ESRS Topics
Browse CSRD/ESRS reports by topic
General
ESRS 2 – General Disclosures
GOV-1 The role of the administrative, management and supervisory b...282 companies
GOV-2-legacy Information provided to and sustainability matters addressed...216 companies
GOV-2 Integration of sustainability-related performance in incenti...280 companies
GOV-3 Statement on due diligence193 companies
GOV-4 Risk management and internal controls over sustainability re...221 companies
SBM-1 Strategy, business model and value chain282 companies
SBM-2 Interests and views of stakeholders282 companies
SBM-3 Interaction of material impacts, risks and opportunities wit...281 companies
IRO-1 Description of the process to identify and assess material i...279 companies
IRO-2 Material impacts, risks and opportunities and disclosure req...194 companies
Environmental
E1 – Climate Change
E1-1 Transition plan for climate change mitigation276 companies
E1-2 Identification of climate-related risks and scenario analysi...96 companies
E1-3 Resilience in relation to climate change96 companies
E1-4 Policies related to climate change mitigation and adaptation272 companies
E1-5 Actions and resources in relation to climate change mitigati...267 companies
E1-6 Targets related to climate change272 companies
E1-7 Energy consumption and mix265 companies
E1-8 Gross scope 1, 2, 3 GHG emissions271 companies
E1-9 GHG removals and GHG mitigation projects financed through ca...93 companies
E1-10 Internal carbon pricing79 companies
E1-11 Anticipated financial effects from material physical and tra...161 companies
E2 – Pollution
E2-1 Policies related to pollution134 companies
E2-2 Actions and resources related to pollution117 companies
E2-3 Targets related to pollution117 companies
E2-4 Pollution of air, water and soil125 companies
E2-5 Substances of concern and substances of very high concern60 companies
E2-6 Anticipated financial effects from pollution-related impacts...50 companies
E3 – Water
E3-1 Policies related to water127 companies
E3-2 Actions and resources related to water107 companies
E3-3 Targets related to water94 companies
E3-4 Water metrics127 companies
E3-5 Anticipated financial effects from water and marine resource...39 companies
E4 – Biodiversity and Ecosystems
E4-1 Biodiversity and ecosystems transition plan105 companies
E4-2 Policies related to biodiversity and ecosystems119 companies
E4-3 Actions and resources related to biodiversity and ecosystems112 companies
E4-4 Targets related to biodiversity and ecosystems102 companies
E4-5 Metrics related to biodiversity and ecosystems change101 companies
E4-6 Anticipated financial effects from biodiversity and ecosyste...34 companies
E5 – Resource Use and Circular Economy
E5-1 Policies related to resource use and circular economy185 companies
E5-2 Actions and resources related to resource use and circular e...174 companies
E5-3 Targets related to resource use and circular economy166 companies
E5-4 Resource inflows151 companies
E5-5 Resource outflows156 companies
E5-5-Waste Waste178 companies
E5-6 Anticipated financial effects from resource use and circular...61 companies
Social
S1 – Own Workforce
S1-1 Policies related to own workforce276 companies
S1-2 Engagement with own workforce and workers' representatives, ...159 companies
S1-3 Actions and resources related to own workforce257 companies
S1-4 Targets related to own workforce232 companies
S1-5 Characteristics of the undertaking's employees280 companies
S1-6 Characteristics of non-employees in the undertaking's own wo...203 companies
S1-7 Collective bargaining coverage and social dialogue230 companies
S1-8 Gender diversity in top management270 companies
S1-9 Adequate wages225 companies
S1-10 Social protection165 companies
S1-11 Persons with disabilities135 companies
S1-12 Training and skills development metrics196 companies
S1-13 Health and safety metrics266 companies
S1-14 Work-life balance metrics165 companies
S1-15 Remuneration metrics262 companies
S1-16 Incidents of discrimination and other human rights incidents253 companies
S2 – Workers in the Value Chain
S2-1 Policies related to workers in the value chain178 companies
S2-2 Engagement with workers in the value chain, existence of cha...111 companies
S2-3 Actions and resources related to workers in the value chain167 companies
S2-4 Targets related to workers in the value chain140 companies
S3 – Affected Communities
S3-1 Policies related to affected communities101 companies
S3-2 Engagement with affected communities, existence of channels ...53 companies
S3-3 Actions and resources related to affected communities89 companies
S3-4 Targets related to affected communities69 companies
S4 – Consumers and End-users
S4-1 Policies related to consumers and end-users175 companies
S4-2 Engagement with consumers and end-users, existence of channe...108 companies
S4-3 Actions and resources related to consumers and end-users158 companies
S4-4 Targets related to consumers and end-users136 companies
Governance
G1 – Business Conduct
G1-1 Policies related to business conduct256 companies
G1-2 Actions related to business conduct213 companies
G1-3 Targets related to business conduct94 companies
G1-4 Metrics related to corruption or bribery252 companies
G1-5 Metrics related to political influence, including lobbying a...133 companies
G1-6 Metrics related to payment practices172 companies