ESRS Topics
Browse CSRD/ESRS reports by topic
General
ESRS 2 – General Disclosures
GOV-1 The role of the administrative, management and supervisory b...369 companies
GOV-2-legacy Information provided to and sustainability matters addressed...367 companies
GOV-2 Integration of sustainability-related performance in incenti...368 companies
GOV-3 Statement on due diligence368 companies
GOV-4 Risk management and internal controls over sustainability re...368 companies
SBM-1 Strategy, business model and value chain369 companies
SBM-2 Interests and views of stakeholders369 companies
SBM-3 Interaction of material impacts, risks and opportunities wit...369 companies
IRO-1 Description of the process to identify and assess material i...369 companies
IRO-2 Material impacts, risks and opportunities and disclosure req...367 companies
Environmental
E1 – Climate Change
E1-1 Transition plan for climate change mitigation365 companies
E1-2 Identification of climate-related risks and scenario analysi...358 companies
E1-3 Resilience in relation to climate change354 companies
E1-4 Policies related to climate change mitigation and adaptation365 companies
E1-5 Actions and resources in relation to climate change mitigati...366 companies
E1-6 Targets related to climate change365 companies
E1-7 Energy consumption and mix341 companies
E1-8 Gross scope 1, 2, 3 GHG emissions365 companies
E1-9 GHG removals and GHG mitigation projects financed through ca...187 companies
E1-10 Internal carbon pricing167 companies
E1-11 Anticipated financial effects from material physical and tra...54 companies
E2 – Pollution
E2-1 Policies related to pollution151 companies
E2-2 Actions and resources related to pollution152 companies
E2-3 Targets related to pollution146 companies
E2-4 Pollution of air, water and soil107 companies
E2-5 Substances of concern and substances of very high concern68 companies
E2-6 Anticipated financial effects from pollution-related impacts...21 companies
E3 – Water
E3-1 Policies related to water129 companies
E3-2 Actions and resources related to water130 companies
E3-3 Targets related to water125 companies
E3-4 Water metrics104 companies
E3-5 Anticipated financial effects from water and marine resource...12 companies
E4 – Biodiversity and Ecosystems
E4-1 Biodiversity and ecosystems transition plan112 companies
E4-2 Policies related to biodiversity and ecosystems136 companies
E4-3 Actions and resources related to biodiversity and ecosystems134 companies
E4-4 Targets related to biodiversity and ecosystems124 companies
E4-5 Metrics related to biodiversity and ecosystems change93 companies
E4-6 Anticipated financial effects from biodiversity and ecosyste...13 companies
E5 – Resource Use and Circular Economy
E5-1 Policies related to resource use and circular economy258 companies
E5-2 Actions and resources related to resource use and circular e...258 companies
E5-3 Targets related to resource use and circular economy253 companies
E5-4 Resource inflows210 companies
E5-5 Resource outflows231 companies
E5-5-Waste Waste212 companies
E5-6 Anticipated financial effects from resource use and circular...20 companies
Social
S1 – Own Workforce
S1-1 Policies related to own workforce364 companies
S1-2 Engagement with own workforce and workers' representatives, ...363 companies
S1-3 Actions and resources related to own workforce363 companies
S1-4 Targets related to own workforce361 companies
S1-5 Characteristics of the undertaking's employees364 companies
S1-6 Characteristics of non-employees in the undertaking's own wo...161 companies
S1-7 Collective bargaining coverage and social dialogue237 companies
S1-8 Gender diversity in top management335 companies
S1-9 Adequate wages226 companies
S1-10 Social protection141 companies
S1-11 Persons with disabilities114 companies
S1-12 Training and skills development metrics233 companies
S1-13 Health and safety metrics325 companies
S1-14 Work-life balance metrics158 companies
S1-15 Remuneration metrics303 companies
S1-16 Incidents of discrimination and other human rights incidents327 companies
S2 – Workers in the Value Chain
S2-1 Policies related to workers in the value chain240 companies
S2-2 Engagement with workers in the value chain, existence of cha...235 companies
S2-3 Actions and resources related to workers in the value chain237 companies
S2-4 Targets related to workers in the value chain226 companies
S3 – Affected Communities
S3-1 Policies related to affected communities100 companies
S3-2 Engagement with affected communities, existence of channels ...96 companies
S3-3 Actions and resources related to affected communities99 companies
S3-4 Targets related to affected communities93 companies
S4 – Consumers and End-users
S4-1 Policies related to consumers and end-users226 companies
S4-2 Engagement with consumers and end-users, existence of channe...218 companies
S4-3 Actions and resources related to consumers and end-users223 companies
S4-4 Targets related to consumers and end-users218 companies
Governance
G1 – Business Conduct
G1-1 Policies related to business conduct356 companies
G1-2 Actions related to business conduct336 companies
G1-3 Targets related to business conduct345 companies
G1-4 Metrics related to corruption or bribery312 companies
G1-5 Metrics related to political influence, including lobbying a...101 companies
G1-6 Metrics related to payment practices148 companies