ESRS	Topic	Sub-topic	Sub-sub-topics	Definition as in the ESRS
ESRS E1	Climate change	Climate change adaptation		Climate change adaptation means the process of adjustment to actual and expected climate change and its impacts.
ESRS E1	Climate change	Climate change mitigation		Climate change mitigation means the process of reducing GHG emissions and holding the increase in the global average temperature to well below 2 °C and pursuing efforts to limit it to 1,5 °C above preindustrial levels, as laid down in the Paris Agreement.
ESRS E1	Climate change	Energy		This sub-topic covers energy consumption, an important determinant of an undertaking’s GHG emissions and a driver for climate-related transition risk. Also includes targets on energy efficiency improvement, and deployment of renewable energy. Objective of Disclosure Requirement E1-5 is to provide an understanding of the undertaking’s absolute energy consumption, its targets for improvement in energy efficiency and the share of renewable energy in its overall energy mix. (NOTE:Another important way of framing energy efficiency is energy intensity.)
ESRS E2	Pollution	Pollution of air		Air pollutants: Direct emissions of sulphur dioxides (SO2), nitrogen oxides (NOx), nonmethane volatile organic compounds (NMVOC), and fine particulate matter (PM2,5) as defined in Article 3, points (5) to (8), of Directive (EU) 2016/2284 of the European Parliament and of the Council (15), ammonia (NH3) as referred to in that Directive and heavy metals (HM) as referred to in Annex I to that Directive. Pollution: Pollution: The direct or indirect introduction, as a result of human activity, of pollutants into air, water or soil which may be harmful to human health and/or the environment, which may result in damage to material property, or which may impair or interfere with amenities and other legitimate uses of the environment.
ESRS E2	Pollution	Pollution of water		Emissions to water: Direct emissions of priority substances, as defined by Annex I to Directive 2013/39/EU, that replaces Annex X of the Directive 2000/60/EC of the European Parliament and of the Council, and direct emissions of nitrates, phosphates and pesticides (plant protection products and biocides). Pollution: The direct or indirect introduction, as a result of human activity, of pollutants into air, water or soil which may be harmful to human health and/or the environment, which may result in damage to material property, or which may impair or interfere with amenities and other legitimate uses of the environment.
ESRS E2	Pollution	Pollution of soil		The introduction into soil - independent of whether that introduction occurs at the production site of an undertaking or outside or through the use of the undertaking’s products and/or services - as a result of human activity, of substances, vibrations, heat or noise which may be harmful to human health or the environment, result in damage to material property, or impair or interfere with amenities and other legitimate uses of the environment. Soil pollutants include inorganic pollutants, persistent organic pollutants (POPs), pesticides, nitrogen and phosphorus compounds, etc.
ESRS E2	Pollution	Pollution of living organisms and food resources		Pollution: The direct or indirect introduction, as a result of human activity, of pollutants into air, water or soil which may be harmful to human health and/or the environment, which may result in damage to material property, or which may impair or interfere with amenities and other legitimate uses of the environment.
ESRS E2	Pollution	Substances of concern		Substances of concern means a substance that: a. meets the criteria laid down in Article 57 and is identified in accordance with Article 59(1) of Regulation (EC) No 1907/2006; b. is classified in Part 3 of Annex VI to Regulation (EC) in one of the following hazard classes or hazard categories: – No 1272/2008 – carcinogenicity categories 1 and 2, – germ cell mutagenicity categories 1 and 2, – reproductive toxicity categories 1 and 2, [to be added in the course of the legislative procedure once Regulation (EC) No 1272/2008 contains these hazard classes: Persistent, Bioacumulative, Toxic (PBTs), very Persistent very Bioaccumulative (vPvBs); Persistent, Mobile and Toxic (PMT), very Persistent very Mobile (vPvM); Endocrine disruption], – respiratory sensitisation category 1, – skin sensitisation category 1, – chronic hazard to the aquatic environment categories 1 to 4, – hazardous to the ozone layer, – specific target organ toxicity – repeated exposure categories 1 and 2, – specific target organ toxicity – single exposure categories 1 and 2; or c. any other substance that are set out in applicable EU legislation
ESRS E2	Pollution	Substances of very high concern		Substances that meet the criteria laid down in Article 57 of Regulation (EC) 1907/2006 (REACH) and were identified in accordance with Article 59(1) of that Regulation.
