Co-author @elsandoval 

Disclaimer: This blog post reflects the state of the SAP Sustainability Control Tower (SCT) as of April 2025. 

SAP Sustainability Control Tower (SCT) supports customers on ESG reporting. Therefore, SCT enhances the coverage of metrics provided which are in line with the European Sustainability Reporting Standards (ESRS). 

This blog-post provides an overview of metrics which are planned or newly released and gets updated regularly. For the full list of available metrics in SCT, please visit Metrics | SAP Help Portal

Planned Delivery for May (as of April 16th 2025)

Qualitative

Sustainability MatterMetric NameDisclosure RequirementData PointCLIMATE CHANGEProcess of Climate-Related Considerations in Executive Bodies Remuneration E1.GOV-3 (13) (1)CLIMATE CHANGEExposure and Sensitivity Assessment: Climate-Related Hazards with Gross Physical RiskE1.IRO-1(20bii)(AR 11, AR 13-AR 15)CLIMATE CHANGEExposure Assessment: Climate-Transition Events with Gross Transition RiskE1.IRO-1(20cii)(AR 11-AR 15)CLIMATE CHANGEClimate Change Mitigation Transition Plan E1-1(14)(AR 1)CLIMATE CHANGEAlignment of Targets to Paris AgreementE1-1(16a)(AR 2)CLIMATE CHANGEDecarbonization Levers and Actions E1-1(16b)CLIMATE CHANGELocked-In GHG Emissions and Risks in GHG Emission Reduction TargetsE1-1(16d)(AR 3)CLIMATE CHANGEEconomy Activities Alignment Plans with Criteria in R2139E1-1(16e)(AR 4)CLIMATE CHANGETransition Plan Integration with Strategy and FinanceE1-1(16h)CLIMATE CHANGEIs Transition Plan by Executives BodiesE1-1(16i)CLIMATE CHANGEImplementation Progress for Transition PlanE1-1(16j)CLIMATE CHANGETransition Plan Adoption and TimingE1-1(17)CLIMATE CHANGEClimate-Related Risk TypeE1-1(18)CLIMATE CHANGETime Periods and Resilience Analysis Alignment with Climate and StrategyE1-1(AR 7b)CLIMATE CHANGEAbility to Adapt Strategy to Climate Change Over TimeE1-1(AR 8b)CLIMATE CHANGEProcess of Impact Assessment on Climate ChangeE1-1(20a)(AR 9, AR 10)CLIMATE CHANGEProcess of Assessment on Climate Physical RisksE1-1(20b)(AR 13-AR 14)CLIMATE CHANGETime Period Definition and Link to Lifetime of Assets and PlansE1-1(AR 11b, AR 13-AR 14)CLIMATE CHANGEProcess of Assessment on Climate Transition Risks and OpportunitiesE1-1(20c)(AR 13-AR 14)CLIMATE CHANGEProcess of Identification of Transition Events Over TimeE1-1(AR 12a, AR 13-AR 14) (1)CLIMATE CHANGEScreening for Exposure to Transition EventsE1-1(AR 12a, AR 13-AR 14) (2)CLIMATE CHANGEAssets and Operations Exposed to Transition EventsE1-1(AR 12b, AR 13-AR 14)CLIMATE CHANGETransition Events and Exposure Assessment Informed by Climate Scenario AnalysisE1-1(AR 12c, AR 13-AR 14)CLIMATE CHANGESustainability Matters Addressed by Climate Change PolicyE1-2(25)(AR 16-AR 18)CLIMATE CHANGEClimate Change Mitigation Actions by Decarbonisation Lever E1-3(29a)CLIMATE CHANGEClimate Change Adaptation Actions by Solution TypeE1-3(AR 19d)CLIMATE CHANGECapEx and