The ESRS serve to identify the sources of environmental impacts and set priorities for the reduction of internal and external, created and suffered impacts, including mechanisms for verification (e.g. the carbon footprint). The material topics of the company’s own sector that are irrelevant for the CSRD report are justified with the help of the double materiality matrix. They also make it possible to understand and use the connections between sustainability issues, system transformation and performance criteria.
ESRS 1: General Requirements
ESRS 2: General Disclosures
Environment: Consideration of short-, medium- and long-term challenges and assessment of the risks associated with sustainability issues for the company itself. Analysis of the company’s environmental impacts (climate change, pollution, water and marine resources, biodiversity, resource use and circular economy).
Social: Quality of employment in terms of social responsibility and respect for human rights, purchasing policy and supply chain management, consumers and users, ethical business practices and anti-corruption, promotion of diversity on boards.
Governance: Corporate culture, fair role allocation and remuneration, communication of the company’s sustainability goals and the measures taken to achieve these goals. Management of relationships with suppliers, prevention and detection of corruption, etc.