6. The undertaking shall provide disclosures in relation to specific circumstances.
7. The objective of this Disclosure Requirement is to provide an understanding of the effect of these specific circumstances on the preparation of the sustainability statement.
8. The undertaking may report this information alongside the disclosures to which they refer.
Time horizons
9. When the undertaking has deviated from the medium- or long-term time horizons defined by ESRS 1 section 6.4 Definition of short-, medium- and long-term for reporting purposes, it shall describe:
(a) its definitions of medium- or long-term time horizons; and
(b) the reasons for applying those definitions.
Value chain estimation
10. When metrics include upstream and/or downstream value chain data estimated using indirect sources, such as sector-average data or other proxies, the undertaking shall:
(a) identify the metrics;
(b) describe the basis for preparation;
(c) describe the resulting level of accuracy; and
(d) where a
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