Skip to main content

ESRS Taxonomy

Environment​

E1 Climate Change​

Climate change refers to long-term shifts in temperatures and weather patterns. These shifts may be natural,but since the 1800s,human activities have been the main driver of climate change,primarily due to the burning of fossil fuels (like coal,oil and gas),which produces heat-trapping gases.

E1_1 Climate Change Adaptation​

The process of adjustment to actual and expected climate change and its impacts.

E1_2 Climate Change Mitigation​

The process of reducing GHG emissions and holding the increase in the global average temperature to 1.5°C above pre-industrial levels, in line with the Paris Agreement.

E1_3 Energy​

This topic covers energy-related matters, to the extent that they are relevant to climate change. The Disclosure Requirements related to “Energy” cover all types of energy production and consumption.

E2 Pollution​

The direct, indirect introduction,as a result of human activity,of pollutants into air,water, soil which may be harmful to human health and/or the environment,which may result in damage to material property,or which may impair, interfere with amenities and other legitimate uses of the environment.

E2_1 Pollution of air​

“Pollution of air” refers to the undertaking’s emissions into air (both indoor and outdoor), and prevention, control and reduction of such emissions.

E2_2 Pollution of water​

“Pollution of water” refers to the undertaking’s emissions to water, and prevention, control and reduction of such emissions.

E2_3 Pollution of soil​

The introduction into soil – independent of whether that introduction occurs at the production site of an undertaking, outside, through the use of the undertaking’s products and/or services – as a result of human activity, of substances, vibrations, heat, noise which may be harmful to human health, the environment, result in damage to material property, impair, interfere with amenities and other legitimate uses of the environment. Soil pollutants include inorganic pollutants, persistent, organic pollutants (POPs), pesticides, nitrogen and phosphorus compounds, etc.

E2_4 Pollution of living organisms and food resources​

Pollution of living, organisms and food resources is not specifically defined in the Directive but it seems to refer to the undertaking’s emissions to the food chain, and prevention, control and reduction of such emissions.

E2_5 Substances of concern​

A substance that: meets the criteria laid down in Article 57 and is identified in accordance with Article 59(1) of Regulation (EC) No 1907/2006 of the European Parliament and of the Council(35); is classified in Part 3 of Annex VI to Regulation (EC) No 1272/2008 of the European Parliament and of the Council(36)in one of the following hazard classes, hazard categories: carcinogenicity categories 1 and 2; germ cell mutagenicity categories 1 and 2; reproductive toxicity categories 1 and 2; endocrine disruption for human health; endocrine disruption for the environment; Persistent, Mobile and Toxic, Very Persistent, Very Mobile properties; Persistent, Bioaccumulative and Toxic, Very Persistent, Very Bioaccumulative properties; respiratory sensitisation category 1; skin sensitisation category 1; chronic hazard to the aquatic environment categories 1 to 4; hazardous to the ozone layer; specific target,gan toxicity, repeated exposure categories 1 and 2; specific target,gan toxicity, single exposure categories 1 and 2; negatively affects the re-use and recycling of materials in the product in which it is present, as defined in relevant Union product-specific ecodesign requirements.

E2_6 Substances of very high concern​

Substances that meet the criteria laid down in Article 57 of Regulation (EC) No 1907/2006 (REACH) and were identified in accordance with Article 59(1) of that Regulation.

E2_7 Microplastics​

Small pieces of plastics, usually smaller than 5mm. A growing volume of microplastics is found in the environment, including the sea, and in food and drinking water. Once in the environment, microplastics do not biodegrade and tend to accumulate, unless they are specifically designed to biodegrade in the open environment. Biodegradability is a complex phenomenon, especially in the marine environment. There are increasing concerns about the presence of microplastics in different environment compartments (such as water), their impact on the environment and potentially human health.

E3. Water and marine resources​

Water can be a scarce resource and,as such,its use contested. This topic addresses the numerous relationships an entity can have with water.

E3_1 Water​

Water covers the undertaking’s relationship with water in its own operations, upstream and downstream value chain, in terms of impacts, risks and opportunities and how it effectively addresses these issues. Water covers surface water, groundwater and produced water. This covers where and how much water is consumed for the undertaking’s activities, products and services and what are the water-related impacts caused, contributed to by the undertaking. It also covers how the undertaking is exposed to water-related risks.

