Environmental Criteria
ESRS E1: Climate Change → 224 criteria
Main Criteria
1. Climate-Related Governance and Oversight
Criterion: Disclosure of how climate-related considerations are integrated into governance structures.
Type of Data: Narrative.
Example Expected: Description of board-level committees tasked with climate-related oversight.
2. Link Between Remuneration and Climate Goals
Criterion: Disclosure of the percentage of remuneration linked to climate-related targets.
Type of Data: Percentage.
Example Expected: 15% of executive bonuses tied to achieving greenhouse gas reduction targets.
3. Climate-Related Considerations in Strategy
Criterion: Explanation of how climate-related considerations influence corporate strategy.
Type of Data: Narrative.
Example Expected: Integration of renewable energy adoption in long-term strategic plans.
4. Transition Plan for Climate Change
Criterion: Disclosure of the transition plan for climate change mitigation and adaptation.
Type of Data: Narrative.
Example Expected: Detailed roadmap to achieve net-zero carbon emissions by 2040.
5. Scope 1 and Scope 2 Emissions
Criterion: Disclosure of Scope 1 (direct) and Scope 2 (indirect from purchased energy) GHG emissions.
Type of Data: Quantitative.
Example Expected: Total Scope 1 emissions: 10,000 metric tons CO₂e; Scope 2 emissions: 5,000 metric tons CO₂e.
6. Scope 3 Emissions
Criterion: Disclosure of Scope 3 (other indirect) GHG emissions, if material.
Type of Data: Quantitative.
Example Expected: 20,000 metric tons CO₂e from supply chain activities.
7. Carbon Intensity Metrics
Criterion: Disclosure of carbon intensity metrics, such as emissions per unit of revenue.
Type of Data: Quantitative.
Example Expected: Emissions intensity: 0.2 metric tons CO₂e per million euros of revenue.
8. Use of Carbon Offsets
Criterion: Disclosure of carbon offset mechanisms and their alignment with transition plans.
Type of Data: Narrative and quantitative.
Example Expected: Use of certified offsets covering 10% of total emissions.
9. Policies and Initiatives for Climate Mitigation
Criterion: Description of policies and initiatives undertaken to mitigate climate impacts.
Type of Data: Narrative.
Example Expected: Policy to achieve 50% renewable energy usage by 2030.
10. Climate Resilience Assessment
Criterion: Disclosure of the company’s assessment of climate resilience under different scenarios.
Type of Data: Narrative.
Example Expected: Stress-testing the business model against a 2°C global warming scenario.
ESRS E2: Pollution → 72 criteria
Main Criteria
1. Methodologies and Assumptions
Criterion: Disclosure of methodologies, assumptions, and tools used to assess pollution impacts.
Type of Data: Narrative.
Example Expected: Description of the lifecycle assessment methodologies used for pollution monitoring.
2. Stakeholder Consultations
Criterion: Disclosure of whether and how consultations with stakeholders were conducted regarding pollution-related impacts.
Type of Data: Narrative.
Example Expected: Summary of consultations with local communities on pollution control measures.
3. Materiality Assessment Results
Criterion: Disclosure of the results of materiality assessments for pollution impacts.
Type of Data: Narrative.
Example Expected: Identification of high-risk zones for air or water pollution linked to operations.
4. Pollution Management Policies
Criterion: Declaration of policies to manage material pollution impacts, risks, and opportunities.
Type of Data: MDR-P (Mandatory Disclosure Requirement - Policies).
Example Expected: Policy to reduce industrial emissions by 25% by 2030.
5. Pollution Reduction Targets
Criterion: Disclosure of specific pollution reduction targets.
Type of Data: Quantitative.
Example Expected: Target to reduce chemical discharge into water bodies by 15% annually.
6. Monitoring and Control Mechanisms
Criterion: Systems in place for monitoring and controlling pollution levels.
Type of Data: Narrative and quantitative.
Example Expected: Use of real-time air quality sensors in manufacturing facilities.
