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Practical explanation of ESRS

ESRS General

ESRS 1 General requirements
ESRS 2 General disclosures

ESRS Environment

ESRS E1 Climate change
ESRS E1-1 Climate transition plan
ESRS E2 Pollution
ESRS E3 Water and marine resources
ESRS E4 Biodiversity and ecosystems
ESRS E5 Resource use and circular economy

ESRS Social

ESRS S1 Own workforce
ESRS S2 Workers in the value chain
ESRS S3 Affected communities
ESRS S4 Consumers and end-users

ESRS Governance

ESRS G1 Business conduct