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RK
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Бесплатно · Участникам сообщества
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ESRS 2: General Disclosures·Disclosure Requirement BP-2
Specific information if the undertaking uses phasing-in options
Практическое руководство по подготовке этого раскрытия. Используйте карточку, чтобы определить, какую информацию подготовить, проверить утверждения и организовать подтверждающие доказательства. За точными требованиями всегда обращайтесь к официальному источнику European Commission.
Опубликованный паспорт
Последняя проверка 2026-07-24
Проверил
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
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Стандарт
ESRS 2: General Disclosures
Disclosure Requirement BP-2 · 2026-5010-final
Последняя проверка
2026-07-24
Учебные материалы LRA · Не выпущено и не одобрено European Commission
Чтобы подготовить это раскрытие
Суть раскрытия
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.
Это учебное руководство LRA помогает в подготовке раскрытия. За точными требованиями всегда обращайтесь к официальному источнику European Commission.
Прежде чем начать
Прежде чем начать
Короткий чек-лист перед подготовкой этого раскрытия — отмечайте пункты по мере их закрытия.
Подготовка
Ключевая информация для подготовки
| Поле подготовки | Что зафиксировать | Подсказка по доказательствам | Ответственный |
|---|---|---|---|
| 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 |
＋ Показать подпункты BP-2 (рабочий чек-лист 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.
Как это подготовить
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.
Запросить данные
Request the disclosure evidence
Переведите раскрытие на язык внутреннего бизнес-вопроса, а затем адаптируйте его под терминологию вашей организации.
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.
Более удачный запрос
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.
Составьте раскрытие
Заметки, которые превращают данные в раскрытие
Учебные шаблоны LRA — адаптируйте их под вашу организацию и сверьтесь с официальным источником перед утверждением.
Примечание о методике
Verify eligibility for the specific phase-in provision before recording an omission and preserve the term material rather than relevant or priority.
Примечание о контексте
If no phase-in provision in paragraphs 125–127 is used, BP-2 does not create a general omitted-disclosures schedule.
Центр загрузок
Инструменты и формы для подготовки
Профессиональные инструменты подготовки для BP-2 — бесплатно с членством в LRA Community. Зарегистрируйтесь один раз (это бесплатно), и откроются все загрузки, а вместе с ними Библиотека раскрытий, шаблоны и AI-ассистент LRA.
01XLSРабочая книга по подготовке и аудитуТочки данных, риски, доказательства для проверки, ответственный и пакет доказательств.Получить бесплатно ↧
02XLSПакет для запроса данныхПисьмо-запрос, шаблон сообщения, поля ответа и структура утверждения.Получить бесплатно ↧
03PDFБиблиотечная карточкаОдностраничная сводка этой карточки раскрытия для печати.Получить бесплатно ↧
Готовность к заверению
Для каждого утверждения проверьте доказательства
| Утверждение | Риски | Доказательства для проверки |
|---|---|---|
| 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. |
Пакет доказательств для подготовки
Типичные пробелы в отчётности
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.
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Ссылки на стандарты
Соответствующие требования ESRS и смежные раскрытия
Доступные ссылки на стандарты и близкие раскрытия, полезные при подготовке этого требования.
ESRS
BP-2
в составе ESRS 2: General Disclosures
Связанное и другое
General Basis for Preparation of Sustainability Statements → КарточкаActions and Resources in Relation to Material Sustainability Matters → КарточкаMetrics in Relation to Material Sustainability Matters → КарточкаPolicies Adopted to Manage Material Sustainability Matters → КарточкаTargets in Relation to Material Sustainability Matters → Карточка
Все раскрытия →
Больше в ESRS 2 → Открыть полный каталог → Главная Библиотеки раскрытий → Искать по всем раскрытиям →
Углубиться · BP-2
Научитесь готовить это раскрытие от начала до конца
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.
Как построена эта библиотека
312 опубликованных отчётов проиндексировано
63 171 страниц с постраничными ссылками
272 карточек раскрытий, созданных практиками
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Получите инструменты для BP-2 — бесплатно
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