The model comprises six fields: Climate, Resources, Nature, Value Chain, Society, and Governance, along with an overarching field called Cross-cutting Issues. These transformation fields encompass 12 ESRS topics, each containing further criteria and key figures. From this comprehensive framework, fields, topics, and criteria particularly relevant to each industry are selected. The detailed structure of the model is outlined below.
Topics (ESRS): Climate protection (E1) and climate adaptation (E1)
Description: The world faces significant challenges in climate protection. Current measures fall short of achieving the Paris Agreement's goal of limiting global warming to well below 2°C—we're on track for a 3°C increase, heightening the risk of climate system tipping points. Achieving climate neutrality requires rapid decarbonization across energy, buildings, transport, industry, and agriculture sectors. Climate adaptation is becoming increasingly urgent, necessitating robust risk management and protective measures. Companies can contribute significantly through their own initiatives, partnerships, and climate-friendly products. Many sectors already have cost-effective, scalable solutions available. The key now is swift and bold implementation.
Selected criteria: Renewable energies, energy efficiency, industrial processes, carbon footprint, mobility and travel, transportation, climate-neutral operation, CO₂ removal, smart grid, energy storage, climate solutions and advice, climate communication, agricultural emissions, climate risks, climate resilience
Topics (ESRS): Circular economy (E5) and water (E3)
Description: Resource management poses significant challenges. The proportion of recycled raw materials remains low, and industrialized countries like Germany consume resources faster than they can be naturally regenerated. A shift towards resource-conserving cycles—both biological and technical—is crucial. Companies contribute through initiatives such as Cradle-to-Cradle® design, recyclable materials, and circular business models (Reduce, Reuse, Recycle). Water consumption and the implementation of water cycles are gaining importance in the context of the climate crisis.
Selected criteria: Circular solutions, circular design, materials, packaging, waste prevention, resource efficiency, reuse and recycling, sharing, water conservation, water cycles
Topics (ESRS): Biodiversity (E2) and pollutants (E4)
Description: The Nature field focuses on regenerating ecosystems and preserving biodiversity. Rapid loss of land, forests, and species—due to palm oil and soy cultivation, as well as intensive livestock farming—poses a significant threat. The climate crisis further endangers soils, forests, and marine ecosystems. Environmental harm is exacerbated by pollutants such as plastic in water bodies and air pollution from traffic. A shift towards sustainable use and reduced pressure on natural areas, for instance through meat alternatives, can significantly contribute to nature preservation.
Selected criteria: Soil pollutants, water pollutants, air pollutants, hazardous substances, plant-based nutrition, food waste, animal welfare, land sealing, ecosystems, biodiversity
Topics (ESRS): Employees (S1) and supply chain (S2)
Description: The value chain field aims to ensure fair treatment of people throughout the entire value chain—from raw material sourcing to recycling. This encompasses fair value sharing, human rights compliance, and decent working conditions. Many workers face exploitative wages and unhealthy conditions, particularly in textile factories and ore mines. Companies can drive positive change through fair partnerships, selecting conflict-free materials, and prioritizing certified suppliers, thus contributing to global social development.
Selected criteria: Working conditions, equal opportunities, training, human rights, cooperation
Topics (ESRS): Communities (S3) and end customers (S4)
Description: The Society field encompasses a company's social impact on local communities and end customers. Companies can positively influence communities through local engagement, though challenges arise, for instance, when raw material extraction affects indigenous groups. Regarding end customers, companies address areas such as affordable housing, education, and data protection. Social measures and social businesses foster cohesion and positive development through targeted, socially oriented solutions.