Frameworks/CSRD / ESRS
CSRD / ESRS

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CSRD Sustainability Statement 2025
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›ESRS E1Climate Change50 / 87
›E1-1Transition plan for climate change mitigation✓ 7 / 7
›E1-2Identification of climate related risks and scenario analysis✓ 10 / 10
›E1-3Resilience in relation to climate change2 / 3 Completed
›E1-4Policies related to climate change mitigation and adaptation✓ 1 / 1
›E1-5Actions and resources for mitigation and adaptation3 / 4 Completed
›E1-6Targets related to climate change12 / 19 Completed
›E1-7Energy consumption and mix✓ 11 / 11
›E1-8Gross scope 1, 2, 3 GHG emissions4 / 6 Completed
›E1-9GHG removals and carbon credits0 / 10 Completed
›E1-10Internal carbon pricing0 / 2 Completed
›E1-11Anticipated financial effects from climate risks and opportunities0 / 14 Completed
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S1-1 10.iGDR-PAR 1Phased in datapoint
Policies related to own workforce in accordance with GDR-P
✓ Auto saved
Gap analysis
Yes, we have this data
Yes, but this data is incomplete
No, we do not have this data
Phased in requirement, not applicable in year one
Not material to our company
Explanation on company data versus regulatory requirement

ESRS S1-1 para 10 requires own workforce policies described per ESRS 2 GDR-P para 42 (key contents and objectives, link to material IROs, scope, third party standards, consideration of stakeholder interests) and para 43 (a human rights policy committing to the UNGPs, the ILO Declaration and the OECD Guidelines). Your company describes a global Workplace Health and Safety policy, a zero tolerance policy on discrimination, its Code of Business Ethics and a Global Human Rights Statement aligned to the UNGPs and the ILO Declaration. Missing: the link of each policy to identified material impacts, risks and opportunities, any reference to the OECD Guidelines, the stakeholder groups covered by the human rights commitment, and changes in the period.

G1-1 6GDR-PAR 1Phased in datapoint
Policies related to business conduct in accordance with GDR-P
✓ Auto saved
›Helpful Resources
›Disclosure Requirement
›Application Requirement
›Best Practice Examples
DSVNovo NordiskØrsted
Novo Nordisk Annual Report 2025, page 759.1 Corporate culture · Policies and approach

Our corporate culture is embedded in the Novo Nordisk Way and its 10 essentials, which establishes expectations for how we act. Guided by the Board of Directors and Executive Management, our culture ensures that ethical principles are consistently acted on. Our OneCode policy translates these principles into practice, guiding all employees and third parties working on Novo Nordisk's behalf.

We implement ongoing actions through our compliance framework, including annual Novo Nordisk Way facilitations, training, awareness programmes, supplier audits and whistleblowing procedures.

Novo Nordisk Annual Report 2025, page 76
02

Peer disclosure for every datapoint.

Our team documents best in class disclosure for each datapoint, so you always have clear examples from leading companies.

03

Aligned to ISSB and CDP.

Every ESRS datapoint is mapped to IFRS S2 and CDP, so your existing disclosure carries straight across.

›Alignment
CDP 2026IFRS S2 climate datapoints
14.a.iv↗ View source question
The entity's climate related transition plan, including its key assumptions and dependenciesDisclosure

We continue to work toward our SBTi approved net zero greenhouse gas (GHG) emissions targets, including 2030 and 2040 reduction targets, aligned with SBTi's Corporate Net Zero Standard.

We continue to reduce or mitigate increases in our Scope 3 emissions by using digital tools to minimise travel where feasible, working with our suppliers to decarbonise business travel, and focusing on sustainable AI and technology solutions.

Our progress may be affected by the availability and cost of low and zero carbon energy, and the ability of our suppliers to reduce their emissions.

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