ESRS 1 & ESRS2 Cross-cutting Standards ESRS 1: General Requirements Assessment 1 - ESG Management Maturity: How sophisticated is your organization's approach to ESG materiality assessment and impact management?
ESRS 1: General Requirements Assessment 2 - Supply chain Visibility: To what extent has your organization mapped its full value chain and assessed ESG risks across it?
ESRS 1: General Requirements Assessment 3 - Strategic Planning Sophistication: How does your organization integrate short-, medium-, and long-term horizons into ESG planning and risk assessment?
ESRS 1: General Requirements Assessment 4 - Impact Management Systems: How effectively does your organization identify, assess, and manage its most significant ESG impacts?
ESRS 2: General Disclosures Assessment 5 - Organizational Readiness: What is your ESG governance structure?
ESRS 2: General Disclosures Assessment 6 - ESG Maturity: To what extent is ESG integrated into your organization's core strategy and decision-making processes?
ESRS 2: General Disclosures Assessment 7 - Operational Capability: How mature is your organization's ESG risk management system, and how well is it integrated with enterprise risk processes?
ESRS 2: General Disclosures Assessment 8 - Stakeholder Engagement Maturity: How effectively does your organization engage with stakeholders on ESG matters and incorporate their feedback into decision-making?
ESRS 2: General Disclosures Assessment 9 - ESG Data and Reporting Capability: How robust are your systems for collecting, managing, and reporting ESG data?
ESRS 2: General Disclosures Assessment 10 - Business Model Integration: How well does your organization understand and articulate how ESG factors create or destroy value in your business model?
Core ESG Topic Assessment E1: Climate Change A - Direct Climate Impact: How significant are your direct greenhouse gas emissions and energy consumption?
E1: Climate Change B. Value Chain Climate Impact: How significant are the climate impacts of your supply chain and products?
E1: Climate Change C - Stakeholder Climate Expectations: What level of climate action do your stakeholders expect?
E1: Climate Change A - Energy and Carbon Cost Impact: How much do energy costs and carbon pricing affect your financial performance?
E1: Climate Change B - Climate Transition Risk: How could the transition to a low-carbon economy affect your business model?
E1: Climate Change C - Physical Climate Risk: How could physical climate impacts affect your operations and assets?
E1: Climate Change D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting climate change?
E2: Pollution A - Pollution Generation: How much pollution do your operations generate across all media (air, water, soil, noise)?
E2: Pollution B - Pollution Prevention Systems: How comprehensive are your pollution prevention and environmental management systems?
E2: Pollution C - Ecosystem and Health Impact: How do your pollution and environmental practices affect local ecosystems and community health?
E2: Pollution A - Environmental Compliance Costs: What portion of your operating costs relate to environmental compliance and management?
E2: Pollution B - Environmental Liability Risk: What is your potential exposure to environmental fines, cleanup costs, or litigation?
E2: Pollution C - Regulatory Change Risk: How likely are new environmental regulations to significantly increase your costs?
E2: Pollution D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting pollution?
E3: Water & Marine Resources A - Water Consumption Impact: How significant is your water consumption and its impact on local water resources?
E3: Water & Marine Resources B - Water Quality Impact: How do your operations affect local water quality through discharge or runoff?
E3: Water & Marine Resources C - Water Source Sustainability: How sustainable and secure are your water sources?
E3: Water & Marine Resources A - Water Cost Impact: What portion of your operating costs relate to water acquisition, treatment, and discharge?
E3: Water & Marine Resources B - Water Security Risk: How could water shortages, quality issues, or regulatory changes affect your operations?
E3: Water & Marine Resources C - Water Infrastructure Investment: What investments in water infrastructure, efficiency, or treatment may be required?
E3: Water & Marine Resources D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting water & marine resources?
E4: Biodiversity & Ecosystems A - Direct Ecosystem Impact: How do your operations directly affect local ecosystems, habitats, and wildlife?
E4: Biodiversity & Ecosystems B - Supply Chain Biodiversity Impact: How do your supply chains affect biodiversity through land use, resource extraction, or sourcing practices?
E4: Biodiversity & Ecosystems C - Ecosystem Services Dependency: How dependent is your business on ecosystem services (pollination, water filtration, climate regulation, etc.)?
E4: Biodiversity & Ecosystems A - Biodiversity Regulatory Costs: What costs do you face from biodiversity regulations, habitat protection, or species requirements?
E4: Biodiversity & Ecosystems B - Ecosystem Service Value Risk: What financial risk do you face from loss of ecosystem services your business depends on?