E3_2 Marine resources​

Biological and non-biological resources found in the seas and oceans. Examples include but are not limited to deep sea minerals, gravels, and seafood products

E4. Biodiversity and ecosystems​

Biodiversity is the variety and variability of life on Earth. It is a measure of variation at the genetic,species and ecosystem level. An ecosystem is a system that environments and their organisms form through their interaction.

E4_1 Direct impact drivers of biodiversity loss​

The reduction of any aspect of biological diversity (i.e. diversity at the genetic, species and ecosystem levels) in a particular area through death (including extinction), destruction, physical manual removal; it can refer to many scales, from global extinctions to population extinctions, resulting in decreased total diversity at the same scale.

E4_2 Impacts on the state of species​

Impacts on the state of species is not specifically defined in the Directive but it seems to refer to the undertaking’s exposure to sub-topics of: species population size; species global extinction risk

E4_3 Impacts on the extent and condition of ecosystems​

A dynamic complex of plant, animal and micro-organism communities and their non-living environment interacting as a functional unit. A typology of ecosystems is provided by the IUCN Global Ecosystem Typology 2.0.

E4_4 Impacts and dependencies on ecosystem services​

The contributions of ecosystems to the benefits that are used in economic and other human activity, respectively the benefits people obtain from ecosystems. In the Millennium Ecosystem Assessment, ecosystem services can be divided into supporting, regulating, provisioning and cultural. The Common International Classification of Ecosystem Services (CICES) classifies types of ecosystems services.

E5. Circular economy​

An economic system in which the value of products,materials and other resources in the economy is maintained for as long as possible,enhancing their efficient use in production and consumption,thereby reducing the environmental impact of their use,minimising waste and the release of hazardous substances at all stages of their life cycle,including through the application of the waste hierarchy.

E5_1 Resources inflows,including resource use​

Resource that enters the undertaking’s facilities.

Resource that leaves the undertaking’s facilities.

E5_3 Waste​

Any substance, object which the holder discards, intends, is required to discard

Social​

S1. Own workforce​

Employees who are in an employment relationship with the undertaking (‘employees’) and non-employees who are either individual contractors supplying labour to the undertaking (‘self-employed people’), people provided by undertakings primarily engaged in ‘employment activities’ (NACE Code N78).

S1_1 Working conditions​

Working conditions includes: secure employment; working time; adequate wage; social dialogue; freedom of association, including the existence of work councils; collective bargaining; work-life balance; health and safety.

S1_2 Equal treatment and opportunities for all​

Equal treatment and opportunities for all includes: gender equality and equal pay for work of equal value; training and skills development; the employment and inclusion of persons with disabilities; measures against violence and harassment in the workplace; diversity.

Other work-related rights includes: child labour; forced labour; adequate housing; privacy.

S2. Workers in the value chain​

An individual performing work in the value chain of the undertaking, "regardless of the existence or nature of any contractual relationship" with the undertaking. In the ESRS,the scope of workers in the value chain include all workers in the undertaking’s upstream and downstream value chain who are or can be materially impacted by the undertaking. This includes impacts that are connected to the undertaking’s own operations, and value chain, including through its products, services, as well as through its business relationships. This includes all workers who are not in the scope of ‘Own Workforce’ includes people who are in an employment relationship with the undertaking (‘employees’) and non-employees who are either individual contractors supplying labour to the undertaking (‘self-employed people’), people provided by undertakings primarily engaged in employment activities. (NACE Code N78)

S2_1 Working conditions​

Working conditions includes: secure employment; working time; adequate wages; social dialogue; freedom of association, including the existence of work councils; collective bargaining; work-life balance; health and safety.

S2_2 Equal treatment and opportunities for all​

The principle of equal treatment is a general principle of European law which presupposes that comparable situations, parties in comparable situations are treated in the same way. In the context of ESRS S1, the term “equal treatment” also refers to the principle of non-discrimination, according to which there shall be no direct, indirect discrimination based on any ground such as sex, race, colour, ethnic, social origin, genetic features, language, religion, belief, political, any other opinion, membership of a national minority, property, birth, disability, age, sexual orientation. Equal and non-discriminatory access, among individuals, to opportunities for education, training, employment, career development and the exercise of power without their being disadvantaged on the basis of criteria such as gender, racial, ethnic origin, nationality, religion, belief, disability, age, sexual orientation.

