Disclosure focus
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.
This LRA educational guidance supports disclosure preparation. For the exact requirements, always refer to the official European Commission source.
Before you start
Before you start
A quick mental checklist before you prepare this disclosure — tick each as you settle it.
Preparation
Key information to prepare
| Preparation field | What to capture | Evidence hint | Owner |
|---|---|---|---|
| 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 |
How to prepare it
Request the data
Request the disclosure evidence
Translate the disclosure into an internal business question — then adapt it to your organisation's own language.
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.
Better request
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.
Draft your disclosure
Notes that turn data into a disclosure
LRA training templates — adapt them to your organisation, and check the official source before sign-off.
Method note
Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.
Context note
If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.
Download Centre
Preparation tools & forms
Professional preparation tools for BP-2 — free with verified email access. Enter the code we send you once and use downloads, report links and the LRA AI Assistant for 24 hours.
Assurance readiness
For each claim, check the evidence
| Claim | Risk | Evidence to check |
|---|---|---|
| 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. |
Evidence pack to prepare
Common reporting gaps
Ask the Study Studio AI Assistant about this disclosure
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Framework references
Relevant ESRS requirements and related disclosures
Available framework references and nearby disclosures relevant to preparing this requirement.
ESRS
BP-2
within ESRS 2: General Disclosures
Guides that settle this question
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