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. Metrics and targets (paras. 39-42)
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Metrics and targets (paras. 39-42)

Comparing proposed amendment...
Applicable
 Disclosure Requirement S3-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 39-42)
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