An overview of the CSRD components
Introduction to EU standardized ESG reporting
General Disclosures
ESRS 2
General Requirements
ESRS 1
Social
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S1: Own Workforce
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S2: Workers in the Value Chain
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S3: Affected Communities
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S4: Consumers and End-Users
Environment
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E1: Climate Change
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E2: Pollution
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E3: Water and Marine Resources
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E4: Biodiversity and Ecosystems
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E5: Resource Use and Circular Economy
Governance
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G1: Business Conduct
Which companies are impacted by CSRD?
CSRD eligibility criteria for large non-listed firms:
*Firms have to meet 2/3 of the following criteria to be considered CSRD eligible
>€50,000,000
Turnover
>€25,000,000
Assets
>250
Employees
The full ESRS reporting criteria
Which companies are impacted by CSRD?
CSRD eligibility criteria for large non-listed firms:
*Firms have to meet 2/3 of the following criteria to be considered CSRD eligible
>€50,000,000
Turnover
>€25,000,000
Assets
>250
Employees
ESRS E1: Climate Change
E1-1: Transition plan for climate change mitigation
E1-2: Policies related to climate change mitigation and adaption
E1-3: Actions and resources in relation to climate change policies
E1-4: Targets related to climate change mitigation and adaptation
E1-5: Energy consumption and mix
E1-6: Gross Scopes 1, 2, 3 and Total GHG emissions
E1-7: GHG removals and GHG mitigation projects financed through carbon credits
E1-8: Internal carbon pricing
E1-9: Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
ESRS E2: Pollution
E2-1: Policies related to pollution
E2-2: Actions and resources related to pollution
E2-3: Targets related to pollution
E2-4: Pollution of air, water and soil
E2-5: Substances of concern and substances of very high concern
E2-6: Anticipated financial effects from pollution-related impacts, risks and opportunities
ESRS E3: Water and Marine Resources
E3-1: Policies related to water and marine resources
E3-2: Actions and resources related to water and marine resources
E3-3: Targets related to water and marine resources
E3-4: Water consumption
E3-5: Anticipated financial effects from water and marine resources-related impacts, risks and opportunities
ESRS E4: Biodiversity and Ecosystems
E4-1:Transition plan and consideration of biodiversity and ecosystems in strategy and business model
E4-2: Policies related to biodiversity and ecosystems
E4-3: Actions and resources related to biodiversity and ecosystems
E4-4: Targets related to biodiversity and ecosystems
E4-5: Impact metrics related to biodiversity and ecosystems change
E4-6: Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities
ESRS 5: Climate Change
E5-1:Policies related to resource use and circular economy
E5-2: Actions and resources related to resource use and circular economy
E5-3: Targets related to resource use and circular economy
E5-4: Resource inflows
E5-5: Resource outflows
E5-6: Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities
ESRS S1: Own Workforce
S1-1: Policies related to own workforce
S1-2: Processes for engaging with own workers and workers’ representatives about impacts
S1-3: Processes to remediate negative impacts and channels for own workers to raise concerns
S1-4: Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
S1-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S1-6: Characteristics of the undertaking’s employees
S1-7: Characteristics of non-employee workers in the undertaking’s own workforce
S1-8:Collective bargaining coverage and social dialogue
S1-9: Diversity metrics
S1-10: Adequate wages
S1-11: Social protection
S1-12: Persons with disabilities
S1-13: Training and skills development metrics
S1-14: Health and safety metrics
S1-15: Work-life balance metrics
S1-16: Compensation metrics (pay gap and total compensation)
S1-17: Incidents, complaints and severe human rights impacts
ESRS S2: Workers in the Value Chain
S2-1: Policies related to value chain workers
S2-2: Processes for engaging with value chain workers about impacts
S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns
S2-4: Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action
S2-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
ESRS S3: Affected Communities
S3-1 Policies related to affected communities
S3-2 Processes for engaging with affected communities about impacts
S3-3 Processes to remediate negative impacts and channels for affected communities to raise concerns
S3-4 Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
S3-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
ESRS S4: Consumers and End-Users
S4-1 Policies related to consumers and end-users
S4-2 Processes for engaging with consumers and end-users about impacts
S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
S4-4 Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
S4-5 Targets related to managing material negative impacts, advancing positiveimpacts, and managing material risks and opportunities
ESRS G1: Business Conduct
G1-1 Corporate culture and business conduct policies and corporate culture
G1-2 Management of relationships with suppliers
G1-3 Prevention and detection of corruption and bribery
G1-4 Confirmed incidents of corruption or bribery
G1-5 Political influence and lobbying activities
G1-6 Payment practices
An overview of the CSRD components
Introduction to EU standardized ESG reporting
Which companies are impacted by CSRD?
