1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  1. European Sustainability Reporting Standard S4: Consumers and end-users (ESRS S4)
  2. Disclosure Requirements (paras. 7-41)
  3. ESRS 2 General Disclosures (paras. 7-41)
  4. Impact, risk and opportunity management (paras. 13-37)
Previous Next

Impact, risk and opportunity management (paras. 13-37)

Comparing proposed amendment...
Applicable
 Disclosure Requirement S4-1 - Policies related to consumers and end-users (paras. 13-17)
Applicable
 Disclosure Requirement S4-2 - Processes for engaging with consumers and end-users about impacts (paras. 18-22)
Applicable
 Disclosure Requirement S4-3 - Processes to remediate negative impacts and channels for consumers and end-users to raise concerns (paras. 23-27)
Amended
 Disclosure Requirement S4-4 - Taking action on material impacts on consumers and end- users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions (paras. 28-37)
Previous Next