# Commission Delegated Regulation (EU) 2020/1816 of 17 July 2020 supplementing Regulation (EU) 2016/1011 of the European Parliament and of the Council as regards the explanation in the benchmark statement of how environmental, social and governance factors are reflected in each benchmark provided and published (Text with EEA relevance), Section 4: COMMODITY

Extent: E+W+S+N.I.

ESG FACTORS
DISCLOSURES
Environmental
Degree of exposure of the underlying commodities to climate-related physical risks, measuring the effects of extreme weather events on companies’ operation and production or on the different stages of the supply chain (low, moderate or high) (voluntary).
The methodology used to calculate the climate-related physical risks (voluntary).
Degree of exposure of the underlying commodities to climate-transition risks, measuring the financial impacts resulting from the effects of the implementation of a low-carbon strategies (low, moderate or high)
Social
Degree of exposure of the underlying commodities to social risks (low, moderate or high).
Governance
Degree of exposure of the underlying commodities to governance risks (low, moderate or high).
Average rule of law score, based on the absence of corruption, respect for fundamental rights and the state of civil and criminal justice (including a quantitative indicator and the methodology used to calculate it).

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Source: https://www.legislation.gov.uk/eur/2020/1816/annex/II/section/4 (the official version)
Page: https://openlegislation.uk/eu-regulation-2020-1816/annex-II/section-4
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.