking, in relation to the industry average for each product group; (b) The reparability products, using an established rating system, where possible; (c) The rates of recyclable content in products and their packaging. | Ikke vesentlig for Reitan Eiendom | |
| Waste | E5-5, 37 | The undertaking shall disclose the following information on its total amount of waste from its own operations, in tonnes or kilogrammes: (a) the total amount of waste generated ; (b) the total amount by weight diverted from disposal, with a breakdown between hazardous waste and non-hazardous waste and a breakdown by the following recovery operation types: i. preparation for reuse; ii. recycling; and iii. other recovery operations. (c) the amount by weight directed to disposal by waste treatment type and the total amount summing all three types, with a breakdown between hazardous waste and non-hazardous waste. The waste treatment types to be disclosed are: i. incineration; ii. landfill; and iii. other disposal operations; (d) the total amount and percentage of non-recycled waste(2). | ||
| Waste specifications | E5-5, 38 | When disclosing the composition of the waste, the undertaking shall specify: (a) the waste streams relevant to its sector or activities (e.g. tailings for the undertaking in the mining sector, electronic waste for the undertaking in the consumer electronics sector, or food waste for the undertaking in the agriculture or in the hospitality sector); and; (b) the materials that are present in the waste (e.g. biomass, metals, non-metallic minerals, plastics, textiles, critical raw materials and rare earths). | ||
| Hazardous waste | E5-5, 39 | The undertaking shall also disclose the total amount of hazardous waste and radioactive waste generated by the undertaking, where radioactive waste is defined in Article 3(7) of Council Directive 2011/70/Euratom(3). | ||
| Contextual information on the methodologies used to calculate the data | E5-5, 40 | The undertaking shall provide contextual information on the methodologies used to calculate the data and in particular the criteria and assumptions used to determine and classify products designed along circular principles under paragraph 35. It shall specify whether the data is sourced from direct measurement or estimations; and disclose the key assumptions used. | ||
| Engagement in product end-of-life waste management | E5-5, AR28 | The undertaking may disclose its engagement in product end-of-life waste management, for example through extended producer responsibility schemes or take-back schemes. | Ikke vesentlig for Reitan Eiendom | |
| Anticipated financial effects from material resource use and circular economy-related risks and opportunities | E5-6, 41-43 | - The undertaking shall disclose the anticipated financial effects of material risks and opportunities arising from resource use and circular economy-related impacts. - The disclosure shall include: (a) a quantification of the anticipated financial effects in monetary terms before considering resource use and circular economy-related actions, or where not possible without undue cost or effort, qualitative information. For financial effects arising from material opportunities, a quantification is not required if it would result in disclosure that does not meet the qualitative characteristics of information (see ESRS 1 Appendix B Qualitative characteristics of information); (b) a description of the effects considered, the impacts and dependencies to which they relate and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify the anticipated financial effects, as well as the sources and level of uncertainty of those assumptions. | Reitan Eiendom vil det kommende året oppdatere klima og naturrisiko rapporten til å inkludere risiko på eiendommer. | |
| Assessment of its related products and services at risk over the short-, medium- and long-term | E5-6, AR35 | The undertaking may include an assessment of its related products and services at risk over the short-, medium- and long-term, explaining how these are defined, how financial amounts are estimated, and which critical assumptions are made. | Reitan Eiendom vil det kommende året oppdatere klima og naturrisiko rapporten til å inkludere risiko på eiendommer. | |
| Processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities | E5.IRO-1, 11 | The undertaking shall describe the process to identify material impacts, risks and opportunities related to resource use and circular economy, in particular regarding resource inflows, resource outflows and waste, and shall provide information on: (a) whether the undertaking has screened its assets and activities in order to identify its actual and potential impacts, risks and opportunities in its own operations and its upstream and downstream value chain, and if so, the methodologies, assumptions and tools used in the screening; (b) whether and how the undertaking has conducted consultations, in particular, with affected communities. | ||
| Considerations when providing information on the outcome of the materiality assessment | E5.IRO-1, AR7 | When providing information on the outcome of the materiality assessment, the undertaking shall consider: (a) a list of business units associated to resource use and circular economy material impacts, risks and opportunities in the context of the products and services of the undertaking and the waste it generates; (b) a list and prioritisation of the material resources used by the undertaking; (c) the material impacts and risks of staying in business as usual; (d) the material opportunities related to a circular economy; (e) the material impacts and risks of a transition to a circular economy; and (f) the stages of the value chain where resource use, risks and negative impacts are concentrated. |
ESRS S1
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Policies related to own workforce | S1-1, 17-19 | - The undertaking shall describe its policies adopted to manage its material impacts on its own workforce, as well as associated material risks and opportunities. - The disclosure required by paragraph 17 shall contain the information on the undertaking’s policies to manage its material impacts, risks and opportunities related to its own workforce in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. In addition, the undertaking shall specify if such policies cover specific groups within its own workforce or all of its own workforce. | ||
| Explanations of significant changes to the policies adopted during the reporting year | S1-1, AR10 | The undertaking shall consider whether explanations of significant changes to the policies adopted during the reporting year (for example, new expectations for foreign subsidiaries, new or additional approaches to due diligence and remedy) provide contextual information for users and may disclose such explanations. This includes policies and commitments of the undertaking to prevent or mitigate the risks and negative impacts on people in its own workforce of reducing carbon emissions and transitioning to greener and climate-neutral operations as well as to provide opportunities for the workforce such as job creation and upskilling, including explicit commitments to a ‘just transition’. | Det har ikke forkommet noen vesentlige endringer i styringsdokumentene til Reitan Eiendom i 2023, men selskapet vil det kommende året se på å justere relevante dokumenter i henhold til bærekraftsstrategien. | |
| Human rights policy commitments | S1-1, 20 | The undertaking shall describe its human rights policy commitments3 that are relevant to its own workforce, including those processes and mechanisms to monitor compliance with the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work and the OECD Guidelines for Multinational Enterprises4. In its disclosure it shall focus on those matters that are material in relation to, as well as its general approach to: (a) respect for the human rights, including labour rights, of people in its own workforce; (b) engagement with people in its own workforce; and (c) measures to provide and/or enable remedy for human rights impacts. | ||
| Alignment with relevant internationally recognised instruments | S1-1, 21 | The undertaking shall disclose whether and how its policies with regard to its own workforce are aligned with relevant internationally recognised instruments, including the UN Guiding Principles on Business and Human Rights(5). | ||
| Policies explicitly address trafficking in human beings, forced labour or compulsory labour and child labour | S1-1, 22 | The undertaking shall state whether its policies in relation to its own workforce explicitly address trafficking in human beings99, forced labour or compulsory labour and child labour. | Reitan Eiendom vil det kommende året jobbe med å imøtekomme kravene i rapporteringspunktene i ESRS S1, og utarbeide mennekserettighetspolicyen. | |
| Workplace accident prevention policy or management system is in place | S1-1, 23 | The undertaking shall state whether it has a workplace accident prevention policy or management system(6). | ||
| Specific policies aimed at the elimination of discrimination | S1-1, 24 | The undertaking shall disclose: (a) whether it has specific policies aimed at the elimination of discrimination, including harassment, promoting equal opportunities and other ways to advance diversity and inclusion; (b) whether the following grounds for discrimination are specifically covered in the policy: racial and ethnic origin, colour, sex, sexual orientation, gender identity, disability, age, religion, political opinion, national extraction or social origin, or other forms of discrimination covered by Union regulation and national law; (c) whether the undertaking has specific policy commitments related to inclusion or positive action for people from groups at particular risk of vulnerability in its own workforce and, if so, what these commitments are; and (d) whether and how these policies are implemented through specific procedures to ensure discrimination is prevented, mitigated and acted upon once detected, as well as to advance diversity and inclusion in general. | ||
| Types of communication of its policies | S1-1, AR14 | The undertaking may provide an illustration of the types of communication of its policies to those individuals, group of individuals or entities for whom they are relevant, either because they are expected to implement them (for example, the undertaking’s employees, contractors and suppliers), or because they have a direct interest in their implementation (for example, people in its own workforce, investors). It may disclose communication tools and channels (for example, flyers, newsletters, dedicated websites, social media, face to face interactions, workers’ representatives), aimed at ensuring that the policy is accessible and that different audiences understand its implications. The undertaking may also explain how it identifies and removes potential barriers for dissemination, such as through translation into relevant languages or the use of graphic depictions. | Reitan Eiendom vil jobbe med å etterkomme vesentlige rapporteringspunkter, samt bearbeide en forklaring på kommunikasjon rundt selskapets policyer. | |
| Qualifications, skills and experience the basis for the recruitment, placement, training | S1-1, AR17 | AR 17. The undertaking may disclose whether it: (a) has policies and procedures which make qualifications, skills and experience the basis for the recruitment, placement, training and advancement at all levels, while accounting for the fact that some individuals may have more difficulty than others to acquire such qualifications, skills and experience; (b) assigns responsibility at top management level for equal treatment and opportunities in employment, issue clear company-wide policies and procedures to guide equal employment practices, and link advancement to desired performance in this area; (c) provides staff training on non-discrimination policies and practices, with a particular focus on middle and upper management to raise awareness and address resolution strategies for preventing and addressing systemic and incidental discrimination; (d) makes adjustments to the physical environment to ensure health and safety for workers, customers and other visitors with disabilities; (e) evaluates whether job requirements have been defined in a way that could systematically disadvantage certain groups; (f) keeps up-to-date records on recruitment, training and promotion that provide a transparent view of opportunities for employees and their progression within the undertaking; (g) puts in place grievance procedures to address complaints, handle appeals and provide recourse for employees (especially in the context of negotiations and collective agreements) when discrimination is identified, and is alert to formal structures and informal cultural issues that can prevent employees from raising concerns and grievances; and (h) has programs to promote access to skills development. | Reitan Eiendom vil vurdere hvilke valgfrie rapporteringspunkter selksapet vil rapportere på, samt utvikle relevante forklaringer og beregninger til disse. | |
| Processes for engaging with own workforce and workers’ representatives about impacts | S1-2, 25-27 | - The undertaking shall disclose its general processes for engaging with people in its own workforce and workers' representatives about actual and potential impacts on its own workforce. - The undertaking shall disclose whether and how the perspectives of its own workforce inform its decisions or activities aimed at managing the actual and potential impacts on its own workforce. This shall include, where relevant, an explanation of: (a) whether engagement occurs directly with the undertaking’s own workforce or workers' representatives; (b) the stage(s) at which engagement occurs, the type of engagement and frequency of the engagement; (c) the function and the most senior role within the undertaking that has operational responsibility for ensuring that this engagement happens and that the results inform the undertaking’s approach; (d) where applicable, a Global Framework Agreement or other agreements that the undertaking has with workers' representatives related to the respect of human rights of its own workforce, including an explanation of how the agreement enables the undertaking to gain insight into the perspectives of its own workforce; and (e) where applicable, how the undertaking assesses the effectiveness of its engagement with its own workforce, including, where relevant, any agreements or outcomes that result. | Reitan Eiendom vil sikre at styret eller relevante personer i ledelsen har ansvar for oppfølging av engagement i verdikjeden og egne ansatte. | |
| Disclosure of steps taken to gain insight into perspectives of people in its own workforce that may be particularly vulnerable to impacts and (or) marginalised | S1-2, 28 | Where applicable, the undertaking shall disclose the steps it takes to gain insight into the perspectives of people in its own workforce who may be particularly vulnerable to impacts and/or marginalised (for example, women, migrants, people with disabilities). | Reitan Eiendom vil fortsette med årlige medarbeiderundersøkelser for å forsikre inkludering og engasjement hos de ansatte. | |
| Statement in case the undertaking has not adopted a general process to engage with its own workforce | S1-2, 29 | If the undertaking cannot disclose the above required information because it has not adopted a general process to engage with its own workforce, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a process in place. | Reitan Eiendom gjennomfører årlige medarbeiderundersøkelser for å hindre og motvirke negativ påvirkning. | |
| Disclosure of the following information in relation to paragraph 24 | S1-2, AR25 | (a) how it engages with at-risk or persons in vulnerable situations (for example whether it takes specific approaches and gives special attention to potential barriers); (b) how it takes into account potential barriers to engagement with people in its workforce (for example, language and cultural differences, gender and power imbalances, divisions within a community or group); (c) how it provides people in its workforce with information that is understandable and accessible through appropriate communication channels; (d) any conflicting interests that have arisen among its workforce and how the undertaking has resolved these conflicting interests; and (e) how it seeks to respect the human rights of all stakeholders engaged, for example, their rights to privacy, freedom of expression, and peaceful assembly and protest. | Reitan Eiendom vil det kommende året jobbe videre for å jobber å engasjere med ansatte som anses å være risikoutsatte eller utsatt for sårbare situasjoner. | |
| Information about effectiveness of processes for engaging with ist own workforce from previous reporting periods | S1-2, AR26 | AR 26. The undertaking may also report information about the effectiveness of processes for engaging with its own workforce from previous reporting periods. This applies in cases where the undertaking has assessed the effectiveness of these processes or derived lessons during the current reporting period. Processes used to track effectiveness can include internal or external auditing or verification, impact assessments, measurement systems, stakeholder feedback, grievance mechanisms, external performance ratings, and benchmarking. | Reitan Eiendom vil det kommende året jobbe med å kartlegge resultater på tiltak e.l. ovenfor egne ansatte siden forrige rapporteringsår. | |
| Processes to remediate negative impacts and channels for own workforce to raise concerns | S1-3, 30-32 | - The undertaking shall describe the processes it has in place to provide for or cooperate in the remediation of negative impacts on people in its own workforce that the undertaking is connected with, as well as channels available to its own workforce to raise concerns and have them addressed. - The undertaking shall describe the processes in place to cover the matters defined within paragraph 2 of the Objective section by disclosing the following information: (a) its general approach to and processes for providing or contributing to remedy where it has caused or contributed to a material negative impact on people in its own workforce, including whether and how the undertaking assesses that the remedy provided is effective; (b) any specific channels it has in place for its own workforce to raise their concerns or needs directly with the undertaking and have them addressed, including whether these are established by the undertaking itself and/or through participation in third-party mechanisms; (c) whether or not the undertaking has a grievance/complaints handling mechanism related to employee matters7; and (d) the processes through which the undertaking supports the availability of such channels in the workplace of its own workforce; and (e) how it tracks and monitors issues raised and addressed, and, how it ensures the effectiveness of the channels, including through the involvement of stakeholders who are intended users. | ||
| Third-party mechanisms are accessible to all own workforce | S1-3, AR29 | Third party mechanisms could include those operated by the government, NGOs, industry associations and other collaborative initiatives. The undertaking may disclose whether these are accessible to all of its own workforce (or workers’ representatives or, in their absence, individuals or organisations acting on their behalf or who are otherwise in a position to be aware of negative impacts). | ||