E4: Biodiversity & Ecosystems C - Natural Capital Investment: What investments in natural capital, conservation, or biodiversity may provide business value?
E4: Biodiversity & Ecosystems D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting biodiversity & ecosystems?
E5: Resource Use & Circular Economy A - Resource Consumption Intensity: How much raw materials and resources does your business consume relative to output?
E5: Resource Use & Circular Economy B - Waste Generation and Management: How much waste does your business generate and how effectively is it managed?
E5: Resource Use & Circular Economy C - Product Lifecycle Impact: How do your products perform across their entire lifecycle in terms of resource efficiency?
E5: Resource Use & Circular Economy A - Resource Cost Volatility: How exposed are you to raw material price volatility and supply disruptions?
E5: Resource Use & Circular Economy B - Circular Economy Business Opportunity: What opportunities does the circular economy present for revenue growth or cost reduction?
E5: Resource Use & Circular Economy C - Resource Efficiency Investment: What returns can you achieve from investments in resource efficiency and circular practices?
E5: Resource Use & Circular Economy D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting resource use & circular economy?
E6: Supply Chain Resilience A - Supply Chain Disruption Impact: How significantly do supply chain disruptions affect your ability to deliver products/services to customers?
E6: Supply Chain Resilience B - Supplier Dependency Risk: How dependent are you on critical suppliers for key inputs, services, or components?
E6: Supply Chain Resilience C - Supply Chain Geographic & Geopolitical Risk: How exposed is your supply chain to geographic concentration, natural disasters, or geopolitical instability?
E6: Supply Chain Resilience A - Supply Chain Cost Volatility: How much do supply chain disruptions, shortages, or price volatility affect your cost structure?
E6: Supply Chain Resilience B - Supply Chain Investment Requirements: What investments in supply chain diversification, digitalization, or resilience may be required?
E6: Supply Chain Resilience C - Business Continuity Risk: How could extended supply chain disruptions affect your business continuity and market position?
E6: Supply Chain Resilience D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting supply chain resilience and due diligence?
S1: Own Workforce A - Employee Health, Safety & Well-being: How do your employment practices affect worker physical and mental health?
S1: Own Workforce B - Skills Development & Career Growth: How effectively do you develop employee skills and provide career advancement opportunities?
S1: Own Workforce C - Diversity, Equity & Inclusion: How inclusive is your workplace and how do you address diversity and equity?
S1: Own Workforce A - Labor Cost Management: How do employee-related costs (wages, benefits, turnover, training) affect your financial performance?
S1: Own Workforce B - Skills Shortage & Talent Risk: How could difficulty finding, developing, or retaining skilled workers affect your business?
S1: Own Workforce C - Employment-related Legal & Regulatory Risk: What is your exposure to employment law violations, discrimination claims, or safety penalties?
S1: Own Workforce D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting your own workforce?
S2: Workers in Value Chain A - Supplier Labor Standards: What are working conditions like throughout your supply chain?
S2: Workers in Value Chain B - Human Rights Due Diligence: How comprehensive is your approach to identifying and addressing human rights risks in your supply chain?
S2: Workers in Value Chain C - Supply Chain Influence & Leverage: How much influence do you have to improve labor conditions in your supply chain?
S2: Workers in Value Chain A - Supply Chain Cost Impact: How would implementing higher labor standards affect your supply chain costs?
S2: Workers in Value Chain B - Supply Chain Disruption Risk: How could labor disputes, human rights issues, or regulatory actions affect your supply chain?
S2: Workers in Value Chain C - Brand & Regulatory Risk: What is your exposure to reputational damage or regulatory action from supply chain labor issues?
S2: Workers in Value Chain D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting your supply chain?
S3: Affected Communities A - Local Economic Impact: How significantly do your operations contribute to local economic development and prosperity?
S3: Affected Communities B - Community Engagement & Investment: How actively do you engage with and invest in local communities?
S3: Affected Communities C - Social Infrastructure & Services: How do your operations affect local social infrastructure and access to services?
S3: Affected Communities A - Community Relations Cost: What do you invest in community relations, local requirements, or social license to operate?
S3: Affected Communities B - Social License Risk: How could community opposition or lack of social license affect your operations?
S3: Affected Communities C - Local Regulatory & Political Risk: How could local government actions or political changes affect your business?
S3: Affected Communities D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting this topic?
S4: Consumers and End-Users A - Product Safety & Quality: How do your products or services affect customer health, safety, and well-being?
S4: Consumers and End-Users B - Accessibility & Affordability: How accessible and affordable are your products/services to different customer segments?
S4: Consumers and End-Users C - Customer Information & Choice: How transparent and informative are you about your products' characteristics and impacts?
