ESC 1 The company understands its actual and potential impacts on the environment
ESC 1.1 The company monitors the waste generated by its activities and its final destination.
Measure the amount of waste a company creates and avoids. Tracking waste enables the company to take measures that follow the waste hierarchy and food waste hierarchy.
The company measures and records its annual production of hazardous and non-hazardous waste:
a) During the fiscal year preceding Year 0
b) Each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's non-hazardous waste is measured in tonnes and recorded as follows:
a) The total quantity of waste generated
b) The quantity of non-hazardous waste not intended for disposal and its share of:
i) Waste prepared for reuse
ii) Recycled waste
iii) Waste recovered in other ways.
c) The quantity of non-hazardous waste disposed of, including by:
i) Incineration (without energy recovery)
ii) Landfilling
iii) Other disposal methods.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's hazardous waste is measured in tonnes and recorded as follows:
a) The total quantity of hazardous waste generated
b) The quantity of hazardous waste not intended for disposal and its share of:
i) Recycled waste
ii) Waste recovered in another way.
c) The quantity of hazardous waste disposed of, including by:
i) Incineration (without energy recovery)
ii) Landfilling
iii) Other disposal methods.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
1.1.4 If the company produces or markets food products, it also measures (in tonnes):
a) The total quantity of food waste generated
b) The quantity of food waste not intended for disposal, and its quantity:
i) Reused for human consumption or animal feed
ii) Recycled or reused for derivative products
iii) Used for energy recovery
iv) Repurposed in another way.
c) The quantity of food waste disposed of, including by:
i) Incineration (without energy recovery)
ii) Landfilling
iii) Other disposal methods.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company cannot confirm the destination of its waste, it assumes that it is landfilled.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
Before year 0, the Company:
a) monitors and records waste production for all its facilities identified as material in accordance with ESC 1.7
b) has a plan to extend waste production assessment and recording to all remaining facilities.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
By year 5, the Company has completed the assessment and recording of waste production for all facilities.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 37 a, b, c, d 39
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.2 The company monitors its energy consumption.
Measure the company's energy efficiency and track the increase in its renewable energy consumption.
The company measures and records its annual energy consumption:
a) During the fiscal year preceding Year 0.
b) Each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-5 - Energy consumption and mix 37 c ii., iii.
To meet this requirement, BetterBusiness provides you with several practical tools.
1.2.2 The company's energy consumption is measured by:
a) Total energy in gigajoules, watt-hours or multiples
b) Total renewable energy in gigajoules, watt-hours or multiples
c) The percentage of self-generated renewable energy
d) The percentage of renewable electricity
e) Energy intensity, expressed either as:
i) Total energy consumption per million dollars of turnover
ii) Total energy consumption per unit of product or service.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-5 - Energy consumption and mix 37 c ii., iii.
To meet this requirement, BetterBusiness provides you with several practical tools.
1.2.3 Prior to Year 0, the Company shall:
a) Track and record energy consumption for all facilities identified as material in accordance with ESC 1.7
b) Have a plan to extend energy consumption assessment and recording to all remaining facilities.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-5 - Energy consumption and mix 37 c ii., iii.
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
For Year 5, the Company completes the monitoring and recording of energy consumption for all facilities.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement E1-5 - Energy consumption and mix 37 c ii., iii.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.3 The company monitors its water consumption or withdrawal.
Measure the company's water efficiency and track the results of circular water management approaches.
The Company measures and records its annual water consumption or withdrawal (with justification):
a) During the fiscal year preceding Year 0
b) Annually for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E3 - Disclosure Requirement E3-4 - Water consumption 28 a, c 29 (if the company measures water consumption).
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's water consumption or withdrawal is measured by:
a) Total water consumption or withdrawal in cubic metres (m³)
b) The total amount of water recycled and reused in m³
c) Water intensity, expressed either via:
i) Total water consumption or withdrawal in its own facilities in m³ per million dollars of turnover
ii) Total water consumption or withdrawal in its facilities in m³ per unit of product.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E3 - Disclosure Requirement E3-4 - Water consumption 28 a, c 29 (if the company measures water consumption).
To meet this requirement, BetterBusiness provides you with several practical tools.
The company explains why it has chosen to measure either water consumption or water withdrawal.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E3 - Disclosure Requirement E3-4 - Water consumption 28 a, c 29 (if the company measures water consumption).
To meet this requirement, BetterBusiness provides you with several practical tools.
Prior to year 0, the company:
a) tracks and records water consumption or water withdrawal for all its facilities identified as material in accordance with ESC 1.7
b) has a plan to extend tracking and recording of water consumption or water withdrawal to all remaining facilities.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E3 - Disclosure Requirement E3-4 - Water consumption 28 a, c 29 (if the company measures water consumption).
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
By year 5, the Company completes the monitoring and recording of water consumption or water withdrawal for all facilities.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
ESRS E3 - Disclosure Requirement E3-4 - Water consumption 28 a, c 29 (if the company measures water consumption).
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.4 The company identifies its infrastructure in water-stressed areas and monitors their water consumption or withdrawal.
Ensure that the company develops an understanding of the material environmental impacts associated with its direct activities.
The Company identifies all its infrastructure in areas at physical risk related to water.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
Medium/Large/X Large/XX Large
To meet this requirement, BetterBusiness provides you with several practical tools.
Prior to Year 0, the Company:
a) tracks and records water consumption or water abstraction for all its facilities in physical water risk areas identified as material in accordance with ESC 1.7
b) has a plan to extend the monitoring and recording of water consumption or water withdrawal to all remaining facilities in areas of physical water risk.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E3 2023 - Disclosure Requirement E3-4 - Water consumption 28 b.
