ESRS drafted a list of sustainability matters that shall be considered for determining your material topics. This list is not a substitute for the process of determining which matters are material, but a tool in your materiality assessment. Next to this list you should still consider your companies' own specific circumstances for identifying material topics. When needed you can also develop entity-specific topics when identified matters relevant for your company are not covered by this list.
Topical ESRS | Topic | Sub-topic | Sub-sub-topic |
ESRS E1 | Climate change | - Climate change adaptation - Climate change mitigation - Energy |
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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 |
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ESRS E3 | Water and marine resources | - Water | - Water consumption - Water withdrawals - Water discharges - Water discharges in the oceans |
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| - 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 |
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| - Impacts on the state of species | - Species population size - Species global extinction risk |
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| - Impacts on the extent and condition of ecosystems | Examples: - Desertification |
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| - Impacts and dependencies on ecosystem services |
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ESRS E5 | Circular economy | - Resources inflows, including resource use - Resource outflows related to products and services - Waste |
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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 |
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| - 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 |
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| - 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 |
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| - 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 |
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| - 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 |
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| - Communities’ civil and political rights | - Freedom of expression - Impacts on human rights defenders |
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| - 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 |
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| - Personal safety of consumers and/or end- users | - Health and safety |
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| - 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 |
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| - Corruption and bribery | - Prevention and detection including training - Incidents |