OpEx for Actions on CapEx Plan Under R2178E1-3(29ciii, 16c)(AR 20)CLIMATE CHANGETarget Setting Process for Managing Climate-Related IROsE1-4(33)CLIMATE CHANGEConsistency of GHG Reduction Targets with Inventory BoundariesE1-4(34b)CLIMATE CHANGEReflection of Activities and External Influences in Baseline ValueE1-4(AR 25a)CLIMATE CHANGEImpact of New Baseline Value on Targets, Achievement, and Progress TrackingE1-4(AR 25b)CLIMATE CHANGEEmission Reduction Targets: Science-Based 1.5°C, Assurance, Methodology, Change ImpactE1-4(34e,16a)(AR 26)CLIMATE CHANGEUse of Climate Scenarios and Decarbonisation Levers DefinitionE1-4(AR 30c)CLIMATE CHANGEChanges in GHG Emission Reporting Scope and Comparability Effect E1-6(47)CLIMATE CHANGEGHG Emissions Calculation: Methodology, Assumptions and EFsE1-6(AR 39b)CLIMATE CHANGEContractual Instrument Types Used for Sale/Purchased of Energy Boundled/UnboundledE1-6(AR 45d) (4)CLIMATE CHANGEScope 3 Categories Included/ExcludedE1-6(AR 46i) (2)CLIMATE CHANGEReporting Boundaries and Methodology for Scope 3 CalculationE1-6(AR 46h)CLIMATE CHANGEGHG Removals via Climate Change Mitigation Projects, Natural Sink, or Technical SolutionsE1-7(56a)(AR 56-AR 57)CLIMATE CHANGEGHG Reduction via Climate Change Mitigation Projects and Technical SolutionsE1-7(56b)(AR 56)CLIMATE CHANGEGHG Emissions Type in Removal and Storage ActivityE1-7(AR 57a)(AR 56)CLIMATE CHANGEGHG Removals by Removal ActivityE1-7(58)(AR 56)CLIMATE CHANGEGHG Removal Calculation: Methodology, Assumptions, and FrameworkE1-7(58b)(AR 58h)CLIMATE CHANGEGHG Removal Role in the Climate Change Mitigation PolicyE1-7(AR 58c)CLIMATE CHANGECarbon Credit: Separate Reporting Confirmation, Usage, and Quality CriteriaE1-7(AR 61)CLIMATE CHANGENet-Zero and GHG Reduction Targets: Scope, Methodology, Framework, Neutralized Emissions E1-7(60)CLIMATE CHANGEGHG Neutrality Claim Involving Carbon CreditsE1-7(61)CLIMATE CHANGEPublic claims of GHG neutrality by GHG emission reduction targetsE1-7(61a)CLIMATE CHANGEClaims of GHG neutrality and reliance on carbon creditsE1-7(61b)CLIMATE CHANGENet-Zero and GHG Reduction Targets: Carbon Credit-Based Neutrality Claims and ImpactE1-7(61a,b)CLIMATE CHANGEIntegrity of Carbon Credits UsedE1-7(61c)CLIMATE CHANGEType of Internal Carbon Pricing SchemeE1-8(63 a)CLIMATE CHANGEAssessment of Anticipated Financial Effects of Material Physical RiskE1-9(AR 69a)CLIMATE CHANGEIntegration of Assets and Operations in Physical Risk and Climate Scenario IdentificationE1-9(AR 69b)CLIMATE CHANGERisk Factors for Net Revenue in Operations at Physical RiskE1-9(AR 71b) (1)CLIMATE CHANGEMargin Erosion Over Time from Net Revenue in Operations at Physical RiskE1-9(AR 71b) (2)CLIMATE CHANGEAssessment of Financial Effects of Material Transition RiskE1-9(AR 72a, AR 73a)CLIMATE CHANGEIntegration of Assets/Operations in Transition Risk and Climate Scenario IdentificationE1-9(AR 72b)CLIMATE CHANGERisk Factors