Figure 1.
The diagram outlines the structure of the European Sustainability Reporting Standards. At the top, a cross-cutting standards section displays E S R S 1 General Principles twice. Below, three horizontal sections represent environmental, social, and governance categories. The environmental section includes E S R S E 1 Climate Change, E S R S E 2 Pollution, E S R S E 3 Water and Marine Resources, E S R S E 4 Biodiversity and Ecosystems, and E S R S E 5 Resource Use and Circular Economy. The social section lists E S R S S 1 Own Workforce, E S R S S 2 Workers in the Value Chain, E S R S S 3 Affected Communities, and E S R S S 4 Consumers and End Users. Governance contains a single item, E S R S G 1 Business Conduct, placed centrally. To the right, a separate area notes future sector-specific standards, with a placeholder from the A F R G A indicating upcoming releases for industries such as agriculture, mining, oil and gas, and textiles.Overview of European Sustainability Reporting Standards
Source: Adapted from EU (2022)