1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  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. Metrics and targets (paras. AR 44-AR 47)
Previous Next

Metrics and targets (paras. AR 44-AR 47)

Comparing proposed amendment...
Amended
 Disclosure Requirement S3-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. AR 44-AR 47)
Previous Next