Sustainability matters

1. Financial reporting - risk management - ESG - sustainability reporting - European Sustainability Reporting Standards (ESRS).

In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define sustainability matters to include:

• Environmental concerns
• Social concerns
• Human rights
• Governance factors and
• Sustainability factors

In turn, sustainability factors include:

• Environmental matters
• Social matters
• Employee matters
• Respect for human rights
• Anti‐corruption matters and
• Anti‐bribery matters.

(Sources - Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission; and EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector.)

2. Sustainability reporting - risk management.

More generally, any categorisation in other contexts, whether defined more broadly or more narrowly.

See also

• Double materiality
• ESG
• European Commission
• European Financial Reporting Advisory Group (EFRAG)
• European Sustainability Reporting Standards (ESRS)
• Financial materiality
• Financial reporting
• Guidance
• Impact
• Impact materiality
• Material
• Materiality
• Materiality assessment
• Risk
• Risk management
• Sustainability
• Sustainability reporting
• Sustainability statement

Other resources

• Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission
• EFRAG Implementation Guidance - Materiality Assessment
• EU Regulation 2019/2088 - Sustainability‐related disclosures in the financial services sector