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ESRS 2: General Disclosures·Disclosure Requirement BP-2

Specific information if the undertaking uses phasing-in options

Praxisleitfaden für die Erstellung dieser Offenlegung. Mit dieser Karte bestimmen Sie die vorzubereitenden Angaben, prüfen Aussagen und ordnen die Nachweise. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Offizielle European Commission-Quelle öffnen ↗ Teilen

Veröffentlichter Steckbrief

Zuletzt geprüft am 2026-07-24

Geprüft von Dr Ross KurinkoLinkedIn Strategic ESG Advisor · IFRS S1 & S2 / GRI / ESRS expert GRI Certified Global Trainer · PhD, University of Cambridge · ESG-AI expert 15+ years on FTSE 100 & Fortune Global 500 disclosures Canary Wharf, London LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Standard

ESRS 2: General Disclosures

Disclosure Requirement BP-2 · 2026-5010-final

Gültig ab

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Offizielle Quelle: Öffnen ↗

Zuletzt geprüft

2026-07-24

LRA-Lehrmaterial · Nicht von European Commission herausgegeben oder gebilligt

Für diese Offenlegung

9LRA preparation fields 9zu prüfende Aussagen 9Nachweisbereiche

Kern der Offenlegung

BP-2 applies only when the undertaking uses the phase-in provisions in ESRS 1 paragraphs 125–127. It is not a general register of every disclosure omitted from the sustainability statement.

Where a whole topical standard is omitted under paragraphs 125(a), 126(a) or 127(a), the undertaking states whether impacts, risks and opportunities related to that standard's topics were assessed as material. If one or more topics or sub-topics were assessed as material, the information required by BP-2 paragraph 9 is provided.

Where information under individual disclosure requirements is omitted under paragraphs 125(b)–(e), 126(b)–(e) or 127(b)–(e), the undertaking states that the information was omitted because the relevant phase-in provision was applied.

Dieses LRA-Lehrmaterial unterstützt die Erstellung der Offenlegung. Für die genauen Anforderungen ziehen Sie stets die offizielle European Commission-Quelle heran.

Bevor Sie beginnen

Eine kurze Checkliste, bevor Sie diese Offenlegung erstellen — haken Sie jeden Punkt ab, sobald er geklärt ist.

Limit BP-2 to omissions caused by the phase-in provisions in ESRS 1 paragraphs 125–127. Separate whole-topical-standard omissions from omissions of information under individual disclosure requirements. Have the supporting records and the final response been reconciled?

Vorbereitung

Wichtige vorzubereitende Angaben

Vorbereitungsfeld	Was zu erfassen ist	Nachweishinweis	Verantwortlich
Phase-in provision applied	Identify the applicable ESRS 1 paragraph in the range 125–127.	Dated source records, governance papers and approval evidence supporting phase-in provision applied.	Sustainability reporting / Legal
Whole-standard omission	Identify a topical standard omitted under paragraph 125(a), 126(a) or 127(a), where applicable.	Dated source records, governance papers and approval evidence supporting whole-standard omission.	Sustainability reporting
Materiality assessment result	State whether impacts, risks and opportunities related to the omitted standard's topics were assessed as material.	Dated source records, governance papers and approval evidence supporting materiality assessment result.	Sustainability reporting
Material topics or sub-topics	Identify the material topics or sub-topics where one or more related impacts, risks or opportunities were assessed as material.	Dated source records, governance papers and approval evidence supporting material topics or sub-topics.	Sustainability reporting
Business model and strategy	Briefly describe how the business model and strategy take account of impacts related to those material topics.	Dated source records, governance papers and approval evidence supporting business model and strategy.	Sustainability reporting
Targets and progress	Describe time-bound targets related to the material topics and progress towards them, where required.	Dated source records, governance papers and approval evidence supporting targets and progress.	Sustainability reporting
Policies and actions	Describe policies and actions addressing the material topics, where required.	Dated source records, governance papers and approval evidence supporting policies and actions.	Sustainability reporting
Metrics	Report the metrics required by BP-2 for the material topics, where applicable.	Dated source records, governance papers and approval evidence supporting metrics.	Sustainability reporting
Other phased-in information omitted	For provisions in paragraphs 125(b)–(e), 126(b)–(e) or 127(b)–(e), identify the information omitted as a result.	Dated source records, governance papers and approval evidence supporting other phased-in information omitted.	Sustainability reporting

＋ Teilelemente von BP-2 anzeigen (LRA-Arbeitscheckliste)

So bereiten Sie es vor

Limit BP-2 to omissions caused by the phase-in provisions in ESRS 1 paragraphs 125–127.

Collect and reconcile the records for: Phase-in provision applied; Whole-standard omission; Materiality assessment result; Material topics or sub-topics; Business model and strategy; Targets and progress; Policies and actions; Metrics; Other phased-in information omitted.

Separate whole-topical-standard omissions from omissions of information under individual disclosure requirements.

Draft the response using the defined terms shown in the disclosure focus; do not substitute broader internal labels.

Review the final wording against every requirement and the supporting governance or data records before sign-off.

Daten anfordern

Request the disclosure evidence

Übersetzen Sie die Offenlegung in eine interne Geschäftsfrage — und passen Sie diese dann an die Sprache Ihrer Organisation an.

