Disclosure requirements included in ESRS and covered by TUI Group’s non-financial declaration (IRO-2)
| Index: List of disclosures provided in line with disclosure requirements | ||
|---|---|---|
| Disclosure requirement | Chapter | Fulfilment¹ |
| ESRS 2 General requirements | ||
| BP-1 – General basis for preparation of the sustainability statement | ESRS 2: General basis for preparation of the non-financial declaration (BP-1) | f |
| BP-2 – Disclosures in relation to specific circumstances | ESRS 2: Disclosures in relation to specific circumstances (BP-2) | f |
| GOV-1 – The role of administrative, management and supervisory bodies | ESRS 2: The role of the administrative, management and supervisory bodies (GOV-1) | f |
| GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies | ESRS 2: Information provided to and sustainability matters addressed by the Company’s administrative, management and supervisory bodies (GOV-2) | f |
| GOV-3 – Integration of sustainability-related performance in incentive schemes | ESRS 2: Integration of sustainability-related performance in incentive schemes (GOV-3) | f |
| GOV-4 – Statement on due diligence | ESRS 2: Statement on due diligence (GOV-4) | f |
| GOV-5 – Risk management and internal controls over sustainability reporting | ESRS 2: Risk management and internal control system in relation to the sustainability reporting process (GOV-5) | f |
| SBM-1 – Strategy, business model and value chain | ESRS 2: Business model and value chain (SBM-1), TUI Sustainability Agenda and TUI People Strategy (SBM-1) | f |
| SBM-2 – Interests and views of stakeholders | ESRS 2: Interests and views of stakeholders (SBM-2) | f |
| SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | ESRS 2: Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model (SBM-3) | f |
| IRO-1 – Description of the process to identify and assess material impacts, risks and opportunities | ESRS 2: Description of the process to identify and assess material impacts, risks and opportunities (IRO-1) | f |
| IRO-2 – Disclosure requirements in ESRS covered by the undertaking’s sustainability statement | ESRS 2: Disclosure requirements included in ESRS and covered by TUI Group’s non-financial declaration (IRO-2) | f |
| ESRS E1 – Climate change | f | |
| GOV-3 – Integration of sustainability-related performance in incentive schemes | ESRS 2: Integration of sustainability-related performance in incentive schemes (GOV-3) | f |
| E1-1 – Transition plan for climate change mitigation | E1: TUI Group decarbonisation roadmap (ESRS E1-1) | f |
| SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | E1: Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model (ESRS 2 SBM-3) | f |
| IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | ESRS 2: Management of impacts, risks and opportunities | f |
| E1-2 – Policies related to climate change mitigation and adaptation | E1: Management approach (ESRS E1-2) Management of the impacts from CO2e emissions from own operations and the value chain; Management of risks from impacts of climate change and climate change adaptation | f |
| E1-3 – Actions and resources in relation to climate change policies | E1: Actions (ESRS E1-3) TUI Airline; Cruises; Hotels & Resorts; TUI Musement | f |
| E1-4 – Targets related to climate change mitigation and adaptation | E1: Targets (ESRS E1-4) TUI Airline; Cruises; Hotels & Resorts; | f |
| E1-5 – Energy consumption and mix | E1: Metrics: Energy (ESRS E1-5) | f |
| E1-6 – Gross Scopes 1, 2 3 and Total GHG emissions | E1: Metrics: GHG emissions (ESRS E1-6) | f |
| ESRS E2 - Pollution | ||
| IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | ESRS 2: Management of impacts, risks and opportunities | f |
| ESRS E3 - Water and marine ressources | ||
| IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | ESRS 2: Management of impacts, risks and opportunities | f |
| ESRS E4 - Biodiversity and ecosystems | ||
| IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | ESRS 2: Management of impacts, risks and opportunities | f |
| ESRS E5 - Ressource use and circular economy | ||
| IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities | ESRS 2: Management of impacts, risks and opportunities | f |
| ESRS S1 – Own workforce | ||
| SBM-2 – Interests and views of stakeholders | S1: Processes for engaging with own workforce and workers’ representatives | f |
| SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | S1: General disclosures related to TUI’s own workforce (ESRS 2 SBM-3); S1: Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model (ESRS 2, SBM-3) | f |
| S1-1 – Policies related to own workforce | S1: TUI People Strategy (ESRS S1-1), Human rights commitments of TUI Group (ESRS S1-1) | f |
