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 S3: Affected communities (ESRS S3)
  2. Disclosure Requirements (paras. 6-42)
  3. ESRS 2 General disclosures (paras. 6-42)
  4. Strategy (paras. 7-11)
  5. Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (para. 7)
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 3 of 3    

Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (para. 7)

7. When responding to ESRS 2 SBM-2, paragraph 43, the undertaking shall disclose how the views, interests, and rights of affected communities, including respect for their human rights (and their rights as indigenous peoples, where applicable), inform its strategy and business model. Affected communities are a key group of affected stakeholders.

Comparing proposed amendment...
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