| ESRS 1 | General requirements |
| ESRS 2 | General disclosures |
| ESRS E1 | Climate change |
| ESRS E2 | Pollution |
| ESRS E3 | Water and marine resources |
| ESRS E4 | Biodiversity and ecosystems |
| ESRS E5 | Resource use and circular economy |
| ESRS S1 | Own workforce |
| ESRS S2 | Workers in the value chain |
| ESRS S3 | Affected communities |
| ESRS S4 | Consumers and end-users |
| ESRS G1 | Business conduct |
