AR1. The entity-specific disclosures shall enable users to understand the undertaking’s impacts, risks and opportunities in relation to environmental, social or governance matters.
AR2. When developing entity-specific disclosures, the undertaking shall ensure that:
(a) the disclosures meet the qualitative characteristics of information as set out in chapter 2 Qualitative characteristics of information; and
(b) its disclosures include, where applicable, all material information related to the reporting areas of governance; strategy; impact, risk and opportunity management; and metrics and targets (see ESRS 2 chapters 2 to 5).
AR3. When determining the usefulness of metrics for inclusion in its entity-specific disclosures, the undertaking shall consider whether:
(a) its chosen performance metrics provide insight into:
i. how effective its practices are in reducing negative outcomes and/or increasing positive outcomes for people and the environment (for impacts); and/or
ii. the likeliho
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