In April 2025, Sustainability Explorer updated its European Sustainability Reporting Standards (ESRS) content to better reflect the Standards and data points from the European Financial Reporting Advisory Group (EFRAG). This update changes the unique names assigned ESRS content in aligned Sustainability Program metrics and queries that use Explorer content as a source.
Tip: From Query, you can add the Value category column of the Explorer source to include ESRS requirements' response types — qualitative, quantitative, or a mix of both — in results, and the Requirement status column to view whether those responses are mandatory.
To determine the impact of this update, we recommend you review your queries and their connected files.
ESRS content names in Program metrics and Query
From Sustainability Program, you can align ESRS content with metrics that collect related values, and refer to the content as the metrics' Related Explorer content. From Query, you can also use Sustainability Explorer as a source and include a Name column to return the names used for these references.
As this update changes the names assigned to ESRS content, we recommend you review existing queries and their connected files — such as your ESRS Gap Assessment or Factbook Spreadsheets — and update them as necessary. As you review these Spreadsheets, look for an orange cell border, which indicates a data validation error.
If your Factbook displays a data validation error for an ESRS reference, edit the Standard column to match the disclosure's new name.
Note: For assistance with updates to your ESRS gap assessment, contact your Workiva Customer Success Manager (CSM) or implementation partner.
ESRS 2 General Disclosures
These names changed within ESRS 2.1 Basis of preparation:
| Previous name | Updated name |
|---|---|
| 2-BP-1 | 2-1. Basis of preparation-BP-1 |
| 2-BP-1-3 | 2-1. Basis of preparation-BP-1-3 |
| 2-BP-1-4 | 2-1. Basis of preparation-BP-1-4 |
| 2-BP-1-5 | 2-1. Basis of preparation-BP-1-5 |
| 2-BP-1-AR 1 | 2-1. Basis of preparation-BP-1-AR 1 |
| 2-BP-2 | 2-1. Basis of preparation-BP-2 |
| 2-BP-2-6 | 2-1. Basis of preparation-BP-2-6 |
| 2-BP-2-7 | 2-1. Basis of preparation-BP-2-7 |
| 2-BP-2-8 | 2-1. Basis of preparation-BP-2-8 |
| 2-BP-2-9 | 2-1. Basis of preparation-BP-2-Time horizons-9 |
| 2-BP-2-10 | 2-1. Basis of preparation-BP-2-Value chain estimation-10 |
| 2-BP-2-11 | 2-1. Basis of preparation-BP-2-Sources of estimation and outcome uncertainty-11 |
| 2-BP-2-12 | 2-1. Basis of preparation-BP-2-Sources of estimation and outcome uncertainty-12 |
| 2-BP-2-13 | 2-1. Basis of preparation-BP-2-Changes in preparation or presentation of sustainability information-13 |
| 2-BP-2-14 | 2-1. Basis of preparation-BP-2-Reporting errors in prior periods-14 |
| 2-BP-2-15 | 2-1. Basis of preparation-BP-2-Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements-15 |
| 2-BP-2-16 | 2-1. Basis of preparation-BP-2-Incorporation by reference-16 |
| 2-BP-2-17 | 2-1. Basis of preparation-BP-2-Use of phase-in provisions in accordance with Appendix C of ESRS 2-17 |
| 2-BP-2-AR 2 | 2-1. Basis of preparation-BP-2-Disclosures stemming from other legislation or generally accepted sustainability reporting pronouncements-AR 2 |
Tip: The rename applies to all items within its respective disclosure. For example, 2-BP-2-11-(b)-i is now 2-1. Basis of preparation-BP-2-Sources of estimation and outcome uncertainty-11-(b)-i.
These names changed within ESRS 2.2 Governance:
| Previous name | Updated name |
|---|---|
| 2-GOV-1 | 2-2. Governance-GOV-1 |
| 2-GOV-2 | 2-2. Governance-GOV-2 |
| 2-GOV-3 | 2-2. Governance-GOV-3 |
| 2-GOV-4 | 2-2. Governance-GOV-4 |
| 2-GOV-5 | 2-2. Governance-GOV-5 |
Tip: The rename applies to all items within its respective disclosure. For example, 2-GOV-1-AR 3-(a)-i is now 2-2. Governance-GOV-1-AR 3-(a)-i.
