ESRS topics, sub-topics and sub-sub-topics
Last updated: April 7, 2025
The ESRS provides a list of sustainability matters to support the process of determining material topics. This list, found in ESRS 1 Appendix A, paragraph AR 16, is intended as a tool—not a substitute—for conducting a robust materiality assessment.
Companies must still consider their specific circumstances when identifying material topics. When relevant issues are not captured by the ESRS list, entity-specific topics may be developed.
Topical ESRS | Topic | Sub-topic | Sub-sub-topic |
ESRS E1 | Climate change | - Climate change adaptation - Climate change mitigation - Energy | |
ESRS E2 | Pollution | - Pollution of air - Pollution of water - Pollution of soil - Pollution of living organisms and food resources - Substances of concern - Substances of very high concern - Microplastics | |
ESRS E3 | Water and marine resources | - Water | - Water consumption - Water withdrawals - Water discharges - Water discharges in the oceans |
- Marine resources | - Extraction and use of marine resources | ||
ESRS E4 | Biodiversity and ecosystems | - Direct impact drivers of biodiversity loss | - Climate Change - Land-use change, fresh water-use change and sea-use change - Direct exploitation - Invasive alien species - Pollution - Others |
- Impacts on the state of species | - Species population size - Species global extinction risk | ||
- Impacts on the extent and condition of ecosystems | Examples: - Desertification | ||
- Impacts and dependencies on ecosystem services | |||
ESRS E5 | Circular economy | - Resources inflows, including resource use - Resource outflows related to products and services - Waste | |
ESRS S1 | Own workforce | - 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, including rate of workers covered by collective agreements - Work-life balance - Health and safety |
- 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 | ||
- Other work-related rights | - Child labour - Forced labour - Adequate housing - Privacy | ||
ESRS S2 | Workers in the value chain | - Working conditions | - Secure employment - Working time - Adequate wages - Social dialogue - Freedom of association, including the existence of work councils - Collective bargaining - Work-life balance - Health and safety |
- Equal treatment and opportunities for all | - Gender equality and equal pay for work of equal value - Training and skills development - The employment and inclusion of persons with disabilities - Measures against violence and harassment in the workplace - Diversity | ||
- Other work-related rights | - Child labour - Forced labour - Adequate housing - Water and sanitation - Privacy | ||
ESRS S3 | Affected communities | - Communities’ economic, social and cultural rights | - Adequate housing - Adequate food - Water and sanitation - Land-related impacts - Security-related impacts |
- Communities’ civil and political rights | - Freedom of expression - Impacts on human rights defenders | ||
- Rights of indigenous peoples | - Free, prior and informed consent | ||
ESRS S4 | Consumers and end- users | - Information-related impacts for consumers and/or end-users | - Privacy |
- Personal safety of consumers and/or end- users | - Health and safety | ||
- Social inclusion of consumers and/or end- users | - Non-discrimination | ||
ESRS G1 | Business conduct | - Corporate culture - Protection of whistle- blowers - Animal welfare - Political engagement - Management of relationships with suppliers including payment practices | |
- Corruption and bribery | - Prevention and detection including training - Incidents |