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The five Environmental Standards encompass the main topics of climate change, pollution, water and marine resources, biodiversity and ecosystems and circular economy. These standards offer insights into the actual or potential impacts arising from a 肠辞尘辫补苍测鈥檚 resource utilization, distribution, and commercial activities.聽

The official information on the Environmental ESRS can be found on from the European Commission's first set of standards publication. All five Environmental Standard disclosure requirements are described by the four reporting areas defined by ESRS 2 (governance, strategy, impact, risk and opportunity management, and metrics and targets). The particular disclosures and the range of topics addressed regarding ESRS E1 to E5 can be derived from your initial double materiality analysis.

The next part shows the Sub-Topics (as well as Sub-Sub-Topics for some), the Objectives and some further details on each ESRS聽E1-E5. This should help companies to better understand each Standard in order to meet the CSRD Reporting requirements.

ESRS E1: Climate Change聽

Sub-topics of E1

1) Climate change adaptation:

• Includes the effort to limit the increase in the global average temperature to 1.5 掳C above pre-industrial levels in line with the Paris Agreement
• Includes, but is not limited to the seven greenhouse gasses (GHG): carbon dioxide (CO2), methane (CH4), nitrous oxide (N2O), hydrofluorocarbons (HFCs), perfluorocarbons (PFCs), sulfur hexafluoride (SF6) and nitrogen trifluoride (NF3)

2) Climate change mitigation: Relates to the process of adjustment to actual and expected climate change

3) Energy:聽Covers all types of energy production and consumption

Objectives of E1

ESRS E1 aims to understand:

• Your 肠辞尘辫补苍测鈥檚 impacts on climate change
• Your 肠辞尘辫补苍测鈥檚 past, current, and future mitigation efforts in line with the Paris Agreement
• How to adapt your strategy and business model in line with the transition to a sustainable economy聽
• How to prevent, mitigate or remediate actual or potential negative impacts, and address risks and opportunities
• Your 肠辞尘辫补苍测鈥檚 material risks and opportunities arising from the impacts of climate change
• The financial materiality, that is, the climate change effects on your company over the short, medium and long term

Further, the topical environmental standards account for the requirements of existing EU legislation like the EU Climate Law, Climate Benchmark Standards Regulation, Sustainable Finance Disclosure Regulation (SFDR), EU Taxonomy, and EBA Pillar 3 disclosure requirements.聽

They cover topics of climate change mitigation, climate change adaptation, and energy-related matters, to the extent that they are relevant to climate change. This includes transition risks.

ESRS E2: 笔辞濒濒耻迟颈辞苍听

Sub-topics of E2

1) Pollution of air:聽Refers to a 肠辞尘辫补苍测鈥檚 emissions into the air (both indoor and outdoor), and prevention, control and reduction of such emissions

2) Pollution of water:聽Refers to a 肠辞尘辫补苍测鈥檚 emissions to water, and prevention, control and reduction of such emissions

3) Pollution of soil:聽Refers to a 肠辞尘辫补苍测鈥檚 emissions into soil and the prevention, control and reduction of such emissions

4) Pollution of living organisms and food resources

5) Substances of concern:聽Covers the production, use and/or distribution and commercialization of substances of concern

6) Substances of very high concern聽

7) Microplastics

Objectives of E2

ESRS E2 aims to understand:

• Your 肠辞尘辫补苍测鈥檚 material impacts (positive and negative, actual or potential) on pollution of air, water and soil
• How your 肠辞尘辫补苍测鈥檚 actions can prevent or mitigate negative impacts, and address risks and opportunities
• How to adapt your 肠辞尘辫补苍测鈥檚 business model in line with the transition to a sustainable economy and eliminate pollution in support of the EU Action Plan 鈥淭owards a Zero Pollution for Air, Water and Soil鈥�
• The nature, type, and extent of material risks and opportunities associated with pollution impacts and dependencies, as well as the company's approach to prevention, control, elimination, or reduction of pollution, including compliance with regulations
• The impact and financial materiality of your 肠辞尘辫补苍测鈥檚 activities as related to pollution

ESRS E2 aims at helping companies to understand their actual and potential impacts related to certain substances and promoting restrictions on their use/distribution and commercialization.

