Topical standards

Topical standards

The first set of ESRS contains 10 topical standards focusing on environmental, social, and governance (ESG) matters.

• Environmental topics

ESRS E1 – Climate change: Addressing greenhouse gas (GHG) emissions, climate risks, and mitigation strategies.

ESRS E2 – Pollution: Reporting on waste management, emissions, and pollution control measures.

ESRS E3 – Water and marine resources: Covering water usage, conservation, and impact on aquatic ecosystems.

ESRS E4 – Biodiversity and ecosystems: Including impacts on ecosystems and biodiversity conservation efforts.

ESRS E5 – Resource use and circular economy: Focusing on sustainable resource use, recycling, and circular economy practices.

• Social topics

ESRS S1 – Own workforce: Addressing issues related to human rights protections in business operations.

ESRS S2 – Workers in the value chain: Including employee rights, labor standards, and workplace conditions.

ESRS S3 – Affected communities: Covering ethical business practices, anti-corruption measures, and compliance.

ESRS S4 – Consumers and end-users: Relating to product safety, customer satisfaction, and consumer rights.

• Governance topic

ESRS G1 – Business conduct: Encompassing corporate governance structures, board responsibilities, and stakeholder engagement.