AR 3. In describing the role and responsibilities of the administrative, management and supervisory bodies with regard to sustainability matters, the undertaking may specify:
(a) the aspects of sustainability over which oversight is exercised with regard to the environmental, social and governance matters the undertaking may be facing, including:
i. any assessment of and changes to sustainability-related aspects of the undertaking's strategy and business model;
ii. the identification and assessment of material risks, opportunities and impacts;
iii. related policies and targets, action plans and dedicated resources; and iv. sustainability reporting;
(b) the form such oversight takes for each of the above aspects: i.e., information, consultation or decision-making; and
(c) the way such oversight is organised and formalised, i.e., processes by which the administrative, management and supervisory bodies engage with these aspects of sustainability.
AR 4. In describing the undertaking's orga
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