Data points in general and topical standards derived from other EU legislation
The table below refers to data points derived from other EU legislation.
| Data points from other EU legislation | |||||
|---|---|---|---|---|---|
| Disclosure requirement and related data point | SFDR reference | Pillar 3 reference | Benchmark Regulation reference | EU Climate Law reference | Non-financial Group Declaration of TUI Group |
|
ESRS 2 GOV-1 Board gender diversity, paragraph 21 (d) |
Indicator No. 13 in Annex 1 Table 1 | Commission Delegated Regulation (EU) 2020/1816, Annex II | ESRS 2 The role of the administrative, management and supervisory bodies (GOV-1) | ||
|
ESRS 2 GOV-1 Percentage of board members who are independent, paragraph 21 e |
Delegated Regulation (EU) 2020/1816, Annex II | ESRS 2 The role of the administrative, management and supervisory bodies (GOV-1) | |||
|
ESRS 2 GOV-4 Statement on due diligence, paragraph 30 |
Indicator No. 10 in Annex 1 Table 3 | ESRS 2 Statement on due diligence (GOV-4) | |||
|
ESRS 2 SBM-1 Involvement in activities related to fossil fuel activities, paragraph 40 (d) i |
Indicator No. 4 Table 1 in Annex 1 |
Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, Table 1: Qualitative information on environmental risk, and Table 2: Qualitative information on social risk |
Delegated Regulation (EU) 2020/1816, Annex II | not relevant | |
|
ESRS 2 SBM-1 Involvement in activities related to chemical production, paragraph 40 (d) ii |
Indicator No. 9 in Annex 1 Table 2 | Delegated Regulation (EU) 2020/1816, Annex II | not relevant | ||
|
ESRS 2 SBM-1 Involvement in activities related to controversial weapons, paragraph 40 (d) iii |
Indicator No. 14 in Annex 1 Table 1 | Delegated Regulation (EU) 2020/1816, Article 12 (1), Delegated Regulation (EU) 2020/1816, Annex II | not relevant | ||
|
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 | not relevant | |||
|
ESRS E1-1 Transition plan to reach climate neutrality by 2050, paragraph 14 |
Regulation (EU) 2021/1119, Article 2 (1) | ESRS E1 TUI Group decarbonisation roadmap (ESRS E1-1) | |||
|
ESRS E1-1 Undertakings excluded from Paris-aligned benchmarks, paragraph 16 (g) |
Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking book – Indicators of potential climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity |
Delegated Regulation (EU) 2020/1818, Article 12 (1) d to g and Article 12 (2) | ESRS E1 TUI Group decarbonisation roadmap (ESRS E1-1) | ||
|
ESRS E1-4 GHG emission reduction targets, paragraph 34 |
Indicator No. 4 in Annex 1 Table 2 |
Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Indicators of potential climate change transition risk: Alignment metrics |
Delegated Regulation (EU) 2020/1818, Article 6 | ESRS E1 Targets for TUI Airline, Cruises and Hotels & Resorts (ESRS E1-4) | |
|
ESRS E1-5 Energy consumption from fossil sources disaggregated by sources (only high climate impact sectors), paragraph 38 |
Indicator No. 5 in Annex 1 Table 1 and Indicator No. 5 in Annex 1 Table 2 | ESRS E1 Metrics: Energy (ESRS E1-5) | |||
| ESRS E1-5 Energy consumption and mix, paragraph 37 | Indicator No. 5 in Annex 1 Table 1 | ESRS E1 Metrics: Energy (ESRS E1-5) | |||
|
ESRS E1-5 Energy intensity associated with activities in high climate impact sectors, paragraphs 40 to 43 |
Indicator No. 6 in Annex 1 Table 1 | ESRS E1 Metrics: Energy (ESRS E1-5) | |||
|
ESRS E1-6 Gross Scope 1, 2, 3 and Total GHG emissions, paragraph 44 |
Indicators Nos. 1 and 2 in Annex 1 Table 1 | Article 449a; Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 1: Banking book – Indicators of potential climate change transition risk: Credit quality of exposures by sector, emissions and residual maturity | Delegated Regulation (EU) 2020/1818, Article 5 (1), Article 6 and Article 8 (1) | ESRS E1 Metrics: GHG emissions (ESRS E1-6) | |
|
ESRS E1-6 Gross GHG emissions intensity, paragraphs 53 to 55 |
Indicator No. 3 in Annex 1 Table 1 | Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, Template 3: Banking book – Indicators of potential climate change transition risk: Alignment metrics | Delegated Regulation (EU) 2020/1818, Article 8 (1) | ESRS E1 Metrics: GHG emissions (ESRS E1-6) | |
|
ESRS E1-7 GHG removals and carbon credits, paragraph 56 |
Regulation (EU) 2021/1119, Article 2 (1) | not relevant | |||
|
ESRS E1-9 Exposure of the benchmark portfolio to climate-related physical risks, paragraph 66 |
