68 ESRS 2 GOV-4, 30 Due diligence statement Annex I, Table 3, Indicator 10 Reported General, Governance ESRS 2 SBM-1, 40 (d.i) Involvement in activities related to activities in the fossil fuel sector Annex I, Table 1, Indicator 4 Article 449a of Regulation (EU) No 575/2013; Commission Implementing Regulation (EU) 2022/2453[6], Table 1 – Qualitative information on environmental risk and Table 2 – Qualitative information on social risk Commission Delegated Regulation (EU) 2020/1816, Annex II Reported General Disclosure, Strategy ESRS 2 SBM-1, 40 (d.ii) Involvement in activities related to the production of chemicals Annex I, Table 2, Indicator 9 Commission Delegated Regulation (EU) 2020/1816, Annex II Reported General Disclosure, Strategy ESRS 2 SBM-1, 40 (d.iii) Participation in activities related to controversial weapons Annex I, Table 1, Indicator 14 Article 12(1) of Delegated Regulation (EU) 2020/1818[7] and Annex II to that Delegated Regulation Reported General Disclosure, Strategy (UE) 2020/1816
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