Structure of the Report Questionnaire | Lucanet Knowledge Base

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Glossary

The ESRS, ESRS 2.0, or VSME questionnaire in Lucanet ESG Reporting consists of several elements that are displayed in a tree structure and offers you various functionalities. Before starting to configure your questionnaire, familiarize yourself with the setup and general functions and, in case of working with an ESRS questionnaire, with the possible impact of mapping the results of a double materiality assessment (DMA) on the ESRS questionnaire structure.

The ESRS, ESRS 2.0, or VSME questionnaire in Lucanet ESG Reporting is displayed in a tree structure to make it easier to recognize which elements belong to which superordinate element and the current position of the user in the hierarchy. The questionnaire consists of the following hierarchy elements: categories, standards, sections, disclosure requirements, and questions:

Shows the questionnaire hierarchy in Lucanet ESG Reporting. Highlighted in red are the levels 'Category', 'Standard', 'Section', 'Disclosure requirement', and 'Question', with examples from 'General Disclosures'. — Hierarchy of the ESRS questionnaire

The questionnaires in Lucanet ESG Reporting include the following:

The

ESRS

questionnaire includes the categories

General Disclosures

Environmental

Social

, and

Governance

and can be displayed in English, German, French, or Italian.

The

ESRS 2.0

questionnaire provides the same questionnaire structure as the standard ESRS hierarchy, i.e.,

General Disclosures

Environmental

Social

, and

Governance

. However, compared to ESRS, the ESRS 2.0 structure is shorter and less complex.

The

VSME

questionnaire includes the categories

General Information

Environmental Metrics

Social Metrics

, and

Governance Metrics

and can be displayed in English, German, French, Italian, Spanish, Polish, or Dutch.

Each category provides access to the corresponding ESRS or VSME standards and the sections, disclosure requirements, and questions the standard contains.

Using the context menu or information icons on the right-hand side in Lucanet ESG Reporting, you can do the following:

For

categories

: Click the three-dot icon

to show or hide all subordinate elements.

For

disclosure requirements

: Click the information icon

to view the original text of the guideline the disclosure requirement is based on.

For

questions

: Click the three-dot icon

to display a preview of how the question will be displayed to the ESG Data Collector(s) or to view the original text of the guideline the question is based on.

Shows the 'Guideline text' panel in Lucanet ESG Reporting with the original guideline text for disclosure requirement BP-1 next to the questionnaire builder. — Guideline text for a question from the ESRS questionnaire

If you, as an ESG Administrator in Lucanet ESG Reporting, have chosen ESRS as report guideline and activated the option Double materiality assessment when creating the ESG report, you will automatically have access to a pre-configured ESRS questionnaire, i.e. as soon as all reporting entities assigned to the ESG report have submitted their DMA reports, the ESG solution will automatically apply this information to the relevant parts of the ESRS questionnaire. The following applies:

If a reporting entity

marked

a topic, sub-topic, or sub-sub-topic as having either

financial

impact materiality

, this reporting entity is

assigned

to the respective element in the ESRS questionnaire.

If a reporting entity did

not

mark a topic, sub-topic, or sub-sub-topic as having either financial or impact materiality, this reporting entity is

not assigned

to the respective element in the ESRS questionnaire.

none

of the reporting entities marked a topic, sub-topic, or sub-sub-topic as having either financial or impact materiality, then the respective element is automatically

excluded

from the ESRS questionnaire.

All other parts

of the ESRS questionnaire that are not mapped in the DMA report are

included

in the ESRS questionnaire and

assigned

to all reporting entities.

Keep in mind: You can change this presetting by configuring the ESRS questionnaire according to your needs (see Configuring the Report Questionnaire).