European Sustainability Reporting Standards (ESRS) – Full List of Sustainability Matters

ESRS | 20. June 2023
Phillip Blumenthal
Head of Sustainability

The following is a comprehensive and sorted list of “Sustainability Matters,” derived from Appendix A of ESRS 1, General Requirements. The list has been adapted by merging sub-topics and sub-sub-topics into a single consolidated list. In order to provide better context, relevant topic names have also been combined. This ensures a single, sortable list of all sustainability matters that should be self-explanatory.

Environment

TopicSub-topics and sub-items
ESRS E1Climate Change
– Climate change adaptation

– Climate change mitigatio

– Energy 
ESRS E2Pollution
– Air pollution

– Water pollution

– Soil pollution

– Pollution of living organisms and food resources

– Pollution: Substances of concern

– Pollution: Substances of very high concern 
ESRS E3Water and marine resources– Water withdrawals

– Water consumption

– Water use

– Water discharges to water bodies and oceans

– Degradation of aquatic/marine habitats and intensity of impact on marine resources
ESRS E4Biodiversity and ecosystems
– Biodiversity loss due to climate change, land use change, direct exploitation, invasive alien species, pollution, or other factors

– Impacts on species status, e.g.: Population size of a species or global extinction risk of a species

– Impacts on and dependencies on ecosystem services, e.g.: Soil degradation, desertification, or soil sealing

– Impacts on and dependencies of ecosystem services
 
ESRS E5Circular economy
– Resource inflows, including resource use

– Resource outflows related to products and services

– Waste 

Social

TopicSub-topics and sub-items
ESRS S1Own workforce
– Own Worker: Secure Employment

– Own Worker: Working Time

– Own Worker: Adequate Wages

– Own Worker: Social Dialogue

– Own Worker: Freedom of Association, the Existence of Works Councils, and the Information, Consultation, and Participation Rights of Workers

– Own Worker: Collective Bargaining, Including the Rate of Workers Covered by Collective Agreements

– Own Worker: Work-Life BalanceOwn Worker: Health and Safety

– Own Worker: Gender Equality and Equal Pay for Work of Equal Value

– Own Worker: Training and Skills DevelopmentOwn Worker: Employment and Inclusion of Persons with Disabilities

– Own Worker: Measures against Violence and Harassment in the Workplace

– Own Worker: DiversityOwn Worker: Child Labour

– Own Worker: Forced Labour

– Own Worker: Adequate HousingOwn Worker: Privacy
ESRS S2Employees
In the value chain

– Secure employment

– Working hours

– Adequate wages

– Social dialogue

– Freedom of association, the existence of works councils

– Collective bargaining

– Work-life balance

– Health and safety

– 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

– Child labor

– Forced Labor

– Adequate housing

– Water and sanitation

– Privacy
ESRS S3Affected
Communities

– Communities‘ Economic, Social, and Cultural Rights: Adequate – Housing

– Communities‘ Economic, Social, and Cultural Rights: Adequate Food

– Communities‘ Economic, Social, and Cultural Rights: Water and Sanitation

– Communities‘ Economic, Social, and Cultural Rights: Land-related Impacts

– Communities‘ Economic, Social, and Cultural Rights: Security-related Impacts

– Communities‘ Civil and Political Rights: Freedom of Expression

– Communities‘ Civil and Political Rights: Freedom of Assembly

– Communities‘ Civil and Political Rights: Impacts on Human Rights Defenders

– Particular Rights of Indigenous Communities: Free, Prior and Informed Consent

– Particular Rights of Indigenous Communities: Self-determination

– Particular Rights of Indigenous Communities: Cultural Rights
ESRS S4Consumers and End-Users
– Information-related Impacts for Consumers and/or End-Users: Privacy

– Information-related Impacts for Consumers and/or End-Users: Freedom of Expression

– Information-related Impacts for Consumers and/or End-Users: Access to (Quality) Information

– Personal Safety of Consumers and/or End-Users: Health and Safety

– Personal Safety of Consumers and/or End-Users: Security of a Person

– Personal Safety of Consumers and/or End-Users: Protection of Children

– Social Inclusion of Consumers and/or End-Users: Non-discrimination

– Social Inclusion of Consumers and/or End-Users: Access to Products and Services

– Social Inclusion of Consumers and/or End-Users: Responsible Marketing Practices

Governance

TopicSub-topics and sub-items
ESRS G1Business Conduct
– Corporate Culture

– Protection of whistleblowers

– Animal welfare

– Political engagement and lobbying activities

– Management of relationships with suppliers, including payment practices

– Corruption/bribery; prevention and detection, including training

– Corruption/bribery; incidents 

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