Ir al foco de la divulgación
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
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ESRS 2: General Disclosures·Disclosure Requirement BP-2
Specific information if the undertaking uses phasing-in options
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.
Pasaporte publicado
Última revisión el 2026-07-24
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-2 · 2026-5010-final
Última revisión
2026-07-24
Material formativo de LRA · No emitido ni avalado por European Commission
Para preparar esta divulgación
Foco de la divulgación
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.
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 |
|---|---|---|---|
| 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 |
＋ Mostrar los subelementos de BP-2 (lista de trabajo de LRA)
Identify the applicable ESRS 1 paragraph in the range 125–127.
Identify a topical standard omitted under paragraph 125(a), 126(a) or 127(a), where applicable.
State whether impacts, risks and opportunities related to the omitted standard's topics were assessed as material.
Identify the material topics or sub-topics where one or more related impacts, risks or opportunities were assessed as material.
Briefly describe how the business model and strategy take account of impacts related to those material topics.
Describe time-bound targets related to the material topics and progress towards them, where required.
Describe policies and actions addressing the material topics, where required.
Report the metrics required by BP-2 for the material topics, where applicable.
For provisions in paragraphs 125(b)–(e), 126(b)–(e) or 127(b)–(e), identify the information omitted as a result.
Cómo prepararlo
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.
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 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.
Solicitud mejor
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.
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
Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.
Nota de contexto
If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.
Centro de descargas
Herramientas y formularios de preparación
Herramientas profesionales de preparación para BP-2 — 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.
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 |
|---|---|---|
| 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. |
Paquete de evidencia que preparar
Carencias habituales en los informes
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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Pruebe
¿Cómo preparo BP-2?
¿Qué datos necesito recopilar?
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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-2
dentro de ESRS 2: General Disclosures
Relacionado y explorar
General Basis for Preparation of Sustainability Statements → 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-2
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.
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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