| Disclosure of how own workforce and their workers' representatives are able to access channels at level of undertaking they are employed by or contracted to work for | S1-3, AR30 | The undertaking shall consider whether and how people in its own workforce that may be affected and their workers' representatives are able to access channels at the level of the undertaking they are employed by, or contracted to work for, in relation to each material impact. Relevant channels may include hotlines, trade unions (where people in the workforce are unionised) or works councils, or other grievance mechanisms operated by the relevant undertaking or by a third party. | ||
| Grievance or complaints handling mechanisms related to employee matters exist | S1-3, 32 | The undertaking shall describe the processes in place to cover the matters defined within paragraph 2 of the Objective section by disclosing the following information: (a) its general approach to and processes for providing or contributing to remedy where it has caused or contributed to a material negative impact on people in its own workforce, including whether and how the undertaking assesses that the remedy provided is effective; (b) any specific channels it has in place for its own workforce to raise their concerns or needs directly with the undertaking and have them addressed, including whether these are established by the undertaking itself and/or through participation in third-party mechanisms; (c) whether or not the undertaking has a grievance/complaints handling mechanism related to employee matters7; and (d) the processes through which the undertaking supports the availability of such channels in the workplace of its own workforce; and (e) how it tracks and monitors issues raised and addressed, and, how it ensures the effectiveness of the channels, including through the involvement of stakeholders who are intended users. | ||
| Disclosure of whether and how it is assessed that its own workforce is aware of and trust structures or processes as way to raise their concerns or needs and have them addressed | S1-3, 33 | The undertaking shall disclose whether and how it assesses that people in its own workforce are aware of, and trust, these structures or processes as a way to raise their concerns or needs and have them addressed. In addition, the undertaking shall disclose whether it has policies in place regarding the protection of individuals that use them, including workers’ representatives, against retaliation. If such information has been disclosed in accordance with ESRS G1-1, the undertaking may refer to that information. | ||
| 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 | S1-4, 35 | The undertaking shall disclose how it takes action to address material negative and positive impacts, and to manage material risks and pursue material opportunities related to its own workforce, and the effectiveness of those actions. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte. | |
| Action plans and resources to manage its material impacts, risks, and opportunities related to its own workforce [see ESRS 2 - MDR-A] | S1-4, 37 | The undertaking shall provide a summarised description of the action plans and resources to manage its material impacts, risks, and opportunities related to its own workforce in accordance with ESRS 2 MDR-A Actions and resources in relation to material sustainability matters. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte. | |
| In relation to the material impacts related to its own workforce, the undertaking shall describe | S1-4, 38 | (a) actions taken, planned or underway to prevent or mitigate material negative impacts on its own workforce; (b) whether and how it has taken action to provide or enable remedy in relation to an actual material impact; (c) any additional actions or initiatives it has in place with the primary purpose of delivering positive impacts for its own workforce; and (d) how it tracks and assesses the effectiveness of these actions and initiatives in delivering outcomes for its own workforce. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte | |
| Description of process through which it identifies what action is needed and appropriate in response to particular actual or potential negative impact on own workforce | S1-4, 39 | In relation to paragraph 36, the undertaking shall describe the processes through which it identifies what action is needed and appropriate in response to a particular actual or potential negative impact on its own workforce. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte | |
| In relation to material risks and opportunities, the undertaking shall describe | S1-4, 40 | (a) what action is planned or underway to mitigate material risks for the undertaking arising from its impacts and dependencies on its own workforce and how it tracks effectiveness in practice; and (b) what action is planned or underway to pursue material opportunities for the undertaking in relation to its own workforce. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte | |
| Disclosure of whether and how it is ensured that own practices do not cause or contribute to material negative impacts on own workforce | S1-4, 41 | The undertaking shall disclose whether and how it ensures that its own practices do not cause or contribute to material negative impacts on own workforce, including, where relevant, its practices in relation to procurement, sales and data use. This may include disclosing what approach is taken when tensions arise between the prevention or mitigation of material negative impacts and other business pressures. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte. | |
| Disclosure of resources are allocated to the management of material impacts | S1-4, 43 | The undertaking shall disclose what resources are allocated to the management of its material impacts, with information that allows users to gain an understanding of how the material impacts are managed. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker. | |
| Understand negative impacts and how the undertaking may be involved with them through its own workforce | S1-4, AR33 | It may take time to understand negative impacts and how the undertaking may be involved with them through its own workforce, as well as to identify appropriate responses and put them into practice). Therefore, the undertaking may disclose: (a) its general and specific approaches to addressing material negative impacts; (b) its initiatives aimed at contributing to additional material positive impacts; (c) how far it has progressed in its efforts during the reporting period; and (d) its aims for continued improvement. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte. | |
| Disclosure of how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting own workforce | S1-4, AR35 | Given that material negative impacts affecting its own workforce that have occurred during the reporting period may also be connected with other entities or operations outside its direct control, the undertaking may disclose whether and how it seeks to use its leverage in its business relationships to manage those impacts. This may include using commercial leverage (for example, enforcing contractual requirements with business relationships or implementing incentives), other forms of leverage within the relationship (such as providing training or capacity-building on workers’ rights to entities with which the undertaking has a business relationship) or collaborative leverage with peers or other actors (such as initiatives aimed at responsible recruitment or ensuring workers receive an adequate wage). | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte. | |
| Disclosure of how the initiative, and its own involvement, is aiming to address the material impact concerned | S1-4, AR36 | When the undertaking discloses its participation in an industry or multi-stakeholder initiative as part of its actions to address material negative impacts, the undertaking may disclose how the initiative, and its own involvement, is aiming to address the material impact concerned. It may report under ESRS S1-5 the relevant targets set by the initiative and progress towards them. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert relevante målsettinger og beregninger. | |
| initiatives or processes whose primary aim is to deliver positive impacts for people in the undertaking’s own workforce | S1-4, AR40 | With regard to initiatives or processes whose primary aim is to deliver positive impacts for people in the undertaking’s own workforce that are based on their needs, and with regard to progress in the implementation of such initiatives or processes, the undertaking may disclose: (a) information about whether and how people in its own workforce and workers’ representatives play a role in decisions regarding the design and implementation of these programmes or processes; and (b) information about the intended or achieved positive outcomes for the undertaking’s own workforce of these programmes or processes. | Selskapet vil det kommende året jobbe nærmere for å måle fremgangen som resultat av tiltakene Reitan Eiendom gjør. | |
| Initiatives or processes whose primary aim is to deliver positive impacts for own workforce are designed also to support achievement of one or more of Sustainable Development Goals | S1-4, AR41 | The undertaking may explain whether any such initiatives are designed also to support the achievement of one or more Sustainable Development Goals. For example, an undertaking committing to SDG 8 to “promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all” may be actively working towards eliminating forced labour or compulsory labour or supporting higher levels of productivity on activities in developing countries through technological upgrades and training of local labour, which can benefit both the specific people in its own workforce targeted by the actions, and also their local communities. | ||
| Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy | S1-4, AR43 | If the undertaking has taken measures to mitigate negative impacts on its own workforce that arise from the transition to a greener, climate-neutral economy, such as training and reskilling, employment guarantees, and in the case of downscaling or mass dismissal, measures such as job counselling, coaching, intra-company placements and early retirement plans, the undertaking shall disclose those measures. This includes measures to comply with prevailing regulation. The undertaking may highlight present and/or expected external developments that influence whether dependencies turn into risks. This includes consideration of impacts that may arise from the transition to greener and climate-neutral operations. | Selskapet vil det kommende året jobbe nærmere for å måle fremgangen som resultat av tiltakene Reitan Eiendom gjør. | |
| Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts | S1-4, AR48 | When disclosing the resources allocated to the management of material impacts, the undertaking may explain which internal functions are involved in managing the impacts and what types of action they take to address negative and advance positive impacts. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert å håndtere risikoer og muligheter for egne ansatte. | |
| Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S1-5, 44-46 | - The undertaking shall disclose the time-bound and outcome-oriented targets it may have set related to: (a) reducing negative impacts on its own workforce; and/or (b) advancing positive impacts on its own workforce; and/or (c) managing material risks and opportunities related to its own workforce. - The summarised description of the targets set to manage its material impacts, risks and opportunities related to the undertaking’s own workforce shall contain the information requirements defined in ESRS 2 MDR-T. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert relevante målsettinger og beregninger. | |
| Process for setting the targets | S1-5, 47 | The undertaking shall disclose the process for setting the targets, including whether and how the undertaking engaged directly with its own workforce or workers’ representatives in: (a) setting any such targets; (b) tracking the undertaking’s performance against them; and (c) identifying any lessons or improvements as a result of the undertaking’s performance. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert relevante målsettinger og beregninger. | |
| Targets related to managing material impacts, advancing positive impacts, as well as to risks and opportunities | S1-5, AR49 | When disclosing information about targets in accordance with paragraph 46, the undertaking may disclose: (a) the intended outcomes to be achieved in the lives of a certain number of people in its own workforce; (b) the stability of the targets over time in terms of definitions and methodologies to enable comparability over time; and/or (c) the standards or commitments which the targets are based on (for instance codes of conduct, sourcing policies, global frameworks, or industry codes). | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert relevante målsettinger og beregninger. | |
| Characteristics of the undertaking’s employees | S1-6, 48-50 | - The undertaking shall describe key characteristics of employees in its own workforce. - In addition to the information required by paragraph 40(a)iii of ESRS 2 General Disclosures, the undertaking shall disclose: (a) the total number of employees by head count, and breakdowns by gender and by country for countries in which the undertaking has 50 or more employees representing at least 10% of its total number of employees; (b) the total number by head count or full time equivalent (FTE) of: i. permanent employees, and breakdown by gender; ii. temporary employees, and breakdown by gender; and iii. non-guaranteed hours employees, and breakdown by gender. (c) the total number of employees who have left the undertaking during the reporting period and the rate of employee turnover in the reporting period. (d) a description of the methodologies and assumptions used to compile the data, including whether the numbers are reported: i. in head count or full-time equivalent (FTE) (including an explanation of how FTE is defined); and ii. at the end of the reporting period, as an average across the reporting period, or using another methodology. (e) where applicable, a provision of contextual information necessary to understand the data (for example, to understand fluctuations in number of employees during the reporting period); and (f) a cross-reference of the information reported under (a) above to the most representative number in the financial statements. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert vesentlige beregningspunkter. | |
| Further detailed breakdown by gender and by region [table] | S1-6, 52 | The undertaking may disclose by head count or full time equivalent (FTE) the following information: (a) full-time employees, and breakdowns by gender and by region; and (b) part-time employees, and breakdowns by gender and by region. | ||
| Characteristics of non-employees in the undertaking’s own workforce | S1-7, 53-55 | - The undertaking shall describe key characteristics of non-employees in its own workforce. - The disclosure required by paragraph 53 shall include: (a) a disclosure of the total number of non-employees in the undertaking’s own workforce, i.e., either people with contracts with the undertaking to supply labour (“self-employed people”) or people provided by undertakings primarily engaged in “employment activities” (NACE Code N78). (b) an explanation of the methodologies and assumptions used to compile the data, including whether the number of non-employees is reported: i. in headcount or full-time equivalent (FTE) (including a definition of how FTE is defined); and ii. at the end of the reporting period, as an average across the reporting period, or using another methodology. (c) where applicable, a provision of contextual information necessary to understand the data (for example, significant fluctuations in the number of non-employees in the undertaking’s own workforce during the reporting period and between the current and the previous reporting period). | ||
| Disclosure of the most common types of non-employees (for example, self-employed people, people provided by undertakings primarily engaged in employment activities, and other types relevant to the undertaking), their relationship with the undertaking, and the type of work that they perform. | S1-7, 56 | For the information specified in point (a) of paragraph 55, the undertaking may disclose the most common types of non-employees (for example, self-employed people, people provided by undertakings primarily engaged in employment activities, and other types relevant to the undertaking), their relationship with the undertaking, and the type of work that they perform. | ||
| Description of basis of preparation of non-employees estimated number | S1-7, 57 | Where data is not available, the undertaking shall estimate the number and state that it has done so. When the undertaking performs estimates, it shall describe the basis of preparation of this estimation. | ||
| Collective bargaining coverage and social dialogue | S1-8, 58-60 | - The undertaking shall disclose information on the extent to which the working conditions and terms of employment of its employees are determined or influenced by collective bargaining agreements and on the extent to which its employees are represented in social dialogue in the European Economic Area (EEA) at the establishment and European level. - The undertaking shall disclose: (a) the percentage of its total employees covered by collective bargaining agreements; (b) in the EEA, whether it has one or more collective bargaining agreements and, if so, the overall percentage of its employees covered by such agreement(s) for each country in which it has significant employment, defined as at least 50 employees by head count representing at least 10% of its total number of employees; and (c) outside the EEA, the percentage of its own employees covered by collective bargaining agreements by region. | Reitan Eiendom har per dags dato ikke tariffavtale. | |
| Working conditions and terms of employment for employees not covered by collective bargaining agreements are determined based on collective bargaining agreements that cover other employees or based on collective bargaining agreements from other undertakings | S1-8, 61 | For employees not covered by collective bargaining agreements, the undertaking may disclose whether it determines their working conditions and terms of employment based on collective bargaining agreements that cover its other employees or based on collective bargaining agreements from other undertakings. | Reitan Eiendom vil det kommende året forsikre om at arbeidsforhold for ansatte uten tariff er opprettholdt og vill jobbe med å inkludere vesentlige rapporteringspunkter fra ESRS S1. | |
| Description of extent to which working conditions and terms of employment of non-employees in own workforce are determined or influenced by collective bargaining agreements | S1-8, 62 | The undertaking may disclose the extent to which the working conditions and terms of employment of non-employees in its own workforce are determined or influenced by collective bargaining agreements, including an estimate of the coverage rate. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker. | |
| Disclosure of the following information in relation to social dialogue | S1-8, 63 | The undertaking shall disclose the following information in relation to social dialogue: (a) the global percentage of employees covered by workers’ representatives, reported at the country level for each EEA country in which the undertaking has significant employment; and (b) the existence of any agreement with its employees for representation by a European Works Council (EWC), a Societas Europaea (SE) Works Council, or a Societas Cooperativa Europaea (SCE) Works Council. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker. | |