S4: Consumers and End-Users A - Product Liability & Quality Costs: What do you spend on quality assurance, safety measures, and potential liability exposure?
S4: Consumers and End-Users B - Customer Satisfaction & Retention Risk: How could customer safety, satisfaction, or trust issues affect your business?
S4: Consumers and End-Users C - Regulatory & Standards Compliance Risk: How could changing product safety, quality, or disclosure requirements affect your business?
S4: Consumers and End-Users D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting this topic?
G1: Business Conduct A - Ethical Business Practices: How do your business practices affect trust, fairness, and market integrity?
G1: Business Conduct B - Transparency & Accountability: How transparent and accountable are you to stakeholders about your business practices and performance?
G1: Business Conduct C - Anti-corruption & Fair Competition: How robust are your systems for preventing corruption and ensuring fair competition?
G1: Business Conduct A - Compliance & Legal Risk Management Costs: What do you spend on legal compliance, risk management, and governance systems?
G1: Business Conduct B - Reputational Risk: How could ethical lapses, governance failures, or legal issues affect your business reputation and relationships?
G1: Business Conduct C - Regulatory & Legal Environment Risk: How could changes in laws, regulations, or enforcement affect your business operations?
G1: Business Conduct D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting this topic?
G2: Digital Security & Privacy A - Data Protection Impact: How do your data collection and processing practices affect stakeholder privacy and security?
G2: Digital Security & Privacy B - Cybersecurity Resilience: How robust are your systems against cyber threats and data breaches?
G2: Digital Security & Privacy C - Digital Inclusion: How do your digital practices support or hinder stakeholder digital inclusion?
G2: Digital Security & Privacy A - Cybersecurity Investment & Insurance Costs: What do you spend on cybersecurity and cyber insurance?
G2: Digital Security & Privacy B - Digital Disruption Risk: How could digital transformation or cyber incidents affect your business?
G2: Digital Security & Privacy C - Data Compliance Costs: What costs do you face from data protection regulations?
G2: Digital Security & Privacy D - Regulatory Preparedness: How prepared are you for current and anticipated digital/privacy regulations?
G3: Transition Planning A - Sustainability Transition Strategy: How comprehensive is your strategy for transitioning to sustainable business practices across environmental and social dimensions?
G3: Transition Planning B - Stakeholder Alignment on Transition: How well do your transition plans align with stakeholder expectations and requirements?
G3: Transition Planning C - Transition Implementation Capacity: How capable is your organization of implementing and monitoring your sustainability transition?
G3: Transition Planning A - Transition Investment Requirements: What level of investment is required to implement your sustainability transition plans?
G3: Transition Planning B - Transition-related Revenue Opportunities: What revenue opportunities arise from your sustainability transition (new products, markets, customer segments)?
G3: Transition Planning D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting transition planning and climate disclosure?
G4: Stakeholder Engagement Depth A - Stakeholder Identification & Prioritization: How comprehensive is your identification and prioritization of stakeholders affected by your business?
G4: Stakeholder Engagement Depth B - Stakeholder Engagement Quality: How meaningful and effective is your engagement with key stakeholders?
G4: Stakeholder Engagement Depth C - Stakeholder Influence on Decision-Making: How do stakeholder inputs influence your business decisions and strategy?
G4: Stakeholder Engagement Depth A - Stakeholder Engagement Costs: What do you invest in stakeholder engagement activities, consultation processes, and relationship management?
G4: Stakeholder Engagement Depth B - Stakeholder-related Business Risk: How could stakeholder opposition, withdrawal of support, or conflict affect your business operations?
G4: Stakeholder Engagement Depth D - Regulatory Preparedness: How prepared are you for current and anticipated ESG regulations affecting stakeholder engagement and disclosure?
Industry-Specific Questions Select which sector you are in S4: Consumers and End-users AGR.I.1. Nutritional Impact: How do your products contribute to healthy diets and address nutritional needs?
E4: Biodiversity & Ecosystems AGR.I.2. Food System Sustainability: How do your practices contribute to long-term food system sustainability and resilience?
S3: Affected Communities AGR.I.3. Food Security & Access: How do your operations affect food security and access for different populations?
S4: Consumers and End-users AGR.F.1. Food Safety & Quality Systems: What do you invest in food safety, quality control, and traceability systems?
S4: Consumers and End-users AGR.F.2. Regulatory & Standards Compliance: How could changing food regulations, labeling requirements, or health standards affect your business?
S4: Consumers and End-users AGR.F.3. Consumer Preference & Market Trends: How could changing consumer preferences toward healthy, sustainable food affect your market position?