ESRS E3	Water and marine resources	Water withdrawals		The sum of all water drawn into the boundaries of the undertaking from all sources for any use over the course of the reporting period.
ESRS E3	Water and marine resources	Water consumption		The amount of water drawn into the boundaries of the undertaking (or facility) and not discharged back to the water environment or a third party over the course of the reporting period.
ESRS E3	Water and marine resources	Water use		Water use covers both water withdrawals and water consumption.
ESRS E3	Water and marine resources	Water discharge in water bodies and in the oceans		The sum of effluents and other water leaving the boundaries of the organisation and released to surface water, groundwater, or third parties over the course of the reporting period.
ESRS E3	Water and marine resources	Habitat degradation and intensity of pressure on marine resources		Pressures on marine resources originate from issues related to the management of waste, pollution, the circular economy, biodiversity, freshwater, habitat conservation which are also covered by other standards. The whole value chain (including supply chain, operations, products and services sold and used) should be considered for the identification of material issues, in a double materiality perspective.
ESRS E4	Biodiversity and ecosystems	Direct impact drivers of biodiversity loss	Climate change, land use change, direct exploitation, invasive alien species, pollution, and others	Direct impact drivers are factors that directly affect nature, human assets, and our well-being. These drivers, which can be natural or human-induced, have physical and behavioral impacts on the environment. Among these direct drivers are climate change, pollution, land use changes, invasive alien species, and over-exploitation of resources. Climate change alters ecosystems through temperature shifts and extreme weather events. Pollution, caused by contaminants in air, water, and soil, harms biodiversity. Land use changes, such as urbanization and deforestation, transform natural habitats. Invasive alien species disrupt native ecosystems, while over-exploitation includes activities like overfishing and hunting. These direct drivers contribute to biodiversity loss, which refers to the reduction of genetic, species, or ecosystem diversity due to extinction, habitat destruction, or manual removal. Biodiversity loss can occur at various scales, from local to global, ultimately diminishing overall biodiversity levels.
ESRS E4	Biodiversity and ecosystems	Impacts on the state of species	Species population size	Relates to direct/indirect impact of the operations, processes, and products and services of the company, whether positive or negative, on a particular species' population size. Regulation requires inclusion of one or more indicators that measures changes in the number of individuals of a species within a specific area.
ESRS E4	Biodiversity and ecosystems	Impacts on the state of species	Species global extinction risk	Relates to direct/indirect impact of the operations,processes, and products and services of the company, whether postive or negative on the extinction risk of a particular species. Regulation requires inclusion of one or more indicators when disclosing information on species at global extinction risk such as: the threat status of species and how activities/pressures may affect the threat status; Change in the relevant habitat for a threatened species as a proxy for the undertakings impact on the local population’s extinction risk.
ESRS E4	Biodiversity and ecosystems	Impacts on the extent and condition of ecosystems	Land degradation	Refers to the many processes that drive the decline or loss in biodiversity, ecosystem functions or their benefits to people and includes the degradation of all terrestrial ecosystems
ESRS E4	Biodiversity and ecosystems	Impacts on the extent and condition of ecosystems	Desertification	Desertification means land degradation in arid, semi-arid and dry sub-humid areas resulting from various factors, including climatic variations and human activities. Desertification does not refer to the natural expansion of existing deserts.
ESRS E4	Biodiversity and ecosystems	Impacts on the extent and condition of ecosystems	Soil sealing	A “sealed area” means any area where the original soil has been covered (such as roads) making it impermeable. This nonpermeability can create environmental impacts as described in Annex IV EMAS Regulation - EU 2018/2026).
ESRS E4	Biodiversity and ecosystems	Impacts and dependencies on ecosystem services		Dependency is the result of the undertaking relying on biodiversity and/or ecosystems within its business model and/or conduct of business. A prominent and scientifically wellestablished approach to assess, monitor and value biodiversity and ecosystem dependencies is by assessing the undertakings dependence on ecosystem services. Ecosystem services refers to the contributions of ecosystems to the benefits that are used in economic and other human activity, respectively the benefits people obtain from ecosystems. In the Millennium Ecosystem Assessment, ecosystem services can be divided into supporting, regulating, provisioning and cultural. The Common International Classification of Ecosystem Services (CICES) classifies types of ecosystems services.
