37. This chapter sets disclosure requirements that enable an understanding of:
(a) the elements of the undertaking's strategy that relate to or affect sustainability matters, its business model and its value chain;
(b) how the interests and views of the undertaking's stakeholders are taken into account by the undertaking's strategy and business model; and
(c) the outcome of the undertaking's assessment of material impacts, risks and opportunities, including how they inform its strategy and business model.