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
By Year 5, the Company has completed the monitoring and recording of water consumption or water withdrawal for all facilities located in areas of physical water risk.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The Company has measured and recorded its annual water consumption or withdrawal in cubic metres (m3) in areas at physical water risk:
a) during the last fiscal year
b) annually for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.5 The company identifies its infrastructure located in or near ecologically sensitive areas and determines whether it has a negative impact on these areas.
Ensure that the company develops an understanding of the material environmental impacts associated with its direct activities.
The company assesses its infrastructure to determine whether any of it has a negative impact on ecologically sensitive areas in which it is located or which are nearby, taking into account:
a) The location and size (in hectares) of the infrastructure
b) Its impacts on biodiversity, ranked by severity and probability.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 19 a.
To meet this requirement, BetterBusiness provides you with several practical tools.
The assessment covers all of the company's manufacturing and production facilities.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 19 a.
To meet this requirement, BetterBusiness provides you with several practical tools.
Over the past 36 months, the company has conducted an assessment to determine whether its facilities are located in or near environmentally sensitive areas.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 19 a.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.6 The company monitors animal welfare conditions in its activities.
Ensure that the company develops an understanding of the animal welfare impacts associated with its direct management of animals.
The company defines indicators to monitor animal welfare conditions. The indicators in its monitoring process relate to how animals are:
a) Raised
b) Transported
c) Slaughtered.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company ensures the five fundamental freedoms of animal welfare.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company creates an annual summary of animal welfare conditions:
a) During the fiscal year preceding Year 0
b) Each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company complies with applicable legal requirements regarding animal welfare (both general and species-specific).
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
Small
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.7 The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain.
Identify actual and potential environmental impacts related to different parts of the company's value chain, including its activities, supply chain, product use and end of life.
The company's assessment:
a) Covers the company's direct activities and value chain
b) Identifies any actual or potential negative impacts of the company's direct activities and value chain that may contribute to the five drivers of change in nature
c) Identifies any actual or potential negative impacts of the company's direct activities and value chain on animal welfare
d) Is based on internal and external research, as well as stakeholder engagement
e) Prioritises issues based on their severity and likelihood.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 - Material
impacts, risks and opportunities and their interaction with strategy and business model,
ESRS E1 2023 - Disclosure requirement related to ESRS 2 IRO-1 - Description
of the processes to identify and assess material climate-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material
pollution-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement E2-4 – Pollution of air, water and soil,
ESRS E2 2023 - Disclosure Requirement E2-5 - Substances of concern and substances of very high concern,
ESRS E3 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and
marine resources-related impacts, risks and opportunities 8 a, b,
ESRS E4 2023 - Disclosure Requirement SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business
model 16,
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities 17, 18, 19,
ESRS E5 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource
use and circular economy-related impacts, risks and opportunities 11 a, b,
ESRS 2 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
46, 48 a, c,
ESRS
To meet this requirement, BetterBusiness provides you with several practical tools.
| PSG 2.3 | The company regularly conducts a materiality analysis to assess and identify its material issues. |
The assessment includes:
a) An overview of the company's value chain indicating actual or potential negative impacts on nature and animal welfare
b) A list of priority activities in the value chain and direct activities of the company that contribute to negative impacts on nature
c) A list of high-impact raw materials or products in the supply chain, and an explanation of how they were identified
d) A list of material environmental impact issues ranked in order of priority.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 - Material
impacts, risks and opportunities and their interaction with strategy and business model,
ESRS E1 2023 - Disclosure requirement related to ESRS 2 IRO-1 - Description
of the processes to identify and assess material climate-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material
pollution-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement E2-4 – Pollution of air, water and soil,
ESRS E2 2023 - Disclosure Requirement E2-5 - Substances of concern and substances of very high concern,
ESRS E3 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and
marine resources-related impacts, risks and opportunities 8 a, b,
ESRS E4 2023 - Disclosure Requirement SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business
model 16,
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 17, 18, 19,
ESRS E5 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource
use and circular economy-related impacts, risks and opportunities 11 a, b,
ESRS 2 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
46, 48 a, c,
ESRS
To meet this requirement, BetterBusiness provides you with several practical tools.
The assessment has been carried out or updated within the last 36 months.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 - Material
impacts, risks and opportunities and their interaction with strategy and business model,
ESRS E1 2023 - Disclosure requirement related to ESRS 2 IRO-1 - Description
of the processes to identify and assess material climate-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material
pollution-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement E2-4 – Pollution of air, water and soil,
ESRS E2 2023 - Disclosure Requirement E2-5 - Substances of concern and substances of very high concern,
ESRS E3 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and
marine resources-related impacts, risks and opportunities 8 a, b,
ESRS E4 2023 - Disclosure Requirement SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business
model 16,
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 17, 18, 19,
ESRS E5 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource
use and circular economy-related impacts, risks and opportunities 11 a, b,
ESRS 2 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
46, 48 a, c,
ESRS
To meet this requirement, BetterBusiness provides you with several practical tools.
