ESRS Topics

General

ESRS 2 – General Disclosures

GOV-1 The role of the administrative, management and supervisory b...20 companies

GOV-2 Information provided to and sustainability matters addressed...12 companies

GOV-3 Integration of sustainability-related performance in incenti...7 companies

GOV-4 Statement on due diligence5 companies

GOV-5 Risk management and internal controls over sustainability re...11 companies

SBM-1 Strategy, business model and value chain21 companies

SBM-2 Interests and views of stakeholders15 companies

SBM-3 Material impacts, risks and opportunities and their interact...14 companies

IRO-1 Description of the processes to identify and assess material...13 companies

IRO-2 Disclosure requirements in ESRS covered by the undertaking's...12 companies

Environmental

E1 – Climate Change

E1-1 Transition plan for climate change mitigation10 companies

E1-2 Policies related to climate change mitigation and adaptation8 companies

E1-3 Actions and resources in relation to climate change policies7 companies

E1-4 Targets related to climate change mitigation and adaptation12 companies

E1-5 Energy consumption and mix8 companies

E1-6 Gross Scopes 1, 2, 3 and Total GHG emissions14 companies

E1-7 GHG removals and GHG mitigation projects financed through ca...3 companies

E1-8 Internal carbon pricing2 companies

E1-9 Anticipated financial effects from material physical and tra...2 companies

E2 – Pollution

E2-1 Policies related to pollution2 companies

E2-2 Actions and resources related to pollution2 companies

E2-3 Targets related to pollution2 companies

E2-4 Pollution of air, water and soil2 companies

E2-5 Substances of concern and substances of very high concern1 company

E2-6 Anticipated financial effects from pollution-related impacts...1 company

E3 – Water and Marine Resources

E3-1 Policies related to water and marine resources0 companies

E3-2 Actions and resources related to water and marine resources0 companies

E3-3 Targets related to water and marine resources0 companies

E3-4 Water consumption1 company

E3-5 Anticipated financial effects from water and marine resource...0 companies

E4 – Biodiversity and Ecosystems

E4-1 Transition plan on biodiversity and ecosystems2 companies

E4-2 Policies related to biodiversity and ecosystems2 companies

E4-3 Actions and resources related to biodiversity and ecosystems2 companies

E4-4 Targets related to biodiversity and ecosystems4 companies

E4-5 Impact metrics related to biodiversity and ecosystems change3 companies

E4-6 Anticipated financial effects from biodiversity and ecosyste...0 companies

E5 – Resource Use and Circular Economy

E5-1 Policies related to resource use and circular economy4 companies

E5-2 Actions and resources related to resource use and circular e...3 companies

E5-3 Targets related to resource use and circular economy4 companies

E5-4 Resource inflows2 companies

E5-5 Resource outflows6 companies

E5-6 Anticipated financial effects from resource use and circular...0 companies

Social

S1 – Own Workforce

S1-1 Policies related to own workforce10 companies

S1-2 Processes for engaging with own workforce and workers' repre...7 companies

S1-3 Processes to remediate negative impacts and channels for own...3 companies

S1-4 Taking action on material impacts on own workforce7 companies

S1-5 Targets related to managing material negative impacts, advan...5 companies

S1-6 Characteristics of the undertaking's employees13 companies

S1-7 Characteristics of the undertaking's non-employee workers2 companies

S1-8 Collective bargaining coverage and social dialogue4 companies

S1-9 Diversity metrics14 companies

S1-10 Adequate wages4 companies

S1-11 Social protection1 company

S1-12 Persons with disabilities2 companies

S1-13 Training and skills development metrics8 companies

S1-14 Health and safety metrics9 companies

S1-15 Work-life balance metrics3 companies

S1-16 Compensation metrics (pay gap and total compensation)2 companies

S1-17 Incidents, complaints and severe human rights impacts4 companies

S2 – Workers in the Value Chain

S2-1 Policies related to value chain workers3 companies

S2-2 Processes for engaging with value chain workers about impact...2 companies

S2-3 Processes to remediate negative impacts and channels for val...0 companies

S2-4 Taking action on material impacts on value chain workers2 companies

S2-5 Targets related to managing material negative impacts, advan...0 companies

S3 – Affected Communities

S3-1 Policies related to affected communities3 companies

S3-2 Processes for engaging with affected communities about impac...2 companies

S3-3 Processes to remediate negative impacts and channels for aff...0 companies

S3-4 Taking action on material impacts on affected communities3 companies

S3-5 Targets related to managing material negative impacts, advan...1 company

S4 – Consumers and End-Users

S4-1 Policies related to consumers and end-users9 companies

S4-2 Processes for engaging with consumers and end-users about im...6 companies

S4-3 Processes to remediate negative impacts and channels for con...2 companies

S4-4 Taking action on material impacts on consumers and end-users6 companies

S4-5 Targets related to managing material negative impacts, advan...4 companies

Governance

G1 – Business Conduct

G1-1 Business conduct policies and corporate culture15 companies

G1-2 Management of relationships with suppliers11 companies

G1-3 Prevention and detection of corruption and bribery8 companies

G1-4 Incidents of corruption or bribery3 companies

G1-5 Political influence and lobbying activities3 companies

G1-6 Payment practices1 company