for Net Revenue in Operations at Transition RiskE1-9(AR 76b) (1)CLIMATE CHANGEMargin Erosion Over Time from Net Revenue in Operations at Transition RiskE1-9(AR 76b) (2)POLLUTIONPollution IROs Across Operations and Value Chain: Methodology, Assumptions, ToolsE2.IRO-1(11 a)(AR 1-AR8 )POLLUTIONProcess for Consultations on Pollution-Related IROsE2.IRO-1(11 b)POLLUTIONResults of Materiality Assessment on PollutionE2.IRO-1(AR 9)POLLUTIONPolicy on Mitigation of Air, Water, and Soil Pollution ImpactsE2-1(15 a)(AR 11)POLLUTIONPolicy on Reducing Substances of Concern and Phasing Out Substances of Very High ConcernE2-1(15b)(AR 11)POLLUTIONPolicy on Pollution Incident and Emergency ControlE2-1(15c)POLLUTIONPolicy Contribution to EU Zero Pollution Action PlanE2-1(AR 12)POLLUTIONPollution Actions Covering Upstream and Downstream Value ChainE2-2(AR 13)POLLUTIONMitigation Hierarchy Layer for Pollution-Related ActionsE2-2(19)POLLUTIONMitigation Hierarchy Layer for Pollution-Related ResourcesE2-2(19)(AR 14)POLLUTIONSite-Level Pollution Action Plans ImplementedE2-2(AR 15)POLLUTIONPollution Targets Consider Ecological Thresholds and Entity-Specific AllocationsE2-3(24)(AR 16)POLLUTIONPollution: Ecological Thresholds and Methodology E2-3(24 a)(AR 16)POLLUTIONDetermination of Entity-Specific Ecological Thresholds and MethodologyE2-3(24 b)(AR 16)POLLUTIONPollution: Accountability in Allocated Ecological ThresholdsE2-3(24 c)(AR 16)POLLUTIONSite-Level Pollution Targets ImplementedE2-3(AR 18)POLLUTIONChanges Over Time of Air, Water, and Soil PollutionE2-4(30a)POLLUTIONMeasurement Methodology for Air, Water, and Soil PollutionE2-4(30b)(AR 26-AR 27)POLLUTIONProcess for Pollution-Related Data CollectionE2-4(30c)(AR 27)POLLUTIONReason for Selecting an Inferior Methodology for Quantifying and Estimating EmissionsE2-4(31)POLLUTIONDirective 2010/75/EU: List of IED-Regulated Installations and EU BAT ApplicabilityE2-4(AR 25a)POLLUTIONDirective 2010/75/EU: List of Non-Compliance Incidents and Enforcement ActionsE2-4(AR 25b)POLLUTIONDirective 2010/75/EU: Environmental Performance Against EU-BAT and BAT-AEL ComparisonE2-4(AR 25c)POLLUTIONPollution-Related Risks and Opportunities: Anticipated Financial Effects and Time PeriodsE2-6(39b)POLLUTIONPollution Risk Assessment, Time Period Definition, Methodology, and AssumptionsE2-6(AR 33)WATER AND MARINE RESOURCESWater and Marine Resource-Related IROs: Process, Methodology, Assumptions, and ToolsE3.IRO-1(8a)(AR 1-AR 15)WATER AND MARINE RESOURCESConsultation Process on Water and Marine Resource-Related IROsE3.IRO-1(8b)(AR 1-AR 15)WATER AND MARINE RESOURCESWater Management PolicyE3-1(12a)(AR 16-AR 18)WATER AND MARINE RESOURCESPolicy on Sourcing Water and Marine Resources E3-1(12ai)(AR 16-AR 18)WATER AND MARINE RESOURCESPolicy on Water TreatmentE3-1(12a ii)(AR 16-AR 18)

Quantitative
Please note that for the topic ‘WASTE’ the names of the metrics may be subject to change.

