ESRS Topical standards

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 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	Working conditions	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	Working conditions	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
ESRS G1	Business conduct	Corruption and bribery	Prevention and detection including training Incidents