| Own workforce in region (non-EEA) covered by collective bargaining agreements by coverage rate and by region | S1-8, AR70 | The information required by this Disclosure Requirement shall be reported as follows: Table 1: Reporting template for collective bargaining coverage and social dialogue, page 30 ESRS S1 | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker. | |
| Diversity metrics | S1-9, 64-66 | - The undertaking shall disclose the gender distribution at top management and the age distribution amongst its employees. - The undertaking shall disclose: (a) the gender distribution in number and percentage at top management level; and (b) the distribution of employees by age group: under 30 years old; 30-50 years old; over 50 years old. | ||
| Disclosure of own definition of top management used | S1-9, AR71 | In preparing the disclosure on gender at top management, the undertaking shall use the definition of top management as one and two levels below the administrative and supervisory bodies unless this concept has already been defined with the undertaking’s operations and differs from the previous description. If this is the case, the undertaking can use its own definition for top management and disclose that fact and its own definition. | ||
| Adequate wages | S1-10, 67-69 | - The undertaking shall disclose whether or not its employees are paid an adequate wage, and if they are not all paid an adequate wage, the countries and percentage of employees concerned. - The undertaking shall disclose whether all its employees are paid an adequate wage, in line with applicable benchmarks. If so, stating this will be sufficient to fulfil this disclosure requirement and no further information is needed. | ||
| Adequate wages by country | S1-10, 70 | If not all its employees are paid an adequate wage in line with applicable benchmarks, the undertaking shall disclose the countries where employees earn below the applicable adequate wage benchmark and the percentage of employees that earn below the applicable adequate wage benchmark for each of these countries. | Sikret gjennom minstelønn i landene hvor selskapet opererer. I tillegg finner ikke selskapet indikasjoner på at lønnsnivået er for lavt til at ansatte skal holde en akseptabel levestandard i henhold til overnevnte beskrivelse. | |
| Percentage of non-employees paid below adequate wage | S1-10, 71 | The undertaking may also disclose the information specified in this disclosure requirement with regard to non-employees in its workforce. | Sikret gjennom minstelønn i landene hvor selskapet opererer. | |
| Social protection | S1-11, 72-74 | - The undertaking shall disclose whether its employees are covered by social protection against loss of income due to major life events, and, if not, the countries where this is not the case. - The undertaking shall disclose whether all its employees are covered by social protection, through public programs or through benefits offered by the undertaking, against loss of income due to any of the following major life events: (a) sickness; (b) unemployment starting from when the own worker is working for the undertaking; (c) employment injury and acquired disability; (d) parental leave; and (e) retirement. If so, stating this is sufficient to fulfil this disclosure requirement and no further information is needed. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker. | |
| If not all of its employees are covered by social protection | S1-11, 75 | If not all of its employees are covered by social protection in accordance with paragraph 72, the undertaking shall in addition disclose the countries where employees do not have social protection with regard to one or more of the types of events listed in paragraph 72 and for each of those countries the types of employees who do not have social protection with regard to each applicable major life event. | Reitan Eiendom vil det kommende året forsikre at alle ansatte er dekket av personvern. | |
| Persons with disabilities | S1-12, 77-79 | - The undertaking shall disclose the percentage of its own employees with disabilities. - The undertaking shall disclose the percentage of persons with disabilities amongst its employees subject to legal restrictions on the collection of data. | Reitan Eiendom opplever at å oppgi tilhørende informasjon gitt i S1-12 strider imot personvernlovgivning og har derfor ikke inkludert dette i årets rapportering. I tråd med selskapets styringsdokumenter skal ansatte ikke ekskluderes eller disktrimineres på bakgrunn av personkarakteristikk. | |
| Percentage of employees with disabilities in own workforce breakdown by gender | S1-12, 80 | The undertaking may disclose the percentage of employees with disabilities with a breakdown by gender. | Reitan Eiendom opplever at å oppgi tilhørende informasjon gitt i S1-12 strider imot personvernlovgivning og har derfor ikke inkludert dette i årets rapportering. I tråd med selskapets styringsdokumenter skal ansatte ikke ekskluderes eller disktrimineres på bakgrunn av personkarakteristikk. | |
| Disclosure of contextual information necessary to understand data and how data has been compiled (persons with disabilities)) | S1-12, AR76 | When disclosing the information required in paragraph 77 regarding persons with disabilities, the undertaking shall provide any contextual information necessary to understand the data and how the data has been compiled (methodology). For example, information about the impact of different legal definitions of persons with disabilities in the different countries in which the undertaking has operations. | Reitan Eiendom opplever at å oppgi tilhørende informasjon gitt i S1-12 strider imot personvernlovgivning og har derfor ikke inkludert dette i årets rapportering. I tråd med selskapets styringsdokumenter skal ansatte ikke ekskluderes eller disktrimineres på bakgrunn av personkarakteristikk. | |
| Training and skills development metrics | S1-13, 81-83 | - The undertaking shall disclose the extent to which training and skills development is provided to its employees. - The disclosure required by paragraph 81 shall include: (a) the percentage of employees that participated in regular performance and career development reviews; such information shall be broken down by gender; (b) the average number of training hours per employee and by gender. | Reitan Eiendom vil videreutvikle statistikken på antall timer for opplæring fordelt på kjønn, samt jobbe med å øke antall timer for opplæring for ansatte. | |
| Breakdowns by employee category for the percentage of employees that participated in regular performance and career development | S1-13, 84 | The undertaking may disclose breakdowns by employee category for the percentage of employees that participated in regular performance and career development and for the average number of training hours per employee. | Reitan Eiendom vil videreutvikle statistikken på antall timer for opplæring fordelt på kjønn, samt jobbe med å øke antall timer for opplæring for ansatte. | |
| Percentage of non-employees that participated in regular performance and career development reviews | S1-13, 85 | The undertaking may also disclose the information specified in this disclosure requirement with regard to non-employees in its workforce. | Reitan Eiendom vil videreutvikle statistikken på antall timer for opplæring fordelt på kjønn, samt jobbe med å øke antall timer for opplæring for ansatte. | |
| Training and skills development metrics | S1-14. 86-88 | - The undertaking shall disclose information on the extent to which its own workforce is covered by its health and safety management system and the number of incidents associated with work-related injuries, ill health and fatalities of its own workforce. In addition, it shall disclose the number of fatalities as a result of work-related injuries and work-related ill health of other workers working on the undertaking’s sites. - The disclosure required by paragraph 86 shall include the following information, where applicable broken down between employees and non-employees in the undertaking’s own workforce: (a) the percentage of people in its own workforce who are covered by the undertaking’s health and safety management system based on legal requirements and/or recognised standards or guidelines; (b) the number of fatalities8 as a result of work-related injuries and work-related ill health; (c) the number and rate of recordable work-related accidents; (d) with regard to the undertaking’s employees, the number of cases of recordable workrelated ill health, subject to legal restrictions on the collection of data; and (e) with regard to the undertaking’s employees, the number of days lost to work-related injuries and fatalities from work-related accidents, work-related ill health and fatalities from ill health(103). The information for (b) shall also be reported for other workers working on the undertaking’s sites, such as value chain workers if they are working on the undertaking’s sites. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker. | |
| Information specified in points (d) and (e) of paragraph 88 with regard to non-employees | S1-14, 89 | The undertaking may also disclose the information specified in points (d) and (e) of paragraph 88 with regard to non-employees. | Reitan Eiendom vil det kommende året jobbe med å utarbeide vesentlige beregninger rundt arbeidsrelatert sykdom eller skade, samt antall arbeidsdager tapt som følge av arbeidsrelatert sykdom eller skade for ikke-ansatte. | |
| Percentage of own workforce who are covered by health and safety management system based on legal requirements and (or) recognised standards or guidelines and which has been internally audited and (or) audited or certified by external party | S1-14, 90 | In addition, the undertaking may include the following additional information on the health and safety coverage: the percentage of its own workers covered by a health and safety management system which is based on legal requirements and/or recognised standards or guidelines and which has been internally audited and/or audited or certified by an external party. | Reitan Eiendom vil det kommende året jobbe med å beregne en prosentandel ansatte dekket av et HMS-system iht. lovverk eller lignende standard som er revidert av en ekstern revisor eller annen sertifisert tredjepart. | |
| Fatalities reported separately | S1-14, AR82 | Fatalities may be reported separately for those resulting from work-related injuries and those resulting from work-related ill health. | Det er ikke forekommet noen dødsulykker i Reitan Eiendom i rapporteringsåret. | |
| Number of cases of recordable work-related ill health detected among former own workforce | S1-14, AR94 | The cases to be disclosed in paragraph 88(d) relate to cases of work-related ill health notified to the undertaking or identified by the undertaking through medical surveillance, during the reporting period. The undertaking might be notified of cases of work-related ill health through reports by affected people, compensation agencies, or healthcare professionals. The disclosure may include cases of work-related ill health that were detected during the reporting period among people who were formerly in the undertaking’s workforce. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert vesentlige beregninger. | |
| Description of underlying standards for internal audit or external certification of health and safety management system | S1-14, AR81 | With regard to paragraph 90, when the undertaking’s health and safety management system, or certain parts thereof, has been subject to an internal audit or external certification, the undertaking may state this fact, or absence thereof, and the underlying standards for such audits/certifications, as applicable. | Reitan Eiendom vil det kommende året jobbe nærmere for å etterkomme vesentlige rapporteringspunkter i henhold til ESRS S1 Mennesker, inkludert HMS rutiner. | |
| Work-life balance metrics | S1-15, 91-93 | - The undertaking shall disclose the extent to which employees are entitled to and make use of family-related leave. - The disclosure required by paragraph 91 shall include: (a) the percentage of employees entitled to take family-related leave; and (b) the percentage of entitled employees that took family-related leave, and a breakdown by gender. | ||
| All employees are entitled to family-related leaves through social policy and (or) collective bargaining agreements | S1-15, 94 | If all of the undertaking’s employees are entitled to family-related leave through social policy and/or collective bargaining agreements, it is sufficient to disclose this in order to meet the requirement of paragraph 93a. | ||
| Remuneration metrics (pay gap and total remuneration) | S1-16, 95-97 | - The undertaking shall disclose the percentage gap in pay between its female and male employees and the ratio between the remuneration of its highest paid individual and the median remuneration for its employees. - The disclosure required by paragraph 95 shall include: (a) the gender pay gap, defined as the difference of average pay levels between female and male employees, expressed as percentage of the average pay level of male employees(9); (b) the annual total remuneration ratio of the highest paid individual to the median annual total remuneration for all employees (excluding the highest-paid individual)10; and (c) where applicable, any contextual information necessary to understand the data and how the data has been compiled and other changes to the underlying data that are to be considered. | Reitan Eiendom vil det kommende året jobbe med å beregne prosentvis fordeling mellom kjønn i tillegg til kontekstuell informasjon for å forstå tallene, hvordan dataen har blitt sammenstilt og andre endringer som må hensystas. | |
| Breakdown of the gender pay gap as defined in paragraph 97(a) by employee category and/or by country/segment | S1-16, 98 | The undertaking may disclose a breakdown of the gender pay gap as defined in paragraph 97(a) by employee category and/or by country/segment. The undertaking may also disclose the gender pay gap between employees by categories of employees broken down by ordinary basic salary and complementary or variable components. | Reitan Eiendom vil det kommende året jobbe med å beregne lønnsgapet fordelt pr ansattkategori og/eller land/segment; Fordelt mellom ordinær og komplementær/varierende lønn. | |
| Figure adjusted for purchasing power differences between countries | S1-16, 99 | In relation to paragraph 97 (b), the undertaking may report this figure adjusted for purchasing power differences between countries, in which case it shall report the methodology used for the calculation. | Reitan Eiendom vil de kommende året beregne belønningsgrad justert for kjøpekraftsforskjeller mellom land samt beksrivelse av metodikken for å beregne dette. | |
| Incidents, complaints and severe human rights impacts | S1-17, 100-102 | - The undertaking shall disclose the number of work-related incidents and/or complaints and severe human rights impacts within its own workforce, and any related material fines, sanctions or compensation for the reporting period. - The disclosure required by paragraph 100 shall include, subject to the relevant privacy regulations, work-related incidents of discrimination on the grounds of gender, racial or ethnic origin, nationality, religion or belief, disability, age, sexual orientation, or other relevant forms of discrimination involving internal and/or external stakeholders across operations in the reporting period. This includes incidents of harassment as a specific form of discrimination. | Det har ikke blitt rapportert noen hendelser for diskriminering e.l. i rapporteringsåret. | |
| Total number of incidents and complaints | S1-17, 103 | The undertaking shall disclose: (a) the total number of incidents of discrimination, including harassment, reported in the reporting period11; (b) the number of complaints filed through channels for people in the undertaking’s own workforce to raise concerns (including grievance mechanisms) and, where applicable, to the National Contact Points for OECD Multinational Enterprises related to the matters defined in paragraph 2 of this Standard, excluding those already reported in (a) above; (c) the total amount of fines, penalties, and compensation for damages as a result of the incidents and complaints disclosed above, and a reconciliation of such monetary amounts disclosed with the most relevant amount presented in the financial statements; and (d) where applicable, contextual information necessary to understand the data and how such data has been compiled. | Det har ikke blitt rapportert noen hendelser for diskriminering, eller tilhørende finansielle bøter e.l. i rapporteringsåret. | |
| Disclosure of the following information regarding identified cases of severe human rights incidents | S1-17, 104 | The undertaking shall disclose the following information regarding identified cases of severe human rights incidents (e.g., forced labour, human trafficking or child labour): (a) the number of severe human rights incidents connected to the undertaking’s workforce in the reporting period, including an indication of how many of these are cases of nonrespect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises. If no such incidents have occurred, the undertaking shall state this(12); and (b) the total amount of fines, penalties and compensation for damages for the incidents described in (a) above, and a reconciliation of the monetary amounts disclosed in the most relevant amount in the financial statements. | Det har ikke blitt rapportert noen hendelser for diskriminering, eller tilhørende finansielle bøter e.l. i rapporteringsåret. | |
| Disclosure of the status of incidents and/or complaints and actions taken | S1-17, AR103 | In addition to the information required by paragraphs 103 and 104, the undertaking may disclose the status of incidents and/or complaints and actions taken with reference to the following: (a) incidents reviewed by the undertaking; (b) remediation plans being implemented; (c) remediation plans that have been implemented, with results reviewed through routine internal management review processes; and (d) incidents no longer subject to action. | Det har ikke blitt rapportert noen hendelser for diskriminering e.l. i rapporteringsåret. | |
| Number of severe human rights cases where undertaking played role securing remedy for those affected | S1-17, AR106 | If the undertaking compiles the information described in AR 105, it shall consider the following: (a) an incident is no longer subject to action if it is resolved, the case is completed, or no further action is required by the undertaking. For example, an incident for which no further action is required can include cases that are withdrawn or where the underlying circumstances that led to the incident no longer exist; (b) remedial action is directed toward the alleged harasser and the alleged victim. Remedial action toward the victim may include offering to pay his/her expenses for counselling sessions, offering the victim some paid time off, offering to reinstate sick/vacation days if the victim has incurred any expenses due to the harassment (such as having used sick or vacation days); and (c) remedial action toward the harasser may include giving the harasser a verbal and/or written warning, mandating anti-harassment counselling or sending the harasser to an appropriate seminar, harassment awareness and prevention training. A suspension without pay may also be an option. If the harasser has been disciplined earlier but his/her harassment does not cease, then more serious discipline may be required. | Det har ikke blitt rapportert noen hendelser for diskriminering e.l. i rapporteringsåret. | |