| S1-2 – Processes for engaging with own workforce and workers’ representatives about impacts | S1: Processes for engaging with own workforce and workers’ representatives (ESRS S1-3) | f |
| S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns | S1: Processes to remediate negative impacts and channels for own workforce to raise concerns | f |
| S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions | S1: Additional disclosures on managing impacts, risks and opportunities (actions) | f |
| S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S1: Additional disclosures on managing impacts, risks and opportunities (targets) | f |
| S1-6 – Characteristics of the undertaking’s employees | S1: Characteristics of employees (ESRS S1-6) | f |
| S1-9 – Diversity | S1: Diversity, Equity & Inclusion | p (metrics) |
| S1-12 - Employment and inclusion of persons with disabilities | S1: Diversity, Equity & Inclusion (1-12) | f |
| S1-10 – Adequate wages | S1: Enable Growth | p (metrics) |
| S1-13 – Training and skills development | S1: Enable best performance | f |
| S1-15 – Work-life balance | S1: Positive Employee Experience | f |
| S1-16 – Gender equality and equal pay for work of equal value (pay gap and total remuneration) | S1: Diversity, Equity & Inclusion (S1-16) | p (metrics) |
| S1-17 – Incidents, complaints and severe human rights impacts | S1: Incidents, complaints and severe human rights impacts (ESRS S1-17) | p (metrics) |
| ESRS S2 – Workers in the value chain | ||
| SBM-2 – Interests and views of stakeholders | ESRS 2: Interests and views of stakeholders (SBM-2) | f |
| SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | ESRS 2, SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | f |
| S2-1 – Policies related to value chain workers | S2: Managing impacts, risks and opportunities (S2-1) | f |
| S2-2 – Processes for engaging with value chain workers about impacts | S2: Processes for engaging with value chain workers about impacts (S2-2) | f |
| S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns | S2: Processes to remediate negative impacts and channels for value chain workers to raise concerns (S2-3) | f |
| S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those actions | S2: Taking action on material impacts on value chain workers (S2-4) | f |
| S2-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S2: Targets related to value chain workers (S2-5) | f |
| ESRS S4 – Consumers and end-users | ||
| SBM-2 – Interests and views of stakeholders | S4: Management approach related to personal safety and security/Stakeholder interests; Management approach related to health and safety / Stakeholder interests | f |
| SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model | S4: Material impacts, risks and opportunities (IROs) and their interaction with strategy and business model (ESRS 2, SBM-3) | f |
| S4-1 – Policies related to consumers and end-users | S4: Policies consumers and end-users (S4-1) | f |
| S4-2 – Processes for engaging with consumers and end-users about impacts | S4: Processes for engaging with consumers and end-users about impacts (S4-2) | f |
| S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns | S4: Channels available to consumers and end-users to raise concerns (S4-3) | f |
| S4-4 – Taking action on material impacts on consumers and end-users, and approaches to managing materials risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions | S4: Actions on material impacts on consumers and end-users (S4-4); Managing impacts, risks and opportunities | f |
| S4-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities | S4: Targets related to managing material negative impacts, advancing positive impacts and managing material risks and opportunities (S4-5) | f |
| ESRS G1 – Business conduct | ||
| GOV-1 The role of the administrative, management and supervisory bodies | ESRS 2: The role of the administrative, management and supervisory bodies (GOV-1) | f |
| IRO-1 Strategy in relation to business conduct policies and corporate culture | ESRS 2: Description of the process to identify and assess material impacts, risks and opportunities (IRO-1) | f |
| G1-1 – Business conduct policies and corporate culture | G1: Management approach 1: Strategies in relation to business conduct policies and corporate culture (IRO-1) | f |
| G1-3 – Prevention and detection of corruption and bribery | G1: Management approach 4: Prevention and detection of corruption and bribery (G1-3) | f |
| G1-4 – Incidents of corruption or bribery | G1: Management approach 4: Prevention and detection of corruption and bribery (G1-3) | f |
| G1-5 – Political influence and lobbying activities | G1: Management approach 3: Political influence and lobbying activities (G1-5) | f |
| ¹ f = fully applied; p = partly applied | ||