ESRS Index 2025
ESRS 2
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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BP-1 |
General basis for preparation of sustainability statements |
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BP-2 |
Disclosures in relation to specific circumstances |
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GOV-1 |
The role of the administrative, management and supervisory bodies |
Sustainability in the compensation system Detailed information in the chapter Business conduct and organisation, page 52, in the Annual Report 2024 of the Telefónica Deutschland Group |
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GOV-2 |
Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies |
Sustainability in the compensation system Detailed information in the chapter Business conduct and organisation, page 52, in the Annual Report 2024 of the Telefónica Deutschland Group |
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GOV-3 |
Integration of sustainability-related performance in incentive schemes |
Sustainability in the compensation system Detailed information in the chapter Remuneration system of the management and supervisory bodies, page 53, in the Annual Report 2024 of the Telefónica Deutschland Group |
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GOV-4 |
Statement on due diligence |
Detailed information in the chapter Statement on due diligence, page 55, in the Annual Report 2024 of the Telefónica Deutschland Group |
The information reported in the 2024 annual report remains unchanged for the 2025 fiscal year. |
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GOV-5 |
Risk management and internal controls over sustainability reporting |
Detailed information in the chapter Report on risks and opportunities, page 42, in the Annual Report 2025 of the Telefónica Deutschland Group Detailed information in the chapter Risk management and internal controls over sustainability reporting, page 55, in the Annual Report 2024 of the Telefónica Deutschland Group |
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SBM-1 |
Strategy, business model and value chain |
Detailed information in the chapter Business activities, page 8, in the Annual Report 2025 of the Telefónica Deutschland Group Detailed information in the chapter Corporate strategy, page 51, in the Annual Report 2024 of the Telefónica Deutschland Group |
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SBM-2 |
Interests and views of stakeholders |
Detailed information in the chapter Interests and views of stakeholders, page 44, in the Annual Report 2024 of the Telefónica Deutschland Group |
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SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Detailed information in the chapter Corporate strategy, page 51, in the Annual Report 2024 of the Telefónica Deutschland Group |
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IRO-1 |
Description of the process to identify and assess material impacts, risks and opportunities |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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IRO-2 |
Disclosure requirements in ESRS covered by the undertaking’s sustainability statement |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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ESRS E1
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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E1 GOV-3 |
Integration of sustainability-related performance in incentive schemes |
Sustainability in the compensation system Detailed information in the chapter Remuneration system of the management and supervisory bodies, page 53, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E1-1 |
Transition plan for climate change mitigation |
Detailed information in the chapter Transition plan for climate change mitigation, page 67, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E1 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Detailed information in the chapter Resilience of strategy and business model with regard to climate change, page 68, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E1 IRO-1 |
Description of the processes to identify and assess climate-related material impacts, risks and opportunities |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E1-2 MDR-P |
Policies related to climate change mitigation and adaptation as well as policies on the handling of material sustainability matters |
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E1-3 MDR-A |
Actions and resources related to climate change policies as well as actions and resources in relation to material sustainability matters |
Detailed information in the chapter Actions related to climate change mitigation and adaptation, page 69, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E1-4 MDR-T |
Targets related to climate change mitigation and adaptation as well as tracking effectiveness of policies and actions through targets |
Detailed information in the chapter Targets related to climate change mitigation and adaptation, page 71, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E1-5 |
Energy consumption and mix |
Metrics related to climate change mitigation and adaptation |
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E1-6 |
Gross Scopes 1, 2, 3 and Total GHG emissions |
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E1-7 |
Reduction of greenhouse gases and GHG mitigation projects, financed via carbon credits |
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E1-8 |
Internal CO2 pricing |
– |
Not applicable for 2025 |
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E1-9 |
Anticipated financial effects from material physical and transition risks and potential climate-related opportunities |
– |
Option for the step-by-step introduction of E1-9 in accordance with ESRS 1 Annex C |
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ESRS E2
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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E2 IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities in relation to pollution |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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ESRS E3
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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E3 IRO-1 |
Description of the processes to identify and assess water and marine resources impacts, risks and opportunities |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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ESRS E4