ESRS E5	Circular economy	Resource inflows, including resource use		A resource inflow is a resource that enters the organisation's infrastructure.
ESRS E5	Circular economy	Resource outflows related to products and services		A resource outflow is resource that leaves the organisation's infrastructure.
ESRS E5	Circular economy	Waste		Any substance or object which the holder discards or intends or is required to discard.
ESRS S1	Own workforce	Working conditions	Secure employment	Regardless of the type and duration of the employment relationship, workers have the right to fair and equal treatment regarding working conditions, access to social protection and training. In accordance with legislation and collective agreements, the necessary flexibility for employers to adapt swiftly to changes in the economic context shall be ensured.
ESRS S1	Own workforce	Working conditions	Working time	Working time refers to the total time that a worker spends working for the undertaking.
ESRS S1	Own workforce	Working conditions	Adequate wages	A wage that provides for the satisfaction of the needs of the worker and his / her family in the light of national economic and social conditions.
ESRS S1	Own workforce	Working conditions	Social dialogue	All types of negotiation, consultation or simply exchange of information between, or among, representatives of governments, employers, their organisations and workers’ representatives, on issues of common interest relating to economic and social policy. It can exist as a tripartite process, with the government as an official party to the dialogue or it may consist of bipartite relations only between workers' representatives and management (or trade unions and employers' organisations).
ESRS S1	Own workforce	Working conditions	Freedom of association, the existence of works councils and the information, consultation and participation rights of workers	These elements are essential because they promote good labor practices, transparency, and the protection of workers' rights and workplace democracy. Freedom of Association: Freedom of association is a fundamental labor right that allows workers to join or form labor unions or other worker organizations of their choice without interference, discrimination, or retaliation from employers or the government. It also includes the right to engage in collective bargaining and negotiations with employers to protect and advance workers' interests, such as negotiating for better wages, working conditions, and benefits. Existing of Work Councils: Work councils are representative bodies or committees within an organization that are typically composed of both management and elected employee representatives. Their primary purpose is to facilitate communication and cooperation between workers and management, addressing workplace issues, and ensuring that employees have a voice in decision-making processes. The specific roles and functions of work councils can vary by country and legal framework. Information, Consultation, and Participation Rights of Workers: This term encompasses a range of rights and processes that provide workers with access to information about company operations and decisions, opportunities for consultation with management on workplace matters, and mechanisms for active participation in decision-making. These rights may include access to financial information, participation in safety and health committees, involvement in restructuring or layoff decisions, and more.
ESRS S1	Own workforce	Working conditions	Collective bargaining, including rate of workers covered by collective agreements	All negotiations which take place between an employer, a group of employers or one or more employers' organisations, on the one hand, and one or more trade unions or, in their absence, the representatives of the workers duly elected and authorised by them in accordance with national laws and regulations, on the other, for: i. determining working conditions and terms of employment; and/or ii. regulating relations between employers and workers; and/or iii. regulating relations between employers or their organisations and a workers' organisation or workers' organisations.
ESRS S1	Own workforce	Working conditions	Work-life balancce	Satisfactory state of equilibrium between an individual’s work and private life. Work-life balance encompasses not only the balance between work and private life given family or care responsibilities, but also time allocation between time spent at work and in private life beyond family responsibilities.
ESRS S1	Own workforce	Working conditions	Health and safety	Based on Human Rights as per defined in the Universal Declaration of Human Rights (UDHR). Workers have the right to a high level of protection of their health and safety at work.
ESRS S1	Own workforce	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	The principle of equal treatment in European law ensures that individuals or groups in similar situations are treated without discrimination, whether directly or indirectly, based on various protected criteria like gender, race, nationality, religion, disability, age, or sexual orientation. In the context of workplace-related issues: Gender Equality and Equal Pay: This principle promotes equal pay for work of equal value, regardless of gender. Training and Skills Development: Equal treatment extends to access to training and skill development opportunities, ensuring that all employees have equal access. Employment and Inclusion of Persons with Disabilities: It mandates equal opportunities for employment and inclusion of persons with disabilities in the workforce. Measures Against Violence and Harassment: Equal treatment prohibits any form of violence or harassment in the workplace, fostering a safe and inclusive environment. Diversity: The principle of equal treatment contributes to workplace diversity by ensuring fair treatment for individuals of diverse backgrounds.
