A - Agriculture, forestry and fishing
E1 - Climate change
Climate change is a critical issue for agriculture, forestry, and fishing companies, as their activities are both highly vulnerable to climate impacts (such as extreme weather, droughts, and changing ecosystems) and significant contributors to greenhouse gas emissions. The ESRS E1 standard requires these companies to address both adaptation and mitigation, which presents risks related to operational continuity, regulatory compliance, and costs, but also opportunities to innovate, improve resource efficiency, and access new markets or funding. Effective management of climate adaptation, mitigation, and energy use is therefore essential for the sector’s resilience, competitiveness, and long-term value creation.
E1 - Climate change E2 - Pollution E3 - Water and marine resourcesE4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E2 - Pollution
Pollution is a major concern for agriculture, forestry, and fishing companies due to their potential to generate air, water, and soil pollution, as well as to introduce substances of concern and microplastics into ecosystems and food chains. These issues create significant risks for environmental quality, human health, and regulatory compliance, but also open opportunities for innovation in sustainable practices and products. Effectively managing pollution and hazardous substances is therefore essential to limit negative impacts, protect reputation, and ensure the long-term viability of the sector.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E3 - Water and marine resources
Water and marine resources are critical for agriculture, forestry, and fishing companies, which both depend on and can significantly impact these resources through consumption, pollution, and habitat alteration. Poor management exposes companies to risks such as resource scarcity, regulatory sanctions, and reputational damage, but also creates opportunities to innovate in sustainable water use and marine conservation. Addressing these IROs is essential for ensuring long-term operational viability, ecosystem health, and access to markets sensitive to environmental stewardship.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E4 - Biodiversity and ecosystems
Biodiversity and ecosystem health are central for agriculture, forestry, and fishing companies, whose activities can directly drive biodiversity loss and depend heavily on ecosystem services for productivity and resilience. Poor management of impacts on habitats, species, and ecosystem conditions can lead to significant environmental degradation, regulatory risks, and loss of social license to operate, while proactive strategies offer opportunities for innovation, value creation, and long-term sustainability. Addressing these IROs is essential to secure ecosystem services, comply with evolving regulations, and meet stakeholder expectations in this sector.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
E5 - Circular economy
The circular economy is highly relevant for agriculture, forestry, and fishing companies, given their significant resource inflows (such as water, seeds, feed, fertilizers) and outflows (including crop residues, animal by-products, and packaging). Poor management of resource use and waste can lead to environmental degradation, regulatory risks, and increased costs, while circular practices offer opportunities to reduce waste, create new value streams, and enhance operational efficiency. Addressing these IROs is essential to support sustainable resource management, improve competitiveness, and meet growing stakeholder expectations for circularity in the sector.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
G1 - Business conduct
Business conduct is a key issue for agriculture, forestry, and fishing companies, given the importance of animal welfare, ethical supplier relationships, and the risks of corruption or poor corporate culture in complex, often decentralized operations. Failure to address these topics can lead to legal sanctions, reputational damage, and loss of stakeholder trust, while strong governance, transparent practices, and protection of whistle-blowers create opportunities for differentiation, value creation, and long-term resilience. Managing these IROs is essential to ensure compliance, maintain market access, and meet growing societal expectations in the sector.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S1 - Own workforce
In the agriculture, forestry and fishing sector, ESRS S1 – Own workforce is key due to frequent precarious contracts, low wages, and hazardous working conditions, especially for seasonal and migrant workers. These factors create significant risks of social and legal non-compliance, but also opportunities to improve workforce stability, reputation and long-term value by promoting fair pay, equality and decent work. Addressing these IROs is essential for sustainable performance and resilience in this sector.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S2 - Workers in the value chain
In the agriculture, forestry and fishing sector, S2 – Workers in the value chain is particularly important due to the widespread reliance on subcontractors, seasonal labor, and complex supply chains, often involving vulnerable workers exposed to low wages and poor working conditions. These factors create significant risks of social non-compliance and reputational damage, but also opportunities to drive positive change by promoting fair pay, equal treatment, and decent work throughout the value chain. Addressing these IROs is essential for ensuring responsible sourcing, strengthening stakeholder trust, and maintaining access to global markets.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S3 - Affected communities
The activities of agriculture, forestry, and fishing companies can significantly affect local communities, particularly regarding land use, access to natural resources, and respect for civil, economic, and cultural rights, including those of indigenous peoples. Poor management of these issues can lead to conflicts, legal challenges, and reputational risks, while engaging positively with communities creates opportunities for partnership, social acceptance, and sustainable value creation. Addressing these IROs is essential to ensure responsible operations, maintain social license, and support long-term resilience in the sector.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
S4 - Consumers and end-users
For agriculture, forestry, and fishing companies, S4 – Consumers and end-users is key due to the importance of transparent information on product origin, quality, and safety, as well as the need to ensure the personal safety and social inclusion of all consumers. Inadequate communication or safety incidents can generate significant reputational, legal, and financial risks, while proactive engagement and inclusive practices offer opportunities to build trust, access new markets, and enhance long-term value. Addressing these IROs is essential to meet regulatory expectations and consumer demand for responsible, safe, and accessible products.
E1 - Climate change E2 - Pollution E3 - Water and marine resources E4 - Biodiversity and ecosystems E5 - Circular economyG1 - Business conduct S1 - Own workforce S2 - Workers in the value chain S3 - Affected communities S4 - Consumers and end-users
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