Topic

ESRS use the terms sustainability ‘topic’ and ‘sub-topic’ understood as synonymous with the terms sustainability matters or ‘sustainability factors’. Disclosures in ESRS are structured into topics. A topic is further disaggregated in sub-topics. In ESRS, the term ‘topic’ is used to indicate either a topic or a sub-topic, depending on the most appropriate level of granularity needed to meet the respective disclosure objective.