| Material impacts, risks and opportunities and their interaction with strategy and business model | S1.SBM-3, 14 | When fulfilling the requirements of paragraph 48, the undertaking shall disclose whether all people in its own workforce who could be materially impacted by the undertaking are included in the scope of its disclosure under ESRS 2. These material impacts shall include impacts that are connected with the undertaking’s own operations and its value chain, including through its products or services, as well as through its business relationships. In addition, the undertaking shall provide the following information: (a) a brief description of the types of employees and non-employees in its own workforce subject to material impacts by its operations, and specify whether they are employees, self- employed people, or people provided by third party undertakings primarily engaged in employment activities; (b) in the case of material negative impacts, whether they are either (i) widespread or systemic in contexts where the undertaking operates (for example, child labour or forced labour or compulsory labour in specific countries or regions outside the EU), or (ii) related to individual incidents (for example, an industrial accident or an oil spill); (c) in the case of material positive impacts, a brief description of the activities that result in the positive impacts, the types of employees and non-employees in its own workforce that are positively affected or could be positively affected; the undertaking may also disclose whether the positive impacts occur in specific countries or regions; (d) any material risks and opportunities for the undertaking arising from impacts and dependencies on its own workforce; (e) any material impacts on its own workforce that may arise from transition plans for reducing negative impacts on the environment and achieving greener and climate-neutral operations, including information on the impacts on own workforce caused by the undertaking’s plans and actions to reduce carbon emissions in line with international agreements. Impacts, risks and opportunities include restructuring and employment loss as well as opportunities arising from job creation and reskilling or upskilling; (f) operations at significant risk of incidents of forced labour or compulsory labour1 either in terms of: i. type of operation (such as manufacturing plant); or ii. countries or geographic areas with operations considered at risk; (g) operations at significant risk of incidents of child labour(2) either in terms of: i. type of operation (such as manufacturing plant); or ii. countries or geographic areas with operations considered at risk. | ||
| Disclosure of how understanding of people in its own workforce / value chain workers with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed | S1.SBM-3, 15 | In describing the main types of people in its own workforce who are or could be negatively affected, based on the materiality assessment set out in ESRS 2 IRO 1, the undertaking shall disclose whether and how it has developed an understanding of how people with particular characteristics, those working in particular contexts, or those undertaking particular activities may be at greater risk of harm. | ||
| Disclosure of which of material risks and opportunities arising from impacts and dependencies on poeple in its own workforce relate to specific groups of people | S1.SBM-3, 16 | The undertaking shall disclose which, if any, of its material risks and opportunities arising from impacts and dependencies on people in its own workforce relate to specific groups of people (for example, particular age groups, or people working in a particular factory or country) rather than to all of its own workforce (for example, a general pay cut, or training offered to all people in its own workforce). |
ESRS S2
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Policies related to value chain workers | S2-1, 14-16 | - The undertaking shall describe its policies adopted to manage its material impacts on value chain workers, as well as associated material risks and opportunities. - The disclosure required by paragraph 14 shall contain the information on the undertaking’s policies to manage its material impacts, risks and opportunities related to value chain workers in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. In addition, the undertaking shall specify whether such policies cover specific groups of value chain workers or all value chain workers. | ||
| Describe its human rights policy commitments | S2-1, 17 | The undertaking shall describe its human rights policy commitments2 that are relevant to value chain workers, including those processes and mechanisms to monitor compliance with the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises113. In its disclosure, it shall focus on those matters that are material in relation to, as well as the general approach to: (a) respect for the human rights, including labour rights, of workers; (b) engagement with value chain workers; and (c) measures to provide and/or enable remedy for human rights impacts. | ||
| Sustainability matters addressed by policy | S2-1, 18 | The undertaking shall state whether its policies in relation to value chain workers explicitly address trafficking in human beings(114), forced labour or compulsory labour and child labour. It shall also state whether the undertaking has a supplier code of conduct(115). | ||
| Description of how policies are aligned with relevant internationally recognised instruments | S2-1, 19 | The undertaking shall disclose whether and how its policies with regard to value chain workers are aligned with internationally recognised instruments relevant to value chain workers, including the United Nations (UN) Guiding Principles on Business and Human Rights116. The undertaking shall also disclose the extent to which cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve value chain workers have been reported in its upstream and downstream value chain and, if applicable, an indication of the nature of such cases(117). | ||
| Disclosure of explanations of significant changes to policies adopted during reporting year | S2-1, AR12 | The undertaking may disclose explanations of significant changes to the policies adopted during the reporting year (e.g., new expectations for suppliers, new or additional approaches to due diligence and remedy). | ||
| Processes for engaging with value chain workers about impacts | S2-2, 20-22 | - The undertaking shall disclose its general processes for engaging with value chain workers and their representatives about actual and potential impacts on them. - The undertaking shall disclose whether and how the perspectives of value chain workers inform its decisions or activities aimed at managing the actual and potential impacts on value (a) whether engagement occurs with value chain workers or their legitimate representatives directly, or with credible proxies that have insight into their situation; (b) the stage(s) at which engagement occurs, the type of engagement, and the frequency of the engagement; (c) the function and the most senior role within the undertaking that has operational responsibility for ensuring that this engagement happens, and that the results inform the undertaking’s approach; (d) where applicable, Global Framework Agreements or for agreements that the undertaking has with global union federations related to respect of human rights of workers in the value chain, including their right to bargain collectively, and including an explanation of how the agreement enables the undertaking to gain insight into those workers’ perspectives; and (e) where applicable, how the undertaking assesses the effectiveness of its engagement with workers in the value chain, including, where relevant, any agreements or outcomes that result. | Selskapet har ikke data å fremvise på denne indikatoren (direkte kontakt med arbeidere i verdikjeden). Det er markert som et forbedringspunkt i selskapets aktsomhetsvurdering og den er derfor tagget med indikator S2-2, 24. Reitan Eiendom har riktig nok flere signifikante tiltak på plass, for å sikre at arbeidere i verdikjedene har gode arbeidsvilkår, og for å minimere risiko for uønskede hendelser. Disse beskrives i kapittel om åpenhetsloven. | |
| Disclosure of steps taken to gain insight into perspectives of value chain workers / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised | S2-2, 23 | Where applicable, the undertaking shall disclose the steps it takes to gain insight into the perspectives of workers that may be particularly vulnerable to impacts and/or marginalised (for example, women workers, migrant workers, workers with disabilities). | Tidsrom for når et engasjement med arbeiderne i verdikjeden vil etableres | |
| Statement in case the undertaking has not adopted a general process to engage with workers in the value chain | S2-2, 24 | If the undertaking cannot disclose the above required information because it has not adopted a general process to engage with workers in the value chain, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a process in place. | ||
| Type of role or function handling with engagement | S2-2, AR17 | When describing which function or role has operational responsibility for such engagement and/or ultimate accountability, the undertaking may disclose whether this is a dedicated role or function or part of a broader role or function, and whether any capacity building activities have been offered to support the staff to undertake engagement. If it cannot identify such a position or function, it may state that this is the case. This disclosure could also be fulfilled by making reference to information disclosed according to ESRS 2 GOV-1 The role of the administrative, management and supervisory bodies. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Processes to remediate negative impacts and channels for value chain workers to raise concerns | S2-3, 25-27 | - The undertaking shall describe the processes it has in place to provide for or cooperate in the remediation of negative impacts on value chain workers that the undertaking is connected with, as well as channels available to value chain workers to raise concerns and have them addressed. - The undertaking shall describe: (a) its general approach to and processes for providing or contributing to remedy where it has caused or contributed to a material negative impact on value chain workers, including whether and how the undertaking assesses that the remedy provided is effective; (b) any specific channels it has in place for value chain workers to raise their concerns or needs directly with the undertaking and have them addressed, including whether these are established by the undertaking itself and/or whether they are third-party mechanisms; (c) the processes through which it supports or requires the availability of such channels in the workplace of value chain workers; and (d) how it tracks and monitors issues raised and addressed, and how it ensures the effectiveness of the channels, including through involvement of stakeholders who are the intended users. | ||
| Disclosure of how it is assessed that value chain workers are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed | S2-3, 28 | The undertaking shall disclose whether and how it assesses that value chain workers are aware of and trust these structures or processes as a way to raise their concerns or needs and have them addressed. In addition, the undertaking shall disclose whether it has policies in place regarding the protection of individuals that use them against retaliation. If such information has been disclosed in accordance with ESRS G1-1, the undertaking may refer to that information. | ||
| Disclosure of timeframe for channel or processes for raising concerns to be in place in case the undertaking has not adopted a general process for engagement | S2-3, 29 | If the undertaking cannot disclose the above required information because it has not adopted a channel for raising concerns and/or does not support the availability of such a channel in the workplace of value chain workers, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a channel or processes in place. | Varslingskanalen er etablert. | |
| Grievances are treated confidentially and with respect to rights of privacy and data protection | S2-3, AR25 | In relation to the protection of individuals that use the mechanisms against the retaliation, the undertaking may describe whether it treats grievances confidentially and with respect to the rights of privacy and data protection; and whether the mechanisms allow for workers to use them anonymously (for example, through representation by a third party). | ||
| Action plans and resources to manage its material impacts, risks, and opportunities related to value chain workers [see ESRS 2 - MDR-A] | S2-4, ESRS 2 MDR-A 66-69 | - The undertaking shall apply the requirements for the content of disclosures in this provision when it describes the actions through which it manages each material sustainability matter including action plans and resources allocated and/or planned. - Where the implementation of a policy requires actions, or a comprehensive action plan, to achieve its objectives, as well as when actions are implemented without a specific policy, the undertaking shall disclose the following information: (a) the list of key actions taken in the reporting year and planned for the future, their expected outcomes and, where relevant, how their implementation contributes to the achievement of policy objectives and targets; (b) the scope of the key actions (i.e., coverage in terms of activities, upstream and/or downstream value chain, geographies and, where applicable, affected stakeholder groups); (c) the time horizons under which the undertaking intends to complete each key action; (d) if applicable, key actions taken (along with results) to provide for and cooperate in or support the provision of remedy for those harmed by actual material impacts; (e) if applicable, quantitative and qualitative information regarding the progress of actions or action plans disclosed in prior periods. - Where the implementation of an action plan requires significant operational expenditures (Opex) and/or capital expenditures (Capex) the undertaking shall: (a) describe the type of current and future financial and other resources allocated to the action plan, including if applicable, the relevant terms of sustainable finance instruments, such as green bonds, social bonds and green loans, the environmental or social objectives, and whether the ability to implement the actions or action plan depends on specific preconditions, e.g., granting of financial support or public policy and market developments; (b) provide the amount of current financial resources and explain how they relate to the most relevant amounts presented in the financial statements; and (c) provide the amount of future financial resources. | ||
| Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions | S2-4, 30-32 | - The undertaking shall disclose how it takes action to address material impacts on value chain workers, and to manage material risks and pursue material opportunities related to value chain workers and the effectiveness of those actions. - In relation to material impacts, the undertaking shall describe: (a) actions taken, planned or underway to prevent or mitigate material negative impacts on value chain workers; (b) whether and how it has taken action to provide or enable remedy in relation to an actual material impact; (c) any additional actions or initiatives it has in place with the primary purpose of delivering positive impacts for value chain workers; and (d) how it tracks and assesses the effectiveness of such actions and initiatives in delivering intended outcomes for value chain workers. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Potential negative impact on value chain workers | S2-4, 33 | In relation to paragraph 30, the undertaking shall describe: (a) the processes through which it identifies what action is needed and appropriate in response to a particular actual or potential negative impact on value chain workers; (b) its approach to taking action in relation to specific material negative impacts on value chain workers, including any action in relation to its own purchasing or other internal practices, as well as capacity- building or other forms of engagement with entities in the value chain, or forms of collaborative action with industry peers or other relevant parties; and (c) how it ensures that processes to provide or enable remedy in the event of material negative impacts are available and effective in their implementation and outcomes. | ||
| In relation to material risks and opportunities | S2-4, 34 | In relation to material risks and opportunities, the undertaking shall describe: (a) what action is planned or underway to mitigate material risks for the undertaking arising from its impacts and dependencies on value chain workers and how it tracks effectiveness in practice; and (b) what action is planned or underway to pursue material opportunities for the undertaking in relation to value chain workers. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Disclosure of how it is ensured that own practices do not cause or contribute to material negative impacts on value chain workers | S2-4, 35 | The undertaking shall disclose whether and how it takes action to avoid causing or contributing to material negative impacts on value chain workers through its own practices, including, where relevant, in relation to procurement, sales and data use. This may include disclosing what approach is taken when tensions arise between the prevention or mitigation of material negative impacts and other business pressures. | ||
| Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain | S2-4, 36 | The undertaking shall also disclose whether severe human rights issues and incidents connected to its upstream and downstream value chain have been reported and, if applicable, disclose these(3). | ||
| Disclosure of resources allocated to management of material impacts | S2-4, 38 | The undertaking shall disclose what resources are allocated to the management of its material impacts, with information that enables users to gain an understanding of how the material impacts are managed. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Disclosure of general and specific approaches to addressing material negative impacts | S2-4, AR28 | It may take time to understand negative impacts and how the undertaking may be involved with them through its value chain, as well as to identify appropriate responses and put them into practice. Therefore, the undertaking shall consider: (a) its general and specific approaches to addressing material negative impacts; (b) its initiatives aimed at contributing to additional material positive impacts; (c) how far it has progressed in its efforts during the reporting period; and (d) its aims for continued improvement. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Disclosure of how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting value chain workers | S2-4, AR30 | Given that material negative impacts affecting value chain workers that have occurred during the reporting period may also be linked to entities or operations outside its direct control, the undertaking may disclose whether and how it seeks to use its leverage in its business relationships to manage those impacts. This may include using commercial leverage (for example, enforcing contractual requirements with business relationships or implementing incentives), other forms of leverage within the relationship (such as providing training or capacity-building on workers’ rights to entities with which the undertaking has a business relationships) or collaborative leverage with peers or other actors (such as initiatives aimed at responsible recruitment or ensuring workers receive an adequate wage). | ||
| Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts | S2-4, AR31 | When the undertaking discloses its participation in an industry or multi-stakeholder initiative as part of its actions to address material negative impacts, the undertaking may disclose how the initiative, and its own involvement, is aiming to address the material impact concerned. It may disclose under ESRS S2-5 the relevant targets set by the initiative and progress towards them. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Progress in the implementation of initiatives | S2-4, AR36 | With regard to initiatives or processes the undertaking has in place that are based on affected workers’ needs and with regard to progress in the implementation of such initiatives or processes, the undertaking may disclose: (a) information about whether and how value chain workers and legitimate representatives or their credible proxies play a role in decisions regarding the design and implementation of these programmes or processes; and (b) information about the intended or achieved positive outcomes for value chain workers of these initiatives or processes. | Reitan Eiendom vil etablere initiativer for å oppnå positive påvirkninger på arbeiderne i verdikjeden samt planer for å forhindre, forebygge og utbedre negative påvirkninger på arbeiderne i verdikjeden. | |
| Initiatives or processes whose primary aim is to deliver positive impacts for value chain workers are designed also to support achievement of one or more of Sustainable Development Goals | S2-4, AR37 | The undertaking may disclose whether any initiatives or processes whose primary aim is to deliver positive impacts for value chain workers are designed also to support the achievement of one or more of the UN Sustainable Development Goals (SDGs). For example, through a commitment to advance UN SDG 8 to “promote sustained, inclusive and sustainable economic growth, full and productive employment and decent work for all” the undertaking may be providing capacity-building to smallholders in its supply chain, resulting in increases in their income; or it may be supporting training to increase the proportion of women able to take delivery jobs in its downstream value chain. | Reitan Eiendom vil videreutvikle hvordan arbeiderne i verdikjeden informerer eller bidrar til beslutninger tilknyttet verdikjeden | |
| Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy | S2-4, AR43 | The undertaking shall consider whether and how its process(es) to manage material risks related to value chain workers are integrated into its existing risk management process(es). | ||
| Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts | S2-4, AR44 | When disclosing the resources allocated to the management of material impacts, the undertaking may disclose which internal functions are involved in managing the impacts and what types of action they take to address negative and advance positive impacts. | ||
| Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S2-5, 39-41 | - The undertaking shall disclose the time-bound and outcome-oriented targets it may have set related to: (a) reducing negative impacts on value chain workers; and/or (b) advancing positive impacts on value chain workers; and/or (c) managing material risks and opportunities related to value chain workers. - The summarised description of the targets to manage its material impacts, risks and opportunities related to value chain workers shall contain the information requirements defined in ESRS 2 MDR-T. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S2 Arbeidere i verdikjeden, inkludert beregninger og målsettinger. | |
| Process for setting the targets, including whether and how the undertaking engaged directly with workers in the value chain | S2-5, 42 | The undertaking shall disclose the process for setting the targets, including whether and how the undertaking engaged directly with workers in the value chain, their legitimate representatives, or with credible proxies that have insight into their situation in: (a) setting any such targets; (b) tracking the undertaking’s performance against them; and (c) identifying any lessons or improvements as a result of the undertaking’s performance. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S2 Arbeidere i verdikjeden, inkludert beregninger og målsettinger. | |
| Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S2-5, AR45 | When disclosing information about targets in accordance with paragraph 39, the undertaking may disclose: (a) the intended outcomes to be achieved in the lives of value chain workers, being as specific as possible; (b) the stability of the targets over time in terms of definitions and methodologies to enable comparability over time; (c) the standards or commitments on which the targets are based (for instance codes of conduct, sourcing policies, global frameworks or industry codes). | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S2 Arbeidere i verdikjeden, inkludert beregninger og målsettinger. | |
| Material impacts, risks and opportunities and their interaction with strategy and business model | S2.SBM-3, 11 | When fulfilling the requirements of paragraph ESRS 2 SBM-3 paragraph 48, the undertaking shall disclose whether all value chain workers who are likely to be materially impacted by the undertaking, including impacts that are connected with the undertaking’s own operations and value chain, including through its products or services , as well as through its business relationships, are included in the scope of its disclosure under ESRS 2. In addition, the undertaking shall provide the following information: (a) a brief description of the types of value chain workers who could be materially impacted by the undertaking, including impacts that connected with the undertaking’s own operations and value chain, including through its products or services, as well as through its business relationships, and specify whether they are: i. workers working on the undertaking site but who are not part of own workforce, i.e., who are not self-employed workers or workers provided by third party undertakings primarily engaged in employment activities (covered through ESRS S1); ii. workers working for entities in the undertaking’s upstream value chain (e.g., those involved in the extraction of metals or minerals or harvesting of commodities, in refining, manufacturing or other forms of processing); iii. workers working for entities in the undertaking’s downstream value chain (e.g., those involved in the activities of logistics or distribution providers, franchisees, retailers); iv. workers working in the operations of a joint venture or special purpose vehicle involving the reporting undertaking; v. workers who (within the prior categories or additionally) are particularly vulnerable to negative impacts whether due to their inherent characteristics or to the particular context, such as trade unionists, migrant workers, home workers, women or young workers. (b) any geographies, at country level or other levels, or commodities for which there is a significant risk of child labour, or of forced labour or compulsory labour, among workers in the undertaking’s value chain1; (c) in the case of material negative impacts, whether they are either (i) widespread or systemic in contexts where the undertaking operates or has sourcing or other business relationships (e.g., child labour or forced labour in particular commodity supply chains in specific countries or regions), or (ii) related to individual incidents (e.g., an industrial accident or an oil spill) or to specific business relationships. This includes consideration of impacts on value chain workers that may arise from the transition to greener and climate-neutral operations. Potential impacts include impacts associated with innovation and restructuring, closure of mines, increased mining of minerals needed for the transition to a sustainable economy, and solar panel production; (d) in the case of material positive impacts, a brief description of the activities that result in the positive impacts (e.g., updated purchasing practices, capacity-building to supply chain workers), including providing opportunities for the workforce such as job creation and upskilling in the context of a ‘just transition’, and the types of value chain workers that are positively affected or could be positively affected; the undertaking may also disclose whether the positive impacts occur in specific countries or regions; and (e) any material risks and opportunities for the undertaking arising from impacts and dependencies on value chain workers. | ||
| Disclosure of whether and how the undertaking has developed an understanding of how workers with particular characteristics, those working in particular contexts, or those undertaking particular activities may be at greater risk of harm. | S2.SBM-3, 12 | In describing the main types of value chain workers who are or could be negatively affected, based on the materiality assessment set out in ESRS 2 IRO-1, the undertaking shall disclose whether and how it has developed an understanding of how workers with particular characteristics, those working in particular contexts, or those undertaking particular activities may be at greater risk of harm. | ||
| Disclosure of which of material risks and opportunities arising from impacts and dependencies on value chain workers are impacts on specific groups | S2.SBM-3, 13 | The undertaking shall disclose which, if any, of its material risks and opportunities arising from impacts and dependencies on its value chain workers relate to specific groups of value chain workers (for example, particular age groups, workers in a particular factory or country) rather than to all of the value chain workers. |
ESRS S3
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Policies related to affected communities | S3-1, 12-14 | - The undertaking shall describe its policies adopted to manage its material impacts on affected communities, as well as associated material risks and opportunities. - The disclosure required by paragraph 12 shall contain the information on the undertaking’s policies to manage its material impacts, risks and opportunities related to affected communities in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. In addition, the undertaking shall specify if such policies cover specific affected communities or all affected communities. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S3 Lokale samfunn, inkludert beregninger og målsettinger. | |
| Description of human rights policy commitments | S3-1, 16 | The undertaking shall describe its human rights policy commitments4 that are relevant to affected communities, including those processes and mechanisms to monitor compliance with the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises. In its disclosure it shall focus on those matters that are material in relation to5, as well as its general approach to: (a) respect for the human rights of communities, and indigenous peoples specifically; (b) engagement with affected communities; and (c) measures to provide and/or enable remedy for human rights impacts. | ||
| Description of how policies are aligned with relevant internationally recognised instruments | S3-1, 17 | The undertaking shall disclose whether and how its policies with regard to affected communities are aligned with internationally recognised standards relevant to communities and indigenous peoples specifically, including the United Nations (UN) Guiding Principles on Business and Human Rights. The undertaking shall also disclose the extent to which cases of non-respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve affected communities have been reported in its own operations or in its upstream and downstream value chain and, if applicable, an indication of the nature of such cases(67). | ||
| Disclosure of explanations of significant changes to policies adopted during reporting year | S3-1, AR9 | The description shall include the key information necessary to ensure a faithful representation of the policies in relation to affected communities and, therefore, the undertaking shall consider explanations of significant changes to the policies adopted during the reporting year (for example, new or additional approaches to engagement, due diligence and remedy). | ||
| Processes for engaging with affected communities about impacts | S3-2, 19-21 | - The undertaking shall disclose its general processes for engaging with affected communities and their representatives about actual and potential impacts on them. - The undertaking shall disclose whether and how the perspectives of affected communities inform its decisions or activities aimed at managing actual and potential impacts on communities. This shall include, where relevant, an explanation of: (a) whether engagement occurs with affected communities or their legitimate representatives directly, or with credible proxies that have insight into their situation; (b) the stage(s) at which engagement occurs, the type of engagement, and the frequency of the engagement; (c) the function and the most senior role within the undertaking that has operational responsibility for ensuring this engagement happens, and that the results inform the undertaking’s approach; (d) where applicable, how the undertaking assesses the effectiveness of its engagement with affected communities, including, where relevant, any agreements or outcomes that result. | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Disclosure of how effectiveness of engagement with affected communities is assessed | S3-2, 22 | Where applicable, the undertaking shall disclose the steps it takes to gain insight into the perspectives of affected communities that may be particularly vulnerable to impacts and/or marginalised, and into the perspective of specific groups within the affected communities, such as women and girls. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S3 Lokale samfunn, inkludert beregninger og målsettinger. | |
| Disclosure of steps taken to gain insight into perspectives of affected communities hat may be particularly vulnerable to impacts and (or) marginalised | S3-2, 23 | Where affected communities are indigenous peoples, the undertaking shall also disclose how it takes into account and ensures respect of their particular rights in its stakeholder engagement approach, including their right to free, prior and informed consent with regard to: (i) their cultural, intellectual, religious and spiritual property; (ii) activities affecting their lands and territories; and (iii) legislative or administrative measures that affect them. In particular, where engagement occurs with indigenous peoples, the undertaking shall also disclose whether and how indigenous peoples have been consulted on the mode and parameters of the engagement (for example, in designing the agenda, nature, and timeliness of the engagement). | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Disclosure of timeframe for adoption of general process to engage with affected communities in case the undertaking has not adopted a general process for engagement | S3-2, 24 | If the undertaking cannot disclose the above required information because it has not adopted a general process to engage with affected communities, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a process in place. | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Type of role or function handling with engagement | S3-2, AR14 | When describing which function or role has operational responsibility for such engagement and/or ultimate accountability, the undertaking may disclose whether this is a dedicated role or function or part of a broader role or function, and whether any capacity building activities have been offered to support the staff to undertake engagement. If it cannot identify such a position or function, it may state that this is the case. This disclosure could also be fulfilled by making reference to information disclosed according to ESRS 2 GOV-1 The role of the administrative, management and supervisory bodies. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S3 Lokale samfunn, inkludert beregninger og målsettinger. | |
| Processes to remediate negative impacts and channels for affected communities to raise concerns | S3-3, 25-27 | - The undertaking shall describe the processes it has in place to provide for or cooperate in the remediation of negative impacts on affected communities that the undertaking is connected with, as well as channels available to affected communities to raise concerns and have them addressed. - The undertaking shall describe: (a) its general approach to and processes for providing or contributing to remedy where it has identified that it has caused or contributed to a material negative impact on affected communities, including whether and how the undertaking assesses that the remedy provided is effective; (b) any specific channels it has in place for affected communities to raise their concerns or needs directly with the undertaking and have them addressed, including whether these are established by the undertaking itself and/or through participation in third-party mechanisms; (c) its processes through which the undertaking supports the availability of such channels by its business relationships; and (d) how it tracks and monitors issues raised and addressed, and how it ensures the effectiveness of the channels, including through involvement of stakeholders who are the intended users of those channels. | Reitan Eiendom følger til en hver tid gjeldende reguleringer, og vil det kommende året jobbe for å tydeliggjøre prosessene for å håndtere og motvirke negative påvirkninger. | |
| Disclosure of how it is assessed that affected communities are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed | S3-3, 28 | The undertaking shall disclose whether and how it assesses that affected communities are aware of and trust these structures or processes as a way to raise their concerns or needs and have them addressed. In addition, the undertaking shall disclose whether it has policies in place regarding the protection of individuals that use them against retaliation. If such information has been disclosed in accordance with ESRS G1-1, the undertaking may refer to that information. | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Statement in case the undertaking has not adopted a general process to engage with its own workforce | S3-3, 29 | If the undertaking cannot disclose the above required information because it has not adopted a channel for raising concerns and/or does not support the availability of such a channel by its business relationships, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a channel or processes in place. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| Protection of individuals that use the mechanisms against retaliation | S3-3, AR21 | In relation to the protection of individuals that use the mechanisms against retaliation, the undertaking may describe whether it treats grievances confidentially and with respect to the rights of privacy and data protection; and whether to the mechanisms can be used anonymously (for example, through representation by a third party). | ||