Sustainability MatterMetric NameDisclosure RequirementData PointCLIMATE CHANGE (Energy)Total Energy Consumption from Fossil SourcesESRS E1-5(37 a)(AR 33, AR 32)CLIMATE CHANGE (Energy)Total Energy Consumption from Nuclear SourcesESRS E1-5(37 b)CLIMATE CHANGE (Energy)Total Non-Renewable Energy ProductionESRS E1-5(39) (1)CLIMATE CHANGE (Energy)Total Energy Consumption from High Climate Impact Sector ActivitiesESRS E1-5(41)CLIMATE CHANGE (Energy)Total Energy Consumption of Purchased or Acquired Biogenic Renewable SourcesESRS E1-5(37ci)CLIMATE CHANGE (Energy)Total Energy Consumption of Purchased or Acquired Electricity from RenewableESRS E1-5(37cii)CLIMATE CHANGE (Energy)Total Energy Consumption of Self-Generated Renewable SourcesESRS E1-5(37ciii)CLIMATE CHANGE (Energy)Total Energy Consumption from Coal and Coal ProductsESRS E1-5(38 a) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption from Crude Oil and Petroleum ProductsESRS E1-5(38 b) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption from Natural GasESRS E1-5(38 c) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption from Other Fossil SourcesESRS E1-5(38 d) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption of Purchased or Acquired Electricity from Fossil SourcesESRS E1-5(38 e) (AR 33)CLIMATE CHANGE (Energy)Energy Consumption Intensity per Net Revenue in High Climate Impact Sector ActivitiesESRS E1-5(40) (AR36)CLIMATE CHANGE (Energy)Net Revenue from High Climate Impact Sector ActivitiesESRS E1-5(AR38b) (1)CLIMATE CHANGE (Energy)Net Revenue from Non-High Climate Impact Sector ActivitiesESRS E1-5(AR38b) (2)WATER AND MARINE RESOURCESOther Water Consumption BreakdownsESRS E3-4(AR 30)WATER AND MARINE RESOURCESOther Water Consumption IntensityESRS E3-4(AR31)CLIMATE CHANGE (Emissions)Total Biogenic GHG Emissions Not Included in Scope 1ESRS E1-6(AR 43c)CLIMATE CHANGE (Emissions)Percentage of Contractual Instruments in Scope 2ESRS E1-6(AR 45d) (5)CLIMATE CHANGE (Emissions)Total Biogenic GHG Emissions Not Included in Scope 2ESRS E1-6(AR 45e)CLIMATE CHANGE (Emissions)Total Biogenic GHG Emissions Not Included in Scope 3ESRS E1-6(AR 46j)CLIMATE CHANGE (Emissions)NET_REVENUEESRS E1-6(AR 55) (1)CLIMATE CHANGE (Emissions)Net Revenue for GHG Emissions Intensity: No Direct Cross-Reference to Financial StatementsESRS E1-6(AR 55) (2)CLIMATE CHANGE (Emissions)Net Revenue Other than to Calculate GHG Emission IntensityESRS E1-6(AR 55) (3)CLIMATE CHANGE (Emissions)Location-Based GHG Emission Intensity per Net Revenue: No Direct Cross-ReferenceESRS E1-6(53) (AR 53) (3)CLIMATE CHANGE (Emissions)Market-Based GHG Emission Intensity per Net Revenue: No Direct Cross-ReferenceESRS E1-6(53) (AR 53) (4)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Recovery OperationsESRS E5-5(37b) (1)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to ReuseESRS E5-5(37b) (2)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to RecyclingESRS E5-5(37b) (3)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Incineration with Energy RecoveryESRS E5-5(37b) (4)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Other Recovery OperationESRS E5-5(37b) (5)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Disposal OperationsESRS E5-5(37c) (1)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Incineration Without Energy RecoveryESRS E5-5(37c) (2)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to LandfillESRS E5-5(37c) (3)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Other Disposal OperationESRS E5-5(37c) (4)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Recovery