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ESRS 2: General Disclosures·Disclosure Requirement BP-2

Specific information if the undertaking uses phasing-in options

Praktische leidraad voor het opstellen van deze disclosure. Gebruik deze kaart om te bepalen welke informatie u voorbereidt, om beweringen te toetsen en om onderbouwend bewijs te ordenen. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

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Gepubliceerd paspoort

Laatst beoordeeld op 2026-07-24
RK Beoordeeld door 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 Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Standaard

ESRS 2: General Disclosures

Disclosure Requirement BP-2 · 2026-5010-final

Van kracht

—

Officiële bron: Openen ↗

Laatst beoordeeld

2026-07-24

Educatief materiaal van LRA · Niet uitgegeven of goedgekeurd door European Commission

Voor deze disclosure
9LRA preparation fields 9beweringen te toetsen 9bewijsgebieden

Kern van de disclosure

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.

Dit educatieve materiaal van LRA ondersteunt het opstellen van de disclosure. Raadpleeg voor de exacte vereisten altijd de officiële European Commission-bron.

Voordat u begint

Voordat u begint

Een korte checklist voordat u deze disclosure opstelt — vink elk punt af zodra het geregeld is.

Voorbereiding

Belangrijkste voor te bereiden informatie

Voorbereidingsveld Wat vast te leggen Aanwijzing voor bewijs Eigenaar
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
＋ Subelementen van BP-2 tonen (LRA-werkchecklist)

Hoe u dit voorbereidt

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.

De gegevens opvragen

Request the disclosure evidence

Vertaal de disclosure naar een interne bedrijfsvraag — en pas die daarna aan op het taalgebruik van uw organisatie.

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.

Beter verzoek

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.

Stel uw disclosure op

Notities die gegevens tot een disclosure maken

LRA-trainingssjablonen — pas ze aan op uw organisatie en controleer de officiële bron vóór goedkeuring.

Methodenotitie

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

Contextnotitie

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

Downloadcentrum

Hulpmiddelen en formulieren voor de voorbereiding

Professionele voorbereidingshulpmiddelen voor BP-2 — gratis met een LRA Community-lidmaatschap. Registreer u eenmalig (gratis) en alle downloads komen vrij, samen met de Disclosure-bibliotheek, de sjablonen en de LRA AI-assistent.

Gratis · Community-leden
01XLSWerkboek voorbereiding & assuranceDatapunten, risico’s, te controleren bewijs, eigenaar en bewijsdossier.Gratis downloaden ↧ 02XLSPakket voor de gegevensaanvraagAanvraagmail, berichtsjabloon, antwoordvelden en goedkeuringsstructuur.Gratis downloaden ↧ 03PDFBibliotheekkaartPrintbare samenvatting van één pagina van deze disclosure-kaart.Gratis downloaden ↧

Assurance-gereedheid

Controleer bij elke bewering het bewijs

Bewering Risico Te controleren bewijs
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.

Voor te bereiden bewijsdossier

Veelvoorkomende hiaten in de rapportage

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.
✓ LRA AI-assistent · Met menselijke controle
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Verwijzingen naar het raamwerk

Relevante ESRS-vereisten en verwante disclosures

Beschikbare verwijzingen naar het raamwerk en aanpalende disclosures die relevant zijn voor deze vereiste.

ESRS

BP-2

binnen ESRS 2: General Disclosures

Officiële bron openen →

Gerelateerd & verkennen

General Basis for Preparation of Sustainability Statements → KaartActions and Resources in Relation to Material Sustainability Matters → KaartMetrics in Relation to Material Sustainability Matters → KaartPolicies Adopted to Manage Material Sustainability Matters → KaartTargets in Relation to Material Sustainability Matters → Kaart Alle disclosures bekijken →

Meer in ESRS 2 → Volledige catalogus bekijken → Home van de Disclosure-bibliotheek → Zoeken in alle disclosures →

Verder verdiepen · BP-2

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Hoe deze bibliotheek is opgebouwd 312 gepubliceerde rapporten geïndexeerd 63.171 pagina’s met verwijzingen op paginaniveau 272 door practitioners gemaakte Disclosurekaarten
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