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. Appendix A Application Requirements
  3. 2. Governance
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2. Governance

Comparing proposed amendment...
Applicable
 Disclosure Requirement GOV-1 - The role of the administrative, management and supervisory bodies (paras. AR 3-AR 5)
Applicable
 Disclosure Requirement GOV-2 - Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies (para. AR 6)
Applicable
 Disclosure Requirement GOV-3 - Integration of sustainability-related performance in incentive schemes (para. AR 7)
Applicable
 Disclosure Requirement GOV-4 - Statement on due diligence (paras. AR 8-AR 10)
Applicable
 Disclosure Requirement GOV-5 - Risk management and internal controls over sustainability reporting (para. AR 11)
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