ESRS Topics

General

ESRS 2 – General Disclosures

GOV-1 The role of the administrative, management and supervisory b...170 companies

GOV-2-legacy Information provided to and sustainability matters addressed...100 companies

GOV-2 Integration of sustainability-related performance in incenti...167 companies

GOV-3 Statement on due diligence75 companies

GOV-4 Risk management and internal controls over sustainability re...103 companies

SBM-1 Strategy, business model and value chain170 companies

SBM-2 Interests and views of stakeholders170 companies

SBM-3 Material impacts, risks and opportunities and their interact...169 companies

IRO-1 Description of the processes to identify and assess material...167 companies

IRO-2 Disclosure requirements in ESRS covered by the undertaking's...74 companies

Environmental

E1 – Climate Change

E1-1 Transition plan for climate change mitigation164 companies

E1-2 Identification of climate-related risks and scenario analysi...158 companies

E1-3 Resilience in relation to climate change153 companies

E1-4 Policies related to climate change mitigation and adaptation158 companies

E1-5 Actions and resources in relation to climate change policies153 companies

E1-6 Targets related to climate change mitigation and adaptation159 companies

E1-7 Energy consumption and mix157 companies

E1-8 Gross Scopes 1, 2, 3 and Total GHG emissions157 companies

E1-9 GHG removals and GHG mitigation projects financed through ca...16 companies

E1-10 Internal carbon pricing11 companies

E1-11 Anticipated financial effects from material physical and tra...143 companies

E2 – Pollution

E2-1 Policies related to pollution69 companies

E2-2 Actions and resources related to pollution51 companies

E2-3 Targets related to pollution54 companies

E2-4 Pollution of air, water and soil80 companies

E2-5 Substances of concern and substances of very high concern53 companies

E2-6 Anticipated financial effects from pollution-related impacts...38 companies

E3 – Water and Marine Resources

E3-1 Policies related to water and marine resources70 companies

E3-2 Actions and resources related to water and marine resources48 companies

E3-3 Targets related to water and marine resources37 companies

E3-4 Water metrics74 companies

E3-5 Anticipated financial effects from water and marine resource...34 companies

E4 – Biodiversity and Ecosystems

E4-1 Biodiversity and ecosystems transition plan48 companies

E4-2 Policies related to biodiversity and ecosystems54 companies

E4-3 Actions and resources related to biodiversity and ecosystems48 companies

E4-4 Targets related to biodiversity and ecosystems39 companies

E4-5 Metrics related to biodiversity and ecosystems change56 companies

E4-6 Anticipated financial effects from biodiversity and ecosyste...27 companies

E5 – Resource Use and Circular Economy

E5-1 Policies related to resource use and circular economy89 companies

E5-2 Actions and resources related to resource use and circular e...78 companies

E5-3 Targets related to resource use and circular economy74 companies

E5-4 Resource inflows72 companies

E5-5 Resource outflows69 companies

E5-5-Waste Waste88 companies

E5-6 Anticipated financial effects from resource use and circular...50 companies

Social

S1 – Own Workforce

S1-1 Policies related to own workforce161 companies

S1-2 Engagement with own workforce and workers' representatives, ...39 companies

S1-3 Taking action on material impacts on own workforce142 companies

S1-4 Targets related to managing material negative impacts, advan...115 companies

S1-5 Characteristics of the undertaking's employees165 companies

S1-6 Characteristics of the undertaking's non-employee workers152 companies

S1-7 Collective bargaining coverage and social dialogue145 companies

S1-8 Diversity metrics161 companies

S1-9 Adequate wages140 companies

S1-10 Social protection122 companies

S1-11 Persons with disabilities91 companies

S1-12 Training and skills development metrics124 companies

S1-13 Health and safety metrics160 companies

S1-14 Work-life balance metrics116 companies

S1-15 Remuneration metrics (pay gap and total compensation)155 companies

S1-16 Incidents of discrimination and other human rights incidents155 companies

S2 – Workers in the Value Chain

S2-1 Policies related to value chain workers86 companies

S2-2 Engagement with value chain workers, channels to raise conce...14 companies

S2-3 Taking action on material impacts on value chain workers77 companies

S2-4 Targets related to managing material negative impacts, advan...50 companies

S3 – Affected Communities

S3-1 Policies related to affected communities61 companies

S3-2 Engagement with affected communities, channels to raise conc...12 companies

S3-3 Taking action on material impacts on affected communities51 companies

S3-4 Targets related to managing material negative impacts, advan...29 companies

S4 – Consumers and End-Users

S4-1 Policies related to consumers and end-users86 companies

S4-2 Engagement with consumers and end-users, channels to raise c...14 companies

S4-3 Taking action on material impacts on consumers and end-users67 companies

S4-4 Targets related to managing material negative impacts, advan...45 companies

Governance

G1 – Business Conduct

G1-1 Policies related to business conduct144 companies

G1-2 Actions related to business conduct102 companies

G1-3 Targets related to business conduct89 companies

G1-4 Metrics related to corruption or bribery154 companies

G1-5 Metrics related to political influence, including lobbying a...89 companies

G1-6 Metrics related to payment practices117 companies