1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  1. European Sustainability Reporting Standard 2: General disclosures (ESRS 2)
  2. Appendix A Application Requirements
  3. 4. Impact, risk and opportunity management
Previous Next

4. Impact, risk and opportunity management

Comparing proposed amendment...
Applicable
 Disclosure Requirement IRO-2 - Disclosure Requirements in ESRS covered by the undertaking's sustainability statement (para. AR 19)
Applicable
 Minimum Disclosure Requirement - Policies MDR-P - Policies adopted to manage material sustainability matters (paras. AR 20-AR 21)
Applicable
 Minimum disclosure requirement - Actions MDR-A - Actions and resources in relation to material sustainability matters (paras. AR 22-AR 23)
Previous Next