EFRAG has released the finalized mapping of sustainability matters in paragraph AR 16 of ESRS 1 to the ESRS Disclosure Requirements in topical standards (ID 177).<\/p>\n
The tables are available in the enclosed document.<\/p>\n
The following can be noted:<\/p>\n
\u2b55 Sustainability matters in ESRS 1 paragraph AR 16 are often interrelated<\/strong>. Based on the facts and circumstances of an undertaking, the materiality of a specific subtopic or sub-subtopic of a topical ESRS can trigger reporting requirements in other topical ESRS.<\/p>\n \u2b55 The subtopics of Energy and Climate Change Mitigation are closely linked. The datapoints in the Disclosure Requirement E5-1<\/strong> Energy Consumption and mix cover aspects (energy use) linked to climate change mitigation. Therefore they are connected to Climate Change Mitigation.<\/p>\n \u2b55 The metrics in S1-6, S1-7 and S1-17<\/strong> are mapped to the Own Workforce directly, as they provide contextual information that supports the understanding of the information reported in the other ESRS S1 disclosures and these form the basis for calculation of other metrics.\u00a0 They are to be considered when defining what to report in relation to any subtopic\/sub-subtopic.<\/p>\n \u2b55 The metrics in S1-8, S1-9, S1-10, S1-11, S1-12 and S1-14<\/strong> are also all related to the topic of ESRS S1 Own Workforce as a whole, as they address fundamental rights.<\/p>\n