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. Appendix A Application Requirements
  3. ESRS 2 GENERAL DISCLOSURES
  4. Strategy (AR1-AR3)
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Strategy (AR1-AR3)

Comparing proposed amendment...
Applicable
 Disclosure Requirement E4-1 - Transition plan and consideration of biodiversity and ecosystems in strategy and business model (AR1-AR3)
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