| Action plans and resources to manage its material impacts, risks, and opportunities related to value chain workers [see ESRS 2 - MDR-A] | S3-4, MDR-A 66-69 | - The undertaking shall apply the requirements for the content of disclosures in this provision when it describes the actions through which it manages each material sustainability matter including action plans and resources allocated and/or planned. - Where the implementation of a policy requires actions, or a comprehensive action plan, to achieve its objectives, as well as when actions are implemented without a specific policy, the undertaking shall disclose the following information: (a) the list of key actions taken in the reporting year and planned for the future, their expected outcomes and, where relevant, how their implementation contributes to the achievement of policy objectives and targets; (b) the scope of the key actions (i.e., coverage in terms of activities, upstream and/or downstream value chain, geographies and, where applicable, affected stakeholder groups); (c) the time horizons under which the undertaking intends to complete each key action; (d) if applicable, key actions taken (along with results) to provide for and cooperate in or support the provision of remedy for those harmed by actual material impacts; (e) if applicable, quantitative and qualitative information regarding the progress of actions or action plans disclosed in prior periods. - Where the implementation of an action plan requires significant operational expenditures (Opex) and/or capital expenditures (Capex) the undertaking shall: (a) describe the type of current and future financial and other resources allocated to the action plan, including if applicable, the relevant terms of sustainable finance instruments, such as green bonds, social bonds and green loans, the environmental or social objectives, and whether the ability to implement the actions or action plan depends on specific preconditions, e.g., granting of financial support or public policy and market developments; (b) provide the amount of current financial resources and explain how they relate to the most relevant amounts presented in the financial statements; and (c) provide the amount of future financial resources. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor lokalsamfunn, samt muliggjøre positive påvirkninger og muligheter. | |
| Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions | S3-4, 30-32 | - The undertaking shall disclose how it takes action to address material impacts on affected communities, and to manage material risks and pursue material opportunities related to affected communities and the effectiveness of those actions. - In relation to material impacts, the undertaking shall describe: (a) actions taken, planned or underway to prevent or mitigate material negative impacts on affected communities; (b) whether and how it has taken action to provide or enable remedy in relation to an actual material impact; (c) any additional actions or initiatives it has in place with the primary purpose of delivering positive impacts for affected communities; and (d) how it tracks and assesses the effectiveness of these actions and intiatives in delivering intended outcomes for affected communities. | Selskapet vil det kommende året jobbe for å tydeliggjøre hvordan negative påvirkninger motvirkes og eller håndteres. | |
| In relation to paragraph 29, the undertaking shall describe: | S3-4, 33 | In relation to paragraph 29, the undertaking shall describe: (a) the processes through which it identifies what action is needed and appropriate in response to a particular actual or potential negative impact on affected communities; (b) its approach to taking action in relation to specific material negative impacts on communities, including any action in relation to its own practices regarding land acquisition, planning and construction, operation or closure practices, as well as whether wider industry or collaborative action with other relevant parties will be required; and (c) how it ensures that processes to provide or enable remedy in the event of material negative impacts are available and effective in their implementation and outcomes. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor lokalsamfunn, samt muliggjøre positive påvirkninger og muligheter. | |
| In relation to material risks and opportunities | S3-4, 34 | In relation to material risks and opportunities, the undertaking shall describe: (a) what action is planned or underway to mitigate material risks for the undertaking arising from its impacts and dependencies on affected communities and how it tracks effectiveness in practice; and (b) what action is planned or underway to pursue material opportunities for the undertaking in relation to affected communities. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor lokalsamfunn, samt muliggjøre positive påvirkninger og muligheter. | |
| Disclosure of how it is ensured that own practices do not cause or contribute to material negative impacts on affected communities | S3-4, 35 | The undertaking shall disclose whether and how it takes action to avoid causing or contributing to material negative impacts on affected communities through its own practices, including, where relevant, in relation to planning, land acquisition and exploitation, finance, extraction or production of raw materials, use of natural resources, and management of environmental impacts. This may include disclosing what approach is taken when tensions arise between the prevention or mitigation of material negative impacts and other business pressures. | Selskapet vil det kommende året jobbe for å tydeliggjøre hvordan negative påvirkninger motvirkes og eller håndteres. | |
| Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain | S3-4, 36 | The undertaking shall also disclose whether severe human rights issues and incidents connected to affected communities have been reported and, if applicable, disclose these(8). | Det har ikke forekommet brudd på menneskerettigheter i selskapets drift eller verdikjede i rapporteringsåret. | |
| Disclosure of resources allocated to management of material impacts | S3-4, 38 | The undertaking shall disclose what resources are allocated to the management of its material impacts, with information that enables users to gain an understanding of how the material impacts are managed. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| Disclosure of how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting affected communities | S3-4, AR27 | Given that material negative impacts affecting communities that have occurred during the reporting period may also be linked to entities or operations outside its direct control, the undertaking may disclose whether and how it seeks to use its leverage in its business relationships to manage those impacts. This may include using commercial leverage (for example, enforcing contractual requirements with business relationships or implementing incentives), other forms of leverage within the relationship (such as providing training or capacity-building on the rights of indigenous peoples to entities with which the undertaking has a business relationships) or collaborative leverage with peers or other actors (such as initiatives aimed at minimising security-related impacts on communities or participating in company-community partnerships). | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts | S3-4, AR28 | Impacts on communities may stem from environmental matters which are disclosed by the undertaking under the ESRS E1 to E5. Examples include: (a) ESRS E1 Climate Change: The implementation of climate change mitigation plans may require the undertaking to invest in renewable energy projects that may affect the lands, territories and natural resources of indigenous peoples. If the undertaking does not consult with the affected indigenous peoples , it could negatively impact the affected communities’ right to free, prior and informed consent; (b) ESRS E2 Pollution: The undertaking may negatively impact affected communities by failing to protect them from pollution from a particular production facility that causes them health-related issues; (c) ESRS E3 Water and marine sources: The undertaking may negatively impact the access to clean drinking water of communities when withdrawing water in water stressed areas; (d) ESRS E4 Biodiversity and ecosystems: The undertaking may negatively affect the livelihood of local farmers through operations that contaminate soil. Additional examples include the sealing of land through building new infrastructure, which can eradicate plant species that are critical for, for example, local biodiversity or to filter water for communities; or the introduction of invasive species (whether plants or animals) that can impact ecosystems and cause subsequent harm; (e) ESRS E5 Resource use and circular economy: The undertaking may negatively impact the lives of communities by affecting their health through the mismanagement of hazardous waste. Where the connection between environmental impacts and local communities is addressed in the disclosures within the Disclosure Requirements ESRS E1-E5, the undertaking may cross- reference to those and clearly identify such disclosures. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| With regard to initiatives or processes whose primary aim is to deliver positive impacts for affected communities | S3-4, AR34 | With regard to initiatives or processes whose primary aim is to deliver positive impacts for affected communities that are based on affected communities’ needs, and with regard to progress in the implementation of such initiatives or processes, the undertaking may disclose: (a) information about whether and how affected communities and legitimate representatives or their credible proxies play a role in decisions regarding the design and implementation of these investments or programmes; and (b) information about the intended or achieved positive outcomes for affected communities of these investments or programmes. (c) an explanation of the approximate scope of affected communities covered by the described social investment or development programmes, and, where applicable, the rationale for why selected communities were chosen for a given social investment or development programme's implementation. | ||
| Initiatives or processes whose primary aim is to deliver positive impacts for affected communities are designed also to support achievement of one or more of Sustainable Development Goals | S3-4, AR35 | The undertaking may disclose whether any initiatives or processes whose primary aim is to deliver positive impacts for affected communities are designed also to support the achievement of one or more of the UN Sustainable Development Goals (SDGs). For example, through a commitment to advance UN SDG 5 to “achieve gender equality and empower all women and girls” the undertaking may be taking thoughtful measures to include women in the consultation process with an affected community to meet standards of effective stakeholder engagement, which can help empower the women in the process itself, but potentially also in their daily lives. | ||
| Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy | S3-4, AR37 | When disclosing whether initiatives or processes also play a role in mitigating material negative impacts, the undertaking may for example consider programmes that aim to improve local infrastructure surrounding an undertaking’s operations, such as improvements in roads leading to a reduction in the number of severe traffic accidents involving community members. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts | S3-4, AR43 | When disclosing the resources allocated to the management of material impacts, the undertaking may disclose which internal functions are involved in managing the impacts and what types of action they take to address negative and advance positive impacts. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S3-5, 39-41 | - The undertaking shall disclose the time-bound and outcome-oriented targets it may have set related to: (a) reducing negative impacts on affected communities; and/or (b) advancing positive impacts on affected communities; and/or (c) managing material risks and opportunities related to affected communities. - The summarised description of the targets to manage its material impacts, risks and opportunities related to affected communities shall contain the information requirements defined in ESRS 2 MDR-T. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S3 Lokale samfunn, inkludert beregninger og målsettinger. | |
| Disclosure of process for setting time-bound and outcome-oriented targets | S3-5, 42 | The undertaking shall disclose the process for setting the targets, including whether and how the undertaking engaged directly with affected communities, their legitimate representatives, or with credible proxies that have insight into their situation in: (a) setting any such targets; (b) tracking the undertaking’s performance against them; and (c) identifying, any, lessons or improvements as a result of the undertaking’s performance. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S3 Lokale samfunn, inkludert beregninger og målsettinger. | |
| Disclosure of intended outcomes to be achieved in lives of affected communities | S3-5, AR44 | When disclosing information about targets in accordance with paragraph 38, the undertaking may disclose: (a) the intended outcomes to be achieved in the lives of affected communities, being as specific as possible; (b) the stability of the targets over time in terms of definitions and methodologies to enable comparability over time; (c) the standards or commitments which the targets are based on (for instance codes of conduct, sourcing policies, global frameworks or industry codes). | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S3 Lokale samfunn, inkludert beregninger og målsettinger. | |
| Material impacts, risks and opportunities and their interaction with strategy and business model | S3.SBM-3, 9 | When fulfilling the requirements of paragraph 48, the undertaking shall disclose whether all affected communities who are likely to be materially impacted by the undertaking, including impacts that are connected with the undertaking’s own operations and value chain, including through its products or services, as well as through its business relationships, are included in the scope of its disclosure under ESRS 2. In addition, the undertaking shall provide the following information: (a) a brief description of the types of communities subject to material impacts by its own operations or through its upstream and downstream value chain, and specify whether they are: i. communities living or working around the undertaking’s operating sites, factories, facilities or other physical operations, or more remote communities affected by activities at those sites (for example by downstream water pollution); ii. communities along the undertaking’s value chain (for example, those affected by the operations of suppliers’ facilities or by the activities of logistics or distribution providers); iii. communities at one or both endpoints of the value chain (for example, at the point of extraction of metals or minerals or harvesting of commodities, or communities around waste or recycling sites); iv. communities of indigenous peoples. (b) in the case of material negative impacts, whether they are either (i) widespread or systemic in contexts where the undertaking operates or has sourcing or other business relationships (for example, marginalised populations suffering impacts on their health and quality of life in a highly industrialised area), or (ii) related to individual incidents in the undertaking’s own operations (e.g., a toxic waste spill affecting a community’s access to clean drinking water) or in a specific business relationship (e.g., a peaceful protest by communities against business operations that was met with a violent response from the undertaking’s security services). This includes consideration of impacts on affected communities that may arise from the transition to greener and climate- neutral operations. Potential impacts include impacts associated with innovation and restructuring, closure of mines, increased mining of minerals needed for the transition to a sustainable economy and solar panel production; (c) in the case of material positive impacts, a brief description of the activities that result in the positive impacts (for example, capacity-building to support more and new forms of local livelihoods) and the types of communities that are positively affected or could be positively affected; the undertaking may also disclose whether the positive impacts occur in specific countries or regions; and (d) any material risks and opportunities for the business arising from impacts and dependencies on affected communities. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| "Disclosure of whether and how the undertaking has developed an understanding of how affected communities with particular characteristicsor those living in particular contexts, or those undertaking particular activities may be at greater risk of harm" | S3.SBM-3, 10 | In describing the main types of communities who are or could be negatively affected, based on the materiality assessment set out in Disclosure Requirement ESRS 2 IRO-1, the undertaking shall disclose whether and how it has developed an understanding of how affected communities with particular characteristics or those living in particular contexts, or those undertaking particular activities may be at greater risk of harm. | Reitan Eiendom vil tydeliggjøre selskapets prosess for håndtering av påvirkning på lokalsamfunnet det kommende året. | |
| Disclosure of which of material risks and opportunities arising from impacts and dependencies on affected communities are impacts on specific groups | S3.SBM-3, 11 | The undertaking shall disclose which, if any, of its material risks and opportunities arising from impacts and dependencies on affected communities relate to specific groups of affected communities rather than to all affected communities. |
ESRS S4
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Policies related to consumers and end-users | S4-1, 13-15 | - The undertaking shall describe its policies adopted to manage its material impacts of its products and/or services on consumers and end-users, as well as associated material risks and opportunities. - The disclosure required by paragraph 13 shall contain the information on the undertaking’s policies to manage its material impacts, risks and opportunities related to consumers and/or end-users in accordance with ESRS 2 MDR-P Policies adopted to manage material sustainability matters. In addition, the undertaking shall specify if such policies cover specific groups or all consumers and/or end-users. | ||
| Describe its human rights policy commitments that are relevant to consumers and/or end-users | S4-1, 16 | The undertaking shall describe its human rights policy commitments9 that are relevant to consumers and/or end-users, including those processes and mechanisms to monitor compliance with the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises. In its disclosure it shall focus on those matters that are material, as well as the general approach in relation to(10): (a) respect for the human rights of consumers and/or end-users; (b) engagement with consumers and/or end-users; and (c) measures to provide and/or enable remedy for human rights impacts. | Reitan Eiendom vil det kommende året vurdere behovet for egne styringsdokumenter for selskapets nedstrømsverdikjede, og hvordan dette kan implementeres i eksisterende retningslinjer i tråd med rapporteringskravene gitt i ESRS S4. | |
| Disclose whether and how its policies with regard to consumers and/or end-users are aligned with internationally recognised instruments | S4-1, 17 | The undertaking shall disclose whether and how its policies with regard to consumers and/or end-users are aligned with internationally recognised instruments relevant to consumers and/or end-users, including United Nations (UN) Guiding Principles on Business and Human Rights. The undertaking shall also disclose the extent to which cases of non respect of the UN Guiding Principles on Business and Human Rights, ILO Declaration on Fundamental Principles and Rights at Work or OECD Guidelines for Multinational Enterprises that involve consumers and/or end-users have been reported in its downstream value chain and, if applicable, an indication of the nature of such cases(11). | Reitan Eiendom vil det kommende året vurdere behovet for egne styringsdokumenter for selskapets nedstrømsverdikjede, og hvordan dette kan implementeres i eksisterende retningslinjer i tråd med rapporteringskravene gitt i ESRS S4. | |
