Topical standards include requirements under the environmental, social, and governance
topics.
If your organization determines that a standard is not material to their operations, the
organization is not required to report on the standard but can support their decision in the
materiality assessment.
Table 1 describes the Environmental standards.
Table 1. Topical standards - Environmental
Standard number |
Topic |
Sub-topic |
Sub-sub-topic |
ESRS E1 |
Climate Change |
- Climate change adaption
- Climate change mitigation
- Energy
|
N/A |
ESRS E2 |
Pollution |
- Pollution of air
- Pollution of water
- Pollution of soil
- Pollution of living organisms and food resources
- Substances of concern
- Substance of very high concern
- Micro plastics
|
N/A |
ESRS E3 |
Water and marine resources |
|
- Water consumption
- Water withdrawls
- Water discharges
- Water discharges in the 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 specifies
|
Examples:
- Species pollution size
- Species global extinction risk
|
- Impacts on the extent and condition of ecosystems
|
Examples:
- Land degradation
- Desertification
- Soil sealing
|
- Impacts and dependencies on ecosystem services
|
N/A |
ESRS E5 |
Circular economy |
- Resource inflows, including resource use
- Resource outflows related to products and services
- Waste
|
N/A |
Table 2 describes the social
standards.
Table 2. Topical standards - Social
Standard number |
Topic |
Sub-topics |
Sub-sub-topic |
ESRS S1 |
Own workforce |
|
- Secure employment
- 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 covered by collective agreements
- Work-life balance
- Heath 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 |
Workers in the value chain |
|
- Secure employment
- Working time
- Adequate wages
- Social dialogue
- Freedom of association, including the existence of work councils
- Collective bargaining
- Work-llife balance
- Health and safety
|
- Equal treatment and opportunities for all
|
- Gender equality and equal pay for work of equal value
- Training and skills development
- The 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
- Water and sanitation
- Privacy
|
ESRS S3 |
Affected communities, |
- Communities' economic, social, and cultural right
|
- 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 people
|
- Free, prior and informed consent
- Freedom of assembly
- Impacts on human rights defenders
|
ESRS S4 |
Consumers and end-users |
- Information-related impacts for consumers or end-users or both
|
- Privacy
- Freedom of expression
- Access to (quality) information
|
- Personal safety of consumers or end-users or both
|
- Health and safety
- Security of a person
- Protection of children
|
- Social inclusion of consumers or end-users or both
|
- Non-discrimination
- Access to products and services
- Responsible marketing practices
|
Table 3 describes the governance standards.
Table 3. Topical standards - Governance
Standard number |
Topic |
Sub-topics |
Sub-sub-topic |
ESRS G1 |
Business conduct |
- Corporate culture
- Protection of whistle-blowers
- Animal welfare
- Political engagement and lobbying activities.
- Corruption and bribery.
|
N/A |
|
- Prevention and detection including training
- Incidents
|