| ESRS E1 |
Climate Change (E1) |
1.1.1 Climate change mitigation |
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| 1.1.2 Climate change adaptation |
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| 1.1.3 Energy use & efficiency |
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| 1.1.4 GHG emissions (Scopes 1–3) |
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| 1.1.5 GHG removals & carbon storage |
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| 1.1.6 Transition plans |
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| ESRS E2 |
Pollution (E2) |
1.2.1 Air pollution |
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| 1.2.2 Water pollution |
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| 1.2.3 Soil pollution |
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| 1.2.4 Substances of concern |
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| 1.2.5 Microplastics |
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| ESRS E3 |
Water & Marine Resources (E3) |
1.3.1 Water withdrawal |
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| 1.3.2 Water consumption |
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| 1.3.3 Water discharge quality |
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| 1.3.4 Water stress areas |
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| 1.3.5 Marine pollution & ecosystems |
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| ESRS E4 |
Biodiversity & Ecosystems (E4) |
1.4.1 Biodiversity impacts |
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| 1.4.2 Drivers of biodiversity loss |
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| 1.4.3 Land use & ecosystem conversion |
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| 1.4.4 Ecosystem services & restoration |
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| ESRS E5 |
Resource Use & Circular Economy (E5) |
1.5.1 Resource inflows (materials, products) |
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| 1.5.2 Resource outflows (waste) |
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| 1.5.3 Circularity & recycling |
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| 1.5.4 Waste prevention |
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| 1.5.5 Resource efficiency |
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| ESRS S1 |
Own Workforce (S1) |
2.1.1 Working conditions |
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| 2.1.2 Equal treatment & non-discrimination |
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| 2.1.3 Training & skills development |
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| 2.1.4 Health & safety at work |
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| 2.1.5 Social dialogue |
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| 2.1.6 Work-life balance |
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| ESRS S2 |
Workers in the Value Chain (S2) |
2.2.1 Labour practices of suppliers |
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| 2.2.2 Decent working conditions |
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| 2.2.3 Human rights due diligence |
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| 2.2.4 Safe working environments |
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| ESRS S3 |
Affected Communities (S3) |
2.3.1 Community well-being |
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| 2.3.2 Public health & safety |
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| 2.3.3 Economic inclusion |
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| 2.3.4 Land rights & environmental justice |
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| 2.3.5 Impacts on vulnerable groups |
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| ESRS S4 |
Consumers & End-Users (S4) |
2.4.1 Product/service quality & safety |
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| 2.4.2 Consumer health & well-being |
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| 2.4.3 Responsible marketing |
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| 2.4.4 Data protection & privacy |
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| ESRS G1 |
Governance, Risk Management & Internal Controls (G1) |
3.1.1 Governance structure |
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| 3.1.2 Board & senior management roles |
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| 3.1.3 Sustainability governance |
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| 3.1.4 Risk management systems |
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| 3.1.5 Internal controls |
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| 3.1.6 Ethics & integrity |
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| ESRS G2 |
Business Conduct (G2) |
3.2.1 Anti-corruption |
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| 3.2.2 Anti-bribery |
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| 3.2.3 Whistleblower protection |
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| 3.2.4 Political engagement |
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| 3.2.5 Lobbying transparency |
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| 3.2.6 Anti-competitive behaviour |
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