OperationsESRS E5-5(37b) (6)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to ReuseESRS E5-5(37b) (7)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to RecyclingESRS E5-5(37b) (8)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Incineration with Energy RecoveryESRS E5-5(37b) (9)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Other Recovery OperationESRS E5-5(37b) (10)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Disposal OperationsESRS E5-5(37c) (5)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Incineration Without Energy RecoveryESRS E5-5(37c) (6)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to LandfillESRS E5-5(37c) (7)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Other Disposal OperationESRS E5-5(37c) (8)RESOURCE USE & CIRCULAR ECONOMYTotal Waste Non RecycledESRS E5-5(37d) (1)RESOURCE USE & CIRCULAR ECONOMYTotal Radioactive Waste GeneratedESRS E5-5(39) (2)

​ Co-author @elsandoval Disclaimer: This blog post reflects the state of the SAP Sustainability Control Tower (SCT) as of April 2025. SAP Sustainability Control Tower (SCT) supports customers on ESG reporting. Therefore, SCT enhances the coverage of metrics provided which are in line with the European Sustainability Reporting Standards (ESRS). This blog-post provides an overview of metrics which are planned or newly released and gets updated regularly. For the full list of available metrics in SCT, please visit Metrics | SAP Help Portal Planned Delivery for May (as of April 16th 2025)QualitativeSustainability MatterMetric NameDisclosure RequirementData PointCLIMATE CHANGEProcess of Climate-Related Considerations in Executive Bodies Remuneration E1.GOV-3 (13) (1)CLIMATE CHANGEExposure and Sensitivity Assessment: Climate-Related Hazards with Gross Physical RiskE1.IRO-1(20bii)(AR 11, AR 13-AR 15)CLIMATE CHANGEExposure Assessment: Climate-Transition Events with Gross Transition RiskE1.IRO-1(20cii)(AR 11-AR 15)CLIMATE CHANGEClimate Change Mitigation Transition Plan E1-1(14)(AR 1)CLIMATE CHANGEAlignment of Targets to Paris AgreementE1-1(16a)(AR 2)CLIMATE CHANGEDecarbonization Levers and Actions E1-1(16b)CLIMATE CHANGELocked-In GHG Emissions and Risks in GHG Emission Reduction TargetsE1-1(16d)(AR 3)CLIMATE CHANGEEconomy Activities Alignment Plans with Criteria in R2139E1-1(16e)(AR 4)CLIMATE CHANGETransition Plan Integration with Strategy and FinanceE1-1(16h)CLIMATE CHANGEIs Transition Plan by Executives BodiesE1-1(16i)CLIMATE CHANGEImplementation Progress for Transition PlanE1-1(16j)CLIMATE CHANGETransition Plan Adoption and TimingE1-1(17)CLIMATE CHANGEClimate-Related Risk TypeE1-1(18)CLIMATE CHANGETime Periods and Resilience Analysis Alignment with Climate and StrategyE1-1(AR 7b)CLIMATE CHANGEAbility to Adapt Strategy to Climate Change Over TimeE1-1(AR 8b)CLIMATE CHANGEProcess of Impact Assessment on Climate ChangeE1-1(20a)(AR 9, AR 10)CLIMATE CHANGEProcess of Assessment on Climate Physical RisksE1-1(20b)(AR 13-AR 14)CLIMATE CHANGETime Period Definition and Link to Lifetime of Assets and PlansE1-1(AR 11b, AR 13-AR 14)CLIMATE CHANGEProcess of Assessment on Climate Transition Risks and OpportunitiesE1-1(20c)(AR 13-AR 14)CLIMATE CHANGEProcess of Identification of Transition Events Over TimeE1-1(AR 12a, AR 13-AR 14) (1)CLIMATE CHANGEScreening for Exposure to Transition EventsE1-1(AR 12a, AR 13-AR 14) (2)CLIMATE CHANGEAssets and Operations Exposed to Transition EventsE1-1(AR 12b, AR 13-AR 14)CLIMATE CHANGETransition Events and Exposure Assessment Informed by Climate Scenario AnalysisE1-1(AR 12c, AR 13-AR 14)CLIMATE CHANGESustainability