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. Appendix A Application Requirements
  3. ESRS 2 General disclosures
  4. Impact, risk and opportunity management (paras. AR1-AR15)
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Impact, risk and opportunity management (paras. AR1-AR15)

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 (paras. AR1-AR9)
Amended
 Disclosure Requirement E2-1 - Policies related to pollution (paras. AR10-AR12)
Applicable
 Disclosure Requirement E2-2 - Actions and resources related to pollution (paras. AR13-AR15)
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