Delegated Regulation (EU) 2020/1818, Annex II Delegated Regulation (EU) 2020/1816, Annex II | not relevant | |||
|
ESRS E1-9 Disaggregation of monetary amounts by acute and chronic physical risk, paragraph 66 (a) |
Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, paragraphs 46 and 47; Template 5: Banking book – Indicators of potential climate change physical risk: Exposures subject to physical risk | not relevant | |||
|
ESRS E1-9 Location of significant assets at material physical risk, paragraph 66 c |
Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, paragraphs 46 and 47; Template 5: Banking book – Indicators of potential climate change physical risk: Exposures subject to physical risk | not relevant | |||
|
ESRS E1-9 Breakdown of the carrying value of its real estate assets by energy efficiency classes, paragraph 67 c |
Article 449a Regulation (EU) 575/2013; Commission Implementing Regulation (EU) 2022/2453, paragraph 34; Template 2: Banking book – Indicators of potential climate change transition risk: Loans collateralised by immovable property – Energy efficiency of the collateral | not relevant | |||
|
ESRS E1-9 Degree of exposure of the portfolio to climate-related opportunities, paragraph 69 |
Delegated Regulation (EU) 2020/1818, Annex II | not relevant | |||
|
ESRS E2-4 Amount of each pollutant listed in Annex II of the EPRTR (European Pollutant Release and Transfer Register) Regulation emitted to air, water and soil, paragraph 28 |
Indicator No. 8 in Annex 1 Table 1, Indicator No. 2 in Annex 1 Table 2, Indicator No. 1 in Annex 1 Table 2, Indicator No. 3 in Annex 1 Table 2 |
not material | |||
|
ESRS E3-1 Water and marine resources, paragraph 9 |
Indicator No. 7 in Annex 1 Table 2 | not material | |||
|
ESRS E3-1 Dedicated policy, paragraph 13 |
Indicator No. 8 in Annex 1 Table 2 | not material | |||
|
ESRS E3-1 Sustainable oceans and seas, paragraph 14 |
Indicator No. 12 in Annex 1 Table 2 | not material | |||
|
ESRS E3-4 Total water recycled and reused, paragraph 28 c |
Indicator No. 6.2 in Annex 1 Table 2 | not material | |||
|
ESRS E3-4 Total water consumption in m³ per net revenue on own operations, paragraph 29 |
Indicator No. 6.1 in Annex 1 Table 2 | not material | |||
| ESRS 2- SBM3 – E4, paragraph 16 (a) i | Indicator No. 7 in Annex 1 Table 1 | not material | |||
| ESRS 2- SBM3 – E4, paragraph 16 (b) | Indicator No. 10 in Annex 1 Table 2 | not relevant | |||
| ESRS 2- SBM3 – E4, paragraph 16 (c) | Indicator No. 14 in Annex 1 Table 2 | not relevant | |||
|
ESRS E4-2 Sustainable land / agriculture practices or policies, paragraph 24 (b) |
Indicator No. 11 in Annex 1 Table 2 | not material | |||
|
ESRS E4-2 Sustainable oceans / seas practices or policies, paragraph 24 c |
Indicator No. 12 in Annex 1 Table 2 | not material | |||
|
ESRS E4-2 Policies to address deforestation, paragraph 24 (d) |
Indicator No. 15 in Annex 1 Table 2 | not material | |||
|
ESRS E5-5 Non-recycled waste, paragraph 37 (d) |
Indicator No. 13 in Annex 1 Table 2 | not material | |||
|
ESRS E5-5 Hazardous waste and radioactive waste, paragraph 39 |
Indicator No. 9 in Annex 1 Table 1 | not material | |||
|
ESRS 2 SBM3 – S1 Risk of incidents of forced labour, paragraph 14 (f) |
Indicator No. 13 in Annex I Table 3 | not material | |||
|
ESRS 2 SBM3 – S1 Risk of incidents of child labour, paragraph 14 (g) |
Indicator No. 12 in Annex I Table 3 | not material | |||
|
ESRS S1-1 Human rights policy commitments, paragraph 20 |
Indicator No. 9 in Annex I Table 3 and Indicator No. 11 in Annex I Table 1 | S1 Human rights obligations of TUI Group (ESRS S1-1) | |||
|
ESRS S1-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 21 |
Delegated Regulation (EU) 2020/1816, Annex II | not material | |||
|
ESRS S1-1 Processes and measures for preventing trafficking in human beings, paragraph 22 |
Indicator No. 11 in Annex I Table 3 | S1 Human rights obligations of TUI Group (ESRS S1-1) | |||
|
ESRS S1-1 Workplace accident prevention policy or management system, paragraph 23 |
Indicator No. 1 in Annex I Table 3 | not material | |||
|
ESRS S1-3 Grievance / complaints handling mechanisms, paragraph 32 c |
Indicator No. 5 in Annex I Table 3 | S1 Processes to remediate negative impacts and channels for own workforce to raise concerns (ESRS S1-3) | |||
|
ESRS S1-14 Number of fatalities and number and rate of work-related accidents, paragraphs 88 (b) and c |
Indicator No. 2 in Annex I Table 3 | Delegated Regulation (EU) 2020/1816, Annex II | not material | ||
