ANNEX I
European sustainability reporting standards (ESRS)
|
ESRS 1 |
General requirements |
|
ESRS 2 |
General disclosures |
|
ESRS E1 |
Climate change |
|
ESRS E2 |
Pollution |
|
ESRS E3 |
Water and marine resources |
|
ESRS E4 |
Biodiversity and ecosystems |
|
ESRS E5 |
Resource use and circular economy |
|
ESRS S1 |
Own workforce |
|
ESRS S2 |
Workers in the value chain |
|
ESRS S3 |
Affected communities |
|
ESRS S4 |
Consumers and end-users |
|
ESRS G1 |
Business conduct |