If water, biodiversity and waste have not been deemed material, the company provides a written explanation. The written explanation:
a) Includes credible scientific evidence
b) Is approved by the highest governing body or management.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 - Material
impacts, risks and opportunities and their interaction with strategy and business model,
ESRS E1 2023 - Disclosure requirement related to ESRS 2 IRO-1 - Description
of the processes to identify and assess material climate-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material
pollution-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement E2-4 – Pollution of air, water and soil,
ESRS E2 2023 - Disclosure Requirement E2-5 - Substances of concern and substances of very high concern,
ESRS E3 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and
marine resources-related impacts, risks and opportunities 8 a, b,
ESRS E4 2023 - Disclosure Requirement SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business
model 16,
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 17, 18, 19,
ESRS E5 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource
use and circular economy-related impacts, risks and opportunities 11 a, b,
ESRS 2 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
46, 48 a, c,
ESRS
To meet this requirement, BetterBusiness provides you with several practical tools.
The company takes into account all potential impacts identified by B Lab's risk assessment tool (EB 3.1) in its assessment.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E1 2023 - Disclosure Requirement related to ESRS 2 SBM-3 - Material
impacts, risks and opportunities and their interaction with strategy and business model,
ESRS E1 2023 - Disclosure requirement related to ESRS 2 IRO-1 - Description
of the processes to identify and assess material climate-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material
pollution-related impacts, risks and opportunities,
ESRS E2 2023 - Disclosure Requirement E2-4 – Pollution of air, water and soil,
ESRS E2 2023 - Disclosure Requirement E2-5 - Substances of concern and substances of very high concern,
ESRS E3 2023 - Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material water and
marine resources-related impacts, risks and opportunities 8 a, b,
ESRS E4 2023 - Disclosure Requirement SBM 3 – Material impacts, risks and opportunities and their interaction with strategy and business
model 16,
ESRS E4 2023 - Disclosure Requirement related to ESRS 2 IRO-1 Description of processes to identify and assess material biodiversity and
ecosystem-related impacts, risks, dependencies and opportunities 17, 18, 19,
ESRS E5 2023 - Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material resource
use and circular economy-related impacts, risks and opportunities 11 a, b,
ESRS 2 - Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model
46, 48 a, c,
ESRS
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 1.8 The company publicly shares its material environmental issues.
Increase public accountability and enable companies to compare their material environmental issues.
The company's material environmental issues (ESC 1.7) are published on its website, or the company provides another means for stakeholders to easily access them.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Environmental footprint calculation Impact web page
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
The company discloses the methodology it used to analyse its material environmental issues.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Environmental footprint calculation Impact web page
ESC 2 The company has implemented a strategy to remedy its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds
ESC 2.1 The company has implemented a strategy to address its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds.
Develop an environmental strategy based on its analysis of actual and potential material environmental impacts.
The company's strategy addresses the material adverse environmental impacts of its direct activities and value chain, as identified in sub-requirement ESC 1.7.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E5 2023 - Disclosure Requirement E5-3 - Targets related to resource use and circular economy,
To meet this requirement, BetterBusiness provides you with several practical tools.
2.1.2 The strategy, or a related implementation plan, includes:
a) Quantified targets for at least the next 36 months
b) Indicators
c) Clearly defined roles and responsibilities
d) A plan for consultation and collaboration with stakeholders
e) How the company prioritises the avoidance and reduction of its negative environmental impacts
f) How the company uses its water and biodiversity analyses (if applicable) and:
i) Protects ecologically sensitive areas or water-risk areas in which its infrastructure is located or in
proximity
ii) Sets targets to prevent and reduce negative impacts on these areas.
g) How the company's business model is aligned with this strategy, or how it plans to do so.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E5 2023 - Disclosure Requirement E5-3 - Targets related to resource use and circular economy,
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Environmental footprint calculation Formalisation
The strategy is approved by the highest authority or management team.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E5 2023 - Disclosure Requirement E5-3 - Targets related to resource use and circular economy,
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy has been adopted or revised within the last twelve months.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E5 2023 - Disclosure Requirement E5-3 - Targets related to resource use and circular economy,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 2.2 The company has a biodiversity transition plan to halt and reverse the loss of biodiversity caused by its activities and value chain.
Contribute to the global goal of halting and reversing biodiversity loss by 2030, in line with the Kunming-Montreal Global Biodiversity Framework, 2022 (Convention on Biological Diversity). Investing in nature protection and restoration is essential to this effort. This includes halting the loss of priority ecosystems, protecting land and seas, and mitigating negative impacts by, for example, reducing pollutants and eliminating plastic waste.
If the company has identified biodiversity-related impacts as material in its environmental impact analysis, then the company's biodiversity transition plan includes:
a) A commitment to contribute to the global goal of halting and reversing biodiversity loss by 2030
b) Quantified targets for its own sites
c) A plan to consult with its significant suppliers (by impact) to understand:
i) Whether they are located in or near areas important for biodiversity
ii) The actions in place to manage their impacts on biodiversity.
d) How the company integrates local knowledge and ecological expertise, in relation to nature-based solutions, from indigenous peoples.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E4 2023 - Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business
model,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change.
To meet this requirement, BetterBusiness provides you with several practical tools.
The plan includes actions to:
a) Support aspects such as:
i) Maintaining and developing biodiversity
ii) Carbon storage or sequestration
iii) Soil health
iv) The health of other ecosystems.
b) Measure positive conservation and regeneration outcomes, such as:
i) Healthy and stable soils
ii) Enhanced local biodiversity
iii) Improved air and water quality.
c) Preventing potential negative impacts related to company sites located in or near ecologically sensitive areas.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E4 2023 - Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business
model,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change.
To meet this requirement, BetterBusiness provides you with several practical tools.
The plan is approved by the highest authority or management team.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E4 2023 - Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business
model,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change.
To meet this requirement, BetterBusiness provides you with several practical tools.
The plan follows the hierarchy of mitigation measures for biodiversity.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E4 2023 - Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business
model,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change.
