9. When responding to ESRS 2 SBM-3 paragraph 48, the undertaking shall disclose:
(a) whether and how actual and potential impacts on consumers and/or end-users as identified in Disclosure Requirements ESRS 2 IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities:(i) originate from or are connected to the undertaking's strategy and business model, and (ii) inform and contribute to adapting the undertaking's strategy and business model, and
(b) the relationship between its material risks and opportunities arising from impacts and dependencies on consumers and/or end-users and its strategy and business model.
10. When fulfilling the requirements of paragraph 48, the undertaking shall disclose whether all consumers and/or end- users who are likely to be materially impacted by the undertaking, including impacts connected with the undertaking's own operations and value chain, including through its products or services, as well as through its busin
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