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ESRS 2: General Disclosures·Disclosure Requirement BP-1

Basis for preparation of the sustainability statement

Guía práctica para preparar esta divulgación. Use esta ficha para identificar la información a preparar, verificar afirmaciones y organizar la evidencia de soporte. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

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Pasaporte publicado

Última revisión el 2026-07-24
RK Revisado por 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 Material formativo de LRA · No emitido ni avalado por European Commission

Norma

ESRS 2: General Disclosures

Disclosure Requirement BP-1 · 2026-5010-final

En vigor

—

Fuente oficial: Abrir ↗

Última revisión

2026-07-24

Material formativo de LRA · No emitido ni avalado por European Commission

Para preparar esta divulgación
5LRA preparation fields 5afirmaciones que verificar 5áreas de evidencia

Foco de la divulgación

BP-1 explains the basis used to prepare the sustainability statement. It covers whether the statement is prepared on a consolidated or individual basis, differences between the reporting boundary for the undertaking's own operations and the consolidated financial statements, and an overview of upstream and downstream value-chain coverage.

The disclosure also includes the statement that the sustainability statement has been prepared in accordance with the ESRS applicable at the end of the reporting period.

Where the undertaking applies a relief, option or other specific provision in ESRS 1, it identifies the provision and supplies the related information required by that provision. Estimates, cut-off controls and wider data-quality checks may support preparation but are not separate BP-1 requirements.

Este material formativo de LRA apoya la preparación de la divulgación. Para los requisitos exactos, consulte siempre la fuente oficial de European Commission.

Antes de empezar

Antes de empezar

Una breve lista de comprobación antes de preparar esta divulgación: marque cada punto a medida que lo resuelva.

Preparación

Información clave que preparar

Campo de preparación Qué recopilar Pista de evidencia Responsable
Preparation basis State whether the sustainability statement is prepared on a consolidated or individual basis. Dated source records, governance papers and approval evidence supporting preparation basis. Sustainability reporting / Finance
Own-operations reporting boundary Describe differences from the consolidated financial-statement boundary and the reasons for those differences, where they exist. Dated source records, governance papers and approval evidence supporting own-operations reporting boundary. Sustainability reporting / Finance
Value-chain coverage Provide an overview of upstream and downstream value-chain coverage. Dated source records, governance papers and approval evidence supporting value-chain coverage. Sustainability reporting
Statement of accordance State that the sustainability statement was prepared in accordance with the ESRS applicable at the end of the reporting period. Dated source records, governance papers and approval evidence supporting statement of accordance. Sustainability reporting / Legal
ESRS 1 provisions applied Identify each relief, option or other specific ESRS 1 provision applied and provide the information required by that provision. Dated source records, governance papers and approval evidence supporting esrs 1 provisions applied. Sustainability reporting / Legal
＋ Mostrar los subelementos de BP-1 (lista de trabajo de LRA)

Cómo prepararlo

Use the reporting undertaking defined for the sustainability statement and distinguish own operations from upstream and downstream value-chain information.
Collect and reconcile the records for: Preparation basis; Own-operations reporting boundary; Value-chain coverage; Statement of accordance; ESRS 1 provisions applied.
Boundary differences and ESRS 1 provisions are reported when they exist or are applied; do not invent omissions or reliefs.
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.

Solicitar los datos

Request the disclosure evidence

Traduzca la divulgación a una pregunta de negocio interna y adáptela después al lenguaje propio de su organización.

Provide the approved preparation-basis paper, financial-boundary reconciliation, value-chain coverage overview, statement of accordance and register of ESRS 1 provisions applied.

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

Solicitud mejor

Provide the approved preparation-basis paper, financial-boundary reconciliation, value-chain coverage overview, statement of accordance and register of ESRS 1 provisions applied.

Redacte su divulgación

Notas que convierten los datos en una divulgación

Plantillas formativas de LRA: adáptelas a su organización y consulte la fuente oficial antes de la aprobación.

Nota metodológica

Reconcile the sustainability reporting boundary to the consolidated financial statements and verify each claimed ESRS 1 provision against the applicable paragraph.

Nota de contexto

Keep broader estimates, cut-off and data-quality controls clearly labelled as internal preparation controls.

Centro de descargas

Herramientas y formularios de preparación

Herramientas profesionales de preparación para BP-1 — gratuitas con la membresía de LRA Community. Regístrese una vez (es gratis) y se desbloquean todas las descargas, junto con la Biblioteca de divulgaciones, las plantillas y el asistente de IA de LRA.

Gratis · Miembros de la Community
01XLSCuaderno de preparación y aseguramientoPuntos de datos, riesgos, evidencia que verificar, responsable y paquete de evidencia.Consíguelo gratis ↧ 02XLSPaquete de solicitud de datosCorreo de solicitud, plantilla de mensaje, campos de respuesta y estructura de aprobación.Consíguelo gratis ↧ 03PDFFicha de la bibliotecaResumen imprimible de una página de esta ficha de divulgación.Consíguelo gratis ↧

Preparación para el aseguramiento

Para cada afirmación, compruebe la evidencia

Afirmación Riesgos Evidencia que comprobar
Preparation basis is reported accurately and completely.The response omits, misclassifies or overstates preparation basis.Dated source records, governance papers and approval evidence supporting preparation basis.
Own-operations reporting boundary is reported accurately and completely.The response omits, misclassifies or overstates own-operations reporting boundary.Dated source records, governance papers and approval evidence supporting own-operations reporting boundary.
Value-chain coverage is reported accurately and completely.The response omits, misclassifies or overstates value-chain coverage.Dated source records, governance papers and approval evidence supporting value-chain coverage.
Statement of accordance is reported accurately and completely.The response omits, misclassifies or overstates statement of accordance.Dated source records, governance papers and approval evidence supporting statement of accordance.
ESRS 1 provisions applied is reported accurately and completely.The response omits, misclassifies or overstates esrs 1 provisions applied.Dated source records, governance papers and approval evidence supporting esrs 1 provisions applied.

Paquete de evidencia que preparar

Carencias habituales en los informes

Using the 2023 BP-1 title.
Treating estimates and general completeness as the subject of BP-1.
Omitting the statement of accordance.
Treating phase-in provisions as BP-1 rather than BP-2.
Presenting internal preparation fields as official datapoints.
✓ Asistente de IA de LRA · Con supervisión humana
Dr Ross Kurinko

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Referencias del marco

Requisitos aplicables de ESRS y divulgaciones relacionadas

Referencias disponibles del marco y divulgaciones cercanas relevantes para preparar este requisito.

ESRS

BP-1

dentro de ESRS 2: General Disclosures

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Relacionado y explorar

Disclosures in Relation to Specific Circumstances → FichaActions and Resources in Relation to Material Sustainability Matters → FichaMetrics in Relation to Material Sustainability Matters → FichaPolicies Adopted to Manage Material Sustainability Matters → FichaTargets in Relation to Material Sustainability Matters → Ficha Ver todas las divulgaciones →

Más en ESRS 2 → Ver el catálogo completo → Inicio de la Biblioteca de divulgaciones → Buscar en todas las divulgaciones →

Profundizar · BP-1

Aprenda a preparar esta divulgación de principio a fin

This guide covers one Disclosure Requirement. The ESRS / CSRD Reporting course walks the full European workflow — double materiality, datapoints, evidence and assurance — with exercises on your own data.

Available as Guided Flex, Live Cohort, 1:1 Expert Mentorship or Corporate Programme.

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Cómo se construye esta biblioteca 312 informes publicados indexados 63 171 páginas con citas a nivel de página 272 fichas de divulgación creadas por profesionales
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