Matters Addressed by Climate Change PolicyE1-2(25)(AR 16-AR 18)CLIMATE CHANGEClimate Change Mitigation Actions by Decarbonisation Lever E1-3(29a)CLIMATE CHANGEClimate Change Adaptation Actions by Solution TypeE1-3(AR 19d)CLIMATE CHANGECapEx and OpEx for Actions on CapEx Plan Under R2178E1-3(29ciii, 16c)(AR 20)CLIMATE CHANGETarget Setting Process for Managing Climate-Related IROsE1-4(33)CLIMATE CHANGEConsistency of GHG Reduction Targets with Inventory BoundariesE1-4(34b)CLIMATE CHANGEReflection of Activities and External Influences in Baseline ValueE1-4(AR 25a)CLIMATE CHANGEImpact of New Baseline Value on Targets, Achievement, and Progress TrackingE1-4(AR 25b)CLIMATE CHANGEEmission Reduction Targets: Science-Based 1.5°C, Assurance, Methodology, Change ImpactE1-4(34e,16a)(AR 26)CLIMATE CHANGEUse of Climate Scenarios and Decarbonisation Levers DefinitionE1-4(AR 30c)CLIMATE CHANGEChanges in GHG Emission Reporting Scope and Comparability Effect E1-6(47)CLIMATE CHANGEGHG Emissions Calculation: Methodology, Assumptions and EFsE1-6(AR 39b)CLIMATE CHANGEContractual Instrument Types Used for Sale/Purchased of Energy Boundled/UnboundledE1-6(AR 45d) (4)CLIMATE CHANGEScope 3 Categories Included/ExcludedE1-6(AR 46i) (2)CLIMATE CHANGEReporting Boundaries and Methodology for Scope 3 CalculationE1-6(AR 46h)CLIMATE CHANGEGHG Removals via Climate Change Mitigation Projects, Natural Sink, or Technical SolutionsE1-7(56a)(AR 56-AR 57)CLIMATE CHANGEGHG Reduction via Climate Change Mitigation Projects and Technical SolutionsE1-7(56b)(AR 56)CLIMATE CHANGEGHG Emissions Type in Removal and Storage ActivityE1-7(AR 57a)(AR 56)CLIMATE CHANGEGHG Removals by Removal ActivityE1-7(58)(AR 56)CLIMATE CHANGEGHG Removal Calculation: Methodology, Assumptions, and FrameworkE1-7(58b)(AR 58h)CLIMATE CHANGEGHG Removal Role in the Climate Change Mitigation PolicyE1-7(AR 58c)CLIMATE CHANGECarbon Credit: Separate Reporting Confirmation, Usage, and Quality CriteriaE1-7(AR 61)CLIMATE CHANGENet-Zero and GHG Reduction Targets: Scope, Methodology, Framework, Neutralized Emissions E1-7(60)CLIMATE CHANGEGHG Neutrality Claim Involving Carbon CreditsE1-7(61)CLIMATE CHANGEPublic claims of GHG neutrality by GHG emission reduction targetsE1-7(61a)CLIMATE CHANGEClaims of GHG neutrality and reliance on carbon creditsE1-7(61b)CLIMATE CHANGENet-Zero and GHG Reduction Targets: Carbon Credit-Based Neutrality Claims and ImpactE1-7(61a,b)CLIMATE CHANGEIntegrity of Carbon Credits UsedE1-7(61c)CLIMATE CHANGEType of Internal Carbon Pricing SchemeE1-8(63 a)CLIMATE CHANGEAssessment of Anticipated Financial Effects of Material Physical RiskE1-9(AR 69a)CLIMATE CHANGEIntegration of Assets and Operations in Physical Risk and Climate Scenario IdentificationE1-9(AR 69b)CLIMATE CHANGERisk Factors for Net Revenue in Operations at Physical RiskE1-9(AR 71b) (1)CLIMATE CHANGEMargin Erosion Over Time from Net Revenue in Operations at Physical RiskE1-9(AR 71b) (2)CLIMATE CHANGEAssessment of Financial Effects of Material Transition RiskE1-9(AR 72a, AR 73a)CLIMATE CHANGEIntegration of Assets/Operations in Transition Risk and Climate Scenario IdentificationE1-9(AR 72b)CLIMATE CHANGERisk Factors for Net Revenue in Operations at Transition RiskE1-9(AR 76b) (1)CLIMATE CHANGEMargin Erosion Over Time from Net Revenue in Operations at Transition RiskE1-9(AR 76b) (2)POLLUTIONPollution IROs Across Operations and Value Chain: Methodology, Assumptions, ToolsE2.IRO-1(11 a)(AR 1-AR8 )POLLUTIONProcess for Consultations on Pollution-Related IROsE2.IRO-1(11 b)POLLUTIONResults of Materiality Assessment on