ESRS E
ESRS E1 to E5 outline the requirements for companies to report on environmental aspects
Main topics covered are:
- Climate change (E1),
- pollution (E2),
- water and marine resources (E3),
- biodiversity and ecosystems (E4)
- circular economy (E5).
These standards offer insights into the actual or potential impacts arising from a company’s resource utilization, distribution, and commercial activities.
All five Environmental Standard disclosure requirements are described by the four reporting areas defined by ESRS 2 (governance, strategy, impact, risk and opportunity management, and metrics and targets).
The particular disclosures and the range of topics addressed regarding ESRS E1 to E5 can be derived from the initial double materiality analysis.