These names changed within ESRS 2.3 Strategy:
| Previous name | Updated name |
|---|---|
| 2-SBM-1 | 2-3. Strategy-SBM-1 |
| 2-SBM-2 | 2-3. Strategy-SBM-2 |
| 2-SBM-3 | 2-3. Strategy-SBM-3 |
Tip: The rename applies to all items within its respective disclosure. For example, 2-SBM-1-40-(a)-i is now 2-3. Strategy-SBM-1-40-(a)-i.
These names changed within ESRS 2.4 Impact, risk and opportunity management:
| Previous name | Updated name |
|---|---|
| 2-IRO-1 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-1 |
| 2-IRO-1-51 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-1-51 |
| 2-IRO-1-52 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-1-52 |
| 2-IRO-1-53 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-1-53 |
| 2-IRO-2 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2 |
| 2-IRO-2-54 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2-54 |
| 2-IRO-2-55 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2-55 |
| 2-IRO-2-56 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2-56 |
| 2-IRO-2-57 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2-57 |
| 2-IRO-2-58 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2-58 |
| 2-IRO-2-59 | 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-2-59 |
| 2-IRO-2-60 | 2-4. Impact, risk and opportunity management-4.2 Minimum disclosure requirements on policies and actions-60 |
| 2-IRO-2-61 | 2-4. Impact, risk and opportunity management-4.2 Minimum disclosure requirements on policies and actions-61 |
| 2-IRO-2-62 | 2-4. Impact, risk and opportunity management-4.2 Minimum disclosure requirements on policies and actions-62 |
Tip: The rename applies to all items within its respective disclosure. For example, 2-IRO-1-53-(b)-i is now 2-4. Impact, risk and opportunity management-4.1 Disclosures on materiality assessment process-IRO-1-53-(b)-i.
These names changed within the ESRS 2 minimum disclosure requirements (MDRs):
| Previous name | Updated name |
|---|---|
| 2-MDR-A | 2-4. Impact, risk and opportunity management-4.2 Minimum disclosure requirements on policies and actions-MDR-A |
| 2-MDR-P | 2-4. Impact, risk and opportunity management-4.2 Minimum disclosure requirements on policies and actions-MDR-P |
| 2-MDR-M | 2-5. Metrics and targets-MDR-M |
| 2-MDR-T | 2-5. Metrics and targets-MDR-T |
Tip: The rename applies to all items within its respective MDR. For example, 2-2-MDR-P-65-(a) is now 2-4. Impact, risk and opportunity management-4.2 Minimum disclosure requirements on policies and actions-MDR-P-65-(a).
Environmental topical standards
These names changed within ESRS E1 Climate change:
| Previous name | Updated name |
|---|---|
| E1-ESRS 2 GOV-3 | E1-Disclosure requirements-ESRS 2 General disclosures-Governance-ESRS 2 GOV-3 |
| E1-ESRS 2 IRO-1 | E1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-ESRS 2 IRO-1 |
| E1-ESRS 2 SBM-3 | E1-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-3 |
| E1-1 | E1-Disclosure requirements-ESRS 2 General disclosures-Strategy-1 |
| E1-2 | E1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| E1-3 | E1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| E1-4 | E1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-4 |
| E1-5 | E1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| E1-6 | E1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
| E1-7 | E1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-7 |
| E1-8 | E1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-8 |
| E1-9 | E1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-9 |
These names changed within ESRS E2 Pollution:
| Previous name | Updated name |
|---|---|
| E2-ESRS 2 IRO-1 | E2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-ESRS 2 IRO-1 |
| E2-1 | E2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| E2-2 | E2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| E2-3 | E2-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-3 |
| E2-4 | E2-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-4 |
| E2-5 | E2-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| E2-6 | E2-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
These names changed within ESRS E3 Water and marine resources:
| Previous name | Updated name |
|---|---|
| E3-ESRS 2 IRO-1 | E3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-ESRS 2 IRO-1 |
| E3-1 | E3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| E3-2 | E3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| E3-3 | E3-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-3 |
| E3-4 | E3-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-4 |
| E3-5 | E3-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
These names changed within ESRS E4 Biodiversity and ecosystems:
| Previous name | Updated name |
|---|---|
| E4-ESRS 2 IRO-1 | E4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-ESRS 2 IRO-1 |
| E4-ESRS 2 SBM-3 | E4-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-3 |
| E4-1 | E4-Disclosure requirements-ESRS 2 General disclosures-Strategy-1 |
| E4-2 | E4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| E4-3 | E4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| E4-4 | E4-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-4 |
| E4-5 | E4-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| E4-6 | E4-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
These names changed within ESRS E5 Resource use and circular economy:
| Previous name | Updated name |
|---|---|
| E5-ESRS 2 IRO-1 | E5-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-ESRS 2 IRO-1 |
| E5-1 | E5-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| E5-2 | E5-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| E5-3 | E5-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-3 |
| E5-4 | E5-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-4 |
| E5-5 | E5-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| E5-6 | E5-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
Tip: The rename applies to all items within its respective disclosure. For example, E1-3-29-(c)-i is now E1-Disclosure Requirements-ESRS 2 General Disclosures-Impact, risk and opportunity management-3-29-(c)-i.
