Kapitel 5 Dobbelt væsentlighed er styrende for rapporteringen
Bæredygtighedsspørgsmål omfattet af væsentlighedsvurdering for ESRS E-standarder (klima og miljø) Nedenstående tabel opsummerer, hvilke bæredygtighedsspørgsmål der er omfattet af de fem emnespecifikke standarder for klima og miljø (ESRS 1.AR16):
Topical ESRS
Topic
Sub-topic
Sub-sub-topics
ESRS E1: Climate Change
► Climate change adaptation ► Climate change mitigation ► Energy ► Pollution of air ► Pollution of water ► Pollution of soil ► Pollution of living organisms and food resources ► Substances of concern ► Substances of very high concern ► Microplastics
ESRS E2: Pollution
ESRS E3: Water and marine resources
► Water ► Marine resources
► Water consumption ► Water withdrawals ► Water discharges ► Water discharges in the oceans ► Extraction and use of marine resources ► Climate Change ► Land-use change, fresh water-use change and sea-use change ► Direct exploitation ► Invasive alien species ► Pollution ► Others
ESRS E4: Biodiversity and ecosystems
► Direct impact drivers of biodiversity loss
Examples: ► Species population size ► Species global extinction risk
► Impacts on the state of species
Examples: ► Land degradation ► Desertification ► Soil sealing
► Impacts on the extent and condition of ecosystems
► Impact and dependencies on ecosystem services ► Resources inflows, including resource use ► Resource outflows related to products and services ► Waste
ESRS E5: Circular economy
68 | Indsigt i bæredygtighedsrapportering | EY
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