{"id":8466,"date":"2025-08-29T15:16:27","date_gmt":"2025-08-29T13:16:27","guid":{"rendered":"https:\/\/csr-tools.com\/uncategorized\/esrs-topic-structure-these-are-the-planned-changes\/"},"modified":"2025-09-10T16:48:51","modified_gmt":"2025-09-10T14:48:51","slug":"esrs-topic-structure-these-are-the-planned-changes","status":"publish","type":"post","link":"https:\/\/csr-tools.eu\/en\/blog-en\/sustainability-reporting\/esrs-topic-structure-these-are-the-planned-changes\/","title":{"rendered":"ESRS Topic Structure: these are the Planned Changes"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"8466\" class=\"elementor elementor-8466 elementor-8423\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-542b090 e-flex e-con-boxed e-con e-parent\" data-id=\"542b090\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6fc1bf elementor-widget elementor-widget-text-editor\" data-id=\"c6fc1bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The <a href=\"https:\/\/csr-tools.com\/en\/esrs\/\">European Sustainability Reporting Standards (ESRS)<\/a> form the core of the EU&#8217;s Corporate Sustainability Reporting Directive (<a href=\"https:\/\/csr-tools.com\/en\/csrd\/\">CSRD<\/a>). Previously, the <b>structure was three-tiered<\/b>: <\/p><ul><li><strong>Topics<\/strong> (e.g., climate change, biodiversity, workforce),<\/li><li><strong>Sub-topics<\/strong>,<\/li><li><strong>Sub-sub-topics<\/strong> (e.g., specific aspects like child labor, water withdrawal, or animal welfare).<\/li><\/ul><p>This level of detail offered the advantage of clear guidance but brought high complexity for many companies, especially small and medium-sized enterprises (SMEs).<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1cf64db e-flex e-con-boxed e-con e-parent\" data-id=\"1cf64db\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ae79d89 elementor-widget elementor-widget-heading\" data-id=\"ae79d89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Planned Changes to the ESRS Topic Structure: from Three to Two Tiers<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6d6734b elementor-widget elementor-widget-text-editor\" data-id=\"6d6734b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The current proposal for adapting the ESRS (<a href=\"https:\/\/www.efrag.org\/en\/amended-esrs-0\">as of July 2025<\/a>) foresees a streamlining: In the future, there will only be topics + sub-topics. Sub-sub-topics will be removed or integrated into the higher level. <\/p><p><span style=\"font-style: inherit;\"><b>Key Changes at a Glance:<\/b><\/span><\/p><ul><li><span style=\"font-style: inherit;\"><b>E1 Climate Change<\/b><\/span><span style=\"font-style: inherit; font-weight: inherit;\">: No changes \u2013 focus remains on climate protection, adaptation, and energy.<\/span><\/li><li><b>E2 Pollution<\/b>: &#8220;Pollution of living organisms and food resources&#8221; is removed (too sector-specific, hardly measurable). Substance-related topics are merged. <\/li><li><b>E3 Water &amp; Marine Resources<\/b>: Sub-sub-topics like &#8220;water consumption&#8221; become independent sub-topics. &#8220;Discharge into oceans&#8221; is removed, &#8220;water storage&#8221; is newly added. The use of marine resources will be covered in other standards in the future.  <\/li><li><b>E4 Biodiversity &amp; Ecosystems<\/b>: Drivers such as invasive species are expanded. Examples (species extinction, land degradation) are removed \u2013 more flexibility, fewer checklists. <\/li><li><b>E5 Circular Economy<\/b>: Resource inflows and outflows remain, but services are now also considered. Marine resources are moved here. <\/li><li><b>S1 &amp; S2 Workforce<\/b>: Own employees and value chain are merged \u2013 a unified logic for HR topics.<\/li><li><b>S3 Affected Communities<\/b>: Detailed topics (housing, nutrition, safety) are integrated into broader categories.<\/li><li><b>S4 Consumers &amp; End-users<\/b>: Data protection, child protection, access to information, etc., merge into larger blocks.<\/li><li><b>G1 Corporate Governance<\/b>: Topics such as corruption, whistleblowing, and animal welfare are no longer reported individually, but within the framework of &#8220;corporate culture.