To meet this requirement, BetterBusiness provides you with several practical tools.
The plan has been adopted or revised within the last twelve months.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E4 2023 - Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business
model,
o ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28 a, c,
o ESRS E4 2023 - Disclosure Requirement E4-4 - Targets related to biodiversity and ecosystems,
o ESRS E4 2023 - Disclosure Requirement E4-5 - Impact metrics related to biodiversity and ecosystems change.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 2.3 The company has implemented a water management strategy that limits water consumption in its operations and value chain to sustainable levels.
• Addressing the company's water-related impacts and contributing to the responsible and sustainable management of freshwater resources. • Going beyond best water use practices and taking collective action in the watersheds of the company's value chain.
If the company has identified water-related impacts as material in its environmental impact analysis, the company's water management strategy includes:
a) A focus on circular water management
b) Quantified targets for its own sites
c) A plan to engage its significant suppliers (by impact) to understand:
i) The actions they have put in place to manage their water-related impacts
ii) Whether they are located in water-stressed areas.
d) Actions to reduce water use and minimise water pollution, particularly in water-stressed areas
e) How the company integrates local knowledge and ecological expertise, in connection with nature-based solutions, from indigenous peoples.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-4 - Pollution of air, water and soil 26,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources 20., 23., 24,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company checks whether contextual data exists for the watershed in which its facilities are located. If such data is available, the company's strategy:
a) Describes how it ensures that it does not exceed its proportional share of local renewable water supplies.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-4 - Pollution of air, water and soil 26,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources 20., 23., 24,
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy is approved by the highest authority or management team.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-4 - Pollution of air, water and soil 26,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources 20., 23., 24,
To meet this requirement, BetterBusiness provides you with several practical tools.
The strategy has been adopted or revised within the last twelve months.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-4 - Pollution of air, water and soil 26,
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E2 2023 - Disclosure Requirement E2-3 - Targets related to pollution,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
o ESRS E3 2023 - Disclosure Requirement E3-3 - Targets related to water and marine resources 20., 23., 24,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 2.4 The company's policies and procedures address material environmental impact issues.
Ensure that company policies and procedures address all material environmental impact issues.
The company explicitly addresses each material environmental impact issue through a policy or procedure.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
o ESRS E1 2023 - Disclosure Requirement E1-2 - Policies related to climate change mitigation and adaptation,
o ESRS E2 2023 - Disclosure Requirement E2-1 - Policies related to pollution,
o ESRS E3 2023 - Disclosure Requirement E3-1 - Policies related to water and marine resources,
o ESRS E4 2023 - Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems,
o ESRS E5 2023 - Disclosure Requirement E5-1 - Policies related to resource use and circular economy,
o ESRS G1 2023 - Disclosure Requirement G1-1- Business conduct policies and corporate culture 10 f,
o ESRS 2 - Minimum Disclosure Requirement - Policies MDR-P - Policies adopted to manage material sustainability matters 63, 65,
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Environmental footprint calculation Formalisation
The scope of each policy and procedure corresponds to the specific nature of the material environmental impact issue.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
o ESRS E1 2023 - Disclosure Requirement E1-2 - Policies related to climate change mitigation and adaptation,
o ESRS E2 2023 - Disclosure Requirement E2-1 - Policies related to pollution,
o ESRS E3 2023 - Disclosure Requirement E3-1 - Policies related to water and marine resources,
o ESRS E4 2023 - Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems,
o ESRS E5 2023 - Disclosure Requirement E5-1 - Policies related to resource use and circular economy,
o ESRS G1 2023 - Disclosure Requirement G1-1- Business conduct policies and corporate culture 10 f,
o ESRS 2 - Minimum Disclosure Requirement - Policies MDR-P - Policies adopted to manage material sustainability matters 63, 65,
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Environmental footprint calculation Formalisation
| ESC 1.7 | The company conducts an assessment to identify the actual and potential environmental impacts of its internal activities and value chain. |
ESC 2.5 Employees in relevant roles receive the guidance they need to implement environmental policies and procedures.
Ensure that the right people are prepared to implement environmental policies and procedures.
Employees in relevant roles receive training, guidance materials, and tools to help them implement environmental policies and procedures.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The advice is tailored to the position or department concerned within the company.
Applicability
Action to be implemented within three years of certification.
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 2.6 The company assesses the potential negative environmental impacts of its organisational prospects and planned projects and takes the necessary mitigation measures.
Ensure that the company selects its customers and projects with environmental impacts in mind. Service sector companies with a minor environmental footprint may have indirect environmental impacts through their choice of clients and projects (e.g., an advertising company may contribute to potential impacts by marketing products that encourage overconsumption and exacerbate climate change). This also reduces the likelihood of contributing to greenwashing or other negative consequences. The intention is not to exclude specific clients or projects.
The company has a process in place to assess the potential negative environmental impacts of collaborating with organisational prospects and of proposed projects.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The process includes mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company indicates how it assessed the potential negative environmental impacts of its three most material prospects,
as well as the results of this process:
a) During the fiscal year preceding Year 0
b) Each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
For Years 3 and 5, the company:
a) Indicates the mitigation measures put in place, if its assessments have identified potential or actual negative impacts
b) Records the effectiveness of its mitigation measures.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 2.7 The company assesses the potential negative environmental impacts of investments and takes the necessary mitigation measures.
Ensure that the company selects its investments taking into account their impact on the environment.
