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 E4: Biodiversity and ecosystems (ESRS E4)
  2. Disclosure Requirements (paras. 8-45)
  3. ESRS 2 General disclosures (paras. 8-45)
  4. Impact, risk and opportunity management (paras. 17-28)
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Impact, risk and opportunity management (paras. 17-28)

Comparing proposed amendment...
Amended
 Disclosure Requirement related to ESRS 2 IRO-1 - Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks, dependencies and opportunities (paras. 17-19)
Amended
 Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems (paras. 20-24)
Applicable
 Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems (paras. 25-28)
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