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 2: General disclosures (ESRS 2)
  2. 4. Impact, risk and opportunity management (paras. 50-69)
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4. Impact, risk and opportunity management (paras. 50-69)

Comparing proposed amendment...
4.1 Disclosures on the materiality assessment process (paras. 50-59)
Amended
 Disclosure Requirement IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities (paras. 51-53)
Applicable
 Disclosure Requirement IRO-2 - Disclosure Requirements in ESRS covered by the undertaking's sustainability statement (paras. 54-59)
4.2 Minimum disclosure requirements on policies and actions (paras. 60-69)
Applicable
 Minimum Disclosure Requirement - Policies MDR-P - Policies adopted to manage material sustainability matters (paras. 63-65)
Applicable
 Minimum Disclosure Requirement - Actions MDR-A - Actions and resources in relation to material sustainability matters (paras. 66-69)
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