Version and legal reference: DR (EU) 2026/1560 (OJ L, 2026/1560, 21.9.2026)
Appendix B
List of possible sustainability issues
The appendix below is an integral part of this Standard and provides a list of possible sustainability issues.
| Topics | Sub-topics |
| Climate Change | Climate change mitigation |
| Climate change adaptation | |
| Energy | |
| Pollution | Pollution of air |
| Pollution of water | |
| Pollution of soil | |
| Substances of concern, including substances of very high concern | |
| Microplastics | |
| Water | Water use, including withdrawal, consumption, discharges and storage |
| Biodiversity and Ecosystems | Drivers of biodiversity and ecosystem change (including terrestrial and marine habitat change, invasive species) |
| State of species | |
| The extent and condition of terrestrial and marine ecosystems | |
| Ecosystem services | |
| Circular Economy and Resource Use | Resource inflows |
| Resource outflows related to products and services | |
| Resource outflows (waste) | |
| Own Workforce and Workers in the Value Chain | Working conditions (including adequate wages, work-life balance, working time, secure employment) and social protection |
| Social dialogue, freedom of association, works councils, participation rights of workers, and collective bargaining | |
| Health and safety | |
| Training and skills development | |
| Diversity and equal treatment (including gender equality, equal pay for work of equal value, employment and inclusion of people with disabilities, non-discrimination, anti-harassment, measures against violence) | |
| Other labour-related human rights topics (including child labour, forced labour, privacy and adequate housing, water and sanitation | |
| Affected Communities | Communities’ economic, social and cultural rights (including land-related impacts, security-related impacts, adequate housing and food, water and sanitation) |
| Communities’ civil and political rights (including freedom of expression, freedom of assembly, impacts on human rights defenders) | |
| Rights of indigenous peoples (including free, prior and informed consent (FPIC), self-determination, cultural rights) | |
| Consumers and End-users | Information-related impacts for consumers or users (including privacy, access to information, freedom of expression) |
| Personal safety of consumers or end-users (including health and safety, protection of children, security of a person) | |
| Social inclusion of consumers or end-users (including, access to products and services, responsible marketing practices, non-discrimination) | |
| Business Conduct | Corporate culture, including anti-corruption and bribery, the protection of whistle-blowers and animal welfare |
| Political influence, including lobbying activities | |
| Management of relationships with suppliers, including payment practices especially late payment to small and medium-sized undertakings (SMEs) |