Content index

ESRS 2

List of ESRS disclosure requirements

Material information disclosed in the sustainability statements

Having identified our 27 material IROs and 4 material topical standards, we applied ESRS 1 guidelines (e.g., minimum disclosure requirements; mandatory ESRS metrics where applicable) to determine the material information to be disclosed in relation to the material IROs. In the case of entity-specific disclosures where reporting is dependent on our expertise, our disclosure decisions were informed by our judgment of what we know to be relevant and applicable to our organization, and our efforts to provide fair and balanced reporting. No thresholds were applied.

Topics assessed not to be material

Based on our double materiality assessment, the following topical standards were established as not material for SoftwareOne:

ESRS E2 Pollution
ESRS E3 Water and marine resources
ESRS E4 Biodiversity and ecosystems
ESRS E5 Resource use and circular economy
ESRS S3 Affected communities
ESRS S4 Consumers and end-users

Material disclosures

Disclosure requirement		Page number
ESRS 2 General disclosures
BP-1	General basis for preparation of the sustainability statements	39
BP-2	Disclosures in relation to specific circumstances	40
GOV-1	The role of the administrative, management, and supervisory bodies	42–46
GOV-2	Information provided to and sustainability matters addressed by the undertaking’s administrative, management, and supervisory bodies	42–46
GOV-3	Integration of sustainability-related performance in incentive schemes	44
GOV-4	Statement on sustainability due diligence	47; 104; 108; 116; 122 Incorporation by reference
GOV-5	Risk management and internal controls over sustainability reporting	46
SBM-1	Strategy, business model, and value chain	48–53
SBM-2	Interests and views of stakeholders	54–55
SBM-3	Material impacts, risks, and opportunities, and their interaction with strategy and business model	49–50; 59–60 Also addressed in each of the material topical standards
IRO-1	Description of the process to identify and assess material impacts, risks, and opportunities	56–58
IRO-2	Disclosure requirements in ESRS covered by the undertaking’s sustainability statements	142–144
E1 Climate change
ESRS 2 GOV-3	Integration of sustainability-related performance in incentive schemes	44
E1-1	Transition plan for climate change mitigation	64
ESRS 2 SBM-3	Material impacts, risks, and opportunities, and their interaction with strategy and business model	62
E1-2	Policies related to climate change mitigation and adaptation	63
E1-3	Actions and resources in relation to climate change policies	64
E1-4	Targets related to climate change mitigation and adaptation	67
E1-5	Energy consumption and mix	66
E1-6	Gross Scopes 1, 2, 3 and Total GHG emissions	65
E1-9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	62–63
S1 Own workforce
ESRS 2 SBM-3	Material impacts, risks, and opportunities, and their interaction with strategy and business model	86; 89; 92; 95; 98; 102
S1-1	Policies related to own workforce	87; 89; 92; 95; 98; 102; 104
S1-2	Processes for engaging with own workforce and workers’ representatives about impacts	85–86
S1-3	Processes to remediate negative impacts and channels for own workforce to raise concerns	85–86; 105–106
S1-4	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	87; 90; 93; 96; 98; 103; 105
S1-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	89; 92; 95; 98; 102; 104; 107
S1-6	Characteristics of the undertaking’s employees	82–84
S1-8	Collective bargaining coverage and social dialogue	102
S1-9	Diversity metrics	101
S1-10	Adequate wages	88
S1-13	Training and skills development metrics	91
S1-16	Remuneration metrics (pay gap and total remuneration)	88
S1-17	Incidents, complaints, and severe human rights impacts	107
Entity-specific	Flexible work arrangements	92
S2 Workers in the value chain
ESRS 2 SBM-3	Material impacts, risks, and opportunities, and their interaction with strategy and business model	108
S2-1	Policies related to value chain workers	110
S2-2	Processes for engaging with value chain workers about impacts	111–112
S2-3	Processes to remediate negative impacts and channels for value chain workers to raise concerns	111–112
S2-4	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 action	111–112
S2-5	Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities	114
G1 Business conduct
ESRS 2 GOV-1	The role of the administrative, supervisory, and management bodies	118
ESRS 2 SBM-3	Material impacts, risks, and opportunities, and their interaction with strategy and business model	116; 122; 125; 129; 135
G1-1	Business conduct policies and corporate culture	117; 122; 126; 129; 135
G1-2	Management of relationships with suppliers	122
G1-3	Prevention and detection of corruption and bribery	125
G1-4	Incidents of corruption or bribery	127
Entity-specific	Data protection and information security	129
Entity-specific	Responsible artificial intelligence	134

Incorporation by reference

Disclosure requirement		Page number
ESRS 2 Disclosure requirement
GOV-1 21 (c)	Experience of administrative, management, and supervisory bodies relevant to the sectors, products, and geographic locations of the undertaking (Executive Board)	172
GOV-1 21 (c)	Experience of administrative, management, and supervisory bodies relevant to the sectors, products, and geographic locations of the undertaking (Board of Directors)	155
GOV-2 26 (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	169–170
GOV-4	Statement on sustainability due diligence	47; 104; 108; 116; 122
SBM-1 40 (a) (iii)	Strategy, business model and value chain Number of employees by geographic area	83

List of data points from other EU legislation

The table below lists the data points derived from other EU legislation as per ESRS 2 Appendix B, indicating which data points are assessed as material to SoftwareOne and where they can be found in our report.

