36. The undertaking shall disclose the anticipated financial effects of material pollution-related risks and opportunities.
37. The information required by paragraph 36 is in addition to the information on current financial effects on the undertaking’s, financial position, financial performance and cash flows for the reporting period required under ESRS 2 SBM-3 para 48(d).
38. The objective of this Disclosure Requirement is to provide an understanding of:
(a) anticipated financial effects due to material risks arising from pollution-related impacts and dependencies and how those risks have (or could reasonably be expected to have) a material influence on the undertaking's financial position, financial performance, and cash flows, over the short, medium and long term.
(b) anticipated financial effects due to material opportunities related to pollution prevention and control.
39. The disclosure shall include:
(a) a quantification of the anticipated financial effects in monetary terms b
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