04 Sustainability Statement Appendices APPENDIX B – LIST OF DATAPOINTS IN CROSS-CUTTING AND TOPICAL STANDARDS THAT DERIVE FROM OTHER EU LEGISLATION Disclosure Requirement and related datapoints SFDR reference Pillar 3 reference Benchmark Regulation reference EU Climate Law reference URD reference ESRS 2 GOV-1 Board's gender diversity paragraph 21 (d) Indicator number 13 Table #1 of Annex I Commission Delegated Regulation (EU) 2020/1816, Annex II 4.1.2.1 Composition and role of the administrative, management and supervisory bodies ESRS 2 GOV-1 Percentage of board members who are independent paragraph 21 (e) Commission Delegated Regulation (EU) 2020/1816, Annex II 4.1.2.1 Composition and role of the administrative, management and supervisory bodies ESRS 2 GOV-4 Statement on due diligence paragraph 30 Indicator number 10 Table #3 of Annex I 4.1.2.4 Statement on due diligence ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities paragraph 40 (d) i Indicators number 4 Table #1 of Annex I Article 449a Regulation (EU) No 575/ 2013; Commission Implementing Regulation (EU) 2022/2453 Table 1: Qualitative information on Environmental risk and Table 2: Qualitative information on Social risk Commission Delegated Regulation (EU) 2020/1816, Annex II N/A ESRS 2 SBM-1 Involvement in activities related to chemical production paragraph 40 (d) ii Indicator number 9 Table #2 of Annex I Commission Delegated Regulation (EU) 2020/1816, Annex II N/A ESRS 2 SBM-1 Involvement in activities related to controversial weapons paragraph 40 (d) iii Indicator number 14 Table #1 of Annex I Delegated Regulation (EU) 2020/1818, Article 12 (1), Delegated Regulation (EU) 2020/1816, Annex II N/A ESRS 2 SBM-1 Involvement in activities related to cultivation and production of tobacco paragraph 40 (d) iv Delegated Regulation (EU) 2020/1818, Article 12 (1), Delegated Regulation (EU) 2020/1816, Annex II Delegated Regulation (EU) 2020/1818, Article 12 (1), Delegated Regulation (EU) 2020/1816, Annex II N/A 295 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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