E4: Biodiversity & Ecosystems AGR.I.4. Biodiversity & Ecosystems: How do your agricultural practices affect biodiversity, soil health, and ecosystem services?
E5: Resource Use & Circular Economy AGR.I.5. How effectively do you manage agricultural waste and implement circular practices?
E1: Climate Change CON.I.1. - Building Environmental Performance: How do the buildings you create or manage perform in terms of energy efficiency, water use, and environmental impact?
E5: Resource Use & Circular Economy CON.I.2. - Construction Process Impact: How sustainable are your construction processes and material choices?
S4: Consumers and End-users CON.I.3. - Building Health & Safety: How do your buildings affect occupant health, safety, and well-being?
E1: Climate Change CON.F.1. Green Building Premium & Operating Costs: What are the cost implications of sustainable building practices and performance?
E1: Climate Change CON.F.2. Building Code & Regulatory Evolution: How could evolving building codes and sustainability requirements affect your projects?
S4: Consumers and End-Users CON.F3. Market Demand for Sustainable Buildings: How could changing tenant/buyer preferences for sustainable buildings affect your business?
E5: Resource Use & Circular Economy CON.I.4. Resource Efficiency: How much construction and demolition waste do you generate and how effectively do you manage it?
S3: Affected Communities CON.I.5. Community Impact: How do your construction/development projects affect local communities during and after completion?
G1: Business Conduct FIN.I1. ESG Risk Assessment in Lending/Investment: How do you assess and manage environmental, social, and governance risks in your financial products?
G1: Business Conduct FIN.I2. Client/Portfolio Sustainability Impact: What is the environmental and social impact of the businesses and projects you finance?
S3: Affected Communities FIN.I3. Financial Inclusion & Accessibility: How accessible are your financial services to different segments of society?
E1: Climate Change FIN.F1. Climate & ESG-related Financial Risk: How could climate change and ESG factors affect your loan/investment portfolio performance?
G1: Business Conduct FIN.F2. Regulatory & Disclosure Requirements: How could evolving sustainable finance regulations and disclosure requirements affect your operations?
S4: Consumers and End-Users FIN.F3. Market Demand for Sustainable Finance: How could growing demand for ESG-aligned financial products affect your market position?
G1: Business Conduct FIN.I4. Business Ethics: How do your lending and investment practices affect market integrity and economic development?
S4: Consumers and End-Users FIN.F4. Product Responsibility: How could misselling, unsuitable products, or customer detriment affect your business?
S3: Affected Communities HEA.I1. Healthcare Access & Equity: How do your services affect healthcare access and equity for different populations?
S4: Consumers and End-users HEA I2. Patient Safety & Care Quality: How do your practices affect patient safety, care quality, and health outcomes?
S3: Affected Communities HEA I3. Health System Sustainability: How do your practices contribute to long-term healthcare system sustainability and resilience?
S4: Consumers and End-users HEA.F1. Healthcare Regulation & Compliance: What do you spend on healthcare regulation compliance, quality assurance, and safety measures?
S4: Consumers and End-users HEA.F2. Professional Liability & Safety Risk: What is your exposure to medical malpractice, patient safety incidents, or quality failures?
G1: Business Conduct HEA.F3. Healthcare Market & Reimbursement Changes: How could changes in healthcare policy, reimbursement, or market structure affect your business?
S1: Own Workforce HEA.I4. Workforce Development: How do your employment practices affect healthcare worker well-being and capacity?
S4: Consumers and End-Users
HEA.I5. Product Responsibility: How do your healthcare products or devices affect patient safety and treatment outcomes?
E4: Biodiversity & Ecosystems HOS.I1. Tourism Carrying Capacity & Environmental Impact: How do your operations affect local environmental carrying capacity and natural resources?
S3: Affected Communities HOS.I2. Cultural Heritage & Community Relations: How do your operations affect local cultural heritage and community life?
S3: Affected Communities HOS.I3. Local Economic Distribution: How effectively do your operations distribute economic benefits throughout the local community?
S3: Affected Communities HOS.F1. Destination Reputation & Overtourism Risk: How could destination degradation or overtourism concerns affect your business?
E1: Climate Change HOS.F2. Climate & Seasonal Vulnerability: How could climate change and extreme weather events affect your operations?
E1: Climate Change HOS.F3. Customer Preference for Sustainable Tourism: How could growing demand for sustainable travel experiences affect your market position?
E3: Water & Marine Resources HOS.I4. Water Stewardship: How significant is your water consumption and impact on local water resources?
S1: Own Workforce HOS.F4. Workforce Development: How do seasonal employment patterns and hospitality working conditions affect your labor costs?
