4. The requirements of this section should be read in conjunction with and reported alongside the disclosures required by ESRS 2 on Governance (GOV), Strategy (SBM) and Management of impacts, risks and opportunities (IRO).
Governance
Disclosure Requirement related to ESRS 2 GOV-1 - The role of the administrative, management and supervisory bodies
5. When disclosing information about the role of the administrative, management and supervisory bodies, the undertaking shall cover the following aspects:
(a) the role of the administrative, management and supervisory bodies related to business conduct; and
(b) the expertise of the administrative, management and supervisory bodies on business conduct matters.
Impact, risk and opportunity management
Disclosure Requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material impacts, risks and opportunities
6. When describing the process to identify material impacts, risks and opportun
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