Social and governance topical standards
These names changed within ESRS S1 Own workforce:
| Previous name | Updated name |
|---|---|
| S1-ESRS 2 SBM-2 | S1-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-2 |
| S1-ESRS 2 SBM-3 | S1-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-3 |
| S1-1 | S1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| S1-2 | S1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| S1-3 | S1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| S1-4 | S1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-4 |
| S1-5 | S1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| S1-6 | S1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
| S1-7 | S1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-7 |
| S1-8 | S1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-8 |
| S1-9 | S1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-9 |
These names changed within ESRS S2 Workers in the value chain:
| Previous name | Updated name |
|---|---|
| S2-ESRS 2 SBM-2 | S2-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-2 |
| S2-ESRS 2 SBM-3 | S2-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-3 |
| S2-1 | S2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| S2-2 | S2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| S2-3 | S2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| S2-4 | S2-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-4 |
| S2-5 | S2-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| E2-6 | E2-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
These names changed within ESRS S3 Affected communities:
| Previous name | Updated name |
|---|---|
| S3-ESRS 2 SBM-2 | S3-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-2 |
| S3-ESRS 2 SBM-3 | S3-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-3 |
| S3-1 | S3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| S3-2 | S3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| S3-3 | S3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| S3-4 | S3-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-4 |
| S3-5 | S3-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
These names changed within ESRS S4 Consumers and end-users:
| Previous name | Updated name |
|---|---|
| S4-ESRS 2 SBM-2 | S4-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-2 |
| S4-ESRS 2 SBM-3 | S4-Disclosure requirements-ESRS 2 General disclosures-Strategy-ESRS 2 SBM-3 |
| S4-1 | S4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| S4-2 | S4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| S4-3 | S4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| S4-4 | S4-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-4 |
| S4-5 | S4-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
These names changed within ESRS G1 Business conduct:
| Previous name | Updated name |
|---|---|
| G1-ESRS 2 GOV-1 | G1-Disclosure requirements-ESRS 2 General disclosures-Governance-ESRS 2 GOV-1 |
| G1-ESRS 2 IRO-1 | G1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-ESRS 2 IRO-1 |
| G1-1 | G1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-1 |
| G1-2 | G1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-2 |
| G1-3 | G1-Disclosure requirements-ESRS 2 General disclosures-Impact, risk and opportunity management-3 |
| G1-4 | G1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-4 |
| G1-5 | G1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-5 |
| G1-6 | G1-Disclosure requirements-ESRS 2 General disclosures-Metrics and targets-6 |
Tip: The rename applies to all items within its respective disclosure. For example, S1-1-AR 17-(a) is now S1-Disclosure Requirements-ESRS 2 General Disclosures-Impacts, risks and opportunities management-1-AR 17-(a).
Readiness Assessments requirements
This update changes the content available in Readiness Assessments, to include only disclosures require responses based on guidance from EFRAG and further analysis by Workiva. To determine the impact to any assessments created before April 14, 2025 — which remain unchanged — we recommend you review the added or removed requirements.