E5: Resource Use & Circular Economy MAN.I1. Manufacturing Process Innovation: How do your manufacturing technologies and processes affect environmental and social outcomes?
E5: Resource Use & Circular Economy MAN.I2. Product Design & Lifecycle Impact: How do your products perform across their entire lifecycle in terms of environmental and social impact?
S1: Own Workforce MAN.I3. Industrial Workforce Transition: How do technological changes in your operations affect worker skills, employment, and well-being?
E5: Resource Use & Circular Economy MAN.F1. Technology Investment & Competitive Position: What investments in new technology, automation, or digitalization may be required to remain competitive?
E1: Climate Change MAN.F2. Industry Transition & Stranded Assets: How could industry transformation toward sustainability affect your assets and market position?
E5: Resource Use & Circular Economy MAN.F3. Supply Chain Resilience & Localization: How could supply chain disruptions or reshoring trends affect your operations?
E2: Pollution MAN.I4. Pollution Prevention: How much industrial pollution do your manufacturing operations generate?
E5: Resource Use & Circular Economy
MAN.I5. Resource Efficiency: How efficiently do you use raw materials and energy in your manufacturing processes?
S4: Consumers and End-Users PRO.I1. Service Quality & Professional Standards: How do your professional services affect client outcomes and professional standards in your field?
G1: Business Conduct PRO.I2. Knowledge Transfer & Capacity Building: How do your services build client capacity and contribute to knowledge transfer?
G1: Business Conduct PRO.I3. Digital Technology & Data Responsibility: How responsibly do you handle client data and deploy digital technologies?
G1: Business Conduct PRO.F1. Professional Liability & Quality Risk: What is your exposure to professional liability, errors and omissions, or service quality failures?
S4: Consumers and End-Users PRO.F2. Technology Disruption & Service Evolution: How could automation, AI, or new technologies affect demand for your services?
G1: Business Conduct PRO.F3. Regulatory & Professional Standards Evolution: How could changing regulations or professional standards affect your business?
S1: Own Workforce PRO.I4. Workforce Development: How effectively do you develop employee skills and provide career advancement in knowledge work?
G1: Business Conduct PRO.I5. Regulatory & Professional Standards Evolution: How could changing regulations or professional standards affect your business?
E5: Resource Use & Circular Economy RET.I1. Product Sustainability & Lifecycle Impact: How sustainable are the products you sell across their entire lifecycle?
S4: Consumers and End-users RET.I2. Consumer Behavior Influence: How do your marketing, pricing, and product placement influence sustainable consumption patterns?
E5: Resource Use & Circular Economy RET.I3. Packaging & Waste Impact: How much packaging waste do your products generate and how sustainable is your packaging?
S4: Consumers and End-users RET.F1. Consumer Preference for Sustainability: How could growing consumer demand for sustainable products affect your sales and market position?
E5: Resource Use & Circular Economy RET.F2. Packaging & Waste Regulation: How could extended producer responsibility, packaging taxes, or waste regulations affect your costs?
S2: Workers in Value Chain RET.F3. Supply Chain Sustainability Premiums: How could demand for sustainable supply chains affect your sourcing costs and supplier relationships?
S2: Workers in Value Chain RET.I4. Supply Chain Labor: What are working conditions like in your global retail supply chain?
E5: Resource Use & Circular Economy RET.F4. Resource Efficiency: How exposed are you to raw material and commodity price volatility?
G1: Business Conduct TEC.I1. Data Privacy & Digital Rights: How do your technology products and services affect user privacy and digital rights?
G1: Business Conduct TEC.I2. Algorithmic Fairness & AI Ethics: How do your algorithms and AI systems affect fairness, bias, and equitable outcomes?
S4: Consumers and End-Users TEC.I3. Digital Inclusion & Accessibility: How accessible are your technology products to users with different abilities and technical literacy levels?
G1: Business Conduct TEC.F1. Technology Ethics & Regulatory Risk: How could data protection regulations, AI governance, or technology ethics requirements affect your business?
G1: Business Conduct TEC.F2. Cybersecurity & Data Breach Risk: What is your exposure to cybersecurity incidents, data breaches, or system failures?
E5: Resource Use & Circular Economy TEC.F3. Technology Market Evolution & Obsolescence: How could rapid technology change affect the relevance and competitiveness of your products?
E1: Climate Change TEC.I4. Climate Change: How significant are the energy consumption and carbon emissions of your digital infrastructure and products?
S1: Own Workforce TEC.I5. Workforce Development: How effectively do you develop technical skills and address the tech industry's diversity and inclusion challenges?
