Skip to content
Home » Blog » Corporate Reporting » The 94 Topics of the Materiality Analysis of CSRD

The 94 Topics of the Materiality Analysis of CSRD

The materiality analysis is the process by which the undertaking determines material matters and material information to be reported on in its sustainability statement. The performance of an objective materiality assessment is pivotal to sustainability reporting which shall include relevant and faithful information about all impacts, risks and opportunities (IROs) across environmental, social and governance matters determined to be material from the impact materiality perspective or the financial materiality perspective or both.

The materiality assessment process shall be designed to identify all material impacts, risks and opportunities and consequently also to exclude those that are not material. A materiality assessment that would meet the requirements of ESRS could include the following steps:

  1. understanding the context and definition of the stakeholder engagement strategy;
  2. identification of the list of potential material sustainability matters and impacts, risks and opportunities; and
  3. determination of the final list of material matters based on an assessment of the materiality of the impacts, risks and opportunities.

The following 94 topics (including Sub-Topics and Sub-Sub Topics) are to be evaluated:

ESRSTopicSub Topics and Sub-Sub Topics
ESRS E1Climate changeClimate change adaptation
ESRS E1Climate changeClimate change mitigation
ESRS E1Climate changeEnergy
ESRS E2PollutionPollution of air
ESRS E2PollutionPollution of water
ESRS E2PollutionPollution of soil
ESRS E2PollutionPollution of living organisms and food resources
ESRS E2PollutionSubstances of concern
ESRS E2PollutionSubstances of very high concern
ESRS E2PollutionMicroplastics
ESRS E3Water and marine resourcesWater Water consumption
ESRS E3Water and marine resourcesWater Water withdrawals
ESRS E3Water and marine resourcesWater Water discharges
ESRS E3Water and marine resourcesMarine resources Water discharges in the oceans
ESRS E3Water and marine resourcesMarine resources Extraction and use of marine resources
ESRS E4Biodiversity and ecosystemsDirect impact drivers of biodiversity loss Climate Change
ESRS E4Biodiversity and ecosystemsDirect impact drivers of biodiversity loss Land-use change, fresh water-use change and sea-use change
ESRS E4Biodiversity and ecosystemsDirect impact drivers of biodiversity loss Direct exploitation
ESRS E4Biodiversity and ecosystemsDirect impact drivers of biodiversity loss Invasive alien species
ESRS E4Biodiversity and ecosystemsDirect impact drivers of biodiversity loss Pollution
ESRS E4Biodiversity and ecosystemsDirect impact drivers of biodiversity loss Others
ESRS E4Biodiversity and ecosystemsImpacts on the state of species Examples:
ESRS E4Biodiversity and ecosystemsImpacts on the state of species Species population size
ESRS E4Biodiversity and ecosystemsImpacts on the state of species Species global extinction risk
ESRS E4Biodiversity and ecosystemsImpacts on the extent and condition of ecosystems Examples:
ESRS E4Biodiversity and ecosystemsImpacts on the extent and condition of ecosystems Land degradation
ESRS E4Biodiversity and ecosystemsImpacts on the extent and condition of ecosystems Desertification
ESRS E4Biodiversity and ecosystemsImpacts on the extent and condition of ecosystems Soil sealing
ESRS E4Biodiversity and ecosystemsImpacts and dependencies on ecosystem services
ESRS E5Circular economyResources inflows, including resource use
ESRS E5Circular economyResource outflows related to products and services
ESRS E5Circular economyWaste
ESRS S1Own workforceWorking conditions Secure employment
ESRS S1Own workforceWorking conditions Working time
ESRS S1Own workforceWorking conditions Adequate wages
ESRS S1Own workforceWorking conditions Social dialogue
ESRS S1Own workforceWorking conditions Freedom of association, the existence of works councils and the information, consultation and participation rights of workers
ESRS S1Own workforceWorking conditions Collective bargaining, including rate of workers covered by collective agreements
ESRS S1Own workforceWorking conditions Work-life balance
ESRS S1Own workforceWorking conditions Health and safety
ESRS S1Own workforceEqual treatment and opportunities for all Gender equality and equal pay for work of equal value
ESRS S1Own workforceEqual treatment and opportunities for all Training and skills development
ESRS S1Own workforceEqual treatment and opportunities for all Employment and inclusion of persons with disabilities
ESRS S1Own workforceEqual treatment and opportunities for all Measures against violence and harassment in the workplace