With new assessments, you can choose to include these requirements from 2. Specify coverage. We recommend you review these requirements in Sustainability Explorer, and determine whether to disclose them — such as based on your double-materiality assessment (DMA) results — in compliance with the guidelines of ESRS 1: General requirements.
If you choose to disclose them, you can include them in a new assessment as a supplement or replacement for your existing assessment.
In ESRS 2: General disclosures:
- BP-2: Disclosures in relation to specific circumstances disclosure requirements 15 and 17(a), and application requirement (AR) 2
- GOV-1: The role of the administrative, management and supervisory bodies disclosure requirement 21(a and d)
- SBM-1: Strategy, business model and value chain disclosure requirements 40(a)(iii), (b), and (d)(i through iv)
- SBM-3: Material impacts, risks, and opportunities and their interaction with strategy and business model disclosure requirement 48(a)
- IRO-2: Disclosure requirements in ESRS covered by the undertaking's sustainability statement disclosure requirements 56, 58, 59, and 62
- MDR-A: Minimum disclosure requirement - Actions — Actions and resources in relation to material sustainability matters disclosure requirement 69(b and c), and AR 23
- MDR-T: Minimum disclosure requirement - Targets — Tracking effectiveness of policies and actions through targets disclosure requirements 80(b, d, and e) and 81(b)(ii)
In ESRS E1: Climate change:
- ESRS 2 GOV-3: Disclosure requirement related to ESRS 2 GOV-3 - Integration of sustainability-related performance in incentive schemes disclosure requirement 13
- E1-1: Transition plan for climate change mitigation disclosure requirements 16(c and f), and 19(b)
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material climate-related impacts, risks and opportunities disclosure requirement 21, and AR 11(a) and 12(a)
- E1-3: Actions and resources in relation to climate change policies disclosure requirement 29(b)
- E1-4: Targets related to climate change mitigation and adaptation disclosure requirement 34(a and b), and AR 24
- E1-5: Energy consumption and mix disclosure requirement 39, and AR 34 and 38
- E1-6: Gross Scopes 1, 2, 3 and total GHG emissions disclosure requirement 53, and AR 46(i)
- E1-7: GHG removals and GHG mitigation projects financed through carbon credits disclosure requirements 58(a) and 61(a and b), and AR 57(a and b) and 62(a)
- E1-8: Internal carbon pricing disclosure requirements 63(a, c, and d)
- E1-9: Anticipated financial effects from material physical and transition risks and potential climate-related opportunities disclosure requirements 66(a and d), 67(a and e), and 69(a and b); and AR 69(a and b), 71(b), 73(a), 74(c), and 76(b)
In ESRS E2: Pollution:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 — Description of the processes to identify and assess material pollution-related impacts, risks and opportunities AR 9
- E2-4: Pollution of air, water and soil disclosure requirement 28(a and b), and AR 23(c)
- E2-5: Substances of concern and substances of very high concern disclosure requirements 34 and 35
- E2-6: Anticipated financial effects from material pollution-related risks and opportunities disclosure requirements 39(a) and 40(a and b)
In ESRS E3: Water and marine resources:
- E3-1: Policies related to water and marine resources disclosure requirement 13
- E3-2: Actions and resources related to water and marine resources disclosure requirement 17
- E3-4: Water consumption disclosure requirements 28(d and e), and AR 32
- E3-5: Anticipated financial effects from material water and marine resources-related risks and opportunities disclosure requirement 33(a), and AR 33
In ESRS E4: Biodiversity and ecosystems:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 - Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities disclosure requirements 17(e)(iii) and 19(a)
- E4-2: Policies related to biodiversity and ecosystems AR 12
- E4-3: Actions and resources related to biodiversity and ecosystems AR 18(a through c) and 20(e)
- E4-4: Targets related to biodiversity and ecosystems disclosure requirement 31
