Full definition
Structure: 2 cross-cutting standards (ESRS 1 ‘General Requirements’ and ESRS 2 ‘General Disclosures’) + 10 topical standards. Environment: E1 Climate, E2 Pollution, E3 Water, E4 Biodiversity, E5 Circular Economy. Social: S1 Own Workforce, S2 Value Chain, S3 Communities, S4 Consumers. Governance: G1 Business Conduct. ESRS E1 requires ~50 climate datapoints.