Other work-related rights includes: child labour; forced labour; adequate housing; water and sanitation; privacy.

S3. Affected communities​

People, group(s) living or working in the same area that have been, may be affected by a reporting undertaking’s operations, through its upstream and downstream value chain. Affected communities can range from those living adjacent to the undertaking’s operations (local communities) to those living at a distance. Affected communities include actually and potentially affected indigenous peoples.

S3_1 Communities’ economic,social and cultural rights​

Communities’ economic, social and cultural rights includes: adequate housing; adequate food; water and sanitation; land-related impacts; security-related impacts.

S3_2 Communities’ civil and political rights​

Communities’ civil and political rights includes: freedom of expression; freedom of assembly; impacts on human rights defenders.

S3_3 Rights of indigenous peoples​

Rights of indigenous peoples includes: free, prior and informed consent; self-determination; cultural rights.

S4. Consumers and endusers​

Individuals who acquire,consume, use goods and services for personal use,either for themselves, for others,and not for resale,commercial, trade,business,craft, profession purposes. Individuals who ultimately use, are intended to ultimately use a particular product, service.

Information-related impacts for consumers and/or end-users includes: privacy; freedom of expression; access to (quality) information.

S4_2 Personal safety of consumers and/or endusers​

Personal safety of consumers and/or endusers includes: health and safety; security of a person; protection of children.

S4_3 Social inclusion of consumers and/or endusers​

Social inclusion of consumers and/or endusers includes: non-discrimination; access to products and services; responsible marketing practices

Governance​

G1. Business conduct​

Business conduct is the broad understanding that an undertaking should deter wrongdoing and to promote, among other things, honest and ethical conduct and to ensure to the greatest possible extent that the undertaking's business is conducted in a consistently legal and ethical manner.

G1_1 Corporate culture​

Corporate culture expresses goals through values and beliefs. It guides the undertaking’s activities through shared assumptions and group norms such as values, mission statements, a code of conduct.

G1_2 Protection of whistleblowers​

The protection of whistleblowers ensures that employees who engage in protected disclosure are free from fear of reprisal for their disclosures. Whistleblower retaliation is the taking, failing to take, or threatening to take a personnel action because of an employee's whistleblowing.

G1_3 Animal welfare​

Animal welfare is the well-being of non-human animals. Formal standards of animal welfare vary between contexts. Animal welfare science uses measures such as longevity, disease, immunosuppression, behavior, physiology, and reproduction.

G1_4 Political engagement​

Activities carried out with the objective of influencing the formulation, implementation of policy, legislation, and the decision-making processes of governments, governmental institutions, regulators, European Union institutions, bodies, offices and agencies, standard setters. Such activities include (non-exhaustive list): organising, participating in meetings, conferences, events; contributing to/participating in public consultations, hearings, other similar initiatives; organising communication campaigns, platforms, networks, grassroots initiatives; preparing/commissioning policy and position papers, opinion polls, surveys, open letters, research work as per the activities covered by transparency register rules.

G1_5 Management of relationships with suppliers including payment practices​

Entity upstream from the organisation (i.e. in the organisation’s supply chain), which provides a product, service that is used in the development of the organisation’s own products, services. A supplier can have a direct business relationship with the organisation (often referred to as a first-tier supplier), an indirect business relationship.

G1_6 Corruption and bribery​

Abuse of entrusted power for private gain, which can be instigated by individuals or organisations. It includes practices such as facilitation payments, fraud, extortion, collusion, and money laundering. It also includes an offer, receipt of any gift, loan, fee, reward, other advantage to, from any person as an inducement to do something that is dishonest, illegal, a breach of trust in the conduct of the undertaking’s business. This can include cash, in-kind benefits, such as free goods, gifts, and holidays, special personal services provided for the purpose of an improper advantage, or that can result in moral pressure to receive such an advantage.