- E4-5: Impact metrics related to biodiversity and ecosystems change disclosure requirements 35 and 39, and AR 32
- E4-6: Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities disclosure requirement 45(a), and AR 39
In ESRS E5: Resource use and circular economy:
- E5-3: Targets related to resource use and circular economy disclosure requirement 24(e)
- E5-4: Resource inflows disclosure requirement 31(c)
- E5-5: Resource outflows disclosure requirements 36(c), 37(d), 39, and 40
- E5-6: Anticipated financial effects from material resource use and circular economy-related risks and opportunities disclosure requirement 43(a), and AR 35
In ESRS S1: Own workforce:
- S1-1: Policies related to own workforce disclosure requirement 19
- S1-2: Processes for engaging with own workforce and workers' representatives about impacts disclosure requirements 27 and 29
- S1-3: Processes to remediate negative impacts and channels for its workforce to raise concerns disclosure requirements 33 and 34
- S1-6: Characteristics of the undertaking's employees disclosure requirements 50(a through c)
- S1-7: Characteristics of non-employees in the undertaking's own workforce disclosure requirement 55(a), and AR 61
- S1-9: Diversity metrics disclosure requirements 66(a and b)
- S1-10: Adequate wages disclosure requirement 70
- S1-11: Social protection disclosure requirement 75
- S1-13: Training and skills development metrics disclosure requirements 83(a and b), and 84
- S1-14: Health and safety metrics disclosure requirements 88(b and c) and 89
- S1-15: Work-life balance metrics disclosure requirement 93(b)
- S1-16: Remuneration metrics (pay gap and total remuneration) disclosure requirements 98 and 99
- S1-17: Incidents, complaints and severe human rights impacts disclosure requirements 103(a through c) and 104(a and b)
In ESRS S2: Workers in value chain:
- S2-1: Policies related to value chain workers disclosure requirements 18 and 19, and AR 15
- S2-2: Processes for engaging with value chain workers about impacts disclosure requirement 24
- S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns disclosure requirements 28 and 29, and AR 25
- 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 actions disclosure requirement 31
In ESRS S3: Affected communities:
- S3-1: Policies related to affected communities disclosure requirements 17
- S3-2: Processes for engaging with affected communities about impacts disclosure requirement 24
- S3-3: Processes to remediate negative impacts and channels for affected communities to raise concerns disclosure requirements 28 and 29, and AR 21
- 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 disclosure requirement 31
In ESRS S4: Consumers and end-users:
- S4-1: Policies related to consumers and end-users disclosure requirements 15 and 17
- S4-2: Processes for engaging with consumers and end-users about impacts disclosure requirement 22
- S4-3: Processes to remediate negative impacts and channels for consumers and end-users to raise concerns disclosure requirements 26 and 27, and AR 22 and 23
In ESRS G1: Business conduct:
- G1-1: Business conduct policies and corporate culture disclosure requirements 10(b and d)
- G1-4: Incidents of corruption or bribery disclosure requirements 24(a and b) and 25(a)
- G1-6: Payment practices disclosure requirement 33(b)
The update removed requirements from 2. Specify coverage for new assessments. If you included these requirements in an assessment, we recommend you review them in Sustainability Explorer to determine whether to still disclose them — such as based on your DMA results — in compliance with the guidelines of ESRS 1: General requirements.
- If you choose to disclose them, continue to include them in your existing readiness assessment.
- If you choose to not disclose them:
- From your readiness assessment, clear their checkboxes from 2. Specify coverage, and delete their action plans from 5. Create metrics.
- If you created metrics to enable their data collection, delete them from Sustainability Program.
Note: The update removed any Minimum Disclosure Requirements (MDRs) for Policies, Actions, Metrics, or Targets; instead, you can assess the disclosure or application requirements that refer to those MDRs.
