Aller à l’essentiel de l’information
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
Gratuit · Membres de la Community
✓ Assistant IA LRA · Supervision humaine
Ouvrir la source officielle →
Explore the ESRS / CSRD course →
ESRS 2: General Disclosures·Disclosure Requirement BP-2
Specific information if the undertaking uses phasing-in options
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.
Passeport publié
Dernière révision le 2026-07-24
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-2 · 2026-5010-final
Dernière révision
2026-07-24
Support pédagogique LRA · Non publié ni approuvé par European Commission
Pour préparer cette information
Objet de l’information
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.
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 |
|---|---|---|---|
| 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 |
＋ Afficher les sous-éléments de BP-2 (liste de travail 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.
Comment le préparer
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.
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 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.
Meilleure demande
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.
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
Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.
Note de contexte
If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.
Centre de téléchargement
Outils et formulaires de préparation
Outils de préparation professionnels pour BP-2 — 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.
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 |
|---|---|---|
| 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. |
Dossier de preuves à préparer
Lacunes fréquentes dans les rapports
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.
Interrogez l’assistant IA de Study Studio sur cette information
Obtenez des réponses concrètes pour votre contexte de reporting. Les deux premières réponses sont gratuites — rejoignez gratuitement LRA Community pour continuer sans limite.
Essayez
Comment préparer BP-2 ?
Quelles données dois-je collecter ?
Quelles erreurs éviter ?
2 réponses gratuites
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-2
au sein de ESRS 2 : General Disclosures
Connexes et exploration
General Basis for Preparation of Sustainability Statements → 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-2
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.
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-2/
Gratuit · LRA Community
Obtenez vos outils BP-2 — gratuitement
Vos outils de préparation sont gratuits pour les membres de LRA Community et les étudiants. Inscrivez-vous une fois (c’est gratuit) et votre téléchargement démarre aussitôt — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA.
✓
C’est fait — votre téléchargement démarre
Votre fichier est en cours de téléchargement. Votre Cabinet Community — avec la Bibliothèque des informations, les modèles et l’assistant IA LRA — est prêt lui aussi.
Ouvrir votre Cabinet →