Below your find the list of included topics, topic description as well as references to the EU Europen Sustainability Reporting Standards (ESRS) and the Voluntary Sustainability Reporting Standard for SME (VSME).

s4m Field s4m Topic s4m Topic Description ESRS ID ESRS Topic VSME Module
Cross-cutting Business Summarizing the core business and business model of the company together with key business indicators and activities ESRS 2 General Disclosures B1, C1, C8
Cross-cutting Sustainability Sustainability summary across all fields and including highlights and standards achieved ESRS 2 General Disclosures C1, C2
Cross-cutting Management Summarizing sustainabily management elements
in the company ESRS 2 General Disclosures C1, C2
Climate Climate protection Transformation to a climate-neutral economy and society ESRS E1 Climate Change B3, C3
Climate Climate adaptation Adapting to climate change, minimizing climate risks, and building climate resilience ESRS E1 Climate Change C4
Resources Circular economy Transformation into a resource-conserving circular economy ESRS E5 Resource Use and Circular Economy B7
Resources Water Protection of water and maritime resources ESRS E3 Water and Marine Resources B6
Nature Pollution Minimization of pollutant emissions to soil, water and air ESRS E2 Pollution B4
Nature Biodiversity Protection and regeneration of ecosystems and species via land use and biobased product use ESRS E4 Biodiversity and Ecosystems B5
Work Employees Sustainable working conditions and positive development for own employees ESRS S1 Own Workforce B8, B9, B10,
C5, C6, C7, C9
Work Supplier Positive social impacts among partners in the supply chain and ensuring human rights ESRS S2 Workers in the Value Chain C1
Society Communities Positive social impact on communities at company sites and in the supply chain ESRS S3 Affected Communities C7
Society End-consumers Positive social impact on end-customers of products and services ESRS S4 Consumers and End-Users C7
Conduct Business conduct Lawful conduct and preventive anti-corruption and anti-bribery compliance management ESRS G1 Business Conduct B11

Legend VSME modules: B - Basic module, C - Comprehensive module