COMMISSION DELEGATED REGULATION (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards ANNEX I European sustainability reporting standards (ESRS) Appendix A Application Requirements Appendix B Qualitative characteristics of information Appendix C List of phased-in Disclosure Requirements Appendix D Structure of the ESRS sustainability statement Appendix E Flowchart for determining disclosures under ESRS Appendix F Example of structure of ESRS sustainability statement Appendix G Example of incorporation by reference Appendix A Application Requirements Appendix B List of datapoints in cross-cutting and topical standards that derive from other EU legislation Appendix C Disclosure and Application Requirements in Topical ESRS that are applicable in conjunction with ESRS 2 General disclosures Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A.1 Application Requirements for ESRS 2 related disclosures Appendix A.2 Application Requirements for ESRS S1-1 Policies related to own workforce Appendix A.3 Application Requirements for ESRS S1–4 Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions Appendix A.4 Application Requirements for ESRS S1–5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements ANNEX II ACRONYMS AND GLOSSARY OF TERMS

COMMISSION DELEGATED REGULATION (EU) 2023/2772 of 31 July 2023 supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards ANNEX I European sustainability reporting standards (ESRS) Appendix A Application Requirements Appendix B Qualitative characteristics of information Appendix C List of phased-in Disclosure Requirements Appendix D Structure of the ESRS sustainability statement Appendix E Flowchart for determining disclosures under ESRS Appendix F Example of structure of ESRS sustainability statement Appendix G Example of incorporation by reference Appendix A Application Requirements Appendix B List of datapoints in cross-cutting and topical standards that derive from other EU legislation Appendix C Disclosure and Application Requirements in Topical ESRS that are applicable in conjunction with ESRS 2 General disclosures Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A.1 Application Requirements for ESRS 2 related disclosures Appendix A.2 Application Requirements for ESRS S1-1 Policies related to own workforce Appendix A.3 Application Requirements for ESRS S1–4 Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions Appendix A.4 Application Requirements for ESRS S1–5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements Appendix A Application Requirements ANNEX II ACRONYMS AND GLOSSARY OF TERMSeu-regulation-2023-x-x-2772