In ESRS 2: General disclosures:
- BP-1: General basis for preparation of the sustainability statement disclosure requirement 3
- BP-2: Disclosures in relation to specific circumstances disclosure requirements 6, 9, 10, and 12
- GOV-1: The role of the administrative, management and supervisory bodies disclosure requirements 19, 21, and 22
- GOV-2: Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies disclosure requirement 24
- GOV-3: Integration of sustainability-related performance in incentive schemes disclosure requirement 27
- GOV-4: Statement of due diligence disclosure requirement 32
- GOV-5: Risk management and internal controls over sustainability reporting disclosure requirement 34
- SBM-1: Strategy, business model and value chain disclosure requirements 38, 40, 43, 46, 48, 48(c), 48(e)(i and ii), and 51
- IRO-2: Disclosure requirements in ESRS covered by the undertaking's sustainability statement disclosure requirements 54 and 62
- MDR-P: Minimum disclosure requirement - Policies — Policies adopted to manage material sustainability matters disclosure requirement 63
- MDR-A: Minimum disclosure requirement - Actions — Actions and resources in relation to material sustainability matters disclosure requirement 66
- MDR-M: Minimum disclosure requirement - Metrics — Metrics in relation to material sustainability matters disclosure requirement 73
- MDR-T: Minimum disclosure requirement - Targets — Tracking effectiveness of policies and actions through targets disclosure requirement 78
In ESRS E1: Climate change:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material climate-related impacts, risks and opportunities disclosure requirement 20 and AR 9, including (a and b)
- E1-2: Policies related to climate change mitigation and adaptation disclosure requirements 22; and 25(a through e)
- E1-3: Actions and resources in relation to climate change policies disclosure requirement 26 and AR 22
- E1-4: Targets related to climate change mitigation and adaptation disclosure requirement 30
- E1-5: Energy consumption and mix disclosure requirements 35 and 41
- E1-6: Gross Scopes 1, 2, 3 and total GHG emissions disclosure requirements 44(a through d); 50(a and b); and 52, and AR 46(h)(i through iii)
- E1-8: Internal carbon pricing AR 65(a through c)
- E1-9: Anticipated financial effects from material physical and transition risks and potential climate-related opportunities disclosure requirement 64(a through c); and AR 74(e) and (e)(iii)
In ESRS E2: Pollution:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 - Description on the processes to identify and assess material pollution-related impacts, risks and opportunities AR 9(a and b)
- E2-1: Policies related to pollution disclosure requirement 12 and AR 12(a and b)
- E2-2: Actions and resources related to pollution disclosure requirements 16 and 19(b and c)
- E2-3: Targets related to pollution disclosure requirement 20
- E2-4: Pollution of air, water and soil disclosure requirement 26
- E2-5: Substances of concern and substances of very high concern disclosure requirement 32
- E2-6: Anticipated financial effects from material pollution-related risks and opportunities disclosure requirements 36 and 40
In ESRS E3: Water and marine resources:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities AR 1, including (a) through (d)
- E3-1: Policies related to water and marine resources disclosure requirement 9
- E3-2: Actions and resources related to water and marine resources disclosure requirements 15 and 18(a through d)
- E3-3: Targets related to water and marine resources disclosure requirement 20
- E3-4: Water consumption disclosure requirement 26
- E3-5: Anticipated financial effects from material water and marine resources-related risks and opportunities disclosure requirement 30
In ESRS E4: Biodiversity and ecosystems:
- E4-1: Transition plan and consideration of biodiversity and ecosystems in strategy and business model disclosure requirement 11
- E4-2: Policies related to biodiversity and ecosystems disclosure requirement 20 and AR 16(a through d)
- E4-3: Actions and resources related to biodiversity and ecosystems disclosure requirement 25
- E4-4: Targets related to biodiversity and ecosystems disclosure requirement 29
- E4-5: Impact metrics related to biodiversity and ecosystems change disclosure requirement 33
- E4-6: Anticipated financial effects from material biodiversity and ecosystem-related risks and opportunities disclosure requirement 42
In ESRS E5: Resource use and circular economy:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 — Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities AR 7(a through f)
- E5-1: Policies related to resource use and circular economy disclosure requirement 12
- E5-2: Actions and resources related to resource use and circular economy disclosure requirement 17
- E5-3: Targets related to resource use and circular economy disclosure requirement 21
- E5-4: Resource inflows disclosure requirement 28
- E5-5: Resource outflows disclosure requirements 33, and 37(b)(i through iii) and (c)(i through iii)
