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 S4: Consumers and end-users (ESRS S4)
  2. Disclosure Requirements (paras. 7-41)
  3. ESRS 2 General Disclosures (paras. 7-41)
  4. Metrics and targets (paras. 38-41)
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Metrics and targets (paras. 38-41)

Comparing proposed amendment...
Applicable
 Disclosure Requirement S4-5 - Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities (paras. 38-41)
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