The company has implemented a process for assessing the potential negative impacts of its future investments.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The process includes mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The company indicates how it assessed the potential negative environmental impacts of its three most material prospects, as well as the results of this process:
a) During the fiscal year preceding Year 0.
b) Each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Materiality analysis Environmental footprint calculation Formalisation
For Years 3 and 5, the company:
a) Discloses the mitigation measures put in place, if its assessments identified potential or actual negative impacts
b) Records the effectiveness of its mitigation measures.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Investment advisory firm
Eligible for equity mechanisms
Company without employees
Micro
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3 The company applies circularity principles to reduce waste and its impact on natural resources
ESC 3.1 The company monitors its material supplies.
Understand the company's dependence on natural resources and its impacts on their sustainability. The use of renewable materials from sustainable sources enables the company to reduce its impact on natural resources.
The company has an overview of its material procurement indicators (see compliance criteria 3.1.2 & 3.1.3), broken down by product and packaging:
a) During the fiscal year preceding Year 0.
b) Each year for subsequent years.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
o ESRS E5 2023 - Disclosure Requirement E5-4 - Resource inflows 28, 31 a, b, c,
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 17,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's overview includes the following information on its products (in tonnes):
a) The total weight of materials used in the manufacture of the company's products (excluding packaging)
b) The quantity of renewable input materials from third-party verified sustainable sources used in the manufacture of the company's products (excluding packaging), by weight and as a percentage of total renewable input materials
c) The quantity of reused or recycled (non-virgin) products and materials used to manufacture the company's products (excluding packaging), by weight and as a percentage of total materials used.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
o ESRS E5 2023 - Disclosure Requirement E5-4 - Resource inflows 28, 31 a, b, c,
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 17,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 1.3 | The company monitors its water consumption or withdrawal. |
The company overview includes the following information about its packaging (in tonnes):
a) The total weight of materials used to manufacture the company's product packaging
b) The quantity of renewable input materials from third-party verified sustainable sources used to manufacture the company's product packaging, by weight and as a percentage of the total renewable input materials required for packaging
c) The quantity of reused or recycled (non-virgin) products and materials used to manufacture the Company's product packaging, by weight and as a percentage of the total materials used to manufacture the Company's product packaging.
c) The quantity of reused or recycled (non-virgin) products and materials used to manufacture the company's product packaging, by weight and as a percentage of the total materials used for packaging.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
o ESRS E5 2023 - Disclosure Requirement E5-4 - Resource inflows 28, 31 a, b, c,
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 17,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.2 The company reduces its use of non-renewable virgin materials.
Ensure that the company reduces its dependence on non-renewable virgin materials and avoids the depletion of natural resources.
The company's material sourcing indicators confirm that over the past 36 months, the company has:
a) Reduced its total use of non-renewable virgin materials
b) Increased the percentage of renewable materials from sustainable sources, or reused or recycled input materials
in its products and packaging.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20. b,
o ESRS E5 2023 - Disclosure Requirement E5-3 - Targets related to resource use and circular economy 24 c, d,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.3 The company's product development incorporates circularity principles.
Reduce the company's waste and minimise pressure on natural resources – and improve recycling through the best available recycling cycle – by implementing circularity principles in its product development.
The company chooses one or more of the following four options:
a) ESC 3.3a The company avoids and reduces single-use products and packaging in its portfolio
b) ESC 3.3b The company designs its products for long-term use
c) ESC 3.3c The company's products can be recycled after use
d) ESC 3.3d The company's products can be recycled at the end of their life.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company may explain how the design of its products complies with the order of priority established in the waste hierarchy.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
For Year 5, the company may choose either or both of the following options:
a) Increase the percentage of indicators used in the sub-requirement option
b) Add a higher option in the hierarchy of options.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company previously chose option ESC 3.3d, it shall choose one of the following options for Year 5:
a) ESC 3.3a The company avoids and reduces single-use products and packaging in its portfolio
b) ESC 3.3b The company designs its products for long-term use
c) ESC 3.3c The company's products can be recycled after use.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company has several products in its portfolio, it measures its entire portfolio according to the four options in ESC 3.3.1.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.3a The company avoids and reduces single-use products and packaging in its portfolio.
Prevent the company from depleting natural resources and generating waste by eliminating single-use products and packaging from its portfolio.
The company knows the following information about its portfolio:
a) The quantity of single-use products, as a percentage of the total weight of its products (excluding packaging)
b) The quantity of single-use packaging, expressed as a percentage of the total weight of its packaging.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company indicates the reduction in the percentage of single-use products and packaging in its portfolio resulting from the measures that have been implemented.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.3b The company designs its products for long-term use.
Circulate the company's products and materials at their highest value by designing them for durability, repairability and reuse.
The company shall indicate:
a) The quantity of its products, as a percentage of the total weight of its products (excluding packaging), which have been designed for:
i) Durability during use
ii) Repairability during use
iii) Reusability.
b) The quantity of its packaging, expressed as a percentage of the total weight of packaging, that has been designed for:
i) Durability during use
ii) Repairability during use
iii) Reusability.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.3c The company's products can be recycled after use.
Enable the recycling of the company's products and materials after use by designing them to be easily disassembled, reconditioned and refurbished.
3.3c.1 The company shall indicate:
a) The quantity of its products, as a percentage of the total weight of its products (excluding packaging), which have been designed for:
i) Dismantling or disassembly
ii) Reconditioning or refurbishment.
b) The quantity of its packaging, as a percentage of the total weight of its packaging, that has been designed for:
i) Dismantling or disassembly
ii) Repackaging or refurbishment.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.3d The company's products can be recycled at the end of their life.
Enable the recycling of the company's end-of-life products and materials by designing for recycling and return to circulation according to the biological cycle.