| Disclosure of explanations of significant changes to policies adopted during reporting year | S4-1, AR9 | The description shall include the key information necessary to ensure a faithful representation of the policies in relation to consumers and end-users, and therefore, the undertaking shall consider explanations of significant changes to the policies adopted during the reporting year (for example, new expectations for business customers, new or additional approaches to due diligence and remedy). | ||
| Processes for engaging with consumers and end-users about impacts | S4-2, 18-20 | - The undertaking shall disclose its general processes for engaging with consumers and end-users and their representatives about actual and potential impacts on them. - The undertaking shall disclose whether and how the perspectives of consumers and/or endusers inform its decisions or activities aimed at managing actual and potential impacts on consumers and/or end-users. This shall include, where relevant, an explanation of: (a) whether engagement occurs with affected consumers and/or end-users or their legitimate representatives directly, or with credible proxies that have insight into their situation; (b) the stage(s) at which engagement occurs, the type of engagement, and the frequency of the engagement; (c) the function and the most senior role within the undertaking that has operational responsibility for ensuring this engagement happens and that the results inform the undertaking’s approach; and (d) where applicable, how the undertaking assesses the effectiveness of its engagement with consumers and/or end-users, and, where relevant, any agreements or outcomes that result from such engagement. | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Disclosure of steps taken to gain insight into perspectives of consumers and end-users / consumers and end-users that may be particularly vulnerable to impacts and (or) marginalised | S4-2, 21 | Where applicable, the undertaking shall disclose the steps it takes to gain insight into the perspectives of consumers and/or end-users that may be particularly vulnerable to impacts and/or marginalised (for example, people with disabilities, children, etc.). | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Disclosure of timeframe for adoption of general process to engage with consumers and end-users in case the undertaking has not adopted a general process for engageme | S4-2, 22 | If the undertaking cannot disclose the above required information because it has not adopted a general process to engage with consumers and/or end-users, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a process in place. | Reitan Eiendom vil tydeliggjøre en prosess for å engasjere kunder og sluttbrukere det kommende året. | |
| Type of role or function handling with engagement | S4-2, AR15 | When describing which function or role has operational responsibility for such engagement and/or ultimate accountability, the undertaking may disclose whether this is a dedicated role or function or part of a broader role or function, and whether any capacity building activities have been offered to support the staff to undertake engagement. If it cannot identify such a position or function, it may state that this is the case. This disclosure could also be fulfilled by making reference to information disclosed according to ESRS 2 GOV-1 The role of the administrative, management and supervisory bodies. | Reitan Eiendom vil tydeliggjøre en prosess for å engasjere kunder og sluttbrukere det kommende året. | |
| Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | S4-3, 23-25 | - The undertaking shall describe the processes it has in place to provide for or cooperate in the remediation of negative impacts on consumers and end-users that the undertaking is connected with, as well as channels available to consumers and end-users to raise concerns and have them addressed. - The undertaking shall describe: (a) its general approach to and processes for providing or contributing to remedy where it has identified that it has caused or contributed to a material negative impact on consumers and/or end-users, including whether and how the undertaking assesses that the remedy provided is effective; (b) any specific channels it has in place for consumers and/or end-users to raise their concerns or needs directly with the undertaking and have them addressed, including whether these are established by the undertaking itself and/or through participation in third-party mechanisms; (c) the processes through which the undertaking supports or requires the availability of such channels by its business relationships; and (d) how it tracks and monitors issues raised and addressed, and how it ensures the effectiveness of the channels, including through involvement of stakeholders who are the intended users. | Reitan Eiendom vil det kommende året etterkomme rutiner for varsling i nedstrøms verdikjede i tråd med ESRS S4. | |
| Disclosure of how it is assessed that consumers and end-users are aware of and trust structures or processes as way to raise their concerns or needs and have them addressed | S4-3, 26 | The undertaking shall disclose whether and how it assesses that consumers and/or endusers are aware of and trust these structures or processes as a way to raise their concerns or needs and have them addressed. In addition, the undertaking shall disclose whether it has policies in place to protect individuals from retaliation when they use such structures or processes. If such information has been disclosed in accordance with ESRS G1-1, the undertaking may refer to that information. | Reitan Eiendom vil det kommende året etterkomme rutiner for varsling i nedstrøms verdikjede i tråd med ESRS S4. | |
| Statement in case the undertaking has not adopted a general process to engage with its business relationship | S4-3, 27 | If the undertaking cannot disclose the above required information because it has not adopted a channel for raising concerns and/or does not support the availability of mechanisms by its business relationships, it shall disclose this to be the case. It may disclose a timeframe in which it aims to have such a channel or processes in place. | Interessentdialog er en viktig del av Reitan Eiendoms bærekraftsarbeid. Det kommende året vil selskapet formalisere interessentdialogen i henhold til ESRS' rapporteringskrav. Interessentdialog og involvering av interessenter i forbindelse med dobbel-vesentlighetsanalysen er beskrevet i Vesentlige Tema. | |
| Grievances are treated confidentially and with respect to rights of privacy and data protection | S4-3, AR22 | In relation to the protection of individuals that use the mechanisms against the retaliation, the undertaking may describe whether it treats grievances confidentially and with respect to the rights of privacy and data protection; and whether they allow for consumer and/or endusers to use them anonymously (for example, through representation by a third party). | Reitan Eiendom vil det kommende året etterkomme rutiner for varsling i nedstrøms verdikjede i tråd med ESRS S4. | |
| Action plans and resources to manage its material impacts, risks, and opportunities related to value chain workers [see ESRS 2 - MDR-A] | S4-4, MDR-A 66-69 | - The undertaking shall apply the requirements for the content of disclosures in this provision when it describes the actions through which it manages each material sustainability matter including action plans and resources allocated and/or planned. - Where the implementation of a policy requires actions, or a comprehensive action plan, to achieve its objectives, as well as when actions are implemented without a specific policy, the undertaking shall disclose the following information: (a) the list of key actions taken in the reporting year and planned for the future, their expected outcomes and, where relevant, how their implementation contributes to the achievement of policy objectives and targets; (b) the scope of the key actions (i.e., coverage in terms of activities, upstream and/or downstream value chain, geographies and, where applicable, affected stakeholder groups); (c) the time horizons under which the undertaking intends to complete each key action; (d) if applicable, key actions taken (along with results) to provide for and cooperate in or support the provision of remedy for those harmed by actual material impacts; (e) if applicable, quantitative and qualitative information regarding the progress of actions or action plans disclosed in prior periods. - Where the implementation of an action plan requires significant operational expenditures (Opex) and/or capital expenditures (Capex) the undertaking shall: (a) describe the type of current and future financial and other resources allocated to the action plan, including if applicable, the relevant terms of sustainable finance instruments, such as green bonds, social bonds and green loans, the environmental or social objectives, and whether the ability to implement the actions or action plan depends on specific preconditions, e.g., granting of financial support or public policy and market developments; (b) provide the amount of current financial resources and explain how they relate to the most relevant amounts presented in the financial statements; and (c) provide the amount of future financial resources. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions | S4-4, 28-30 | - The undertaking shall disclose how it takes action to address material impacts on consumers and end-users, and to manage material risks and pursue material opportunities related to consumers and end-users, and effectiveness of those actions. - The undertaking shall provide a summarised description of the action plans and resources to manage its material impacts, risks, and opportunities related to consumers and end-users as per ESRS 2 MDR-A Actions and resources in relation to material sustainability matters. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| In relation to material impacts, the undertaking shall describe: | S4-4, 31 | (a) actions taken, planned or underway to prevent, mitigate or remediate material negative impacts on consumers and/or end-users; (b) whether and how it has taken action to provide or enable remedy in relation to an actual material impact; (c) any additional actions or initiatives it has in place with the primary purpose of positively contributing to improved social outcomes for consumers and/or end-users; and (d) how it tracks and assesses the effectiveness of these actions and initiatives in delivering intended outcomes for consumers and/or end-users. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| In relation to paragraph 28, the undertaking shall describe: | S4-4, 32 | (a) the processes through which it identifies what action is needed and appropriate in response to a particular actual or potential negative impact on consumers and/or end-users; (b) its approaches to taking action in relation to specific material negative impacts on consumers and/or end-users, including any action in relation to its own practices regarding product design, marketing or sales, as well as whether wider industry or collaborative action with other relevant parties will be required; and (c) how it ensures that processes to provide or enable remedy in the event of material negative impacts are available and effective in their implementation and outcomes. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| In relation to material risks and opportunities, the undertaking shall describe: | S4-4, 33 | In relation to material risks and opportunities, the undertaking shall describe: (a) what action is planned or underway to mitigate material risks for the undertaking arising from its impacts and dependencies on consumers and/or end-users and how it tracks effectiveness in practice; and (b) what action is planned or underway to pursue material opportunities for the undertaking in relation to consumers and/or end-users. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| Disclosure of how it is ensured that own practices do not cause or contribute to material negative impacts on consumers and end-users | S4-4, 34 | The undertaking shall disclose whether and how it takes action to avoid causing or contributing to material negative impacts on consumers and/or end-users through its own practices, including, where relevant, in relation to marketing, sales and data use. This may include disclosing what approach is taken when tensions arise between the prevention or mitigation of material negative impacts and other business pressures. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| Disclosure of severe human rights issues and incidents connected to upstream and downstream value chain | S4-4, 35 | When preparing this disclosure, the undertaking shall consider whether severe human rights issues and incidents connected to its consumers and/or end-users have been reported and, if applicable, disclose these(12). | Det er har ikke forekommet hendelser for alvorlige menneskeskerettighetsbrudd i selskapets nedstrømsverdikjede. Selskapet vurderer videre at risikoen for alvorlige menneskerettighetsbrudd i nedstrømsverdikjede er lav. | |
| Disclosure of resources allocated to management of material impacts | S4-4, 37 | The undertaking shall disclose what resources are allocated to the management of its material impacts with information that enables users to gain an understanding of how the material impacts are managed. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| Understanding negative impacts and involvements in downstream value chain | S4-4, AR25 | It may take time to understand negative impacts and how the undertaking may be involved with them through its downstream value chain, as well as to identify appropriate responses and put them into practice). Therefore, the undertaking shall consider: (a) Its general and specific approaches to addressing material negative impacts; (b) its initiatives aimed at contributing to additional material positive impacts; (c) how far it has progressed in its efforts during the reporting period; and (d) its aims for continued improvement. | Reitan Eiendom vil det kommende året arbeide for å tydeliggjøre implementerte og planlagte tiltak for å redusere og motvirke negative påvirkninger og risikoer ovenfor kunder og sluttbrukere, samt muliggjøre positive påvirkninger og muligheter. Samtlige aktiviteter bidrar allerede til å styre selskapets vesentlige påvirkninger, risikoer og muligheter ovenfor kunder og sluttbrukere. Eksemepelvis vil kartleggingen av hvilke eiendommer som er mest utsatt for en uønsket hendelse knyttet til jordskred bidra til å redusere negativ påvirkning, mens Reitan Eiendoms bidrag til lokalsamfunnet, bybildet og rehabilitering bidrart til positive påvirkninger for kunder og sluttforbrukere. | |
| Disclosure of how undertaking seeks to use leverage with relevant business relationships to manage material negative impacts affecting consumers and end-users | S4-4, AR27 | Given that material negative impacts affecting consumers and/or end-users that have occurred during the reporting period may also be linked to entities or operations outside its direct control, the undertaking may disclose whether and how it seeks to use leverage with relevant business relationships to manage those impacts. This may include using commercial leverage (for example, enforcing contractual requirements with business relationships or implementing incentives), other forms of leverage within the relationship (such as providing training or capacity-building on proper product use or sale practices to business relationships) or collaborative leverage with peers or other actors (such as initiatives aimed at responsible marketing or product safety). | Reitan Eiendom vil det kommende året kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS S4. | |
| Disclosure of how participation in industry or multi-stakeholder initiative and undertaking's own involvement is aiming to address material impacts | S4-4, AR28 | When the undertaking discloses its participation in an industry or multi-stakeholder initiative as part of its actions to address material negative impacts, the undertaking may disclose how the initiative, and its own involvement, is aiming to address the material impact concerned. It may disclose under ESRS S4-5 the relevant targets set by the initiative and progress towards them. | Reitan Eiendom vil det kommende året kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS S4. | |
| Initiatives or processes in placebased on affected consumers and/or end-users’ needs | S4-4, AR33 | With regard to initiatives or processes the undertaking has in place that are based on affected consumers and/or end-users’ needs and their level of implementation, the undertaking may disclose: (a) information about whether and how consumers and/or end-users and legitimate representatives or their credible proxies play a role in decisions regarding the design and implementation of these programmes or processes; and (b) information about the intended or achieved positive outcomes for consumers and/or end- users of these programmes or processes. | Reitan Eiendom vil det kommende året kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS S4. | |
| Intended positive outcomes of its actions for consumers and/or end-users | S4-4, AR35 | When disclosing the intended positive outcomes of its actions for consumers and/or end-users a distinction is to be made between evidence of certain activities having occurred (for example, that x number of consumers have received information about healthy eating habits) from evidence of actual outcomes for consumers and/or end-users (for example, that x number of consumers have adopted healthier eating habits). | Reitan Eiendom vil det kommende året kartlegge hvilke frivillige rapporteringskrav som er mest vesentlig for selskapet under ESRS S4. | |
| Information about measures taken to mitigate negative impacts on workers that arise from transition to greener, climate-neutral economy | S4-4, AR36 | When disclosing whether initiatives or processes also play a role in mitigating material negative impacts, the undertaking may, for example, consider programmes that aim to support heightened awareness of the risk of online scams, leading to a reduction in the number of cases of end-users experiencing breaches of data privacy. | Reitan Eiendom er som eiendomsforvalter underlagt en rekke regulatoriske krav for å sikre forsvarlig og trygge bygg, trygt inneklima og sikre samfunnets innbygeres menneskerettigheter, herunder rett til privatliv og tilrettelegging for sårbare grupper. Samlet bidrag kravene til å motvirke negative påvirkninger på kunder og sluttbrukere. Selskapet vil det kommende året formalisere styringsmekanismene for hvordan selskapet sikrer og minimerer potensielle negative påvirkninger utover det regulatoriske. | |
| Description of internal functions that are involved in managing impacts and types of action taken by internal functions to address negative and advance positive impacts | S4-4, AR41 | When disclosing the resources allocated to the management of material impacts, the undertaking may disclose which internal functions are involved in managing the impacts and what types of action they take to address negative and advance positive impacts. | Reitan Eiendom er som eiendomsforvalter underlagt en rekke regulatoriske krav for å sikre forsvarlig og trygge bygg, trygt inneklima og sikre samfunnets innbygeres menneskerettigheter, herunder rett til privatliv og tilrettelegging for sårbare grupper. Samlet bidrag kravene til å motvirke negative påvirkninger på kunder og sluttbrukere. Selskapet vil det kommende året formalisere styringsmekanismene for hvordan selskapet sikrer og minimerer potensielle negative påvirkninger utover det regulatoriske. | |
| Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S4-5, 38-40 | - The undertaking shall disclose the time-bound and outcome-oriented targets it may have set related to: (a) reducing negative impacts on consumers and/or end-users; and/or (b) advancing positive impacts on consumers and/or end-users; and/or (c) managing material risks and opportunities related to consumers and/or end-users. - The summarised description of the targets to manage its material impacts, risks and opportunities related to consumers and/or end-users shall contain the information requirements defined in ESRS 2 MDR-T. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S4 Kunder og sluttbrukere, inkludert beregninger og målsettinger. | |
| Disclosure of process for setting time-bound and outcome-oriented targets | S4-5, 41 | The undertaking shall disclose the process for setting the targets, including whether and how the undertaking engaged directly with consumers and/or end-users, their legitimate representatives, or with credible proxies that have insight into their situation in: (a) setting any such targets; (b) tracking the undertaking’s performance against them; and (c) identifying, if any, lessons or improvements as a result of the undertaking’s performance. | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S4 Kunder og sluttbrukere, inkludert beregninger og målsettinger. | |
| Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S4-5, AR42 | When disclosing targets in relation to consumers and/or end-users, the undertaking may disclose: (a) the intended outcomes to be achieved in the lives of consumers and/or end-users, being as specific as possible; (b) their stability over time in terms of definitions and methodologies to enable comparability; and/or (c) references standards or commitments on which the targets are based are to be clearly defined in the reporting (for instance codes of conduct, sourcing policies, global frameworks or industry codes). | Reitan Eiendom vil det kommende året jobbe nærmere for å svare ut vesentlige rapporteringspunkter i henhold til ESRS S4 Kunder og sluttbrukere, inkludert beregninger og målsettinger. | |
| All consumers and end-users who can be materially impacted by undertaking are included in scope of disclosure under ESRS 2 | S4.SBM-3, 10 | When fulfilling the requirements of paragraph 48, the undertaking shall disclose whether all consumers and/or end-users who are likely to be materially impacted by the undertaking, including impacts connected with the undertaking’s own operations and value chain, including through its products or services, as well as through its business relationships, are included in the scope of its disclosure under ESRS 2. In addition, the undertaking shall disclose the following information: (a) a brief description of the types of consumers and/or end-users subject to material impacts by its own operations or through its value chain, and specify whether they are: i. consumers and/or end-users of products that are inherently harmful to people and/or increase risks for chronic disease; ii. consumers and/or end-users of services that potentially negatively impact their rights to privacy, to have their personal data protected, to freedom of expression and to non- discrimination; iii. consumers and/or end-users who are dependent on accurate and accessible product- or service- related information, such as manuals and product labels, to avoid potentially damaging use of a product or service; iv. consumers and/or end-users who are particularly vulnerable to health or privacy impacts or impacts from marketing and sales strategies, such as children or financially vulnerable individuals; (b) in the case of material negative impacts, whether they are either (i) widespread or systemic in contexts where the undertaking sells or provides its products or services (for example, state surveillance that affects the privacy of service users), or (ii) related to individual incidents (for example, a defect linked to a particular product) or to specific business relationships (for example, a business partner uses marketing that inappropriately targets young consumers); (c) in the case of material positive impacts, a brief description of the activities that result in the positive impacts (for example, product design that improves its accessibility for persons with disabilities) and the types of consumers and/or end-users that are positively affected or could be positively affected; the undertaking may also disclose whether the positive impacts occur in specific countries or regions; and (d) any material risks and opportunities for the business arising from impacts and dependencies on consumers and/or end-users. | ||
| Disclosure of how understanding of how own workers / consumers and end-users with particular characteristics, working in particular contexts, or undertaking particular activities may be at greater risk of harm has been developed | S4.SBM-3, 11 | In describing the main types of consumers and/or end-users who are or could be negatively affected, based on the materiality assessment set out in ESRS 2 IRO-1, the undertaking shall disclose whether and how it has developed an understanding of how consumers and/or end-users with particular characteristics, or those using particular products or services, may be at greater risk of harm. | ||
| Disclosure of which of material risks and opportunities arising from impacts and dependencies on consumers and end-users are impacts on specific groups | S4.SBM-3, 12 | The undertaking shall disclose which, if any, of its material risks and opportunities arising from impacts and dependencies on consumers and/or end-users, relate to specific groups of consumers and/or end-users (for example, particular age groups) rather than to all consumers and/or end-users. |
ESRS G1
| Indikator | Nøkkel | Beskrivelse | Utelatelser | Besvart på side |
|---|---|---|---|---|
| Business conduct policies and corporate culture | G1-1, 7-9 | - The undertaking shall disclose its policies with respect to business conduct matters and how it fosters its corporate culture. - The disclosures required under paragraph 7 shall include how the undertaking establishes, develops, promotes and evaluates its corporate culture. | ||
| Aspects related to policies on business conduct matters | G1-1, 10 | The disclosures in paragraph 7 shall cover the following aspects related to the undertaking’s policies on business conduct matters: (a) a description of the mechanisms for identifying, reporting and investigating concerns about unlawful behaviour or behaviour in contradiction of its code of conduct or similar internal rules; and whether it accommodates reporting from internal and/or external stakeholders; (b) where the undertaking has no policies on anti-corruption or anti-bribery consistent with the United Nations Convention against Corruption1, it shall state this and whether it has plans to implement them and the timetable for implementation; (c) how the undertaking protects whistleblowers, including: i. details on the establishment of internal whistleblower reporting channels, including whether the undertaking provides for information and training to its own workers and information about the designation and training of staff receiving reports; and ii. measures to protect against retaliation its own workers who are whistleblowers in accordance with the applicable law transposing Directive (EU) 2019/1937 of the European Parliament and of the Council2; (d) where the undertaking has no policies on the protection of whistle-blowers3, it shall state this and whether it has plans to implement them and the timetable for implementation; (e) beyond the procedures to follow-up on reports by whistleblowers in accordance with the applicable law transposing Directive (EU) 2019/1937, whether the undertaking has procedures to investigate business conduct incidents, including incidents of corruption and bribery, promptly, independently and objectively; (f) where applicable, whether the undertaking has in place policies with respect to animal welfare; (g) the undertaking’s policy for training within the organisation on business conduct, including target audience, frequency and depth of coverage; and (h) the functions within the undertaking that are most at risk in respect of corruption and bribery. | Reitan Eiendom vil sikre at selskapets styringsdokumenter til en hver tid er i tråd med gjeldende reguleringer, internasjonale rammeverk og beste praksis. Reitan Eiendom vil det kommende året vurdere å utvide eksisterende styringsdokumenter til å inkludere nedstrømsverdikjede. Utover dette anses ikke dyrevelferd som relevant for selskapets oppstrømsverdikjede eller drift. | |
| Legal requirements under national law | G1-1, 11 | Undertakings that are subject to legal requirements under national law transposing Directive (EU) 2019/1937, or to equivalent legal requirements with regard to the protection of whistleblowers, may comply with the disclosure specified in paragraph 10 (d) by stating that they are subject to those legal requirements. | ||
| Description of its policy to prevent late payments | G1-2, 14 | The undertaking shall provide a description of its policy to prevent late payments, specifically to SMEs. | Verdigrunnlaget setter premisser for Reitan Eiendoms drift. Gjennom høy forretningsmoral skal ikke forsinkede betalinger forekomme, uavhengig av leverandørens størrelse. Selskapet vil i året fremover arbeide for at dette budskapet skal komme tydeligere frem. | |
| The disclosure required under paragraph 12 shall include the following information | G1-2, 15 | The disclosure required under paragraph 12 shall include the following information: (a) the undertaking’s approach to its relationships with its suppliers, taking account of risks to the undertaking related to its supply chain and of impacts on sustainability matters; and (b) whether and how it takes into account social and environmental criteria for the selection of its suppliers. | ||
| Prevention and detection of corruption and bribery | G1-3, 16-18 | - The undertaking shall provide information about its system to prevent and detect, investigate, and respond to allegations or incidents relating to corruption and bribery including the related training. - The disclosure required under paragraph 16 shall include the following information: (a) a description of the procedures in place to prevent, detect, and address allegations or incidents of corruption and bribery; (b) whether the investigators or investigating committee are separate from the chain of management involved in the matter; and (c) the process, if any, to report outcomes to the administrative, management and supervisory bodies. | ||
| If no such procedures are in place | G1-3, 19 | Where the undertaking has no such procedures in place, it shall disclose this fact and, where applicable, its plans to adopt them. | Reitan Eiendom vurderer at eksisterende prosedyrer er tilstrekkelig. Selskapet vil allikevel vurdere løpende oppdatering i tråd med gjeldende rapporteringskrav og beste praksis. | |
| Information about how the undertaking communicates its policies | G1-3, 20 | The disclosures required by paragraph 16 shall include information about how the undertaking communicates its policies to those for whom they are relevant to ensure that the policy is accessible and that they understand its implications. | ||
| Information about training | G1-3, 21 | The disclosure required by paragraph 16 shall include information about the following with respect to training: (a) the nature, scope and depth of anti-corruption and anti-bribery training programmes offered or required by the undertaking; (b) the percentage of functions-at-risk covered by training programmes; and (c) the extent to which training is given to members of the administrative, management and supervisory bodies. | Utvikling av selskapets ressurser er en viktig del av selskapets bærekraftsarbeid. Til årets rapport har selskapet utvidet beskrivelsen av opplæringen medarbeidere og ledere må gjennomgå, inkludert antall timer. Reitan Eiendom vil fremover vurdere hvordan dette kan beskrives ytterligere per tema for innsikt i opplæringens natur, omfang og dybde. | |
| Analysis of its training activities by, for example, region of training or category of own workforce | G1-3, AR7 | The undertaking may disclose an analysis of its training activities by, for example, region of training or category of own workforce where its programmes differ significantly based on such factors and such information would be useful to users. | Utvikling av selskapets ressurser er en viktig del av selskapets bærekraftsarbeid. Til årets rapport har selskapet utvidet beskrivelsen av opplæringen medarbeidere og ledere må gjennomgå, inkludert antall timer. Reitan Eiendom vil fremover vurdere hvordan dette kan beskrives ytterligere per tema for innsikt i opplæringens natur, omfang og dybde. | |
| Anti-corruption and bribery training, table | G1-3, AR8 | The undertaking may present the required information about training using the following table: Anti-corruption and bribery training illustrative example. During the 20XY financial year ABC provided training to its at-risk own workers in terms of its policy (see note x). For those at-risk functions the training is mandatory, but ABC also made available voluntary training for other own workers. Details of its training during the year is as follows: (See table page 8, ESRS G1) | Utvikling av selskapets ressurser er en viktig del av selskapets bærekraftsarbeid. Til årets rapport har selskapet utvidet beskrivelsen av opplæringen medarbeidere og ledere må gjennomgå, inkludert antall timer. Reitan Eiendom vil fremover vurdere hvordan dette kan beskrives ytterligere per tema for innsikt i opplæringens natur, omfang og dybde. | |
| Incidents of corruption or bribery | G1-4, 22-24 | - The undertaking shall provide information on incidents of corruption or bribery during the reporting period. - The undertaking shall disclose: (a) the number of convictions and the amount of fines for violation of anti-corruption and anti-bribery laws(4); and (b) any actions taken to address breaches in procedures and standards of anti-corruption and anti-bribery(5). | Det har i rapporteringsåret ikke forekommet tilfeller av korrupsjon eller bestikkelser i Reitan Eiendom eller tilhørende datterselskaper | |
| The undertaking may disclose | G1-4, 25 | The undertaking may disclose: (a) the total number and nature of confirmed incidents of corruption or bribery; (b) the number of confirmed incidents in which own workers were dismissed or disciplined for corruption or bribery-related incidents; (c) the number of confirmed incidents relating to contracts with business partners that were terminated or not renewed due to violations related to corruption or bribery; and (d) details of public legal cases regarding corruption or bribery brought against the undertaking and its own workers during the reporting period and the outcomes of such cases. This includes cases that were initiated in previous years where the outcome was only established in the current reporting period. | Det har i rapporteringsåret ikke forekommet tilfeller av korrupsjon eller bestikkelser i Reitan Eiendom eller tilhørende datterselskaper | |
| Political influence and lobbying activities | G1-5, 27-29 | - The undertaking shall provide information on the activities and commitments related to exerting its political influence, including its lobbying activities related to its material impacts, risks and opportunities. - The disclosure required by paragraph 27 shall include: (a) if applicable, the representative(s) responsible in the administrative, management and supervisory bodies for the oversight of these activities; (b) for financial or in-kind political contributions: i. the total monetary value of financial and in-kind political contributions made directly and indirectly by the undertaking aggregated by country or geographical area where relevant, as well as type of recipient/beneficiary; and ii. where appropriate, how the monetary value of in-kind contributions is estimated. (c) the main topics covered by its lobbying activities and the undertaking’s main positions on these in brief. This shall include explanations on how this interacts with its material impacts, risks and opportunities identified in its materiality assessment per ESRS 2; and (d) if the undertaking is registered in the EU Transparency Register or in an equivalent transparency register in a Member State, the name of any such register and its identification number in the register. | Reitan Eiendom har i rapporteringsåret ikke gitt finansielle bidrag til politiske partier eller deltatt i lobbyvirksomhet. | |
| Political influence and lobbying activities | G1-5, AR12 | The undertaking may provide the following information on its financial or in-kind contributions with regard to its lobbying expenses: (a) the total monetary amount of such internal and external expenses; and (b) the total amount paid for membership to lobbying associations. | Reitan Eiendom har i rapporteringsåret ikke gitt finansielle bidrag til politiske partier eller deltatt i lobbyvirksomhet. | |
| Comparable positions of management | G1-5, 30 | The disclosure shall also include information about the appointment of any members of the administrative, management and supervisory bodies who held a comparable position in public administration (including regulators) in the 2 years preceding such appointment in the current reporting period. | Selskapets administrasjon, ledelse og styret har i rapporteringsåret ikke hatt politske verv. | |
| Legally obligation to membership of chamber of commerce | G1-5, AR13 | If the undertaking is legally obliged to be a member of a chamber of commerce or other organisation that represents its interests, it may disclose that this is the case. | Selskapet er ikke pålagt å være medlem i en interesseorganisasjon. | |
| Payment practices | G1-6, 31-33 | - The undertaking shall provide information on its payment practices, especially with respect to late payments to small and medium enterprises (SMEs). - The disclosure under paragraph 31 shall include: (a) the average time the undertaking takes to pay an invoice from the date when the contractual or statutory term of payment starts to be calculated, in number of days; (b) a description of the undertaking’s standard payment terms in number of days by main category of suppliers and the percentage of its payments aligned with these standard terms; (c) the number of legal proceedings currently outstanding for late payments; and (d) complementary information necessary to provide sufficient context. If the undertaking has used representative sampling to calculate the information required under point (a), it shall state that fact and briefly describe the methodology used. | Verdigrunnlaget setter premisser for Reitan Eiendoms drift. Gjennom høy forretningsmoral skal ikke forsinkede betalinger forekomme, uavhengig av leverandørens størrelse. Selskapet vil i året fremover arbeide for at dette budskapet skal komme tydeligere frem. | |
| The role of the administrative, management and supervisory bodies | G1.Gov-1, 5 | When disclosing information about the role of the administrative, management and supervisory bodies, the undertaking shall cover the following aspects: (a) the role of the administrative, management and supervisory bodies related to business conduct; and (b) the expertise of the administrative, management and supervisory bodies on business conduct matters. |
