ESRS: What Companies Need to Know
The European Sustainability Reporting Standards (ESRS) specify the requirements for European sustainability reporting. While the CSRD establishes the legal framework, the ESRS describe which topics, metrics, and information companies should include in their sustainability reporting.
The standards cover environmental, social, and governance (ESG) issues. These include, for example, climate change, pollution, working conditions, health and safety, and corporate governance.
For companies, this means that sustainability should not merely be described, but presented in a way that is transparent, structured, and as data-driven as possible.
An important principle applies here: Not every issue is automatically subject to reporting requirements for every company. The relevant issues are those that are classified as material in the context of the materiality analysis. This is precisely why it is worth asking what role indoor air quality can play in the context of ESG, occupational safety, and ESRS.
Why Indoor Air Quality Can Be Relevant to ESG and Sustainability Strategies
Indoor air quality affects millions of people every day in offices, schools, hospitals, hotels, and other buildings. Yet it often goes unnoticed.
Elevated CO₂ levels, volatile organic compounds (VOCs), particulates , and unfavorable humidity levels can affect well-being, concentration, and the perceived quality of work environments. Companies are therefore increasingly addressing the question of how indoor air quality can be systematically monitored and improved.
This topic is becoming increasingly important, particularly in the context of ESG. After all, sustainability encompasses not only environmental aspects but also responsibility toward one’s own employees. A healthy work environment, prevention, and occupational safety are central components of modern ESG strategies.
Indoor air quality can help organizations evaluate work environments based on data, identify risks early on, and implement improvements in a transparent manner. This provides companies with an additional foundation for making more informed decisions regarding health, safety, and facility management.
ESRS S1 and ESRS E2: What's the difference?
When it comes to indoor air quality, two ESRS categories often come up: ESRS S1 and ESRS E2. Both may relate to air quality, but they pursue different objectives.
ESRS S1: Own Workforce
ESRS S1 focuses on the company's own workforce. This includes, among other things:
- Working Conditions
- Health and Safety
- Occupational Safety
- Equal Opportunity
- Well-being in the Workplace
The focus is on the people in the company and on how work environments are designed.
ESRS E2: Contamination
ESRS E2 addresses environmental pollution. This includes, for example:
- Air pollution
- Water pollution
- Soil Contamination
- Release of pollutants
The focus here is on the question of what impact a company has on the environment and how that impact is managed.
In a nutshell:
ESRS S1 asks: How do working conditions affect employees?
ESRS E2 asks: How do corporate activities affect environmental pollution?
Why air-Q is a better fit for ESRS S1 than for ESRS E2
The air-Q measures indoor air quality in offices, conference rooms, schools, hospitals, hotels, and other buildings. Depending on the model, it measures various parameters such as CO₂, VOCs, particulates, temperature, humidity, and other indoor air quality parameters are continuously monitored.
This data helps companies better understand air quality in the workplace and track trends over longer periods of time.
That is precisely why there is a particularly strong connection to ESRS S1. The measured data can help make work environments more transparent and support decision-making in the areas of health, safety, and prevention.
Poor indoor air quality can, for example, indicate that rooms are not being adequately ventilated, that the way the space is being used is not compatible with the existing ventilation system, or that further investigation is warranted. Continuous indoor air quality measurements provide a reliable data foundation in this regard.
It is important to note that air-Q does not generate sustainability reports and is not an ESRS compliance tool. However, the system can provide valuable information for ESG, HSE, facility management, or occupational safety processes.
What air-Q Can Do in the Context of ESRS S1
Making Indoor Air Quality Visible
Many workplace air quality problems go unnoticed for a long time. Rising CO₂ levels, increased VOC concentrations, or fine particulate matter pollution are often not immediately noticeable. Continuous measurements make such trends visible.
Support Prevention
Indoor air quality data can provide indications of potential exposure situations. This enables companies to respond early and evaluate appropriate measures.
Understanding Work Environments Better
Every room is used differently. A conference room functions differently than an open-plan office or a treatment room. Indoor air quality measurements help analyze these differences based on data.
Document measures in a transparent manner
Anyone who makes changes to ventilation systems, building services, or operational processes wants to be able to understand the impact of those measures. Continuous measurement data makes changes visible and comparable.
Combining ESG, HSE, and Facility Management
Indoor air quality is an issue that affects several departments within a company. ESG managers, occupational safety officers, HSE teams, and facility managers often benefit from the same indoor air quality data.
Does ESRS S1 mean that companies are required to measure indoor air quality?
No, ESRS S1 does not establish a general requirement to measure CO₂, VOCs, particulates other indoor air quality parameters.
However, companies must assess and document key issues related to the health, safety, and working conditions of their employees, provided these issues are relevant to the company.
Indoor air quality data can serve as an additional source of information. It helps companies better understand work environments and implement data-driven measures.
What about ESRS E2?
ESRS E2 addresses environmental pollution and emissions. At first glance, this establishes a connection to the topic of air quality.
Upon closer inspection, however, these are different data types.
ESRS E2 focuses primarily on emissions and oxygen releases into the environment. air-Q, on the other hand, measures concentrations indoors.
Here's an example:
If elevated CO₂ levels are measured in a conference room, this provides valuable information about air quality in the workplace. However, this does not automatically indicate the amount of pollutants a company emits into the environment.
That is why, in most cases, the connection to ESRS S1 is much more direct than the one to ESRS E2.
Why Indoor Air Quality Is a Major ESG Issue
Indoor air quality brings together sustainability, employee health, occupational safety, and building management in a particularly tangible way.
Employees spend a large part of their day indoors. At the same time, companies can actively influence and improve air quality in the workplace.
This makes indoor air quality a practical ESG issue:
- Measuring Rooms
- Identifying Abnormalities
- Analyze the causes
- Develop measures
- Document improvements
For ESG managers, this creates an area where data-driven decisions can be directly linked to health, prevention, and the work environment.