&#8221;<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f7ebd4 elementor-widget elementor-widget-image\" data-id=\"6f7ebd4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"791\" src=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-1024x791.png\" class=\"attachment-large size-large wp-image-8556\" alt=\"Aktualisierte ESRS-Themenstruktur\" srcset=\"https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-1024x791.png 1024w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-300x232.png 300w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-768x593.png 768w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-1536x1186.png 1536w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-2048x1582.png 2048w, https:\/\/csr-tools.eu\/wp-content\/uploads\/Aktualisierte-ESRS-Themenstruktur-600x463.png 600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-aef89e6 e-flex e-con-boxed e-con e-parent\" data-id=\"aef89e6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c6ddc89 elementor-widget elementor-widget-heading\" data-id=\"c6ddc89\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Why are these Changes to the ESRS Topic Structure Being Proposed?\n<div><span style=\"font-size: 2.66667rem;font-style: inherit\"><\/span><\/div><\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b2d326 elementor-widget elementor-widget-text-editor\" data-id=\"7b2d326\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The European Commission and EFRAG aim to achieve the following with the restructuring under the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-omnibus-what-the-eu-proposal-means-for-companies\/\">Omnibus Proposal<\/a>:<\/p><ol><li><strong>Reduce complexity<\/strong>: Especially for SMEs, who might be overwhelmed by the CSRD reporting obligation, the reduction of the ESRS topic structure offers a simplification.<\/li><li><b>Create more flexibility<\/b>: Companies should no longer tick off rigid checklists but identify relevant topics for their context. They can choose between a top-down and a bottom-up approach for identifying material topics. <\/li><li><b>Strengthen Double Materiality Assesment (DMA)<\/b>: Companies must prioritize for themselves, through the <a href=\"https:\/\/csr-tools.com\/en\/materiality-analysis\/\">Materiality Assessment<\/a>, which topics are material to them and thus subject to reporting.<\/li><\/ol>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-f4b4b3b e-flex e-con-boxed e-con e-parent\" data-id=\"f4b4b3b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b2342f8 elementor-widget elementor-widget-heading\" data-id=\"b2342f8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Who is this Relevant for?<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a73557 elementor-widget elementor-widget-text-editor\" data-id=\"9a73557\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<ul><li><b>SMEs and mid-sized companies<\/b> that will no longer fall under the CSRD obligation in the future but still wish to publish a simplified sustainability report on a voluntary basis (e.g., <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/the-vsme-standard-why-it-is-gaining-in-importance\/\">VSME Standard<\/a>) \u2192 fewer detailed requirements, but more self-responsibility.<\/li><li><b>Large companies<\/b> that must report comprehensively under the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/corporate-sustainability-reporting-directive-csrd-explained-simply\/\">CSRD<\/a> \u2192 they benefit from a clearer structure but must carefully assess whether removed details remain material for their industry.<\/li><li><b><a href=\"https:\/\/csr-tools.com\/en\/blog-en\/best-csrd-consulting-large-consulting-firms-vs-freelancers\/\">CSRD consultancies<\/a>, <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/software-en\/top-8-esg-software-solutions-for-more-sustainability-in-2024\/\">ESG software providers<\/a><\/b> (such as <a href=\"https:\/\/materialitymaster.com\/\" target=\"_blank\" rel=\"noopener\">Materiality Master<\/a>) <b>and <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/csrd-audit-everything-about-the-audit-of-the-sustainability-report\/\">auditors<\/a>,<\/b> who need to adapt their tools and processes.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59fbc07 e-flex e-con-boxed e-con e-parent\" data-id=\"59fbc07\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f04b320 elementor-widget elementor-widget-heading\" data-id=\"f04b320\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Important: the Topic Structure is not yet Final<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25f186d elementor-widget elementor-widget-text-editor\" data-id=\"25f186d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The changes are still in the proposal stage (Exposure Draft July 2025) as of August 2025. A final adoption is still pending. However, companies should already familiarize themselves with the possible changes to be prepared, especially regarding the <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/create-a-materiality-analysis-according-to-csrd-in-4-steps\/\">execution of the Double Materiality Assesment<\/a> and internal processes.  <\/p><p>Note: The adjustment of the ESRS topic structure is just one of numerous <a href=\"https:\/\/csr-tools.com\/en\/blog-en\/sustainability-reporting\/the-esrs-adjustments-to-the-double-materiality-assessment\/\">proposed changes in the ESRS Set 1 Exposure Draft<\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-417e738 e-flex e-con-boxed e-con e-parent\" data-id=\"417e738\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-fbb9c45 elementor-widget elementor-widget-heading\" data-id=\"fbb9c45\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Detailed Overview of all Changes in the ESRS Topic Structure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7ad6d8b elementor-widget elementor-widget-html\" data-id=\"7ad6d8b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<table>\n  <thead>\n    <tr>\n      <th style=\"width:18%\">ESRS topic<\/th>\n      <th style=\"width:28%\">Original sub-sub-topic<\/th>\n      <th style=\"width:28%\">New mapping in 2025 proposal<\/th>\n      <th style=\"width:12%\">Status \/ change<\/th>\n      <th style=\"width:14%\">Note \/ rationale<\/th>\n    <\/tr>\n  <\/thead>\n  <tbody>\n    <!-- E1 -->\n    <tr><td>E1 Climate change<\/td><td>Climate change mitigation<\/td><td>Climate change mitigation<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>E1 Climate change<\/td><td>Climate change adaptation<\/td><td>Climate change adaptation<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>E1 Climate change<\/td><td>Energy<\/td><td>Energy<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n\n    <!-- E2 -->\n    <tr><td>E2 Pollution<\/td><td>Pollution of air<\/td><td>Pollution of air<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>E2 Pollution<\/td><td>Pollution of water<\/td><td>Pollution of water<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>E2 Pollution<\/td><td>Pollution of soil<\/td><td>Pollution of soil<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>E2 Pollution<\/td><td>Pollution of living organisms and food resources<\/td><td>Removed<\/td><td>Removed<\/td><td>No disclosure \/ too sector-specific<\/td><\/tr>\n    <tr><td>E2 Pollution<\/td><td>Substances of concern<\/td><td>Substances of concern (incl. very high concern)<\/td><td>Merged<\/td><td>Merged with \u201cvery high concern\u201d<\/td><\/tr>\n    <tr><td>E2 Pollution<\/td><td>Substances of very high concern<\/td><td>Substances of concern (incl. very high concern)<\/td><td>Merged<\/td><td>Merged into \u201cconcern\u201d<\/td><\/tr>\n    <tr><td>E2 Pollution<\/td><td>Microplastics<\/td><td>Microplastics<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n\n    <!-- E3 -->\n    <tr><td>E3 Water & marine resources<\/td><td>Water consumption<\/td><td>Water consumption (now sub-topic)<\/td><td>Moved<\/td><td>From sub-sub \u2192 sub-topic<\/td><\/tr>\n    <tr><td>E3 Water & marine resources<\/td><td>Water withdrawals<\/td><td>Water withdrawals (now sub-topic)<\/td><td>Moved<\/td><td>From sub-sub \u2192 sub-topic<\/td><\/tr>\n    <tr><td>E3 Water & marine resources<\/td><td>Water discharges<\/td><td>Water discharges (now sub-topic)<\/td><td>Moved<\/td><td>From sub-sub \u2192 sub-topic<\/td><\/tr>\n    <tr><td>E3 Water & marine resources<\/td><td>Water discharges into oceans<\/td><td>Removed<\/td><td>Removed<\/td><td>Covered via ESRS 1<\/td><\/tr>\n    <tr><td>E3 Water & marine resources<\/td><td>Water storage<\/td><td>Water storage<\/td><td>New<\/td><td>Newly introduced<\/td><\/tr>\n    <tr><td>E3 Water & marine resources<\/td><td>Extraction & use of marine resources<\/td><td>Moved to E5<\/td><td>Moved<\/td><td>Now in E5<\/td><\/tr>\n        <!-- E4 -->\n    <tr><td rowspan=\"6\">E4 Biodiversity & ecosystems<br><small>(Direct drivers of biodiversity loss)<\/small><\/td><td>Climate change<\/td><td>Drivers of biodiversity & ecosystem change (terrestrial & marine)<\/td><td>Consolidated<\/td><td>Marine drivers added<\/td><\/tr>\n    <tr><td>Land-use change; freshwater\/sea-use change<\/td><td>Drivers of biodiversity & ecosystem change<\/td><td>Consolidated<\/td><td>Broader scope<\/td><\/tr>\n    <tr><td>Direct exploitation<\/td><td>Drivers of biodiversity & ecosystem change<\/td><td>Consolidated<\/td><td>Broader scope<\/td><\/tr>\n    <tr><td>Invasive alien species<\/td><td>Drivers of biodiversity & ecosystem change<\/td><td>Consolidated<\/td><td>Broader scope<\/td><\/tr>\n    <tr><td>Pollution<\/td><td>Drivers