|
ESRS S1-14 Number of days lost to injuries, accidents, fatalities or illness, paragraph 88 c |
Indicator No. 3 in Annex I Table 3 | not material | |||
|
ESRS S1-16 Unadjusted gender pay gap, paragraph 97 (a) |
Indicator No. 12 in Annex I Table 1 | Delegated Regulation (EU) 2020/1816, Annex II | S1 Remuneration metrics (Gender pay gap and total remuneration) | ||
|
ESRS S1-16 Excessive CEO pay ratio, paragraph 97 (b) |
Indicator No. 8 in Annex I Table 3 | S1 Remuneration metrics (Gender pay gap and total remuneration) | |||
|
ESRS S1-17 Incidents of discrimination, paragraph 103 (a) |
Indicator No. 7 in Annex I Table 3 | S1 Incidents, complaints and severe human rights impacts (ESRS S1-17) | |||
| ESRS S1-17 Non-respect of UNGPs on Business and Human Rights and OECD guidelines, paragraph 104 (a) | Indicator No. 10 in Annex I Table 1 and Indicator No. 14 in Annex I Table 3 | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12 (1) | S1 Processes to remediate negative impacts and channels for own workforce to raise concerns (ESRS S1-3) | ||
|
ESRS 2 SBM3 – S2 Significant risk of child labour or forced labour in the value chain, paragraph 11 (b) |
Indicators Nos. 12 and 13 in Annex I Table 3 | ESRS 2 Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model (SBM-3) | |||
|
ESRS S2-1 Human rights policy commitments, paragraph 17 |
Indicator No. 9 in Annex 1 Table 3 and Indicator No. 11 in Annex 1 Table 1 | S2 Management of impacts, risks and opportunities (S2-1) | |||
| ESRS S2-1 Policies related to value chain workers, paragraph 18 | Indicators Nos. 11 and 4 in Annex 1 Table 3 | S2 Management of impacts, risks and opportunities (S2-1) | |||
| ESRS S2-1 Non-respect of UNGPs on Business and Human Rights and OECD guidelines, paragraph 19 | Indicator No. 10 in Annex 1 table 1 | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12 (1) | S2 Management of impacts, risks and opportunities (S2-1) | ||
|
ESRS S2-1 Due diligence policies on issues addressed by the fundamental International Labor Organisation Conventions 1 to 8, paragraph 19 Human rights issues and incidents connected to its upstream and downstream value chain, paragraph 36 |
Indicator No. 14 in Annex 1 Table 3 | Indicator No. 10 in Annex 1 Table 1 | S2 Management of impacts, risks and opportunities (S2-1) | ||
|
ESRS S2-4 Human rights issues and incidents connected to its upstream and downstream value chain, paragraph 36 |
Indicator No. 14 in Annex 1 Table 3 | S2 Taking action on material impacts on value chain workers (S2-4) | |||
|
ESRS S3-1 Human rights policy commitments, paragraph 36 |
Indicator No. 9 in Annex 1 Table 3 and Indicator No. 11 in Annex 1 Table 1 | not material | |||
| ESRS S3-1Non-respect of UNGPs on Business and Human Rights, ILO principles or OECD guidelines, paragraph 17 | Indicator No. 10 in Annex 1 Table 1 | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12 (1) | not material | ||
|
ESRS S3-4 Human rights issues and incidents, paragraph 36 |
Indicator No. 14 in Annex 1 Table 3 | not material | |||
| ESRS S4-1 Policies related to consumers and end-users, paragraph 16 | Indicator No. 9 in Annex 1 Table 3 and Indicator No. 11 in Annex 1 Table 1 | S4 Policies consumers and end-users (S4-1) | |||
| ESRS S4-1Non-respect of UNGPs on Business and Human Rights and OECD guidelines, paragraph 17 | Indicator No. 10 in Annex 1 Table 1 | Delegated Regulation (EU) 2020/1816, Annex II, Delegated Regulation (EU) 2020/1818, Article 12 (1) | not material | ||
|
ESRS S4-4 Human rights issues and incidents, paragraph 35 |
Indicator No. 14 in Annex 1 Table 3 | not material | |||
|
ESRS G1-1 United Nations Convention against Corruption, paragraph 10 (b) |
Indicator No. 15 in Annex 1 Table 3 | G1 Management approach 4: Preventing and detecting corruption and bribery (G1-3) | |||
|
ESRS G1-1 Protection of whistleblowers, paragraph 10 (d) |
Indicator No. 6 in Annex 1 Table 3 | G1 Management approach 2: Whistleblower protection | |||
|
ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws, paragraph 24 (a) |
Indicator No. 17 in Annex 1 Table 3 | Delegated Regulation (EU) 2020/1816, Annex II | G1 Management approach 4: Preventing and detecting corruption and bribery (G1-3) | ||
|
ESRS G1-4 Standards of anti-corruption and anti-bribery, paragraph 24 (b) |
Indicator No. 16 in Annex 1 Table 3 | G1 Management approach 4: Preventing and detecting corruption and bribery (G1-3) | |||