Climate and emissions 6 S1 ESRS E1 Scope 1 S2 ESRS E1 Scope 2 S3 ESRS E1 Scope 3 Cf ESRS E1 Carbon footprint Ci ESRS E1 Carbon intensity Tp ESRS E1 Transition plan
Energy 4 Ec ESRS E1 Energy consumption Re ESRS E1 Renewable energy Ee ESRS E1 Energy efficiency Fp ESRS E1 Fossil fuel dependency
Water 4 Wc ESRS E3 Water consumption Wi~ ESRS E3 Water intensity We ESRS E3 Water stress exposure Wq ESRS E2 Wastewater quality
Waste and circularity 8 Wt ESRS E5 Waste generated Cx~ ESRS E5 Circularity index Wd ESRS E5 Waste diverted from disposal Pm ESRS E5 Post-consumer materials Hw ESRS E5 Hazardous waste Me~ ESRS E5 Material efficiency Rr ESRS E5 Recycling rate Rp~ ESRS E5 Reuse potential
Biodiversity and soil 7 Bd ESRS E4 Biodiversity impact Tn~ ESRS E4 TNFD alignment Lu ESRS E4 Land use and land use change Ns ESRS E4 Nature-based solutions Dr~ ESRS E4 Deforestation risk Ah~ ESRS E4 Agroforestry and soil health Hs ESRS E4 Habitat and species risk
Social 14 Hc ESRS S1 Headcount and workforce Sr ESRS S1 Staff retention Ch ESRS S1/S2 Child labour and forced labour risk Tg ESRS S1 Gender pay gap Ts ESRS S1 Recordable accident rate Sa ESRS S3 Social impact assessment Di ESRS S1 Diversity and inclusion Mh~ ESRS S1 Mental health and wellbeing As ESRS S4 Access to products and services Te ESRS S1 Training hours per employee Lw ESRS S1 Living wage compliance Sc ESRS S2 Supply chain audits Hr ESRS S1-S4 Human rights due diligence Cc~ CSDDD CSDDD compliance
Governance 5 Dp ESRS S4 Data privacy and GDPR Tx GRI 207 Tax transparency Ct ESRS G1 Conduct and ethics breaches Cy~ NIS2 Cybersecurity risk Ab ESRS G1 Anti-bribery and corruption
Reporting framework 9 Gr GRI GRI Standards Cs CSRD/ESRS CSRD / ESRS Ta TCFD→E1 TCFD alignment Sb~ SASB/ISSB SASB Standards Ir~ IFRS Fdn Integrated reporting Xb ESRS XBRL XBRL / machine-readable data Al CSRD/ISSA Assurance level Vf CSRD Third-party verification Sm~ UN SDG SDG mapping
