ESRS-Compliant Materiality Analysis
Select the ESRS topics relevant to your materiality assessment.
| Select | Topic | Category | Code | Framework Mappings |
|---|---|---|---|---|
Climate Change Climate change mitigation and adaptation, including greenhouse gas emissions, energy consumption, and climate-related risks and opportunities across the value chain. | Environmental | E1MANDATORY | GRI: GRI 305: Emissions 2016, GRI 302: Energy 2016, GRI 201: Economic Performance 2016 SASB: IF-EU-110a.1, IF-EU-110a.2 | |
Pollution Pollution of air, water, and soil, including emissions to air, discharges to water, and substances of concern affecting human health and the environment. | Environmental | E2High Regulatory | GRI: GRI 305: Emissions 2016, GRI 303: Water and Effluents 2018, GRI 306: Waste 2020 SASB: IF-EU-120a.1, EM-EP-120a.1 | |
Water and Marine Resources Water consumption, water withdrawals, water discharges, and impacts on marine resources including oceans, seas, and marine ecosystems. | Environmental | E3 | GRI: GRI 303: Water and Effluents 2018 SASB: IF-EU-140a.1, IF-EU-140a.2 | |
Biodiversity and Ecosystems Impacts on biodiversity and ecosystems, including land use change, habitat degradation, species extinction, and ecosystem services. | Environmental | E4High Regulatory | GRI: GRI 304: Biodiversity 2016 SASB: EM-EP-160a.1, EM-EP-160a.2 | |
Resource Use and Circular Economy Resource inflows including raw materials, and resource outflows including products and waste, with focus on circular economy principles. | Environmental | E5High Regulatory | GRI: GRI 301: Materials 2016, GRI 306: Waste 2020 SASB: RT-IG-440a.1, CG-MR-410a.1 | |
Own Workforce Working conditions, equal treatment and opportunities, and other work-related rights of the undertaking's own workforce. | Social | S1MANDATORY | GRI: GRI 401: Employment 2016, GRI 403: Occupational Health and Safety 2018, GRI 404: Training and Education 2016 SASB: IF-EU-320a.1, EM-EP-320a.1 | |
Workers in the Value Chain Working conditions, equal treatment and opportunities, and other work-related rights of workers in the value chain. | Social | S2High Regulatory | GRI: GRI 408: Child Labor 2016, GRI 409: Forced or Compulsory Labor 2016, GRI 414: Supplier Social Assessment 2016 SASB: CG-AA-430b.1, CG-AA-430b.2 | |
Affected Communities Impacts on communities affected by the undertaking's operations, including economic, social, and cultural rights. | Social | S3 | GRI: GRI 411: Rights of Indigenous Peoples 2016, GRI 413: Local Communities 2016 SASB: EM-EP-210a.1, EM-MM-210a.1 | |
Consumers and End-Users Information-related impacts on consumers and end-users, including privacy, freedom of expression, and access to information. | Social | S4 | GRI: GRI 416: Customer Health and Safety 2016, GRI 417: Marketing and Labeling 2016, GRI 418: Customer Privacy 2016 SASB: TC-SI-220a.1, TC-SI-230a.1 | |
Business Conduct Corporate culture, protection of whistle-blowers, animal welfare, political engagement, and management of relationships with suppliers. | Governance | G1High Regulatory | GRI: GRI 205: Anti-corruption 2016, GRI 206: Anti-competitive Behavior 2016, GRI 415: Public Policy 2016 SASB: IF-EU-510a.1, EM-EP-510a.1 |