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enterprise-addons/esg_csrd/data/esg.esrs.csv
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id,code,section,dr,name,category
E1-1,E1-1,E1,E1-1,Transition plan for climate change mitigation,1_environment
E1-2,E1-2,E1,E1-2,Policies related to climate change mitigation and adaptation,1_environment
E1-3,E1-3,E1,E1-3,Actions and resources in relation to climate change policies,1_environment
E1-4,E1-4,E1,E1-4,Targets related to climate change mitigation and adaptation,1_environment
E1-5,E1-5,E1,E1-5,Energy consumption and mix,1_environment
E1-6,E1-6,E1,E1-6,"Gross Scopes 1, 2, 3 and total GHG emissions",1_environment
E1-7,E1-7,E1,E1-7,GHG removals and GHG mitigation projects financed through carbon credits,1_environment
E1-8,E1-8,E1,E1-8,Internal carbon pricing,1_environment
E1-9,E1-9,E1,E1-9,Potential financial effects from material climate risks and opportunities,1_environment
E2-1,E2-1,E2,E2-1,Policies related to pollution,1_environment
E2-2,E2-2,E2,E2-2,Actions and resources related to pollution,1_environment
E2-3,E2-3,E2,E2-3,Targets related to pollution,1_environment
E2-4,E2-4,E2,E2-4,"Pollution of air, water and soil",1_environment
E2-5,E2-5,E2,E2-5,Substances of concern and substances of very high concern (SVHC),1_environment
E2-6,E2-6,E2,E2-6,"Potential financial effects from pollution-related impacts, risks, and opportunities",1_environment
E3-1,E3-1,E3,E3-1,Policies related to water and marine resources,1_environment
E3-2,E3-2,E3,E3-2,Actions and resources related to water and marine resources,1_environment
E3-3,E3-3,E3,E3-3,Targets related to water and marine resources,1_environment
E3-4,E3-4,E3,E3-4,Water consumption,1_environment
E3-5,E3-5,E3,E3-5,"Potential financial effects from water and marine resources-related impacts, risks, and opportunities",1_environment
E4-1,E4-1,E4,E4-1,Transition plan on biodiversity and ecosystems,1_environment
E4-2,E4-2,E4,E4-2,Policies related to biodiversity and ecosystems,1_environment
E4-3,E4-3,E4,E4-3,Actions and resources related to biodiversity and ecosystems,1_environment
E4-4,E4-4,E4,E4-4,Targets related to biodiversity and ecosystems,1_environment
E4-5,E4-5,E4,E4-5,Impact metrics related to biodiversity and ecosystems change,1_environment
E4-6,E4-6,E4,E4-6,Potential financial effects from biodiversity-related risks and opportunities,1_environment
E5-1,E5-1,E5,E5-1,Policies related to resource use and circular economy,1_environment
E5-2,E5-2,E5,E5-2,Actions and resources related to resource use and circular economy,1_environment
E5-3,E5-3,E5,E5-3,Targets related to resource use and circular economy,1_environment
E5-4,E5-4,E5,E5-4,Resource inflows,1_environment
E5-5,E5-5,E5,E5-5,Resource outflows (products and waste),1_environment
E5-6,E5-6,E5,E5-6,"Potential financial effects from resource use and circular economy-related impacts, risks and opportunities",1_environment
S1-1,S1-1,S1,S1-1,Policies related to own workforce,2_social
S1-2,S1-2,S1,S1-2,Processes for engaging with own workforce and workers' representatives about impacts,2_social
S1-3,S1-3,S1,S1-3,Processes to remediate negative impacts and channels for own workforce to raise concerns,2_social
S1-4,S1-4,S1,S1-4,Taking action on material impacts on own workforce,2_social
S1-5,S1-5,S1,S1-5,"Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities",2_social
S1-6,S1-6,S1,S1-6,Characteristics of the undertaking's employees,2_social
S1-7,S1-7,S1,S1-7,Characteristics of non-employees workers in the undertaking's own workforce,2_social
S1-8,S1-8,S1,S1-8,Collective bargaining coverage and social dialogue,2_social
S1-9,S1-9,S1,S1-9,Diversity metrics,2_social
S1-10,S1-10,S1,S1-10,Adequate wages,2_social
S1-11,S1-11,S1,S1-11,Social protection,2_social
S1-12,S1-12,S1,S1-12,Persons with disabilities,2_social
S1-13,S1-13,S1,S1-13,Training and skills development metrics,2_social
S1-14,S1-14,S1,S1-14,Health and safety metrics,2_social
S1-15,S1-15,S1,S1-15,Work-life balance metrics,2_social
S1-16,S1-16,S1,S1-16,Remuneration metrics (pay gap and total remuneration),2_social
S1-17,S1-17,S1,S1-17,"Incidents, complaints and severe human rights impacts",2_social
S2-1,S2-1,S2,S2-1,Policies related to value-chain workers,2_social
S2-2,S2-2,S2,S2-2,Processes for engaging with value-chain workers about impacts,2_social
S2-3,S2-3,S2,S2-3,Channels for value-chain workers to raise concerns,2_social
S2-4,S2-4,S2,S2-4,Targets related to value-chain workers,2_social
S2-5,S2-5,S2,S2-5,Actions on material impacts and effectiveness,2_social
S2-6,S2-6,S2,S2-6,Approaches to mitigating risks and pursuing opportunities,2_social
S3-1,S3-1,S3,S3-1,Policies related to affected communities,2_social
S3-2,S3-2,S3,S3-2,Processes for engaging with affected communities about impacts,2_social
S3-3,S3-3,S3,S3-3,Processes to remediate negative impacts and channels for affected communities to raise concerns,2_social
S3-4,S3-4,S3,S3-4,Taking action on material impacts and effectiveness,2_social
S3-5,S3-5,S3,S3-5,Targets related to affected communities,2_social
S4-1,S4-1,S4,S4-1,Policies related to consumers and end-users,2_social
S4-2,S4-2,S4,S4-2,Processes for engaging with consumers about impacts,2_social
S4-3,S4-3,S4,S4-3,Channels for consumers to raise concerns,2_social
S4-4,S4-4,S4,S4-4,Targets related to consumers,2_social
S4-5,S4-5,S4,S4-5,Taking action on material impacts and effectiveness,2_social
S4-6,S4-6,S4,S4-6,Approaches to mitigating risks and pursuing opportunities,2_social
G1-1,G1-1,G1,G1-1,Policies related to corporate culture and business conduct ,3_governance
G1-2,G1-2,G1,G1-2,Management of relationships with suppliers,3_governance
G1-3,G1-3,G1,G1-3,Prevention and detection of corruption and bribery,3_governance
G1-4,G1-4,G1,G1-4,Confirmed incidents of corruption or bribery,3_governance
G1-5,G1-5,G1,G1-5,Political influence and lobbying activities,3_governance
G1-6,G1-6,G1,G1-6,Payment practices,3_governance