The company shall indicate:
a) The quantity of its products, as a percentage of the total weight of its products (excluding packaging), that have been designed for:
i) Recycling
ii) Return to circulation according to the biological cycle.
b) The quantity of packaging, as a percentage of the total weight of packaging, that has been designed for:
i) Recycling
ii) Reuse in the biological cycle.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company's products or packaging have been designed to be recycled or reused in the biological cycle in a manner that exceeds current practices.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Small
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 c, d,
ESRS E5 2023 - Disclosure Requirement E5-5 - Resource outflows 33, 35,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.4 The company understands the recycling infrastructure available where it sells its products.
Create a basis for the company to increase the recovery of its products and packaging under sub-requirement GEC3.5. This analysis helps the company identify critical aspects of recovery infrastructure challenges and tailor its actions to areas of greatest need.
The company conducts and maintains an analysis of the recovery infrastructure available for its products and packaging after end of life. The analysis:
a) Covers all of the company's products and packaging materials
b) Includes at least 25% of the countries where the company's products are sold
c) Is based on documentary research or stakeholder consultation
d) Identifies challenges in recovery infrastructure for each country included.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The analysis produces a document that summarises the company's methodology.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
The analysis has been conducted or updated within the last 36 months.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
For each update, the company increases the scope of the analysis (measured as a percentage of overall production and number of countries) compared to the previous analysis.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 3.5 The company takes measures to increase the recycling of its products and packaging at the end of their life.
Based on the analysis of sub-requirement GEC 3.4, focus the company's efforts on:
• improving the recycling infrastructure for its products and packaging;
• preventing its products and packaging from going to landfill.
The company reports on its actions or programmes aimed at improving the infrastructure for the expected recovery of its products or packaging materials.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 3.4 | The company understands the recycling infrastructure available where it sells its products. |
Prior to Year 3, the company has implemented these actions or programmes in the two countries that account for the largest share of sales to end users of its products or packaging materials.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 3.5 | The company takes measures to increase the recycling of its products and packaging at the end of their life. |
For Year 5, the company shall take one of the following measures:
a) Increase the scope of existing programmes
b) Implement additional actions or programmes.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 4 The company takes measures to prevent and mitigate its actual and potential negative environmental impacts
ESC 4.1 The company implements actions to prevent or mitigate its actual and potential negative environmental impacts.
Ensure that the company's awareness of potential negative environmental impacts leads to prevention and mitigation measures. Prevention and mitigation are proactive, i.e. they address a potential impact before it becomes a real impact.
The company takes measures to prevent or mitigate its actual and potential negative environmental impacts:
a) During the twelve months preceding Year 3
b) Each year for subsequent years.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 1 | The company understands its actual and potential impacts on the environment |
| ESC 2 | The company has implemented a strategy to remedy its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds |
| ESC 3 | The company applies circularity principles to reduce waste and its impact on natural resources |
The company reports on the action and any verifiable results.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
The action is related to the company's activities or value chain.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
Small
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Small
Medium
Large
X Large
XX Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 - Actions and resources related to pollution 16,
o ESRS E3 2023 - Disclosure Requirement E3-2 - Actions and resources related to water and marine resources 15,
ESRS E4 2023 - Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 4.2 The company is making progress in its environmental strategy and evaluating its effectiveness.
Put the company's environmental strategy into practice and ensure that it works as intended. Environmental management is a constantly evolving field, and companies can better understand the outcome of their initiatives over time. The goal of environmental strategy is to continuously assess, learn and improve. The complete elimination of all actual and potential negative impacts is impossible and therefore not the goal.
The company makes progress towards its objectives and indicators (measured at intervals of no more than 36 months), in accordance with its environmental strategy defined in sub-requirement ESC 2.1.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
o ESRS E3 2023 - ESRS E3 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 2.1 | The company has implemented a strategy to address its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds. |
The company assesses the effectiveness of its environmental strategy.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
o ESRS E3 2023 - ESRS E3 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 2.1 | The company has implemented a strategy to address its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds. |
The results of the assessment are communicated to the highest management body or team.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
o ESRS E3 2023 - ESRS E3 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 2.1 | The company has implemented a strategy to address its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds. |
When the strategy is ineffective, the company indicates:
a) The lessons it has learned
b) What it plans to do differently
c) How it has updated the strategy.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
o ESRS E3 2023 - ESRS E3 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 2.1 | The company has implemented a strategy to address its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds. |
The company's environmental strategy includes objectives and indicators aimed at preventing or mitigating negative environmental impacts on its value chain.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Food
Eligible for equity mechanisms
Medium
Large
CSRD interoperability
o ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
o ESRS E3 2023 - ESRS E3 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 15,
o ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
o ESRS E5 2023 - Disclosure Requirement E5-2 – Actions and resources related to resource use and circular economy 20 e, f,
To meet this requirement, BetterBusiness provides you with several practical tools.
| ESC 2.1 | The company has implemented a strategy to address its actual and potential negative impacts on the environment and to promote compliance with ecological thresholds. |
ESC 4.3 The company is making progress in its biodiversity transition plan and evaluates its effectiveness.
Implement the company's biodiversity transition plan and ensure that it is working as intended. Biodiversity impact is an area of constant development, and companies can better understand the results of their initiatives over time. The goal of the biodiversity transition plan is to continuously assess, learn and improve.
The company is making progress towards its objectives and indicators (measured at intervals of no more than 36 months), in accordance with its biodiversity transition plan defined in sub-requirement GEC2.2
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Divulgation 3-3 Gestion des thèmes matériels (c, d, e, f),
ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
To meet this requirement, BetterBusiness provides you with several practical tools.