Standard	Disclosure requirement		ESRS datapoint derived from other EU legislation	Other applicable EU legislation	Materiality	Page number
ESRS 2 General information	GOV-1	The role of the administrative, management, and supervisory bodies	Board's gender diversity Paragraph 21 (d)	SFDR, BR	Material	42
	GOV-1		Percentage of board members who are independent Paragraph 21 (e)	BR	Material	42
	GOV-4	Statement on due diligence	Paragraph 30	SFDR	Material	47
	SBM-1	Strategy, business model, and value chain	Involvement in activities related to fossil fuel activities Paragraph 40 (d) i	SFDR, P3, BR	Not material	_
			Involvement in activities related to chemical production Paragraph 40 (d) ii	SFDR, BR	Not material	_
			Involvement in activities related to controversial weapons Paragraph 40 (d) iii	SFDR, BR	Not material	_
			Involvement in activities related to cultivation and production of tobacco Paragraph 40 (d) iv	BR	Not material	_
E1 Climate change	E1-1	Transition Plan for climate change mitigation	Transition Plan to reach climate neutrality by 2050 Paragraph 14	EUCL	Material	64
	E1-1	Transition Plan for climate change mitigation	Undertakings excluded from Paris-aligned Benchmarks Paragraph 16 (g)	P3, BR	Not material	_
	E1-4	Targets related to climate change mitigation and adaptation	GHG emission reduction targets Paragraph 34	SFDR, P3, BR	Material	67
	E1-5	Energy consumption and mix	Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors) Paragraph 38	SFDR	Not material	_
			Energy consumption and mix Paragraph 37	SFDR	Material	66
			Energy intensity associated with activities in high climate impact sectors Paragraphs 40 to 43	SFDR	Not material	_
	E1-6	Gross Scopes 1, 2, 3 and total GHG emissions	Gross Scope 1, 2, 3 and total GHG emissions Paragraph 44	SFDR, P3, BR	Material	64–65
	E1-6	Gross Scopes 1, 2, 3 and total GHG emissions	Gross GHG emissions intensity Paragraphs 53 to 55	SFDR, P3, BR	Material	65
	E1-7	GHG removals and GHG mitigation projects financed through carbon credits	GHG removals and carbon credits Paragraph 56	EUCL	Not material	_
	E1-9	Anticipated financial effects from material physical and transition risks and potential climate-related opportunities	Exposure of the benchmark portfolio to climate-related physical risks Paragraph 66	BR	Phase-in	_
			Disaggregation of monetary amounts by acute and chronic physical risk Paragraph 66 (a) Location of significant assets at material physical risk Paragraph 66 (c)	P3	Phase-in	_
			Breakdown of the carrying value of its real estate assets by energy-efficiency classes Paragraph 67 (c)	P3	Not material	_
			Degree of exposure of the portfolio to climate-related opportunities Paragraph 69	BR	Phase-in	_
S1 Own workforce	ESRS 2 SBM-3	Material impacts, risks, and opportunities, and their interaction with strategy and business model	Risk of incidents of forced labor Paragraph 14 (f)	SFDR	Material	82
	ESRS 2 SBM-3		Risk of incidents of child labor Paragraph 14 (g)	SFDR	Material	82
	S1-1	Policies related to own workforce	Human rights policy commitments Paragraph 20	SFDR	Material	104
			Due diligence policies on issues addressed by the fundamental International Labor Organization Conventions 1 to 8 Paragraph 21	BR	Material	94–95; 104
			Processes and measures for preventing trafficking in human beings Paragraph 22	SFDR	Material	104–105
			Workplace accident prevention policy or management system Paragraph 23	SFDR	Not material	_
	S1-3	Processes to remediate negative impacts and channels for own workforce to raise concerns	Grievance/complaints handling mechanisms Paragraph 32 (c)	SFDR	Material	105; 112
	S1-14	Health and safety metrics	Number of fatalities and number and rate of work-related accidents Paragraph 88 (b) Paragraph 88 (c)	SFDR, BR	Not material	_
	S1-14	Health and safety metrics	Number of days lost to injuries, accidents, fatalities or illness Paragraph 88 (e)	SFDR	Material	36
	S1-16	Remuneration metrics (pay gap and total compensation)	Unadjusted gender pay gap Paragraph 97 (a)	SFDR, BR	Material	88
	S1-16	Remuneration metrics (pay gap and total compensation)	Excessive CEO pay ratio Paragraph 97 (b)	SFDR	Material	88
	S1-17	Incidents, complaints and severe human rights impacts	Incidents of discrimination Paragraph 103 (a)	SFDR	Material	96
	S1-17	Incidents, complaints and severe human rights impacts	Non-respect of UNGPs on Business and Human Rights and OECD Paragraph 104 (a)	SFDR, BR	Material	96
G1 Business conduct	G1-1	Business conduct policies and corporate culture	United Nations Convention against Corruption Paragraph 10 (b)	SFDR	Material	126–127
	G1-1	Business conduct policies and corporate culture	Protection of whistle-blowers Paragraph 10 (d)	SFDR	Material	119
	G1-4	Incidents of corruption or bribery	Fines for violation of anti-corruption and anti-bribery laws Paragraph 24 (a)	SFDR, BR	Material	128
	G1-4	Incidents of corruption or bribery	Standards of anti-corruption and anti-bribery Paragraph 24 (b)	SFDR	Material	127