Each fields comprises one or several topics, which are linked to ESRS topics. The following tables shows the mapping of topics to fields.

s4m Field s4m Topic s4m Topic Description ESRS ID ESRS Topic
Overarching Strategy Sustainable transformation strategy of the company ESRS 1 General Requirements
Overarching Implementation Overarching implementation measures for sustainable transformation in the company ESRS 2 General Disclosures
Climate Climate protection Transformation to a climate-neutral economy and society ESRS E1 Climate Change
Climate Climate adaptation Adapting to climate change, minimizing climate risks, and building climate resilience ESRS E1 Climate Change
Resources Circular economy Transformation into a resource-conserving circular economy ESRS E5 Resource Use and Circular Economy
Resources Water Protection of water and maritime resources ESRS E3 Water and Marine Resources
Nature Pollution Minimization of pollutant emissions to soil, water and air ESRS E2 Pollution
Nature Biodiversity Protection and regeneration of ecosystems and species via sustainable land use ESRS E4 Biodiversity and Ecosystems
Value chain Employees Sustainable working conditions and positive development for own employees ESRS S1 Own Workforce
Value chain Supply chain Positive social impacts among partners in the supply chain and ensuring human rights ESRS S2 Workers in the Value Chain
Society Communities Positive social impact on communities at company sites and in the supply chain ESRS S3 Affected Communities
Society End customers Positive social impact on end customers of products and services ESRS S4 Consumers and End-Users
Governance Conduct Lawful conduct and preventive anti-corruption and anti-money laundering management ESRS G1 Business Conduct