TheEnvironmental Sectionof the topical ESRS includes disclosure requirements covering environmental sustainability matters. This section specifically relates toenvironmental objectives as defined in the EU Taxonomy, ensuring alignment with broader European sustainability goals.
Thetopical ESRS environmental standards (ESRS E1 - E5)cover:
ESRS E1– Climate Change (Mitigation & Adaptation)
ESRS E2– Pollution
ESRS E3– Water and Marine Resources
ESRS E4– Biodiversity and Ecosystems
ESRS E5– Resource Use and Circular Economy
These standardsalign with the environmental objectives of the EU Taxonomy Regulation(Regulation (EU) 2020/852) andrequire organizations to report on their material environmental impacts, risks, and opportunities (IROs).
A. Social impact and labor rights:→Incorrect, as this belongs to theSocial (S) section(ESRS S1 - S4).
B. Financial performance information:→Incorrect, as this is part offinancial reporting, not ESRS environmental disclosures.
D. Corporate governance and board diversity:→Incorrect, as governance matters are covered underESRS G1 Business Conduct.
Commission Delegated Regulation (EU) 2023/2772
Compilation Explanations January - November 2024
Why Other Options Are Incorrect:Official References:
