41. The undertaking shall disclose the anticipated financial effects of material risks and opportunities arising from resource use and circular economy-related impacts.
42. The information required by paragraph 41 is in addition the information on current financial effects on the entity's financial position, financial performance and cash flows for the reporting period required under ESRS 2 SBM-3 para 48(d). The objective of this Disclosure Requirement is to provide an understanding of:
(a) anticipated financial effects due to material risks arising from material resource use and circular economy- related impacts and dependencies and how these risks have or could reasonably be expected to have) a material influence on the undertaking's financial position, financial performance performance, and cash flows over the short-, medium- and long-term; and
(b) anticipated financial effects due to material opportunities related to resource use and circular economy.
43. The disclosure shall inclu
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