M - Professional, scientific and technical activities
E1 - Climate change
The climate transition affects the professional, scientific and technical sectors on several levels: on the one hand, companies must limit their own carbon footprint (offices, travel, energy consumption of digital equipment); on the other, they play a key role in supporting their clients in the design of low-carbon solutions, the conduct of impact studies or innovation in terms of adaptation to climate change. Engineering, architecture, consulting or research firms that integrate these issues into their offers strengthen their attractiveness to public and private clients, while protecting themselves against the regulatory and reputational risks linked to the ecological transition. Finally, anticipating expectations in terms of energy performance and climate consulting allows these players to seize new market opportunities and actively contribute to the decarbonization of the economy.
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
While professional, scientific, and technical activities generally have a lower direct pollution footprint compared to heavy industry, their influence on pollution is significant through office operations, digital infrastructure, and the advice or solutions provided to clients. The sector faces reputational and compliance risks if it overlooks issues such as indoor air quality, hazardous substance management in labs or technical testing, or the environmental impacts of digital services and supply chains. By integrating pollution prevention and responsible resource management into their practices and client offerings, these companies can unlock opportunities for innovation, client trust, and leadership in sustainable transformation.
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
Although the direct consumption of water and impact on marine resources in the professional, scientific and technical activities sector is generally limited compared to manufacturing or agriculture, certain activities—such as laboratory testing, R&D, and technical analysis—can involve significant water use, effluent discharge, or chemical pollution risks. Failing to manage these resources responsibly may result in regulatory sanctions, increased operational costs, and reputational harm, while integrating water efficiency and responsible sourcing into operations and client solutions can strengthen compliance, reduce costs, and enhance the sector’s contribution to sustainable development. Proactively addressing these issues also enables companies to support clients in meeting their own water and marine resource objectives, opening new avenues for value creation and market differentiation.
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
Professional, scientific, and technical activities can influence biodiversity and ecosystem services both directly—through laboratory activities, technical testing, or architectural and engineering projects—and indirectly via the advice, design, or solutions delivered to clients. While the sector’s own operations may have a moderate footprint, its capacity to drive or mitigate biodiversity loss is amplified by shaping client projects, urban planning, or research outcomes. Integrating biodiversity considerations into business practices and client engagements not only reduces environmental risks but also creates opportunities for innovation, reputation enhancement, and alignment with emerging market and regulatory expectations.
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 presents unique challenges and opportunities for professional, scientific, and technical activities: while material flows and waste volumes are generally lower than in manufacturing, these companies can have a significant indirect impact through the design of services, technical solutions, and advice provided to clients. Poor management of resource inflows (e.g., IT equipment, office supplies) or waste (e-waste, laboratory residues) may expose firms to compliance risks and rising costs, whereas integrating circularity—such as promoting digital sobriety, sustainable procurement, or eco-design—can enhance competitiveness, reputation, and client value. By embedding circular economy principles into both internal operations and client deliverables, the sector positions itself as a driver of sustainable transformation across industries.
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
In professional, scientific, and technical activities, the integrity of business practices and a responsible corporate culture are essential levers for ensuring the trust of customers, partners, and employees, while complying with increasing regulatory requirements. Proactively managing risks related to corruption, ethics in supplier relations, whistleblower protection, and political engagement not only limits disputes and sanctions, but also strengthens the sector's reputation, attractiveness, and capacity to innovate. Furthermore, even if the issue of animal welfare is less central here, certain activities (e.g., veterinary research, clinical trials, communication) must integrate these expectations to anticipate societal and regulatory developments.
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 professional, scientific and technical activities sector, the diversity of roles—from legal and accounting professionals to engineers, consultants, researchers, and creatives—makes the management of own workforce issues both complex and strategic. Ensuring adequate wages, equal opportunities, and high standards of working conditions is essential to attract and retain top talent, foster innovation, and maintain a strong reputation in a highly competitive environment. Conversely, neglecting these aspects can lead to increased turnover, reduced productivity, and legal or reputational risks that directly impact the sector’s ability to deliver quality services and sustain long-term growth.
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
For professional, scientific and technical activities, ensuring fair wages, equal opportunities, and decent working conditions for workers across the value chain—including subcontractors, freelancers, and service providers—is increasingly scrutinized by clients and regulators. The sector’s reliance on diverse external partners (IT, cleaning, security, field research, translation, etc.) means that poor practices or lack of oversight can lead to legal, reputational, and operational risks, while a responsible approach fosters trust, resilience, and access to new business opportunities. By embedding strong social standards in supplier relationships and project management, companies can drive positive impacts beyond their own workforce and strengthen their contribution to sustainable development.
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 influence of professional, scientific and technical activities on local and global communities is often indirect but significant, as these companies shape projects, policies, and innovations that can affect civil, political, economic, social, and cultural rights. Particular attention must be paid to how consulting, research, engineering, or communication activities may impact vulnerable groups or indigenous peoples—whether through data use, project location, or advisory services. By proactively considering the needs and rights of affected communities, organizations in this sector can mitigate reputational and legal risks, foster social acceptance, and unlock new avenues for positive societal impact.
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
In the professional, scientific and technical activities sector, the diversity of services (consulting, engineering, research, design, translation, etc.) involves direct interaction with clients and end users with varied profiles, including businesses, public administrations or individuals. Industry practices can influence the accessibility, quality and ethics of services, as well as the consideration of civil, economic, social and cultural rights of users, particularly for vulnerable populations or members of minorities (for example, accessibility of digital services, respect for confidentiality, consideration of the specific needs of clients from indigenous communities). A lack of vigilance on these issues can lead to disputes, loss of trust or exclusion from certain markets, while a proactive approach to responsibility towards consumers and end users becomes a key factor of differentiation, innovation and sustainable development for companies 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
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