The UNEP FI-ESRS Topics Mapping serves to understand how the ESRS topics and sub-topics map to the Impact Areas and Impact Topics of the UNEP FI Impact Radar and vice versa.
Use the UNEP FI-ESRS Topics Mapping to:
- Compare the ESRS and UNEP FI topic nomenclatures
This will help you to:
- Identify sustainability topics that may not be explicitly covered in Appendix A of ESRS 1, which is defined as a non-exhaustive list
- Leverage the UNEP FI Sectors Mapping to identify impact associations between ESRS topics and the different sectors of the economy
- Develop your internal tools for materiality assessment
FAQs
The resource maps topics at the most granular level available for both frameworks: the ESRS sub-topic level and the UNEP FI Impact Radar topic level.
The matches were determined by analyzing the descriptions of the ESRS sub-topics, as well as the related indicators and disclosure requirements and comparing these to the Impact Radar definitions, in order to ensure an accurate understanding of each topic.
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