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. 3. Strategy
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3. Strategy

Comparing proposed amendment...
Applicable
 Disclosure Requirement SBM-1 Strategy, business model and value chain (paras. AR 12-AR 15)
Applicable
 Disclosure Requirement SBM-2 - Interests and views of stakeholders (para. AR 16)
Applicable
 Disclosure Requirement SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR 17-AR 18)
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