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 E5: Resource use and circular economy (ESRS E5)
  2. Disclosure Requirements (paras. 10-43)
  3. ESRS 2 General disclosures (paras. 10-43)
  4. Impact, risk and opportunity management (paras. 11-20)
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Impact, risk and opportunity management (paras. 11-20)

Comparing proposed amendment...
Applicable
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities (para. 11)
Applicable
 Disclosure Requirement E5-1 - Policies related to resource use and circular economy (paras. 12-16)
Applicable
 Disclosure Requirement E5-2 - Actions and resources related to resource use and circular economy (paras. 17-20)
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