- E5-6: Anticipated financial effects from material resource use and circular economy-related risks and opportunities disclosure requirement 41
In ESRS S1: Own workforce:
- ESRS 2 SBM-2: Disclosure requirement related to ESRS 2 SBM-2 — Interests and views of stakeholders disclosure requirement 12
- ESRS 2 SBM-3: Disclosure requirement related to ESRS 2 SBM-3 — Material impacts, risks and opportunities and their interaction with strategy and business model disclosure requirement 13(a and b)
- S1-1: Policies related to own workforce disclosure requirement 17
- S1-2: Processes for engaging with own workforce and workers' representatives about impacts disclosure requirement 25
- S1-3: Processes to remediate negative impacts and channels for its workforce to raise concerns disclosure requirement 30
- S1-4: Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions disclosure requirement 35
- S1-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities disclosure requirement 44(a through c)
- S1-6: Characteristics of the undertaking's employees disclosure requirements 48 and 50(b)(i through iii)
- S1-7: Characteristics of non-employees in the undertaking's own workforce disclosure requirement 53
- S1-8: Collective bargaining coverage and social dialogue disclosure requirement 58
- S1-9: Diversity metrics disclosure requirement 64
- S1-10: Adequate wages disclosure requirement 67
- S1-11: Social protection disclosure requirement 72
- S1-12: Persons with disabilities disclosure requirement 77
- S1-13: Training and skills development metrics disclosure requirement 81
- S1-14: Health and safety metrics disclosure requirement 86 and AR 82
- S1-15: Work-life balance metrics disclosure requirement 91
- S1-16: Remuneration metrics (pay gap and total remuneration) disclosure requirement 95
- S1-17: Incidents, complaints and severe human rights impacts disclosure requirement 100 and AR 103(a through d)
In ESRS S2: Workers in value chain:
- ESRS 2 SBM-2: Disclosure requirement related to ESRS 2 SBM-2 — Interests and views of stakeholders disclosure requirement 9
- ESRS 2 SBM-3: Disclosure requirement related to ESRS 2 SBM-3 — Material impacts, risks and opportunities and their interaction with strategy and business model disclosure requirements 10(a and b) and 11(a)(ii through v)
- S2-2: Processes for engaging with value chain workers about impacts disclosure requirement 20
- S2-3: Processes to remediate negative impacts and channels for value chain workers to raise concerns disclosure requirement 25
- 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 actions disclosure requirement 30 and AR 28(a through d)
- S2-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities disclosure requirements 39(a through c)
In ESRS S3: Affected communities:
- ESRS 2 SBM-2: Disclosure requirement related to ESRS 2 SBM-2 — Interests and views of stakeholders disclosure requirement 7
- ESRS 2 SBM-3: Disclosure requirement related to ESRS 2 SBM-3 — Material impacts, risks and opportunities and their interaction with strategy and business model disclosure requirements 8(a and b) and 9(a)(ii through iv)
- S3-1: Policies related to affected communities disclosure requirement 12
- S3-2: Processes for engaging with affected communities about impact disclosure requirement 19
- S3-3: Processes to remediate negative impacts and channels for affected communities to raise concerns disclosure requirement 25
- 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 disclosure requirement 30, and AR 25(a through d) and 28(a through e)
- S3-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities disclosure requirements 39(a through c)
In ESRS S4: Consumers and end-users:
- ESRS 2 SBM-2: Disclosure requirement related to ESRS 2 SBM-2 — Interests and views of stakeholders disclosure requirement 8
- ESRS 2 SBM-3: Disclosure requirement related to ESRS 2 SBM-3 — Material impacts, risks and opportunities and their interaction with strategy and business model disclosure requirements 9(a and b) and 10(a)(ii through iv)
- S4-1: Policies related to consumers and end-users disclosure requirement 13
- S4-2: Processes for engaging with consumers and end-users about impacts disclosure requirement 18
- S4-3: Processes to remediate negative impacts and channels for consumers and end-users to raise concerns disclosure requirement 23
- 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-user, and effectiveness of those actions disclosure requirement 28, and AR 25(a through d)
- S4-5: Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities disclosure requirement 38(a through c)
In ESRS G1: Business conduct:
- ESRS 2 IRO-1: Disclosure requirement related to ESRS 2 IRO-1 — Description of the processes to identify and assess material impacts, risks and opportunities disclosure requirement 6
- G1-2: Management of relationships with suppliers disclosure requirement 12
- G1-3: Prevention and detection of corruption and bribery disclosure requirement 16 and AR 8
- G1-4: Incidents of corruption or bribery disclosure requirement 22
- G1-5: Political influence and lobbying activities disclosure requirement 27
- G1-6: Payment practices disclosure requirement 31