ESRS E1 - Climate change
Topic | Climate change |
Sub-topic | Energy |
Sub-sub-topic |
|
IRO | Impact - potential positive |
Location | Own operations |
Time-frame | Medium-term |
Title | Renewable energy in offices reduces carbon footprint. |
Example | Deloitte has committed to sourcing 100% renewable electricity for its global operations by 2030. They are installing solar panels and purchasing renewable energy certificates to reduce their carbon footprint significantly. |
Reference | Deloitte Global Impact Report, 2023 |
ESRS E3 - Water and marine resources
Topic | Water and marine resources |
Sub-topic | Marine resources |
Sub-sub-topic | Extraction and use of marine resources |
IRO | Opportunity |
Location | Downstream |
Time-frame | Long-term |
Title | Protecting marine resources can increase eco-tourism. |
Example | Protecting marine ecosystems can benefit tourism and recreational services, increasing their popularity and thus financial success. |
Reference | Coolset, 2024 |
ESRS E4 - Biodiversity and ecosystems
Topic | Biodiversity and ecosystems |
Sub-topic | Impacts on the extent and condition of ecosystems |
Sub-sub-topic |
|
IRO | Opportunity |
Location | Own operations |
Time-frame | Long-term |
Title | Eco-projects enhance company reputation. |
Example | Engaging in ecosystem restoration can improve company reputation and environmental impact. Many professional companies are investing in restoration projects to rehabilitate damaged ecosystems. |
Reference | Professional & Commercial Services Sustainability Report, 2023 |
ESRS S1 - Own workforce
Topic | Own workforce |
Sub-topic | Equal treatment and opportunities for all |
Sub-sub-topic |
|
IRO | Opportunity |
Location | Own operations |
Time-frame | Short-term |
Title | A diverse workforce enhances innovation. |
Example | Diverse workforce composition has been shown to enhance innovation and diversity of thought. PwC is committed to increasing diversity in its workforce to drive creativity and performance. |
Reference | PwC Sustainability Report, 2023 |
ESRS S4 - Consumers and end-users
Topic | Consumers and end-users |
Sub-topic | Information-related impacts for consumers and/or end users |
Sub-sub-topic |
|
IRO | Risk |
Location | Downstream |
Time-frame | Medium-term |
Title | False information poses reputational damage to the business. |
Example | A professional services company offers a smart AI Analyst feature on the platform, and employees use ChatGPT (Open AI) internally to improve efficiency. Whilst AI can provide efficiency benefits, there is a risk of false or inaccurate information misleading customers. This could have negative reputational damage for the business and could negatively impact customers. |
Reference | Position Green Report, 2023 |
ESRS G1 - Business conduct
Topic | Business conduct |
Sub-topic | Corporate culture |
Sub-sub-topic |
|
IRO | Opportunity |
Location | Own operations |
Time-frame | Long-term |
Title | A diverse board improves company governance and reputation. |
Example | Diverse board composition can improve governance and decision-making, as well as company reputation. PwC aims for a diverse board with varied expertise and backgrounds. |
Reference | PwC Sustainability Report, 2023 |