ESRS Topical Standards

Topical Standards

The topical standards related to environment are divided in three sections: Environment, Social and Governance. Topical standards cover specific sustainability topics and are integrated by topics and subtopics. While none of these sections are mandatory if they are deemed non-material, companies may explain the conclusions of their materiality assessment.

Group	Number	Topics
Environment	ESRS E1	Climate Change: Climate Change adaptation Climate change mitigation Energy
	ESRS E2	Pollution: Pollution of air Pollution of water Pollution of soils Pollution of living organisms and food resources Substances of concern Substances of very high concern Microplastics
	ESRS E3	Water and marine resources: Water Marine resources
	ESRS E4	Biodiversity and ecosystems Direct impact drivers of biodiversity loss Impacts on the state of species Impacts on the extent and condition of ecosystems Impacts and dependencies on ecosystem services
	ESRS E5	Resource use and circular economy Resource inflows, including resource use Resource outflows related to products and services Waste

Group	Number	Topics
Social	ESRS S1	Own workforce Working conditions Equal treatment and opportunities for all Other work-related rights
	ESRS S2	Workers in the value chain Working conditions Equal treatment and opportunities for all Other work-related rights
	ESRS S3	Affected communities Communities’ economic, social and cultural righst Communities’ civil and political rights Rights of indigenous peoples
	ESRS S4	Consumers and end users Information-related impacts for consumers and/or end-users Personal safety of consumers and/or end-users Social inclusion of consumers and/or end-users

Group

Number

Content

Governance

ESRS G1

Business conduct:

Corporate culture
Protection of whistle-blowers
Animal welfare
Political engagement and lobbying activities
Corruption and bribery

Add label