7. Use of Non-Toxic Materials
Criterion: Information on initiatives to substitute harmful materials with safer alternatives.
Type of Data: Narrative.
Example Expected: Replacement of lead-based paints with eco-friendly alternatives across product lines.
8. Pollution Prevention Initiatives
Criterion: Description of pollution prevention initiatives.
Type of Data: Narrative.
Example Expected: Installation of wastewater treatment plants to minimize effluent discharge.
9. Impact of Operations on Ecosystems
Criterion: Disclosure of operational impacts on surrounding ecosystems caused by pollution.
Type of Data: Narrative.
Example Expected: Assessment of pollution impacts on biodiversity in industrial zones.
10. Regulatory Compliance
Criterion: Disclosure of compliance with local and international pollution standards.
Type of Data: Narrative.
Example Expected: Confirmation of adherence to the EU Industrial Emissions Directive.
ESRS E3: Water and Marine Resources → 52 criteria
Main Criteria
1. Impact of Assets and Activities on Water Resources
Criterion: Disclosure of whether and how company assets and activities affect water and marine resources.
Type of Data: Narrative.
Example Expected: Identification of facilities located in areas of high water stress and their water usage patterns.
2. Stakeholder Consultations
Criterion: Disclosure of how consultations have been conducted with stakeholders regarding water-related impacts.
Type of Data: Narrative.
Example Expected: Summary of discussions with local communities on water extraction and its impact on marine ecosystems.
3. Materiality Assessment Results
Criterion: Disclosure of the results of materiality assessments for water and marine resources.
Type of Data: Narrative.
Example Expected: Identification of regions where water scarcity presents a material risk to operations.
4. Policies for Water and Marine Resource Management
Criterion: Declaration of policies to manage material impacts, risks, and opportunities related to water and marine resources.
Type of Data: MDR-P (Mandatory Disclosure Requirement - Policies).
Example Expected: Policy committing to reduce water withdrawals by 20% by 2030.
5. Water Recycling and Reuse Initiatives
Criterion: Disclosure of specific actions taken to promote water recycling and reuse.
Type of Data: Narrative and quantitative.
Example Expected: Implementation of closed-loop water systems achieving 40% water reuse in manufacturing.
6. Tracking of Water Withdrawals and Discharges
Criterion: Systems for tracking water withdrawals, discharges, and their quality.
Type of Data: Quantitative.
Example Expected: Annual disclosure of water withdrawal volumes and compliance with discharge standards.
7. Efforts to Protect Marine Ecosystems
Criterion: Information on initiatives aimed at protecting marine biodiversity and ecosystems.
Type of Data: Narrative.
Example Expected: Collaboration with NGOs to restore coral reefs in regions affected by industrial activity.
8. Reduction of Pollution in Water Bodies
Criterion: Actions to minimize the discharge of pollutants into water bodies.
Type of Data: Narrative and quantitative.
Example Expected: Reduction of chemical effluents discharged into nearby rivers by 15% annually.
9. Water Use Efficiency Metrics
Criterion: Disclosure of water use efficiency metrics across operations.
Type of Data: Quantitative.
Example Expected: Water usage per unit of production in cubic meters.
10. Regulatory Compliance and Risk Management
Criterion: Disclosure of compliance with water-related regulations and risk management strategies.
Type of Data: Narrative.
Example Expected: Alignment with local water conservation laws and strategies for managing water scarcity risks.
ESRS E4: Biodiversity and Ecosystems → 124 criteria
Main Criteria
1. Material Impacts on Biodiversity
Criterion: Disclosure of material impacts on biodiversity and ecosystems caused by the company’s activities.
Type of Data: Narrative.
Example Expected: Identification of deforestation impacts resulting from sourcing raw materials.
2. Policies to Address Biodiversity Loss
Criterion: Declaration of policies aimed at reducing biodiversity loss and promoting ecosystem conservation.
Type of Data: MDR-P (Mandatory Disclosure Requirement - Policies).
Example Expected: Policy committing to net positive biodiversity impact by 2040.