PollutionE2.IRO-1(AR 9)POLLUTIONPolicy on Mitigation of Air, Water, and Soil Pollution ImpactsE2-1(15 a)(AR 11)POLLUTIONPolicy on Reducing Substances of Concern and Phasing Out Substances of Very High ConcernE2-1(15b)(AR 11)POLLUTIONPolicy on Pollution Incident and Emergency ControlE2-1(15c)POLLUTIONPolicy Contribution to EU Zero Pollution Action PlanE2-1(AR 12)POLLUTIONPollution Actions Covering Upstream and Downstream Value ChainE2-2(AR 13)POLLUTIONMitigation Hierarchy Layer for Pollution-Related ActionsE2-2(19)POLLUTIONMitigation Hierarchy Layer for Pollution-Related ResourcesE2-2(19)(AR 14)POLLUTIONSite-Level Pollution Action Plans ImplementedE2-2(AR 15)POLLUTIONPollution Targets Consider Ecological Thresholds and Entity-Specific AllocationsE2-3(24)(AR 16)POLLUTIONPollution: Ecological Thresholds and Methodology E2-3(24 a)(AR 16)POLLUTIONDetermination of Entity-Specific Ecological Thresholds and MethodologyE2-3(24 b)(AR 16)POLLUTIONPollution: Accountability in Allocated Ecological ThresholdsE2-3(24 c)(AR 16)POLLUTIONSite-Level Pollution Targets ImplementedE2-3(AR 18)POLLUTIONChanges Over Time of Air, Water, and Soil PollutionE2-4(30a)POLLUTIONMeasurement Methodology for Air, Water, and Soil PollutionE2-4(30b)(AR 26-AR 27)POLLUTIONProcess for Pollution-Related Data CollectionE2-4(30c)(AR 27)POLLUTIONReason for Selecting an Inferior Methodology for Quantifying and Estimating EmissionsE2-4(31)POLLUTIONDirective 2010/75/EU: List of IED-Regulated Installations and EU BAT ApplicabilityE2-4(AR 25a)POLLUTIONDirective 2010/75/EU: List of Non-Compliance Incidents and Enforcement ActionsE2-4(AR 25b)POLLUTIONDirective 2010/75/EU: Environmental Performance Against EU-BAT and BAT-AEL ComparisonE2-4(AR 25c)POLLUTIONPollution-Related Risks and Opportunities: Anticipated Financial Effects and Time PeriodsE2-6(39b)POLLUTIONPollution Risk Assessment, Time Period Definition, Methodology, and AssumptionsE2-6(AR 33)WATER AND MARINE RESOURCESWater and Marine Resource-Related IROs: Process, Methodology, Assumptions, and ToolsE3.IRO-1(8a)(AR 1-AR 15)WATER AND MARINE RESOURCESConsultation Process on Water and Marine Resource-Related IROsE3.IRO-1(8b)(AR 1-AR 15)WATER AND MARINE RESOURCESWater Management PolicyE3-1(12a)(AR 16-AR 18)WATER AND MARINE RESOURCESPolicy on Sourcing Water and Marine Resources E3-1(12ai)(AR 16-AR 18)WATER AND MARINE RESOURCESPolicy on Water TreatmentE3-1(12a ii)(AR 16-AR 18)QuantitativePlease note that for the topic ‘WASTE’ the names of the metrics may be subject to change.Sustainability MatterMetric NameDisclosure RequirementData PointCLIMATE CHANGE (Energy)Total Energy Consumption from Fossil SourcesESRS E1-5(37 a)(AR 33, AR 32)CLIMATE CHANGE (Energy)Total Energy Consumption from Nuclear SourcesESRS E1-5(37 b)CLIMATE CHANGE (Energy)Total Non-Renewable Energy ProductionESRS E1-5(39) (1)CLIMATE CHANGE (Energy)Total Energy Consumption from High Climate Impact Sector ActivitiesESRS E1-5(41)CLIMATE CHANGE (Energy)Total Energy Consumption of Purchased or Acquired Biogenic Renewable SourcesESRS E1-5(37ci)CLIMATE CHANGE (Energy)Total Energy Consumption of Purchased or Acquired Electricity from RenewableESRS E1-5(37cii)CLIMATE CHANGE (Energy)Total Energy Consumption of Self-Generated Renewable SourcesESRS E1-5(37ciii)CLIMATE CHANGE (Energy)Total Energy Consumption from Coal and Coal ProductsESRS E1-5(38 a) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption from Crude Oil and Petroleum ProductsESRS E1-5(38 b) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption from Natural GasESRS E1-5(38 c) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption from Other Fossil SourcesESRS E1-5(38 d) (AR 33)CLIMATE CHANGE (Energy)Total Energy Consumption of Purchased or Acquired Electricity from Fossil SourcesESRS E1-5(38 e) (AR 33)CLIMATE CHANGE (Energy)Energy Consumption Intensity per Net Revenue in High Climate Impact Sector ActivitiesESRS E1-5(40) (AR36)CLIMATE CHANGE (Energy)Net Revenue from High Climate Impact Sector ActivitiesESRS E1-5(AR38b) (1)CLIMATE CHANGE (Energy)Net Revenue from Non-High Climate Impact Sector ActivitiesESRS E1-5(AR38b) (2)WATER AND MARINE RESOURCESOther Water Consumption BreakdownsESRS E3-4(AR 30)WATER AND MARINE RESOURCESOther Water Consumption IntensityESRS E3-4(AR31)CLIMATE CHANGE (Emissions)Total Biogenic GHG Emissions Not Included in Scope 1ESRS E1-6(AR 43c)CLIMATE CHANGE (Emissions)Percentage of Contractual Instruments in Scope 2ESRS E1-6(AR 45d) (5)CLIMATE CHANGE (Emissions)Total Biogenic GHG Emissions Not Included in Scope 2ESRS E1-6(AR 45e)CLIMATE CHANGE (Emissions)Total Biogenic GHG Emissions Not Included in Scope 3ESRS E1-6(AR 46j)CLIMATE CHANGE (Emissions)NET_REVENUEESRS E1-6(AR 55) (1)CLIMATE CHANGE (Emissions)Net Revenue for GHG Emissions Intensity: No Direct Cross-Reference to Financial StatementsESRS E1-6(AR 55) (2)CLIMATE CHANGE (Emissions)Net Revenue Other than to Calculate GHG Emission IntensityESRS E1-6(AR 55) (3)CLIMATE CHANGE (Emissions)Location-Based GHG Emission Intensity per Net Revenue: No Direct Cross-ReferenceESRS E1-6(53) (AR 53) (3)CLIMATE CHANGE (Emissions)Market-Based GHG Emission Intensity per Net Revenue: No Direct Cross-ReferenceESRS E1-6(53) (AR 53) (4)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Recovery OperationsESRS E5-5(37b) (1)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to ReuseESRS E5-5(37b) (2)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to RecyclingESRS E5-5(37b) (3)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Incineration with Energy RecoveryESRS E5-5(37b) (4)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Other Recovery OperationESRS E5-5(37b) (5)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Disposal OperationsESRS E5-5(37c) (1)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Incineration Without Energy RecoveryESRS E5-5(37c) (2)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to LandfillESRS E5-5(37c) (3)RESOURCE USE & CIRCULAR ECONOMYTotal Hazardous Waste Generated Directed to Other Disposal OperationESRS E5-5(37c) (4)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Recovery OperationsESRS E5-5(37b) (6)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to ReuseESRS E5-5(37b) (7)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to RecyclingESRS E5-5(37b) (8)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Incineration with Energy RecoveryESRS E5-5(37b) (9)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Other Recovery OperationESRS E5-5(37b) (10)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Disposal OperationsESRS E5-5(37c) (5)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Incineration Without Energy RecoveryESRS E5-5(37c) (6)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to LandfillESRS E5-5(37c) (7)RESOURCE USE & CIRCULAR ECONOMYTotal Non-Hazardous Waste Generated Directed to Other Disposal OperationESRS E5-5(37c) (8)RESOURCE USE & CIRCULAR ECONOMYTotal Waste Non RecycledESRS E5-5(37d) (1)RESOURCE USE & CIRCULAR ECONOMYTotal Radioactive Waste GeneratedESRS E5-5(39) (2)    Read More Technology Blogs by SAP articles 

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