Provide the phase-in eligibility assessment, applicable ESRS 1 paragraph, materiality results for omitted topical standards and the BP-2 information required for any material topics.

Use the organisation's own role and document names, but preserve the defined ESRS terms and the scope described above.

Bessere Anfrage

Provide the phase-in eligibility assessment, applicable ESRS 1 paragraph, materiality results for omitted topical standards and the BP-2 information required for any material topics.

Offenlegung entwerfen

Notizen, die aus Daten eine Offenlegung machen

LRA-Schulungsvorlagen — passen Sie sie an Ihre Organisation an und prüfen Sie vor der Freigabe die offizielle Quelle.

Methodenhinweis

Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.

Kontexthinweis

If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.

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Werkzeuge & Formulare zur Vorbereitung

Professionelle Vorbereitungswerkzeuge für BP-2 — kostenlos mit einer LRA Community-Mitgliedschaft. Einmal registrieren (kostenlos) und alle Downloads sind frei — zusammen mit der Disclosure-Bibliothek, den Vorlagen und dem LRA KI-Assistenten.

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Prüfungsbereitschaft

Prüfen Sie zu jeder Aussage die Nachweise

Aussage	Risiko	Zu prüfende Nachweise
Phase-in provision applied is reported accurately and completely.	The response omits, misclassifies or overstates phase-in provision applied.	Dated source records, governance papers and approval evidence supporting phase-in provision applied.
Whole-standard omission is reported accurately and completely.	The response omits, misclassifies or overstates whole-standard omission.	Dated source records, governance papers and approval evidence supporting whole-standard omission.
Materiality assessment result is reported accurately and completely.	The response omits, misclassifies or overstates materiality assessment result.	Dated source records, governance papers and approval evidence supporting materiality assessment result.
Material topics or sub-topics is reported accurately and completely.	The response omits, misclassifies or overstates material topics or sub-topics.	Dated source records, governance papers and approval evidence supporting material topics or sub-topics.
Business model and strategy is reported accurately and completely.	The response omits, misclassifies or overstates business model and strategy.	Dated source records, governance papers and approval evidence supporting business model and strategy.
Targets and progress is reported accurately and completely.	The response omits, misclassifies or overstates targets and progress.	Dated source records, governance papers and approval evidence supporting targets and progress.
Policies and actions is reported accurately and completely.	The response omits, misclassifies or overstates policies and actions.	Dated source records, governance papers and approval evidence supporting policies and actions.
Metrics is reported accurately and completely.	The response omits, misclassifies or overstates metrics.	Dated source records, governance papers and approval evidence supporting metrics.
Other phased-in information omitted is reported accurately and completely.	The response omits, misclassifies or overstates other phased-in information omitted.	Dated source records, governance papers and approval evidence supporting other phased-in information omitted.

Vorzubereitendes Nachweispaket

Dated source records, governance papers and approval evidence supporting phase-in provision applied.Dated source records, governance papers and approval evidence supporting whole-standard omission.Dated source records, governance papers and approval evidence supporting materiality assessment result.Dated source records, governance papers and approval evidence supporting material topics or sub-topics.Dated source records, governance papers and approval evidence supporting business model and strategy.Dated source records, governance papers and approval evidence supporting targets and progress.Dated source records, governance papers and approval evidence supporting policies and actions.Dated source records, governance papers and approval evidence supporting metrics.Dated source records, governance papers and approval evidence supporting other phased-in information omitted.

Häufige Lücken in der Berichterstattung

Using the 2023 BP-2 title or content.

Listing every absent disclosure requirement.

Replacing material with relevant or priority.

Failing to distinguish whole-standard and individual-information phase-ins.

Using a phase-in without checking eligibility.

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Fragen Sie den Study-Studio-KI-Assistenten zu dieser Offenlegung

Erhalten Sie praxisnahe Antworten für Ihren Berichtskontext. Die ersten beiden Antworten sind kostenlos — treten Sie der LRA Community kostenlos bei, um ohne Limit weiterzumachen.

Ausprobieren Wie bereite ich BP-2 vor? Welche Daten muss ich erheben? Welche Fehler sollte ich vermeiden?

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Verweise auf das Rahmenwerk

Einschlägige ESRS-Anforderungen und verwandte Offenlegungen

Verfügbare Verweise auf das Rahmenwerk und benachbarte Offenlegungen, die für diese Anforderung relevant sind.

ESRS

BP-2

innerhalb von ESRS 2: General Disclosures

Offizielle Quelle öffnen →

Verwandtes & Entdecken

General Basis for Preparation of Sustainability Statements → Karte Actions and Resources in Relation to Material Sustainability Matters → Karte Metrics in Relation to Material Sustainability Matters → Karte Policies Adopted to Manage Material Sustainability Matters → Karte Targets in Relation to Material Sustainability Matters → Karte Alle Offenlegungen durchsuchen →

Mehr in ESRS 2 → Gesamten Katalog durchsuchen → Startseite der Disclosure-Bibliothek → Alle Offenlegungen durchsuchen →

Tiefer einsteigen · BP-2

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Wie diese Bibliothek entsteht 312 veröffentlichte Berichte indexiert 63.171 Seiten mit seitengenauen Fundstellen 272 von Praktikern erstellte Disclosure-Karten

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