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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E4 IRO-1 |
Description of the processes to identify and assess biodiversity and ecosystems impacts, risks and opportunities |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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ESRS E5
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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E5 IRO-1 |
Description of the processes to identify and assess material resource use and circular economy impacts, risks and opportunities |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E5-1 MDR-P |
Policies related to resource use and circular economy as well as policies on the handling of material sustainability matters |
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E5-2 MDR-A |
Actions and resources related to resource use and circular economy as well as actions and resources in relation to material sustainability matters |
Detailed information in the chapter Actions related to resource use and circular economy, page 78, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E5-3 MDR-T |
Targets related to resource use and circular economy as well as tracking effectiveness of policies and actions through targets |
Detailed information in the chapter Double materiality assessment methodology, page 79, in the Annual Report 2024 of the Telefónica Deutschland Group |
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E5-4 |
Resource inflows |
– |
For the predominantly service-based business model, there are currently no specific ESRS-compliant quantitative indicators for resource inflows (especially products/ |
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E5-5 |
Resource outflows |
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E5-6 |
Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities |
– |
Option for the step-by-step introduction of E5-6 in accordance with ESRS 1 Annex C |
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ESRS S1
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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S1 SBM-2 |
Interests and views of stakeholders |
Detailed information in the chapter Interests and views of stakeholders, page 44, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S1 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Shaping an attractive work environment Work enablement for the future Detailed information in the chapter Impacts, risks and opportunities related to own workforce, page 82, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S1-1 MDR-P |
Policies related to own workforce as well as policies on the handling of material sustainability matters |
Shaping an attractive work environment – Policies |
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S1-2 |
Procedure for including own workforce and workers’ representatives in relation to impacts |
Detailed information in the chapter Inclusion of own workforce and workers’ representatives in relation to impacts, page 83, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S1-3 |
Processes to remediate negative impacts and channels for workers of the undertaking to be able to raise concerns |
Detailed information in the chapter Remediation mechanisms and grievance procedures related to own workforce, page 85, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S1-4 MDR-A |
Taking action in relation to material impacts and approaches for the management of material risks and utilisation of material opportunities relating to the own workforce and the effectiveness of these actions and approaches as well as actions and resources in relation to material sustainability matters |
Shaping an attractive work environment – Actions Work enablement for the future – Actions Detailed information in the chapter Actions related to own workforce, page 88, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S 1-5 MDR-T |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities as well as tracking effectiveness of policies and actions through targets |
Shaping an attractive work environment – Targets Work enablement for the future – Targets Detailed information in the chapter Targets related to own workforce, page 91, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S1-6 |
Characteristics of the undertaking’s employees |
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S1-7 |
Characteristics of the undertaking’s non-employees |
– |
Option for the step-by-step introduction of S1-7 in accordance with ESRS 1 Annex C |
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S1-8 |
Collective bargaining coverage and social dialogue |
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S1-9 |
Diversity metrics |
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S1-10 |
Adequate wages |
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S1-11 |
Social protection |
– |
Option for the step-by-step introduction of S1-11 in accordance with ESRS 1 Annex C |
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S1-12 |
Persons with disabilities |
– |
Option for the step-by-step introduction of S1-12 in accordance with ESRS 1 Annex C |
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S1-13 |
Parameters for trainings and competence development |
– |
Option for the step-by-step introduction of S1-13 in accordance with ESRS 1 Annex C |
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S1-14 |
Health and safety metrics |
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S1-15 |
Work-life balance metrics |
– |
Option for the step-by-step introduction of S1-15 in accordance with ESRS 1 Annex C |
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S1-16 |
Remuneration metrics (pay gap and total remuneration) |
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S1-17 |
Incidents, complaints and severe human rights impacts |
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ESRS S2
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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S2 SBM-2 |
Interests and views of stakeholders |
Detailed information in the chapter Interests and views of stakeholders, page 44, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S2 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Human rights and sustainable supply chain management – Strategy Detailed information in the chapter Workers in the value chain (introduction), and impacts, risks and opportunities related to workers in the value chain, page 96, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S2-1 MDR-P |
Policies related to workers in the value chain as well as policies on the handling of material sustainability matters |
