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. Appendix A Application Requirements (paras. AR 1-AR 47)
  3. ESRS 2 General Disclosures (paras. AR 3-AR 47)
  4. Impact, risk and opportunity management (paras. AR 9-AR 43)
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Impact, risk and opportunity management (paras. AR 9-AR 43)

Comparing proposed amendment...
Applicable
 Disclosure Requirement S3-1 - Policies related to affected communities (paras. AR 9-AR 12)
Amended
 Disclosure Requirement S3-2 - Processes for engaging with affected communities about impacts (paras. AR 13-AR 16)
Applicable
 Disclosure Requirement S3-3 - Processes to remediate negative impacts and channels for affected communities to raise concerns (paras. AR 17-AR 24)
Amended
 Disclosure Requirement S3-4 - Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions (paras. AR 25-AR 43)
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