ESRS Topics
General
ESRS 2 – General Disclosures
GOV-1 The role of the administrative, management and supervisory b...66 companies
GOV-2 Information provided to and sustainability matters addressed...56 companies
GOV-3 Integration of sustainability-related performance in incenti...47 companies
GOV-4 Statement on due diligence40 companies
GOV-5 Risk management and internal controls over sustainability re...58 companies
SBM-1 Strategy, business model and value chain78 companies
SBM-2 Interests and views of stakeholders52 companies
SBM-3 Material impacts, risks and opportunities and their interact...53 companies
IRO-1 Description of the processes to identify and assess material...49 companies
IRO-2 Disclosure requirements in ESRS covered by the undertaking's...44 companies
Environmental
E1 – Climate Change
E1-1 Transition plan for climate change mitigation25 companies
E1-2 Policies related to climate change mitigation and adaptation24 companies
E1-3 Actions and resources in relation to climate change policies24 companies
E1-4 Targets related to climate change mitigation and adaptation35 companies
E1-5 Energy consumption and mix18 companies
E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions32 companies
E1-7 GHG removals and GHG mitigation projects financed through ca...9 companies
E1-8 Internal carbon pricing6 companies
E1-9 Anticipated financial effects from material physical and tra...13 companies
E2 – Pollution
E2-1 Policies related to pollution9 companies
E2-2 Actions and resources related to pollution5 companies
E2-3 Targets related to pollution3 companies
E2-4 Pollution of air, water and soil5 companies
E2-5 Substances of concern and substances of very high concern28 companies
E2-6 Anticipated financial effects from pollution-related impacts...2 companies
E3 – Water and Marine Resources
E3-1 Policies related to water and marine resources9 companies
E3-2 Actions and resources related to water and marine resources6 companies
E3-3 Targets related to water and marine resources3 companies
E3-4 Water consumption7 companies
E3-5 Anticipated financial effects from water and marine resource...1 company
E4 – Biodiversity and Ecosystems
E4-1 Transition plan on biodiversity and ecosystems6 companies
E4-2 Policies related to biodiversity and ecosystems6 companies
E4-3 Actions and resources related to biodiversity and ecosystems5 companies
E4-4 Targets related to biodiversity and ecosystems8 companies
E4-5 Impact metrics related to biodiversity and ecosystems change3 companies
E4-6 Anticipated financial effects from biodiversity and ecosyste...1 company
E5 – Resource Use and Circular Economy
E5-1 Policies related to resource use and circular economy15 companies
E5-2 Actions and resources related to resource use and circular e...16 companies
E5-3 Targets related to resource use and circular economy13 companies
E5-4 Resource inflows40 companies
E5-5 Resource outflows35 companies
E5-5-Waste Waste43 companies
E5-6 Anticipated financial effects from resource use and circular...1 company
Social
S1 – Own Workforce
S1-1 Policies related to own workforce20 companies
S1-2 Processes for engaging with own workforce and workers' repre...19 companies
S1-3 Processes to remediate negative impacts and channels for own...15 companies
S1-4 Taking action on material impacts on own workforce14 companies
S1-5 Targets related to managing material negative impacts, advan...19 companies
S1-6 Characteristics of the undertaking's employees37 companies
S1-7 Characteristics of the undertaking's non-employee workers4 companies
S1-8 Collective bargaining coverage and social dialogue7 companies
S1-9 Diversity metrics27 companies
S1-10 Adequate wages7 companies
S1-11 Social protection4 companies
S1-12 Persons with disabilities4 companies
S1-13 Training and skills development metrics21 companies
S1-14 Health and safety metrics19 companies
S1-15 Work-life balance metrics8 companies
S1-16 Compensation metrics (pay gap and total compensation)9 companies
S1-17 Incidents, complaints and severe human rights impacts8 companies
S2 – Workers in the Value Chain
S2-1 Policies related to value chain workers11 companies
S2-2 Processes for engaging with value chain workers about impact...5 companies
S2-3 Processes to remediate negative impacts and channels for val...5 companies
S2-4 Taking action on material impacts on value chain workers6 companies
S2-5 Targets related to managing material negative impacts, advan...6 companies
S3 – Affected Communities
S3-1 Policies related to affected communities6 companies
S3-2 Processes for engaging with affected communities about impac...5 companies
S3-3 Processes to remediate negative impacts and channels for aff...4 companies
S3-4 Taking action on material impacts on affected communities7 companies
S3-5 Targets related to managing material negative impacts, advan...3 companies
S4 – Consumers and End-Users
S4-1 Policies related to consumers and end-users7 companies
S4-2 Processes for engaging with consumers and end-users about im...7 companies
S4-3 Processes to remediate negative impacts and channels for con...5 companies
S4-4 Taking action on material impacts on consumers and end-users9 companies
S4-5 Targets related to managing material negative impacts, advan...3 companies
Governance
G1 – Business Conduct
G1-1 Business conduct policies and corporate culture35 companies
G1-2 Management of relationships with suppliers22 companies
G1-3 Prevention and detection of corruption and bribery17 companies
G1-4 Incidents of corruption or bribery6 companies
G1-5 Political influence and lobbying activities7 companies
G1-6 Payment practices4 companies