ESRS Topics

General

ESRS 2 – General Disclosures

GOV-1 The role of the administrative, management and supervisory b...292 companies

GOV-2-legacy Information provided to and sustainability matters addressed...237 companies

GOV-2 Integration of sustainability-related performance in incenti...290 companies

GOV-3 Statement on due diligence213 companies

GOV-4 Risk management and internal controls over sustainability re...238 companies

SBM-1 Strategy, business model and value chain292 companies

SBM-2 Interests and views of stakeholders292 companies

SBM-3 Material impacts, risks and opportunities and their interact...291 companies

IRO-1 Description of the processes to identify and assess material...289 companies

IRO-2 Disclosure requirements in ESRS covered by the undertaking's...213 companies

Environmental

E1 – Climate Change

E1-1 Transition plan for climate change mitigation286 companies

E1-2 Identification of climate-related risks and scenario analysi...42 companies

E1-3 Resilience in relation to climate change42 companies

E1-4 Policies related to climate change mitigation and adaptation283 companies

E1-5 Actions and resources in relation to climate change policies279 companies

E1-6 Targets related to climate change mitigation and adaptation283 companies

E1-7 Energy consumption and mix276 companies

E1-8 Gross Scopes 1, 2, 3 and Total GHG emissions283 companies

E1-9 GHG removals and GHG mitigation projects financed through ca...112 companies

E1-10 Internal carbon pricing96 companies

E1-11 Anticipated financial effects from material physical and tra...146 companies

E2 – Pollution

E2-1 Policies related to pollution134 companies

E2-2 Actions and resources related to pollution124 companies

E2-3 Targets related to pollution124 companies

E2-4 Pollution of air, water and soil115 companies

E2-5 Substances of concern and substances of very high concern63 companies

E2-6 Anticipated financial effects from pollution-related impacts...46 companies

E3 – Water and Marine Resources

E3-1 Policies related to water and marine resources129 companies

E3-2 Actions and resources related to water and marine resources113 companies

E3-3 Targets related to water and marine resources101 companies

E3-4 Water metrics125 companies

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

E4 – Biodiversity and Ecosystems

E4-1 Biodiversity and ecosystems transition plan107 companies

E4-2 Policies related to biodiversity and ecosystems123 companies

E4-3 Actions and resources related to biodiversity and ecosystems116 companies

E4-4 Targets related to biodiversity and ecosystems105 companies

E4-5 Metrics related to biodiversity and ecosystems change104 companies

E4-6 Anticipated financial effects from biodiversity and ecosyste...31 companies

E5 – Resource Use and Circular Economy

E5-1 Policies related to resource use and circular economy193 companies

E5-2 Actions and resources related to resource use and circular e...187 companies

E5-3 Targets related to resource use and circular economy174 companies

E5-4 Resource inflows156 companies

E5-5 Resource outflows164 companies

E5-5-Waste Waste173 companies

E5-6 Anticipated financial effects from resource use and circular...53 companies

Social

S1 – Own Workforce

S1-1 Policies related to own workforce285 companies

S1-2 Engagement with own workforce and workers' representatives, ...183 companies

S1-3 Taking action on material impacts on own workforce268 companies

S1-4 Targets related to managing material negative impacts, advan...248 companies

S1-5 Characteristics of the undertaking's employees289 companies

S1-6 Characteristics of the undertaking's non-employee workers190 companies

S1-7 Collective bargaining coverage and social dialogue229 companies

S1-8 Diversity metrics275 companies

S1-9 Adequate wages226 companies

S1-10 Social protection158 companies

S1-11 Persons with disabilities129 companies

S1-12 Training and skills development metrics198 companies

S1-13 Health and safety metrics273 companies

S1-14 Work-life balance metrics165 companies

S1-15 Remuneration metrics (pay gap and total compensation)267 companies

S1-16 Incidents of discrimination and other human rights incidents262 companies

S2 – Workers in the Value Chain

S2-1 Policies related to value chain workers186 companies

S2-2 Engagement with value chain workers, channels to raise conce...125 companies

S2-3 Taking action on material impacts on value chain workers175 companies

S2-4 Targets related to managing material negative impacts, advan...148 companies

S3 – Affected Communities

S3-1 Policies related to affected communities99 companies

S3-2 Engagement with affected communities, channels to raise conc...57 companies

S3-3 Taking action on material impacts on affected communities90 companies

S3-4 Targets related to managing material negative impacts, advan...72 companies

S4 – Consumers and End-Users

S4-1 Policies related to consumers and end-users182 companies

S4-2 Engagement with consumers and end-users, channels to raise c...123 companies

S4-3 Taking action on material impacts on consumers and end-users168 companies

S4-4 Targets related to managing material negative impacts, advan...146 companies

Governance

G1 – Business Conduct

G1-1 Policies related to business conduct266 companies

G1-2 Actions related to business conduct220 companies

G1-3 Targets related to business conduct40 companies

G1-4 Metrics related to corruption or bribery258 companies

G1-5 Metrics related to political influence, including lobbying a...130 companies

G1-6 Metrics related to payment practices169 companies