ESRS E3 Water and Marine Resources

Sub-topics of E3

1) Water: Covers surface water and groundwater, including the 肠辞尘辫补苍测鈥檚 water consumption

2) Marine resources:聽Covers extraction and use of marine resources, and associated economic activities

Sub-sub-topics of E3

• Water consumption
• Water withdrawals
• Water discharges
• Water discharges in the oceans聽
• Extraction and use of marine resources

Objectives of E3

ESRS E3 aims to understand:

• How your 肠辞尘辫补苍测鈥檚 activities affect water and marine resources
• How your 肠辞尘辫补苍测鈥檚 actions and their results can prevent or mitigate actual or potential negative impacts and promote protection
• How and to what extent your company is contributing to the European Green Deal鈥檚 objectives with regard to fresh air, clean water, healthy soil and biodiversity, and taking into account the Directive 2000/60/EC of the European Parliament and of the Council (EU Water Framework Directive), Directive 2008/56/EC of the European Parliament and of the Council (EU Marine Strategy Framework Directive), Directive 2014/89/EU of the European Parliament and of the Council (EU Maritime Spatial Planning Directive), the Sustainable Development Goals (in particular SDG 6 Clean water and sanitation and 14 Life below water)
• How and to what extent your company is respecting global environmental limits (e.g. biosphere integrity, ocean acidification, freshwater use, and biogeochemical flows planetary boundaries)
• The ability to adapt the strategy and business model in line with the promotion of sustainable water use聽
• Material risks and opportunities related to the company's impacts on water and marine resources, highlighting the management approach
• The impact and financial materiality of your 肠辞尘辫补苍测鈥檚 activities as related to water and marine resources聽

ESRS E4 Biodiversity and Ecosystems聽

Sub-topics of E4

1) Direct impact drivers of biodiversity loss

2) Impacts on the state of species (examples: species population size, species global extinction risk)

3) Impacts on the extent and condition of ecosystems (examples: land degradation, desertification, soil sealing)

4) Impacts and dependencies on ecosystems services

Sub-sub-topics of E4 - Direct impact drivers of biodiversity loss聽

• Climate change
• Land-use change, fresh water-use change and sea-use change
• Direct exploitation
• Invasive alien species聽
• 笔辞濒濒耻迟颈辞苍听
• Others

Objectives of E4

ESRS E4 aims to understand:

• How your 肠辞尘辫补苍测鈥檚 activities affect biodiversity and ecosystems, including biodiversity and ecosystem loss and degradation
• How to take action to prevent or mitigate material negative actual or potential impacts and to protect and restore biodiversity and ecosystems
• How to effectively change your 肠辞尘辫补苍测鈥檚 business model and strategy in line with:聽Respecting planetary boundaries related to biosphere integrity and land system change; the Kunming-Montreal Global Biodiversity Framework and its targets; the EU Biodiversity Strategy for 2030; the Directives 2009/147/EC and 92/43/EEC of the European Parliament and of the Council (EU Birds and Habitats Directives); the Directive 2011/92/EU of the European Parliament and of the Council (Assessment of effects of certain public and private projects on the environment)
• How to manage material risks and opportunities related to biodiversity and ecosystems
• The impact and financial materiality related to biodiversity and ecosystems

ESRS E5 Circular Economy聽

Sub-topics of E5

1)聽Resources inflows, including resource use聽聽

2) Resource outflows related to products and services聽聽

3) Waste

Objectives of E5

ESRS E5 aims to understand:

• How your 肠辞尘辫补苍测鈥檚 activities affect resource use, including resource efficiency, avoiding the depletion of resources and the sustainable sourcing and use of renewable resources聽
• How your 肠辞尘辫补苍测鈥檚 actions can prevent or mitigate actual or potential negative impacts arising from resource use
• How to adapt a strategy and business model in line with circular economy principles including but not limited to minimizing waste, maintaining the value of products, materials and other resources at their highest value and enhancing their efficient use in production and consumption
• The material risks and opportunities linked to the company's impacts and dependencies on resource use and circular economy, including how they are managed
• The impact and financial materiality related to resource use and circular economy

Further, ESRS E5 related to circular economy aims at minimizing waste and the release of hazardous substances at all stages of their life cycle, including through the application of the waste hierarchy. Circular economy is about creating a system that allows for durability, optimal use or re-use, refurbishment, remanufacturing, recycling and nutrient cycling. Following this standard fosters the identification of the physical flows of resources, materials and products used and generated by the company.

ESRS E5 helps to build upon relevant EU legislative frameworks and policies such as the EU Circular Economy Action Plan, Directive 2008/98/EC of the European Parliament and of the Council (Waste Framework Directive) and the EU industrial strategy.

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Learn more about the other ESRS in our following blogposts:

• ESRS 1 and ESRS 2:聽The Cross-Cutting Standards
• ESRS聽S1-S4:聽The Topical Social Standards
• ESRS聽G1:聽The Topical Governance Standard
• Guide on ESRS聽Datapoints