1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
Date-stamp loading
  1. European Sustainability Reporting Standard S2: Workers in the value chain (ESRS S2)
  2. Disclosure Requirements (paras. 8-42)
  3. ESRS 2 General disclosures (paras. 8-42)
  4. Strategy (paras. 9-13)
Previous Next

Strategy (paras. 9-13)

Comparing proposed amendment...
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 Interests and views of stakeholders (para. 9)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 10-13)
Previous Next