1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E2: Pollution (ESRS E2)
  2. Disclosure Requirements (paras. 10-41)
  3. ESRS 2 General disclosures (paras. 10-41)
  4. Impact, risk and opportunity management (paras. 11-19)
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Impact, risk and opportunity management (paras. 11-19)

Comparing proposed amendment...
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material pollution-related impacts, risks and opportunities (para. 11)
Applicable
 Disclosure Requirement E2-1 - Policies related to pollution (paras. 12-15)
Applicable
 Disclosure Requirement E2-2 - Actions and resources related to pollution (paras. 16-19)
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