The actions in the transition plan are aligned with the hierarchy of biodiversity mitigation measures.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Divulgation 3-3 Gestion des thèmes matériels (c, d, e, f),
ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company assesses the effectiveness of its biodiversity transition plan.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Divulgation 3-3 Gestion des thèmes matériels (c, d, e, f),
ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
To meet this requirement, BetterBusiness provides you with several practical tools.
The results of the assessment are communicated to the highest authority or management team.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Divulgation 3-3 Gestion des thèmes matériels (c, d, e, f),
ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
To meet this requirement, BetterBusiness provides you with several practical tools.
When the transition plan is ineffective, the company indicates:
a) The lessons it has learned
b) What it plans to do differently
c) How it has updated the transition plan.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Divulgation 3-3 Gestion des thèmes matériels (c, d, e, f),
ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
To meet this requirement, BetterBusiness provides you with several practical tools.
The company updates its biodiversity transition plan to add targets and indicators for its value chain.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Divulgation 3-3 Gestion des thèmes matériels (c, d, e, f),
ESRS E2 2023 - Disclosure Requirement E2-2 – Actions and resources related to pollution 16,
ESRS E4 2023 - Disclosure Requirement E4-3 – Actions and resources related to biodiversity and ecosystems 25, 28,
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 4.4 The company is making progress in its water management strategy and evaluates its effectiveness.
Implement the company's water management strategy and ensure that it is working as intended. Water management is an area of constant development, and companies can better understand the results of their initiatives over time. The goal of the strategy is to continuously evaluate, learn and improve.
The company is making progress towards its targets and indicators (measured at intervals of no more than 36 months), in line with its water management strategy defined in sub-requirement GEC2.3.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Informations à fournir 3-3 Gestion des sujets matériels (c, d, e, f),
GRI 303 : Eau et effuents 2018 - 303-1 Interactions avec l'eau en tant que ressource partagée (c, d),
ESRS E3 2023 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 15
To meet this requirement, BetterBusiness provides you with several practical tools.
The company assesses the effectiveness of its water management strategy.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Informations à fournir 3-3 Gestion des sujets matériels (c, d, e, f),
GRI 303 : Eau et effuents 2018 - 303-1 Interactions avec l'eau en tant que ressource partagée (c, d),
ESRS E3 2023 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 16
To meet this requirement, BetterBusiness provides you with several practical tools.
The results of the assessment are communicated to the highest authority or management team.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Informations à fournir 3-3 Gestion des sujets matériels (c, d, e, f),
GRI 303 : Eau et effuents 2018 - 303-1 Interactions avec l'eau en tant que ressource partagée (c, d),
ESRS E3 2023 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 17
To meet this requirement, BetterBusiness provides you with several practical tools.
When the strategy is ineffective, the company indicates:
a) The lessons it has learned
b) What it plans to do differently
c) How it has updated the strategy.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Informations à fournir 3-3 Gestion des sujets matériels (c, d, e, f),
GRI 303 : Eau et effuents 2018 - 303-1 Interactions avec l'eau en tant que ressource partagée (c, d),
ESRS E3 2023 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 18
To meet this requirement, BetterBusiness provides you with several practical tools.
The company updates its water management strategy by adding targets and indicators for its value chain.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Medium
Large
X Large
XX Large
CSRD interoperability
GRI 3 : Thèmes matériels 2021 - Informations à fournir 3-3 Gestion des sujets matériels (c, d, e, f),
GRI 303 : Eau et effuents 2018 - 303-1 Interactions avec l'eau en tant que ressource partagée (c, d),
ESRS E3 2023 - Disclosure Requirement E3-2 – Actions and resources related to water and marine resources 19
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 4.5 The company publicly shares the effectiveness of its environmental strategy.
Increase public accountability and enable companies to learn from each other.
The company makes a report on its environmental strategies, including its biodiversity and water management strategies, publicly available on its website.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Environmental footprint calculation Formalisation Impact web page
The company has established or updated its report within the last 36 months.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Environmental footprint calculation Impact report Formalisation
The company's report includes:
a) Progress on targets and indicators
b) How it has assessed the effectiveness of its strategies.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
Where strategies are ineffective, the company's report specifies:
a) What lessons it has learned
b) What it plans to do differently
c) How it has updated its strategies.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Not eligible
CSRD interoperability
N/A
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5 The company works with its goods and service providers to achieve its environmental objectives
ESC 5.1 The company takes actual and potential environmental impacts into account in its purchasing decisions.
Ensure that the company makes better sourcing decisions in relation to its environmental impacts.
The company has considered the actual and potential environmental impacts for its three most material purchasing decisions:
a) During the fiscal year or twelve months preceding Year 0,
b) Each subsequent year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Company without employees
Micro with workers
Small
Medium
Business activity sectors concerned
Company with minor impact
Company with a significant impact
Eligible for equity mechanisms
Not eligible
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques en matière de marchés publics 2016 - 1. Divulgations de gestion thématiques 1.1.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-1 Nouveaux fournisseurs qui ont été sélectionnés à l'aide de critères environnementaux (a).
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne d'approvisionnement et mesures prises (a).
ESRS G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5.2 The company takes actual and potential environmental impacts into account in its purchasing decisions.
Ensure that the company makes better sourcing decisions in relation to environmental impacts.