of biodiversity & ecosystem change<\/td><td>Consolidated<\/td><td>Broader scope<\/td><\/tr>\n    <tr><td>Other<\/td><td>Drivers of biodiversity & ecosystem change<\/td><td>Consolidated<\/td><td>Broader scope<\/td><\/tr>\n\n    <tr><td rowspan=\"5\">E4 Biodiversity & ecosystems<br><small>(State of species \u2013 examples)<\/small><\/td><td>Species population size (example)<\/td><td>Removed<\/td><td>Example removed<\/td><td>Examples deleted<\/td><\/tr>\n    <tr><td>Species extinction risk (example)<\/td><td>Removed<\/td><td>Example removed<\/td><td>Examples deleted<\/td><\/tr>\n    <tr><td>Land degradation (example)<\/td><td>Removed<\/td><td>Example removed<\/td><td>Examples deleted<\/td><\/tr>\n    <tr><td>Desertification (example)<\/td><td>Removed<\/td><td>Example removed<\/td><td>Examples deleted<\/td><\/tr>\n    <tr><td>Soil sealing (example)<\/td><td>Removed<\/td><td>Example removed<\/td><td>Examples deleted<\/td><\/tr>\n\n    <tr><td>E4 Biodiversity & ecosystems<\/td><td>Ecosystem services<\/td><td>Ecosystem services<\/td><td>Unchanged<\/td><td>Editorial<\/td><\/tr>\n\n    <!-- E5 -->\n    <tr><td>E5 Circular economy<\/td><td>Resource inflows incl. resource use<\/td><td>Resource inflows<\/td><td>Edited<\/td><td>\u201cincl. use\u201d removed<\/td><\/tr>\n    <tr><td>E5 Circular economy<\/td><td>Resource outflows: products & materials<\/td><td>Resource outflows: products & services<\/td><td>Expanded<\/td><td>Services added<\/td><\/tr>\n    <tr><td>E5 Circular economy<\/td><td>Waste<\/td><td>Waste<\/td><td>Unchanged<\/td><td>Editorial<\/td><\/tr>\n    <tr><td>E5 Circular economy<\/td><td>Marine resources (from E3)<\/td><td>Marine resources<\/td><td>Moved<\/td><td>Integrated here<\/td><\/tr>\n        <!-- S1 -->\n    <tr><td>S1 Own workforce<\/td><td>Secure employment<\/td><td>Merged into new combined S1\/S2 block \u201cOwn workforce & workers in the value chain\u201d<\/td><td>Merged<\/td><td>S1+S2 combined<\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Working time<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Adequate wages<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Social dialogue<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Freedom of association; works councils; rights<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Collective bargaining (incl. coverage)<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Work-life balance<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Health and safety<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Gender equality & equal pay<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Training & skills development<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Employment & inclusion of persons with disabilities<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Measures against violence & harassment<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Diversity<\/td><td>Merged into S1\/S2 block<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Child labour<\/td><td>Merged into S1\/S2 block (other labour-related rights)<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Forced labour<\/td><td>Merged into S1\/S2 block (other labour-related rights)<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Adequate housing<\/td><td>Merged into S1\/S2 block (other labour-related rights)<\/td><td>Merged<\/td><td><\/td><\/tr>\n    <tr><td>S1 Own workforce<\/td><td>Privacy<\/td><td>Merged into S1\/S2 block (other labour-related rights)<\/td><td>Merged<\/td><td><\/td><\/tr>\n\n    <!-- S2 -->\n    <tr><td>S2 Workers in the value chain<\/td><td>(Analogous to S1: all sub-sub-topics)<\/td><td>Integrated into S1\/S2 combined block<\/td><td>Merged<\/td><td><\/td><\/tr>\n        <!-- S3 -->\n    <tr><td>S3 Affected communities<\/td><td>Adequate housing<\/td><td>Economic, social & cultural rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Adequate food<\/td><td>Economic, social & cultural rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Water & sanitation<\/td><td>Economic, social & cultural rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Land-related impacts<\/td><td>Economic, social & cultural rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Security-related impacts<\/td><td>Economic, social & cultural rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n\n    <tr><td>S3 Affected communities<\/td><td>Freedom of expression<\/td><td>Civil & political rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Freedom of assembly<\/td><td>Civil & political rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Impacts on human rights defenders<\/td><td>Civil & political rights<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n\n    <tr><td>S3 Affected communities<\/td><td>Free, prior and informed consent (FPIC)<\/td><td>Rights of indigenous peoples<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Self-determination<\/td><td>Rights of indigenous peoples<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n    <tr><td>S3 Affected communities<\/td><td>Cultural rights<\/td><td>Rights of indigenous peoples<\/td><td>Unchanged<\/td><td><\/td><\/tr>\n\n    <!