ESRS index
The following tables present the ESRS 2 Disclosure Requirements and the seven topical standards that are material to Vetropack. Only material Disclosure Requirements have been included. Vetropack has voluntarily adopted the ESRS for the 2025 financial year.
Clicking on the reference links navigates to the information relating to a specific ESRS Disclosure Requirement within this Annual report 2025.
(ESRS 2 IRO-2)
ESRS 2 General disclosures
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Disclosure Requirement |
Section in this Annual report |
Reference |
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BP-1 General basis for preparation of sustainability statements |
Basis for preparation |
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BP-2 Disclosures in relation to specific circumstances |
Basis for preparation |
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GOV-1 The role of the administrative, management and supervisory bodies |
General information on Vetropack’s governance structure |
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GOV-2 Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
Sustainability governance |
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GOV-3 Integration of sustainability-related performance in incentive schemes |
Sustainability-related incentives |
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GOV-4 Statement on due diligence |
Statement on due diligence |
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GOV-5 Risk management and internal controls over sustainability reporting |
Risk management and controls related to sustainability reporting |
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SBM-1 Strategy, business model and value chain |
Business model and strategy 2030+ |
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Sustainability strategy |
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Value chain |
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SBM-2 Interests and views of stakeholders |
Stakeholders |
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SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Material impacts, risks and opportunities, and their interaction with strategy and business model |
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IRO-1 Description of the process to identify and assess material impacts, risks and opportunities |
Process to identify and assess material impacts, risks and opportunities |
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IRO-2 Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
ESRS index |
E1 Climate change
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes |
Sustainainability governance: sustainability-related incentives |
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E1-1 Transition plan for climate change mitigation |
Transition Plan |
https://report.vetropack.com/2025/en/?p=15293#TCFDTransition |
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ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Impacts, risks and opportunities related to climate change |
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Business resilience based on scenario analysis |
https://report.vetropack.com/2025/en/?p=15293#TCFDResilience |
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ESRS 2 IRO-1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities |
Impacts, risks and opportunities related to climate change |
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E1-2 Policies related to climate change mitigation and adaptation |
Policies related to climate change |
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E1-3 Actions and resources in relation to climate change policies |
Actions related to climate change |
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E1-4 Targets related to climate change mitigation and adaptation |
Targets related to climate change |
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E1-5 Energy consumption and mix |
Metrics related to climate change: Energy consumption |
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E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions |
Metrics related to climate change: Greenhouse gas emissions |
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E1-7 GHG removals and GHG mitigation projects financed through carbon credits |
Actions related to climate change |
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E1-8 Internal carbon pricing |
Actions related to climate change |
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E1-9 Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
not disclosed |
E2 Pollution
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 IRO-1 Description of the processes to identify and assess material pollution-related impacts, risks and opportunities |
Impacts, risks and opportunities related to pollution |
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E2-1 Policies related to pollution |
Policies related to pollution |
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E2-2 Actions and resources related to pollution |
Actions related to pollution |
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E2-3 Targets related to pollution |
Targets related to pollution |
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E2-4 Pollution of air, water and soil |
Metrics related to pollution: pollution of air metrics |
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E2-6 Anticipated financial effects from pollution-related impacts, risks and opportunities |
not disclosed |
E3 Water and marine resources
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 IRO-1 Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities |
Impacts, risks and opportunities related to water |
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E3-1 Policies related to water and marine resources |
Policies related to water |
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E3-2 Actions and resources related to water and marine resources |
Actions related to water |
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E3-3 Targets related to water and marine resources |
Targets related to water |
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E3-4 Water consumption |
Metrics related to water |
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E3-5 Anticipated financial effects from water and marine resources-related impacts, risks and opportunities |
not disclosed |
E5 Resouce use and circular economy
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 IRO-1 Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities |
Impacts, risks and opportunities related to resource use and circular economy |
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E5-1 Policies related to resource use and circular economy |
Policies related to resource use and circular economy |
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E5-2 Actions and resources related to resource use and circular economy |
Actions related to resource use and circular economy |
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E5-3 Targets related to resource use and circular economy |
Targets related to resource use and circular economy |
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E5-4 Resource inflows |
Actions related to resource use and circular economy: Resource inflows, resource use |
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Metrics related to resource use and circular economy: Resource use |
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E5-5 Resource outflows |
Actions related to resource use and circular economy: Waste |
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Actions related to resource use and circular economy: Resource outflows |
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Metrics related to resource use and circular economy: Waste |
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E5-6 Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities |
not disclosed |
S1 Own workforce
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 SBM-2 Interests and views of stakeholders |
Stakeholders |
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ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Impacts, risks and opportunities related to own workforce |
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S1-1 Policies related to own workforce |
Policies related to own workforce: Overarching, human rights |
https://report.vetropack.com/2025/en/?p=15297 #S1-1humanrights |
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Policies related to own workforce: Health and safety |
https://report.vetropack.com/2025/en/?p=15297#S1-1healthsafety |
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Policies related to own workforce: Diversity |
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Policies related to own workforce: Training and skills development |
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S1-2 Processes for engaging with own workforce and workers’ representatives about impacts |
Engaging with our workforce |
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S1-3 Processes to remediate negative impacts and channels for own workforce to raise concerns |
Channels to raise concerns and remediation |
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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 |
Actions related to own workforce: Health and safety |
https://report.vetropack.com/2025/en/?p=15297#S1-4healthsafety |
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Actions related to own workforce: Diversity |
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Actions related to own workforce: Training and skills development |
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S1-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Targets related to own workforce |
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S1-6 Characteristics of the undertaking’s employees |
Metrics related to own workforce: Characteristics of Vetropack’s own workforce |
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S1-7 Characteristics of non-employees in the undertaking’s own workforce |
Metrics related to own workforce: Characteristics of Vetropack’s own workforce |
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S1-9 Diversity metrics |
Metrics related to own workforce: Diversity |
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S1-13 Training and skills development metrics |
Metrics related to own workforce: Training and skills development |
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S1-14 Health and safety metrics |
Metrics related to own workforce: Health and safety |
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S1-17 Incidents, complaints and severe human rights impacts |
Metrics related to own workforce: Human rights |
S4 Consumers and end-users
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 SBM-2 Interests and views of stakeholders |
Stakeholders |
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ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model |
Impacts, risks and opportunities related to consumers |
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S4-1 Policies related to consumers and end-users |
Policies related to consumers |
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S4-2 Processes for engaging with consumers and end-users about impacts |
Engaging with consumers |
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S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
Channels to raise concerns and remediation |
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S4-4 Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions |
Actions related to consumers |
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S4-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities |
Targets related to consumers |
G1 Business conduct
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Disclosure Requirement |
Section in this Annual report |
Reference |
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ESRS 2 GOV-1 The role of the administrative, supervisory and management bodies |
Sustainability governance |
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ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities |
Impacts, risks and opportunities related to business conduct |
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G1-1 Business conduct policies and corporate culture |
Policies related to business conduct: Compliance |
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Actions related to business conduct: Compliance |
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G1-2 Management of relationships with suppliers |
Policies related to business conduct: Management of relationships with suppliers |
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Actions related to business conduct: Management of relationships with suppliers |
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G1-3 Prevention and detection of corruption and bribery |
Actions related to business conduct: Prevention of corruption and bribery |
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G1-4 Incidents of corruption or bribery |
Metrics related to business conduct: Corruption and bribery |
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G1-6 Payment practices |
Metrics related to business conduct: Management of relationships with suppliers |