Note: This blog post was updated on 3 April 2024 in order to fit the information in the most recent publications of the ESRS.
The following is a comprehensive and sorted list of “Sustainability Matters,” derived from AR 16, Appendix A of ESRS 1 General Requirements. This list is an accurate representation of the content provided in ESRS 1. The sustainability matters are significant part of the double materiality process and we recommend familiarising yourself with the matters.
Environment
| Topic | Sub-topics | Sub-sub-topics | |
|---|---|---|---|
| ESRS E1 | Climate Change | – Climate change adaptation – Climate change mitigation – Energy | |
| ESRS E2 | Pollution | – Pollution of air – Pollution of water – Pollution of soil – Pollution of living organisms and food resources – Substances of concern – Substances of very high concern – Microplastics | |
| ESRS E3 | Water and marine resources | – Water – Marine resources | – Water consumption – Water withdrawals – Water discharges – Water discharges to water bodies and oceans – Extraction and use of marine resources |
| ESRS E4 | Biodiversity and ecosystems | – Direct impact drivers of biodiversity loss | – Climate change – Land-use change, fresh water-use change and sea-use change – Direct exploitation – Invasive alien species – Pollution – Others |
| – Impacts on the state of species | Examples: – Species population size – Species global extinction risk | ||
| – Impacts on the extent and condition of ecosystems | Examples: – Land degradation – Desertification – Soil sealing | ||
| – Impacts on and dependencies of ecosystem services | |||
| ESRS E5 | Circular economy | – Resource inflows, including resource use – Resource outflows related to products and services – Waste |
Social
| Topic | Sub-topics | Sub-sub-topics | |
|---|---|---|---|
| ESRS S1 | Own workforce | – Working Conditions | – Secure Employment – Working Time – Adequate Wages – Social Dialogue – Freedom of Association, the existence of works councils, and the information, consultation, and participation rights of workers – Collective bargaining, including rate of workers vovered by collective agreements – Work-life balance – Health and safety |
| – Equal treatment and opportunities for all | – Gender equality and equal pay for work of equal value – Training and skills development – Employment and inclusion of persons with disabilities – Measures against violence and harassment in the workplace – Diversity | ||
| – Other work-related rights | – Child Labour – Forced Labour – Adequate Housing – Privacy | ||
| ESRS S2 | Employees in the value chain | – Working conditions | – Secure employment – Working hours – Adequate wages – Social dialogue – Freedom of association, the existence of works councils – Collective bargaining – Work-life balance – Health and safety |
| – Equal treatment and opportunities for all | – Gender equality and equal pay for work of equal value – Training and skills development – Employment and inclusion of people with disabilities – Measures against violence and harassment in the workplace – Diversity | ||
| – Other work-related rights | – Child labor – Forced Labor – Adequate housing – Water and sanitation – Privacy | ||
| ESRS S3 | Affected communities | – Communities‘ economic, social, and cultural rights | – Adequate housing – Adequate food – Water and sanitation – Land-related impacts – Security-related impacts |
| – Communities‘ civil and political rights | – Freedom of expression – Freedom of assembly – Impacts on human rights defenders | ||
| – Rights of indigenous peoples | – Free, prior and informed consent – Self-determination – Cultural rights | ||
| ESRS S4 | Consumers and end-Users | – Information-related impacts for consumers and/or end-users | – Privacy – Freedom of expression – Access to (quality) information |
| – Personal safety of consumers and/or end-users | – Health and safety – Security of a person – Protection of children | ||
| – Social inclusion of consumers and/or end-users | – Non-discrimination – Access to products and services – Responsible marketing practices |
Governance
| Topic | Sub-topics | Sub-sub-topics | |
|---|---|---|---|
| ESRS G1 | Business Conduct | – Corporate Culture – Protection of whistleblowers – Animal welfare – Political engagement – Management of relationships with suppliers, including payment practices | |
| – Corruption and bribery | – Prevention and detection, including training – Incidents |
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