ESRS S1	Own workforce	Other work-related rights	Child labour	Work that deprives children of their childhood, their potential and their dignity, and that is harmful to physical and mental development. It refers to work that: i. is mentally, physically, socially or morally dangerous and harmful to children; and/or ii. interferes with their schooling by depriving them of the opportunity to attend school; obliging them to leave school prematurely; or requiring them to attempt to combine school attendance with excessively long and heavy work. For the purpose of this definition, a child refers to a person under the age of 15 years, or under the age of completion of compulsory schooling, whichever is higher. Exceptions can occur in certain countries where economies and educational facilities are insufficiently developed, and a minimum age of 14 years applies. These countries of exception are specified by the International Labour Organisation (ILO) in response to a special application by the country concerned and in consultation with representative organisations of employers and workers.
ESRS S1	Own workforce	Other work-related rights	Forced labour	All work or service which is exacted from any person under the threat of penalty and for which the person has not offered himself or herself voluntarily. The term encompasses all situations in which persons are coerced by any means to perform work and includes both traditional “slavelike” practices and contemporary forms of coercion where labour exploitation is involved, which may include human trafficking and modern slavery.
ESRS S1	Own workforce	Other work-related rights	Adequate housing	Adequate housing refers to the provision of suitable living conditions that meet basic human needs. It encompasses safe, secure, and habitable shelter that is affordable and offers protection from environmental elements. Adequate housing is a fundamental human right as defined in the Universal Declaration of Human Rights (UDHR), ensuring that everyone has access to a decent place to live.
ESRS S1	Own workforce	Other work-related rights	Privacy	Privacy is the right to control one's personal information and activities without unwarranted intrusion or surveillance. It encompasses the protection of personal data, communications, and the ability to maintain confidentiality in various aspects of life. The concept of privacy is also enshrined in the Universal Declaration of Human Rights (UDHR), emphasizing an individual's right to privacy as a fundamental human right.
ESRS S2	Workers in the value chain	Working conditions	Secure employment, Working time, Adequate wages, Social dialogue, Freedom of association, the existence of works councils and the information, consultation and participation rights of workers, 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 persons with disabilities, Measures against violence and harassment in the workplace, Diversity, Child labor, Forced labor, Adequate housing, Water and sanitation, Privacy.	See own workforce but then in light of workers in the value chain. A worker in the value chain is an individual performing work in the value chain of the undertaking, regardless of the existence or nature of any contractual relationship with that undertaking. In the ESRS, the following is included in the scope of workers in the value chain: all workers in the undertaking’s upstream and downstream value chain who are or can be materially impacted by the undertaking, this includes impacts that are caused or contributed to by the undertaking and those which are directly linked to its own operations, products, or services through its business relationships. This includes all workers who are not included in the scope of “Own workforce” (“Own workforce” includes workers who are in an employment relationship with the undertaking (‘employees’) and nonemployee workers who are either individual contractors supplying labour to the undertaking (‘self-employed workers’) or workers provided by undertakings primarily engaged in ‘employment activities’ (NACE Code N78))
ESRS S3	Affected communities	Communities' economic, social and cultural rights	Adequate housing, Adequate food, Water and sanitation, Land-related impacts, Security-related impacts, Freedom of expression, Freedom of assembly, Impacts on human rights defenders, Free, prior and informed consent, Self-determination, Cultural rights	Affected communities are groups residing in areas where a reporting undertaking's activities or value chain may have an impact. These communities can vary, from those living near the undertaking's operations (local communities) to those farther away. Indigenous peoples, both actually and potentially affected, fall under this category. Indigenous peoples are generally defined as those with distinctive social, cultural, and economic conditions, often regulated by their customs or special laws. In the context of human rights and environmental impacts: Adequate Housing and Adequate Food: These rights ensure access to suitable living conditions and sufficient food, even for affected communities. Water and Sanitation: Access to clean water and sanitation is essential for affected communities. Land-Related Impacts: This pertains to the impact on land and property rights of affected communities. Security-Related Impacts: Ensuring the safety of individuals within affected communities is crucial. Freedom of Expression and Assembly: These rights protect the ability of affected communities to voice concerns and assemble peacefully. Impacts on Human Rights Defenders: Ensuring the safety and rights of those advocating for affected communities. Free, Prior, and Informed Consent: This principle safeguards the rights of indigenous peoples when projects may affect their land or resources. Self-Determination: Communities have the right to determine their own political status and pursue economic, social, and cultural development. Cultural Rights: Preservation of cultural identity and heritage is protected.
