Glossary
2025 Draft Simplified ESRS

Site

Sites are physical locations:

(a) where an undertaking or value chain actors operate and where dependencies and impacts are likely to occur. Examples include factories, farms, mines, offices or service centres, infrastructure or facilities, fishing grounds, subsurface infrastructures under the land or seabed surface, such as underground mining tunnels, cables, and pipeline or value chain nodes; or

(b) with a unique combination of soil, climate, topography, hydrology, and other physical and biological factors.

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