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ESRS 2: General Disclosures·Disclosure Requirement BP-1

Basis for preparation of the sustainability statement

Guida pratica per preparare questa informativa. Usa questa scheda per individuare le informazioni da predisporre, verificare le affermazioni e organizzare le evidenze a supporto. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Apri la fonte ufficiale European Commission ↗ Condividi

Passaporto pubblicato

Ultima revisione il 2026-07-24
RK Revisionato da 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 Materiale didattico LRA · Non emesso né approvato da European Commission

Standard

ESRS 2: General Disclosures

Disclosure Requirement BP-1 · 2026-5010-final

In vigore

—

Fonte ufficiale: Apri ↗

Ultima revisione

2026-07-24

Materiale didattico LRA · Non emesso né approvato da European Commission

Per preparare questa informativa
5LRA preparation fields 5affermazioni da verificare 5aree di evidenza

Focus dell’informativa

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.

Questo materiale didattico LRA supporta la preparazione dell’informativa. Per i requisiti esatti, fai sempre riferimento alla fonte ufficiale European Commission.

Prima di iniziare

Prima di iniziare

Una breve checklist prima di preparare questa informativa: spunta ogni voce man mano che la definisci.

Preparazione

Informazioni chiave da preparare

Campo da preparare Cosa rilevare Suggerimento sull’evidenza Responsabile
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
＋ Mostra i sotto-elementi di BP-1 (checklist di lavoro LRA)

Come prepararla

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.

Richiedi i dati

Request the disclosure evidence

Traduci l’informativa in una domanda di business interna, poi adattala al linguaggio della tua organizzazione.

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.

Richiesta migliore

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

Redigi la tua informativa

Note che trasformano i dati in un’informativa

Modelli formativi LRA: adattali alla tua organizzazione e verifica la fonte ufficiale prima dell’approvazione.

Nota metodologica

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

Nota di contesto

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

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per BP-1 — gratuiti con l’iscrizione a LRA Community. Registrati una volta (è gratis) e sblocchi tutti i download, insieme alla Biblioteca delle informative, ai modelli e all’assistente IA di LRA.

Gratis · Membri della Community
01XLSCartella di lavoro per preparazione e assurancePunti dato, rischi, evidenze da verificare, responsabile e pacchetto di evidenze.Ottienilo gratis ↧ 02XLSPacchetto per la richiesta datiE-mail di richiesta, modello di messaggio, campi di risposta e struttura di approvazione.Ottienilo gratis ↧ 03PDFScheda della bibliotecaSintesi stampabile di una pagina di questa scheda informativa.Ottienilo gratis ↧

Preparazione all’assurance

Per ogni affermazione, verifica le evidenze

Affermazione Rischio Evidenze da verificare
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ Assistente IA di LRA · Con supervisione umana
Dr Ross Kurinko

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Riferimenti al framework

Requisiti ESRS pertinenti e informative correlate

Riferimenti disponibili al framework e informative vicine utili alla preparazione di questo requisito.

ESRS

BP-1

all’interno di ESRS 2: General Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

Disclosures in Relation to Specific Circumstances → SchedaActions and Resources in Relation to Material Sustainability Matters → SchedaMetrics in Relation to Material Sustainability Matters → SchedaPolicies Adopted to Manage Material Sustainability Matters → SchedaTargets in Relation to Material Sustainability Matters → Scheda Sfoglia tutte le informative →

Altro in ESRS 2 → Sfoglia il catalogo completo → Home della Biblioteca delle informative → Cerca in tutte le informative →

Approfondisci · BP-1

Impara a preparare questa informativa dall’inizio alla fine

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 →
Come è costruita questa biblioteca 312 report pubblicati indicizzati 63.171 pagine con citazioni a livello di pagina 272 schede disclosure realizzate da professionisti
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