ESRS S4	Consumers and end-users	Information-related impacts for consumers and/or end-users	Privacy, Freedom of expression, Access to (quality) information, Health and safety, Security of a person, Protection of children, Non-discrimination, Access to products and services, Responsible marketing practices	Consumers are individuals who acquire, use, or consume goods and services for personal use, excluding resale or commercial purposes. This category encompasses both those directly affected and potential end-users. Within the framework of Human Rights, specifically as defined in the Universal Declaration of Human Rights (UDHR): Privacy: Protecting consumers' personal information and data. Freedom of Expression: Safeguarding the right to express opinions and concerns. Health and Safety: Ensuring the well-being of consumers when using products or services. Security of a Person: Protecting consumers from harm and threats. Protection of Children: Safeguarding the rights and well-being of young consumers. Non-Discrimination: Ensuring fair treatment for all consumers. Access to Products and Services: Promoting equitable access to goods and services. Responsible Marketing Practices: Ensuring ethical and transparent advertising and promotion.
ESRS G1	Business conduct	Corporate culture		Corporate culture expresses goals through values and beliefs. It guides the undertaking’s activities through shared assumptions and group norms such as values or mission statements or a code of conduct
ESRS G1	Business conduct	Protection of whistle-blowers		This concerns protection and non-retaliation against own workers who have been granted whistle-blower status in accordance with the applicable law and own workers who report any non-ethical behaviour incidents. Where the undertaking has no policies on the protection of whistle-blowers, it shall state this and whether it has plans to implement them and the timetable for implementation.
ESRS G1	Business conduct	Animal welfare		According to the Terrestrial Code of World Organisation of Animal Health (WOAH) animal welfare means ‘the physical and mental state of an animal in relation to the conditions in which it lives and dies. For the ESRS G1, this concerns, where applicable, whether the undertaking has in place policies with respect to animal welfare.
ESRS G1	Business conduct	Political engagement and lobbying activities		Objective of this Disclosure Requirement is to provide transparency on the activities and commitments related to a firms' political influence, including lobbying activities including the types, purpose and cost of these during the reporting period. This covers direct and indirect (through intermediaries and lobbyists) contributions towards certain political parties or causes. Lobbying activities refers to activities carried out with the objective of influencing the formulation or implementation of policy or legislation, or the decision-making processes of governments, governmental institutions, regulators, European Union institutions, bodies, offices and agencies or standard setters.
ESRS G1	Business conduct	Management of relationships with suppliers including payment practices		This disclosure requiirement relates to an understanding of the undertaking’s management of its procurement process including fair behaviour with suppliers. As per this DR, the undertaking shall provide a description of its policies/practices to prevent late payments, especially to SMEs, when providing information of its relationships. The objective of the payment practices DR is to provide insights on the contractual payment terms and the average actual payment terms especially as to how these impact SMEs and specifically with respect to late payments to SMEs.
ESRS G1	Business conduct	Corruption and bribery	Prevention and detection including training, Incidents	Corruption involves the misuse of power for personal gain, either by individuals or organizations. It encompasses various unethical practices like facilitation payments, fraud, extortion, collusion, and money laundering. This also includes offering or receiving gifts, loans, rewards, or any advantage to induce dishonest or illegal actions in business operations. In the context of addressing corruption: Prevention and Detection, including Training: Efforts to proactively prevent and identify corrupt activities through training and awareness. Incidents: Instances of corrupt practices, such as bribery or fraudulent acts.