| Topic | Sustainability issue: Sub-topic | Sustainability issue: sub-sub topic |
| Climate change | | — | Climate change adaptation |
| — | Climate change mitigation |
| |
| Pollution | | — | Pollution of living organisms and food resources |
| — | Substances of very high concern |
| |
| Water and marine resources | | | — | Water discharges in the oceans |
| — | Extraction and use of marine resources |
|
| Biodiversity and ecosystems | | — | Direct impact drivers of biodiversity loss |
| | — | Land-use change, fresh water-use change and sea-use change |
|
| — | Impacts on the state of species |
| | — | Species population size |
| — | Species global extinction risk |
|
| — | Impacts on the extent and condition of ecosystems |
| |
| — | Impacts and dependencies on ecosystem services |
| |
| Circular economy | | — | Resources inflows, including resource use |
| — | Resource outflows related to products and services |
| |
| Own workforce | | | — | Freedom of association, the existence of works councils and the information, consultation and participation rights of workers |
| — | Collective bargaining, including rate of workers covered by collective agreements |
|
| — | Equal treatment and opportunities for all |
| | — | Gender equality and equal pay for work of equal value |
| — | Training and skills development |
| — | Employment and inclusion of persons with disabilities |
| — | Measures against violence and harassment in the workplace |
|
| — | Other work-related rights |
| |
| Workers in the value chain | | | — | Freedom of association, including the existence of work councils |
|
| — | Equal treatment and opportunities for all |
| | — | Gender equality and equal pay for work of equal value |
| — | Training and skills development |
| — | The employment and inclusion of persons with disabilities |
| — | Measures against violence and harassment in the workplace |
|
| — | Other work-related rights |
| |
| Affected communities | | — | Communities’ economic, social and cultural rights |
| | — | Security-related impacts |
|
| — | Communities’ civil and political rights |
| | — | Impacts on human rights defenders |
|
| — | Rights of indigenous communities |
| | — | Free, prior and informed consent |
|
| Consumers and end-users | | — | Information-related impacts for consumers and/or end-users |
| | — | Access to (quality) information |
|
| — | Personal safety of consumers and/or end-users |
| |
| — | Social inclusion of consumers and/or end-users |
| | — | Access to products and services |
| — | Responsible marketing practices |
|
| Business conduct | | — | Protection of whistle-blowers |
| — | Management of relationships with suppliers including payment practices |
| |
| | | — | Prevention and detection including training |
|
