Kapitel 5 Dobbelt væsentlighed er styrende for rapporteringen
Bæredygtighedsforhold omfattet af væsentlighedsvurdering for ESRS E- standarder (klima og miljø) Nedenstående tabel opsummerer, hvilke bæredygtighedsforhold der er omfattet af de fem em- nespecifikke 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
▪
ESRS E2: Pollution
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 E3:
Water and marine resources
Water
Water consumption Water withdrawals Water discharges
▪
▪
Marine resources
▪
▪
▪
▪ Water discharges in the oceans ▪ Extraction and use of marine resources
ESRS E4: Biodiversity and ecosystems
Direct impact drivers of biodiversity loss
Climate Change
▪
▪
▪ Land-use change, fresh water-use change and sea-use change ▪ Direct exploitation ▪ Invasive alien species ▪ Pollution ▪ Others
Examples: ▪
Impacts on the state of species
▪
Species population size
Species global extinction risk
▪
Examples: ▪
Impacts on the extent and condition of ecosystems
▪
Land degradation Desertification
▪
Soil sealing
▪
Impact and dependencies on ecosystem services Resources inflows, including resource use Resource outflows related to products and services
▪
ESRS E5: Circular economy
▪
▪
Waste
▪
EY | Indsigt i bæredygtighedsrapportering | 71
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