ESRS S1Own workforceEqual treatment and opportunities for all Diversity
ESRS S1Own workforceOther work-related rights Child labour
ESRS S1Own workforceOther work-related rights Forced labour
ESRS S1Own workforceOther work-related rights Adequate housing
ESRS S1Own workforceOther work-related rights Privacy
ESRS S2Workers in the value chainWorking conditions Secure employment
ESRS S2Workers in the value chainWorking conditions Working time
ESRS S2Workers in the value chainWorking conditions Adequate wages
ESRS S2Workers in the value chainWorking conditions Social dialogue
ESRS S2Workers in the value chainWorking conditions Freedom of association, including the existence of work councils
ESRS S2Workers in the value chainWorking conditions Collective bargaining
ESRS S2Workers in the value chainWorking conditions Work-life balance
ESRS S2Workers in the value chainWorking conditions Health and safety
ESRS S2Workers in the value chainEqual treatment and opportunities for all Gender equality and equal pay for work of equal value
ESRS S2Workers in the value chainEqual treatment and opportunities for all Training and skills development
ESRS S2Workers in the value chainEqual treatment and opportunities for all The employment and inclusion of persons with disabilities
ESRS S2Workers in the value chainEqual treatment and opportunities for all Measures against violence and harassment in the workplace
ESRS S2Workers in the value chainEqual treatment and opportunities for all Diversity
ESRS S2Workers in the value chainOther work-related rights Child labour
ESRS S2Workers in the value chainOther work-related rights Forced labour
ESRS S2Workers in the value chainOther work-related rights Adequate housing
ESRS S2Workers in the value chainOther work-related rights Water and sanitation
ESRS S2Workers in the value chainOther work-related rights Privacy
ESRS S3Affected communitiesCommunities’ economic, social and cultural rights Adequate housing
ESRS S3Affected communitiesCommunities’ economic, social and cultural rights Adequate food
ESRS S3Affected communitiesCommunities’ economic, social and cultural rights Water and sanitation
ESRS S3Affected communitiesCommunities’ economic, social and cultural rights Land-related impacts
ESRS S3Affected communitiesCommunities’ economic, social and cultural rights Security-related impacts
ESRS S3Affected communitiesCommunities’ civil and political rights Freedom of expression
ESRS S3Affected communitiesCommunities’ civil and political rights Freedom of assembly
ESRS S3Affected communitiesCommunities’ civil and political rights Impacts on human rights defenders
ESRS S3Affected communitiesRights of indigenous peoples Free, prior and informed consent
ESRS S3Affected communitiesRights of indigenous peoples Self-determination
ESRS S3Affected communitiesRights of indigenous peoples Cultural rights
ESRS S4Consumers and end- usersInformation-related impacts for consumers and/or end-users Privacy
ESRS S4Consumers and end- usersInformation-related impacts for consumers and/or end-users Freedom of expression
ESRS S4Consumers and end- usersInformation-related impacts for consumers and/or end-users Access to (quality) information
ESRS S4Consumers and end- usersPersonal safety of consumers and/or end-users Health and safety
ESRS S4Consumers and end- usersPersonal safety of consumers and/or end-users Security of a person
ESRS S4Consumers and end- usersPersonal safety of consumers and/or end-users Protection of children
ESRS S4Consumers and end- usersSocial inclusion of consumers and/or end-users Non-discrimination
ESRS S4Consumers and end- usersSocial inclusion of consumers and/or end-users Access to products and services
ESRS S4Consumers and end- usersSocial inclusion of consumers and/or end-users Responsible marketing practices
ESRS G1Business conductCorporate culture
ESRS G1Business conductProtection of whistle-blowers
ESRS G1Business conductAnimal welfare
ESRS G1Business conductPolitical engagement and lobbying activities
ESRS G1Business conductManagement of relationships with suppliers including payment practices
ESRS G1Business conductCorruption and bribery Prevention and detection including training
ESRS G1Business conductCorruption and bribery Incidents

Contact us to set-up the Materiality Analysis according to CSRD and ESRS in Europe.

Related Links:

Leave a reply

Your email address will not be published. Required fields are marked *

Georg Tichy

Georg Tichy

Georg Tichy is a management consultant in Europe, focusing on top-management consultancy, projectmanagement, corporate reporting and fundingsupport. Dr. Georg Tichy is also trainer, lecturer at university and advisor on current economic issues. Contact me or Book a MeetingView Author posts