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. Impact, risk and opportunity management (AR4-AR21)
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Impact, risk and opportunity management (AR4-AR21)

Comparing proposed amendment...
Amended
 Disclosure requirements related to ESRS 2 IRO-1 - Description of the processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities (AR4-AR10)
Applicable
 Disclosure Requirement E4-2 - Policies related to biodiversity and ecosystems (AR11-AR17)
Amended
 Disclosure Requirement E4-3 - Actions and resources related to biodiversity and ecosystems (AR18-AR21)
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