-- S4 -->\n    <tr><td>S4 Consumers & end-users<\/td><td>Privacy<\/td><td>Information-related impacts<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S4 Consumers & end-users<\/td><td>Freedom of expression<\/td><td>Information-related impacts<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S4 Consumers & end-users<\/td><td>Access to information<\/td><td>Information-related impacts<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n\n    <tr><td>S4 Consumers & end-users<\/td><td>Health & safety<\/td><td>Personal safety<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S4 Consumers & end-users<\/td><td>Security of person<\/td><td>Personal safety<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S4 Consumers & end-users<\/td><td>Protection of children<\/td><td>Personal safety<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n\n    <tr><td>S4 Consumers & end-users<\/td><td>Non-discrimination<\/td><td>Social inclusion<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S4 Consumers & end-users<\/td><td>Access to products & services<\/td><td>Social inclusion<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>S4 Consumers & end-users<\/td><td>Responsible marketing practices<\/td><td>Social inclusion<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n\n    <!-- G1 -->\n    <tr><td>G1 Business conduct<\/td><td>Corporate culture<\/td><td>Corporate culture (incl. anti-corruption, whistleblowers, animal welfare)<\/td><td>Consolidated<\/td><td>Integrated<\/td><\/tr>\n    <tr><td>G1 Business conduct<\/td><td>Corruption & bribery<\/td><td>Corporate culture<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>G1 Business conduct<\/td><td>Whistleblowers protection<\/td><td>Corporate culture<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>G1 Business conduct<\/td><td>Animal welfare<\/td><td>Corporate culture<\/td><td>Consolidated<\/td><td><\/td><\/tr>\n    <tr><td>G1 Business conduct<\/td><td>Political influence & lobbying<\/td><td>Political influence & lobbying (editorial)<\/td><td>Unchanged<\/td><td>Minor edits<\/td><\/tr>\n    <tr><td>G1 Business conduct<\/td><td>Supplier relationships incl. payment practices<\/td><td>Supplier relationships (editorial)<\/td><td>Unchanged<\/td><td>Minor edits<\/td><\/tr>\n  <\/tbody>\n<\/table>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fc59afb e-flex e-con-boxed e-con e-parent\" data-id=\"fc59afb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-57a173d elementor-widget elementor-widget-heading\" data-id=\"57a173d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Conclusion on the Updated ESRS Structure<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a8acb8 elementor-widget elementor-widget-text-editor\" data-id=\"3a8acb8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The planned ESRS streamlining brings opportunities and risks for companies:<\/p>\n<ul>\n<li><b>Opportunity<\/b>: Less complexity and clearer structure.<\/li>\n<li><b>Risk<\/b>: Existing Materiality Assessments should be adapted to the new ESRS topic structure.<\/li>\n<\/ul>\n<p>Companies should <b>closely follow developments<\/b> (e.g., stay up-to-date with the <a href=\"https:\/\/csrd.substack.com\/\">CSRD Compass Newsletter<\/a>), <b>update their Double Materiality Assesment<\/b>, and check whether removed sub-topics (e.g., organisms, animal welfare) remain reportable for their industry.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>The European Sustainability Reporting Standards (ESRS) form the core of the EU&#8217;s Corporate Sustainability Reporting Directive (CSRD). Previously, the structure [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":8432,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[22,10,11,5,6],"tags":[],"class_list":["post-8466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","category-csrd-blog","category-esrs-blog","category-nachhaltigkeitsberichterstattung","category-wesentlichkeit"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.2 - 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