CSRD overview

ESRS Code Disclosure requirement Where to find
E1 E1-6 Targets related to climate change
ESRS 2 BP-1 Basis for preparation of the sustainability statement
E4 E4-5 Metrics related to biodiversity and ecosystems change
E4-4 Targets related to biodiversity and ecosystems
E4-3 Actions and resources related to biodiversity and ecosystems
E4-2 Policies related to biodiversity and ecosystems
E4-1 Transition plan for biodiversity and ecosystems
E1 E1-10 Internal carbon pricing
E1-9 GHG removals and GHG mitigation projects financed through carbon credits
E1-8 Gross Scopes 1, 2, 3 GHG emissions
E1-7 Energy consumption and mix
E1-5 Actions and resources in relation to climate change
E1-4 Policies related to climate change
E1-2 Climate-related risks and scenario analysis
E1-1 Transition plan for climate change mitigation
ESRS 2 IRO-2 Material impacts, risks and opportunities and disclosure requirements included in the sustainability statement
IRO-1 Description of the process to identify and assess material impacts, risks and opportunities and material information to be reported
SBM-2 Interests and views of stakeholders
SBM-1 Strategy, business model and value chain
GOV-2 Integration of sustainability-related performance in incentive schemes
GOV-1 The role of the administrative, management and supervisory bodies in relation to sustainability
BP-2 Specific information if the undertaking uses phasing-in options
E5 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 (next reporting year)
E5-5 Resource outflows
S1 S1-1 Policies related to own workforce
S1-2 Engagement with own workforce and workers' representatives, existence of channels for own workforce to raise concerns or needs and approaches to remedy
S1-3 Actions and resources related to own workforce
S1-5 Characteristics of the undertaking's employees
S1-4 Targets related to own workforce
S1-6 Characteristics of non-employees in the undertaking's own workforce
S1-7 Collective bargaining coverage and social dialogue
S1-8 Diversity metrics
S1-9 Adequate wages (next reporting year)
S1-10 Social protection
S1-11 Persons with disabilities
S1-12 Training and skills development metrics
S1-13 Health and Safety metrics
S1-14 Work-life balance metrics
S1-15 Remuneration metrics
S1-16 Incidents of discrimination and other human rights incidents
G1 G1-1 Policies related to business conduct
G1-2 Actions related to business conduct
G1-3 Targets related to business conduct
G1-4 Metrics related to Incidents of corruption or bribery
G1-5 Metrics related to political influence and lobbying activities
G1-6 Metrics in relation to payment practices