38. The undertaking shall disclose the elements of its strategy that relate to or impact sustainability matters, its business model and its value chain.
39. The objective of this Disclosure Requirement is to describe the key elements of the undertaking's general strategy that relate to or affect sustainability matters, and the key elements of the undertaking's business model and value chain, in order to provide an understanding of its exposure to impacts, risks and opportunities and where they originate.
40. The undertaking shall disclose the following information about the key elements of its general strategy that relate to or affect sustainability matters:
(a) a description of:
i. significant groups of products and/or services offered, including changes in the reporting period (new/removed products and/or services);
ii. significant markets and/or customer groups served, including changes in the reporting period (new/removed markets and/or customer groups);
iii. headcount of employees
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