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Version date: 1 January 2024 - onwards
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Disclosure Requirement E5-6 - Anticipated financial effects from material resource use and circular economy-related risks and opportunities (paras. AR34-AR36)

AR34. When providing information under paragraph 42(b), the undertaking may illustrate and describe how it intends to strengthen value retention.

AR35. The undertaking may include an assessment of its related products and services at risk over the short-, medium- and long-term, explaining how these are defined, how financial amounts are estimated, and which critical assumptions are made.

AR36. The quantification of the anticipated financial effects in monetary terms under paragraph 43(a) may be a range.

Comparing proposed amendment...