3. Stakeholder Engagement
Criterion: Description of consultations with stakeholders regarding biodiversity-related impacts.
Type of Data: Narrative.
Example Expected: Summary of discussions with local communities and environmental organizations on conservation efforts.
4. Biodiversity Action Plans
Criterion: Disclosure of biodiversity action plans implemented to mitigate material impacts.
Type of Data: Narrative.
Example Expected: Restoration of native habitats in areas impacted by mining activities.
5. Monitoring of Biodiversity Indicators
Criterion: Systems in place for monitoring biodiversity health and indicators.
Type of Data: Quantitative.
Example Expected: Regular assessment of species population and ecosystem quality near operational sites.
6. Materiality Assessment Results
Criterion: Disclosure of the results of biodiversity-related materiality assessments.
Type of Data: Narrative.
Example Expected: Identification of operations in biodiversity-sensitive areas such as protected wetlands.
7. Partnerships for Biodiversity Conservation
Criterion: Information on partnerships with organizations for biodiversity conservation.
Type of Data: Narrative.
Example Expected: Collaboration with global NGOs to establish wildlife corridors.
8. Reduction of Biodiversity Impacts in Supply Chain
Criterion: Disclosure of measures to minimize biodiversity impacts within the supply chain.
Type of Data: Narrative.
Example Expected: Sourcing only certified sustainable raw materials by 2030.
9. Biodiversity-Related Targets
Criterion: Disclosure of specific biodiversity-related targets.
Type of Data: Quantitative.
Example Expected: Restoration of 1,000 hectares of degraded land annually.
10. Regulatory Compliance
Criterion: Disclosure of compliance with biodiversity-related regulations.
Type of Data: Narrative.
Example Expected: Full compliance with the EU Biodiversity Strategy for 2030.
ESRS E5: Resource Use and Circular Economy → 88 criteria
Main Criteria
1. Disclosure of Methodologies
Criterion: Explanation of methodologies, assumptions, and tools used for resource use analysis.
Type of Data: Narrative.
Example Expected: Description of the lifecycle assessment method applied to evaluate material use efficiency.
2. Stakeholder Consultations
Criterion: Information on the consultation processes regarding resource use and circular economy practices.
Type of Data: Narrative.
Example Expected: Summary of feedback from stakeholders on reducing resource waste in manufacturing.
3. Identification of Business Units
Criterion: Disclosure of business units associated with significant resource use and waste generation.
Type of Data: Narrative.
Example Expected: List of high-impact business units contributing to over 70% of raw material usage.
4. Material Resource Usage
Criterion: Disclosure of the primary materials and resources used by the company.
Type of Data: Narrative.
Example Expected: Annual report detailing major resource inputs such as metals, plastics, and energy.
5. Policies on Circular Economy
Criterion: Declaration of policies focused on promoting circular economy principles.
Type of Data: Narrative.
Example Expected: Company policy targeting 50% reduction in single-use plastics by 2028.
6. Reduction Targets for Material Use
Criterion: Targets to minimize material consumption and enhance resource efficiency.
Type of Data: Quantitative.
Example Expected: A goal to decrease virgin material input by 25% by 2030.
7. Resource Recycling Initiatives
Criterion: Actions and programs aimed at improving material recovery and recycling.
Type of Data: Narrative and quantitative.
Example Expected: Recycling rates of 60% for all production waste.
8. Tracking of Waste Generated
Criterion: Mechanisms for tracking waste generation across operations.
Type of Data: Quantitative.
Example Expected: Detailed metrics on hazardous and non-hazardous waste generated annually.
9. Product Lifecycle Management
Criterion: Integration of lifecycle management in product design to enhance circularity.
Type of Data: Narrative.
Example Expected: Implementation of design principles to enable product remanufacturing.
10. Engagement in Circular Economy Partnerships
Criterion: Partnerships or collaborations to promote circular economy initiatives.
Type of Data: Narrative.
Example Expected: Collaboration with industry consortia to develop shared recycling facilities.