5.2.1 The company has considered the actual and potential environmental impacts for the five most material purchasing decisions:
a) During the last fiscal year or the twelve months preceding Year 0,
b) Each subsequent year.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Medium
Large
X Large
XX Large
Business activity sectors concerned
Company with minor impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Not eligible
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques en matière de marchés publics 2016 - 1. Divulgations de gestion thématiques 1.1.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-1 Nouveaux fournisseurs qui ont été sélectionnés à l'aide
de critères environnementaux (a).
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne
d'approvisionnement et mesures prises (a).
ESRS G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5.3 The company works with its suppliers to prevent or mitigate their most material environmental impacts.
Ensure that the company's knowledge of potential negative impacts in its supply chain leads to prevention and mitigation measures.
The company:
a) Identifies priority suppliers based on their most material environmental impacts (GEC1.7),
b) Notes the criteria used to rank suppliers in order of priority.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques en matière de marchés publics 2016 - 1. Divulgations sur la gestion des thèmes 1.1.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne
d'approvisionnement et mesures prises (d, e).
To meet this requirement, BetterBusiness provides you with several practical tools.
The company works with its priority suppliers to prevent or mitigate their most material environmental impacts by:
a) Agreeing on objectives with each supplier, prioritised in order of importance,
b) Monitoring progress at least once a year,
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques en matière de marchés publics 2016 - 1. Divulgations sur la gestion des thèmes 1.1.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne
d'approvisionnement et mesures prises (d, e).
To meet this requirement, BetterBusiness provides you with several practical tools.
For Years 3 and 5, the company records specific prevention and mitigation measures and their results.
Applicability
Action to be implemented within 12 months of certification.
Company sizes concerned
Large
X Large
XX Large
Business activity sectors concerned
Company with a significant impact
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
Large
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques en matière de marchés publics 2016 - 1. Divulgations sur la gestion des thèmes 1.1.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne
d'approvisionnement et mesures prises (d, e).
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5.4 The company has a time-bound plan to ensure the traceability of the origin of its high-risk raw materials and their potential environmental impacts.
Ensure that the company conducts a comprehensive mapping of its supply chain and mitigates the actual and potential negative environmental impacts associated with its high-risk raw materials.
The company either:
a) knows the origin and potential environmental impacts of its high-risk raw materials (as determined in GEC1.7)
b) Or has a time-bound plan to ensure traceability and complete mapping of its supply chain for all suppliers (all tiers) and for all high-risk materials.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques d'approvisionnement 2016 - 1. Informations à fournir sur le thème de la gestion 1.1
ESRS G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
The company documents the proportion of high-risk materials for which it can trace the origin.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques d'approvisionnement 2016 - 1. Informations à fournir sur le thème de la gestion 1.1
ESRS G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5.5 The company sources raw materials that do not contribute to deforestation.
Ensure that the company ensures that its sourcing of high-risk raw materials is free from raw materials linked to deforestation.
If the company sources raw materials from a high-risk country, it has evidence that these:
a) Do not originate from deforestation,
b) Have been produced in accordance with the legislation in force in the country of production.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
Questionnaire CDP 2024 - 8.5
Questionnaire CDP 2024 - 8.8
Questionnaire CDP 2024 - 8.
To meet this requirement, BetterBusiness provides you with several practical tools.
If the company sources raw materials from a high-risk country, it has evidence that these:
a) Do not originate from deforestation,
b) Have been produced in accordance with the legislation in force in the country of production.
Applicability
Action to be implemented within three years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
Questionnaire CDP 2024 - 8.5
Questionnaire CDP 2024 - 8.8
Questionnaire CDP 2024 - 8.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5.6 The company traces an increasing proportion of its high-risk raw materials.
Ensure that the company makes progress in mapping high-risk raw materials in its supply chain.
The company increases the proportion of high-risk raw materials for which it can trace the origin, in accordance with its plan as set out in sub-requirement GEC5.4.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques de passation de marchés 2016 - 1. Divulgations de gestion thématiques 1.1.
To meet this requirement, BetterBusiness provides you with several practical tools.
ESC 5.7 The company works with its suppliers to address the environmental impacts associated with high-risk raw materials.
Ensure that the company makes progress in mapping its supply chain and addressing the actual and potential negative environmental impacts associated with its high-risk raw materials.
The company works with suppliers it has identified as priorities to prevent and mitigate environmental impacts related to high-risk raw materials, in accordance with its action plan (GEC5.4) and the measures put in place (GEC5.6).
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques d'approvisionnement 2016 - 1. Informations à fournir sur le thème de la gestion 1.1
ESRS G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne
d'approvisionnement et mesures prises (a).
To meet this requirement, BetterBusiness provides you with several practical tools.
The engagement process includes:
a) An action plan with objectives,
b) Monitoring progress at least once a year,
c) Identifying specific mitigation and prevention measures implemented and their results.
Applicability
Action to be implemented within 5 years of certification.
Company sizes concerned
X Large
XX Large
Business activity sectors concerned
Wholesale/Retail
Manufacturing
Agriculture/Growers
Eligible for equity mechanisms
X Large
XX Large
CSRD interoperability
GRI 308 : Évaluation environnementale des fournisseurs 2016 - 1. Informations sur la gestion des thématiques 1.1
GRI 204 : Pratiques d'approvisionnement 2016 - 1. Informations à fournir sur le thème de la gestion 1.1
ESRS G1 2023 - Disclosure Requirement G1-2 – Management of relationships with suppliers 15.
GRI 308 : Évaluation environnementale des fournisseurs 2016 - Divulgation 308-2 Impacts négatifs sur l'environnement dans la chaîne
d'approvisionnement et mesures prises (a).
To meet this requirement, BetterBusiness provides you with several practical tools.