Human rights and sustainable supply chain management – Policies Detailed information in the chapter Inclusion of workers in the value chain, page 99, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S2-2 |
Procedure for including workers in the value chain in relation to impacts |
Detailed information in the chapter Inclusion of workers in the value chain, page 99, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S2-3 |
Processes to remediate negative impacts and channels for workers in the value chain to be able to raise concerns |
Human rights and sustainable supply chain management Detailed information in the chapter Remediation mechanisms and grievance procedures with respect to workers in the value chain, page 100, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S2-4 MDR-A |
Taking action in relation to material impacts on workers in the value chain and approaches to managing material risks and exploiting material opportunities related to workers in the value chain, as well as the effectiveness of these actions as well as actions and resources in relation to material sustainability matters |
Human rights and sustainable supply chain management – Actions Detailed information in the chapter Actions related to workers in the value chain, page 100, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S2-5 MDR-T |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities as well as tracking effectiveness of policies and actions through targets |
Human rights and sustainable supply chain management – Targets Detailed information in the chapter Targets related to workers in the value chain, page 100, in the Annual Report 2024 of the Telefónica Deutschland Group |
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ESRS S4
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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S4 SBM-2 |
Interests and views of stakeholders |
Detailed information in the chapter Interests and views of stakeholders, page 44, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S4 SBM-3 |
Material impacts, risks and opportunities and their interaction with strategy and business model |
Product and service experience – Strategy Network quality and coverage – Strategy Data protection and information security – Strategy Detailed information in the chapter Impacts, risks and opportunities related to consumers and end-users, page 103, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S4-1 MDR-P |
Policies related to consumers and end-users as well as policies on the handling of material sustainability matters |
Product and service experience – Policies Network quality and coverage – Policies |
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S4-2 |
Procedure for including consumers and end-users in relation to impacts |
Detailed information in the chapter Inclusion of consumers and end-users, page 106, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S4-3 |
Processes to remediate negative impacts and channels for consumers and end-users to raise concerns |
Product and service experience – Policies Network quality and coverage – Policies Data protection and information security – Policies Detailed information in the chapter Remediation mechanisms and grievance procedures related to consumers and end-users, page 108, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S4-4 MDR-A |
Taking action in relation to material impacts on consumers and end-users and approaches to managing material risks and exploiting material opportunities related to consumers and end-users, as well as the effectiveness of these actions as well as actions and resources in relation to material sustainability matters |
Product and service experience – Actions Network quality and coverage – Actions Data protection and information security – Actions Detailed information in the chapter Actions related to consumers and end-users, page 108, in the Annual Report 2024 of the Telefónica Deutschland Group |
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S4-5 MDR-T |
Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities as well as tracking effectiveness of policies and actions through targets |
Product and service experience – Targets Network quality and coverage – Targets Data protection and information security – Targets Detailed information in the chapter Targets related to consumers and end-users, page 111, in the Annual Report 2024 of the Telefónica Deutschland Group |
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ESRS G1
| ESRS Disclosure Requirements | Chapter | Explanation | ||||
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G1 GOV-1 |
The role of the administrative, management and supervisory bodies |
Detailed information in the chapter Business conduct and organisation, page 52, in the Annual Report 2024 of the Telefónica Deutschland Group |
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G1 IRO-1 |
Description of the processes to identify and assess material impacts, risks and opportunities |
Detailed information in the chapter Double materiality assessment methodology, page 45, in the Annual Report 2024 of the Telefónica Deutschland Group |
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G1-1 MDR-P |
Business conduct policies and corporate culture as well as policies for the handling of material sustainability matters |
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G1-2 |
Management of relationships with suppliers |
Human rights and sustainable supply chain management Detailed information in the chapter Management of relationships with suppliers, page 117, in the Annual Report 2024 of the Telefónica Deutschland Group |
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G1-3 |
Prevention and detection of corruption and bribery |
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G1-4 |
Incidents of corruption or bribery |
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G1 MDR-A |
Actions and resources in relation to material sustainability matters |
Governance, compliance and ethical principles – Actions Detailed information in the chapter Actions related to business conduct, page 119, in the Annual Report 2024 of the Telefónica Deutschland Group |
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G1 MDR-T |
Tracking effectiveness of policies and actions through targets |
Governance, compliance and ethical principles – Targets Detailed information in the chapter Targets related to business conduct, page 120, in the Annual Report 2024 of the Telefónica Deutschland Group |
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