CSRD eligibility criteria for large non-listed firms:
*Firms have to meet 2/3 of the following criteria to be considered CSRD eligible
>€50,000,000
Turnover
>€25,000,000
Assets
>250
Employees
The full ESRS reporting criteria
ESRS E1: Climate Change
E1-1: Transition plan for climate change mitigation
E1-2: Policies related to climate change mitigation and adaption
E1-3: Actions and resources in relation to climate change policies
E1-4: Targets related to climate change mitigation and adaptation
E1-5: Energy consumption and mix
E1-6: Gross Scopes 1, 2, 3 and Total GHG emissions
E1-7: GHG removals and GHG mitigation projects financed through carbon credits
E1-8: Internal carbon pricing
E1-9: Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
ESRS E2: Pollution
E2-1: Policies related to pollution
E2-2: Actions and resources related to pollution
E2-3: Targets related to pollution
E2-4: Pollution of air, water and soil
E2-5: Substances of concern and substances of very high concern
E2-6: Anticipated financial effects from pollution-related impacts, risks and opportunities
ESRS E3: Water and Marine Resources
E3-1: Policies related to water and marine resources
E3-2: Actions and resources related to water and marine resources
E3-3: Targets related to water and marine resources
E3-4: Water consumption
E3-5: Anticipated financial effects from water and marine resources-related impacts, risks and opportunities
ESRS E4: Biodiversity and Ecosystems
E4-1:Transition plan and consideration of biodiversity and ecosystems in strategy and business model
E4-2: Policies related to biodiversity and ecosystems
E4-3: Actions and resources related to biodiversity and ecosystems
E4-4: Targets related to biodiversity and ecosystems
E4-5: Impact metrics related to biodiversity and ecosystems change
E4-6: Anticipated financial effects from biodiversity and ecosystem-related risks and opportunities
ESRS 5: Climate Change
E5-1:Policies related to resource use and circular economy
E5-2: Actions and resources related to resource use and circular economy
E5-3: Targets related to resource use and circular economy
E5-4: Resource inflows
E5-5: Resource outflows
E5-6: Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities
ESRS S1: Own Workforce
S1-1: Policies related to own workforce
S1-2: Processes for engaging with own workers and workers’ representatives about impacts
S1-3: Processes to remediate negative impacts and channels for own workers to raise concerns
S1-4: Taking action on material impacts on own workforce, and approaches to mitigating material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions
S1-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
S1-6: Characteristics of the undertaking’s employees
S1-7: Characteristics of non-employee workers in the undertaking’s own workforce
S1-8:Collective bargaining coverage and social dialogue
S1-9: Diversity metrics
S1-10: Adequate wages
S1-11: Social protection
S1-12: Persons with disabilities
S1-13: Training and skills development metrics
S1-14: Health and safety metrics
S1-15: Work-life balance metrics
S1-16: Compensation metrics (pay gap and total compensation)
S1-17: Incidents, complaints and severe human rights impacts
ESRS S2: Workers in the Value Chain
S2-1: Policies related to value chain workers
S2-2: Processes for engaging with value chain workers about impacts
S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns
S2-4: Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action
S2-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
ESRS S3: Affected Communities
S3-1 Policies related to affected communities
S3-2 Processes for engaging with affected communities about impacts
S3-3 Processes to remediate negative impacts and channels for affected communities to raise concerns
S3-4 Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions
S3-5 Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities
ESRS S4: Consumers and End-Users
S4-1 Policies related to consumers and end-users
S4-2 Processes for engaging with consumers and end-users about impacts
S4-3 Processes to remediate negative impacts and channels for consumers and end-users to raise concerns
S4-4 Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions
S4-5 Targets related to managing material negative impacts, advancing positiveimpacts, and managing material risks and opportunities
ESRS G1: Business Conduct
G1-1 Corporate culture and business conduct policies and corporate culture
G1-2 Management of relationships with suppliers
G1-3 Prevention and detection of corruption and bribery
G1-4 Confirmed incidents of corruption or bribery
G1-5 Political influence and lobbying activities
G1-6 Payment practices
