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ESRS 2: General Disclosures·Disclosure Requirement BP-1

Basis for preparation of the sustainability statement

Guide pratique pour préparer cette information. Utilisez cette fiche pour identifier les données à préparer, vérifier les affirmations et organiser les preuves. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.

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Passeport publié

Dernière révision le 2026-07-24
RK Révisé par 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 Support pédagogique LRA · Non publié ni approuvé par European Commission

Norme

ESRS 2: General Disclosures

Disclosure Requirement BP-1 · 2026-5010-final

En vigueur

—

Source officielle : Ouvrir ↗

Dernière révision

2026-07-24

Support pédagogique LRA · Non publié ni approuvé par European Commission

Pour préparer cette information
5LRA preparation fields 5affirmations à vérifier 5domaines de preuve

Objet de l’information

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.

Ce support pédagogique LRA aide à préparer l’information. Pour les exigences exactes, reportez-vous toujours à la source officielle European Commission.

Avant de commencer

Avant de commencer

Une courte liste de contrôle avant de préparer cette information — cochez chaque point une fois réglé.

Préparation

Informations clés à préparer

Champ à préparer Ce qu’il faut recueillir Indice de preuve 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
＋ Afficher les sous-éléments de BP-1 (liste de travail LRA)

Comment le préparer

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.

Demander les données

Request the disclosure evidence

Traduisez l’information en une question métier interne, puis adaptez-la au vocabulaire de votre organisation.

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.

Meilleure demande

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

Rédigez votre information

Des notes qui transforment les données en information publiée

Modèles pédagogiques LRA — adaptez-les à votre organisation et vérifiez la source officielle avant validation.

Note méthodologique

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

Note de contexte

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

Centre de téléchargement

Outils et formulaires de préparation

Outils de préparation professionnels pour BP-1 — gratuits avec l’adhésion à LRA Community. Inscrivez-vous une fois (c’est gratuit) et tous les téléchargements se débloquent, avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.

Gratuit · Membres de la Community
01XLSClasseur préparation et assurancePoints de données, risques, preuves à vérifier, responsable et dossier de preuves.Obtenir gratuitement ↧ 02XLSPack de demande de donnéesE-mail de demande, modèle de message, champs de réponse et structure de validation.Obtenir gratuitement ↧ 03PDFFiche de bibliothèqueRésumé imprimable d’une page de cette fiche d’information.Obtenir gratuitement ↧

Préparation à l’assurance

Pour chaque affirmation, vérifiez les preuves

Affirmation Risque Preuves à vérifier
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.

Dossier de preuves à préparer

Lacunes fréquentes dans les rapports

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.
✓ Assistant IA LRA · Supervision humaine
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Références au référentiel

Exigences ESRS applicables et informations connexes

Références disponibles du référentiel et informations voisines utiles à la préparation de cette exigence.

ESRS

BP-1

au sein de ESRS 2 : General Disclosures

Ouvrir la source officielle →

Connexes et exploration

Disclosures in Relation to Specific Circumstances → FicheActions and Resources in Relation to Material Sustainability Matters → FicheMetrics in Relation to Material Sustainability Matters → FichePolicies Adopted to Manage Material Sustainability Matters → FicheTargets in Relation to Material Sustainability Matters → Fiche Parcourir toutes les informations →

Plus dans ESRS 2 → Parcourir le catalogue complet → Accueil de la Bibliothèque des informations → Rechercher dans toutes les informations →

Aller plus loin · BP-1

Apprenez à préparer cette information de bout en bout

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.

Explore the ESRS / CSRD course →
Comment cette bibliothèque est construite 312 rapports publiés indexés 63 171 pages avec citations au niveau de la page 272 fiches disclosure conçues par des praticiens
/fr/knowledge-hub/disclosure-cards/esrs-bp-1/