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ESRS 2: General Disclosures·Disclosure Requirement BP-2

Specific information if the undertaking uses phasing-in options

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-2 · 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
9LRA preparation fields 9affermazioni da verificare 9aree di evidenza

Focus dell’informativa

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.

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
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
＋ Mostra i sotto-elementi di BP-2 (checklist di lavoro LRA)

Come prepararla

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.

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 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.

Richiesta migliore

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.

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

Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.

Nota di contesto

If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.

Centro download

Strumenti e moduli per la preparazione

Strumenti professionali di preparazione per BP-2 — 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
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.

Pacchetto di evidenze da preparare

Lacune ricorrenti nella rendicontazione

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.
✓ 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-2

all’interno di ESRS 2: General Disclosures

Apri la fonte ufficiale →

Correlati ed esplora

General Basis for Preparation of Sustainability Statements → 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-2

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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