What do my results mean?

If a material impact, risk or opportunity has been identified for an ESG topic, that topic is considered material for your organization. Ensure that your final topics are validated by the responsible project team and/or approved by the board. Based on this, you can determine the reporting scope. For each material topic, you will have to disclose policies, actions and targets, as well as any relevant metrics.

For example, if you determined that the health and safety or your employees is material due to their exposure to harmful chemical substances, you will need to disclose ESRS S1-1 Policies, S1-4 Actions, S1-5 Targets and S1-14 Health and safety metrics. For material topics that are not covered by a topical standard, you will still need to disclose your policies, actions and targets, as well as any relevant metrics, in accordance with the minimum disclosure requirements outlined in the ESRS.

You also have to report on the materiality assessment process and outcomes according to ESRS 2 General disclosures IRO-1, IRO-2 and SBM-3.