1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. Legislation
  4. 2023
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  1. European Sustainability Reporting Standard S2: Workers in the value chain (ESRS S2)
  2. Appendix A Application Requirements
  3. ESRS 2 General disclosures (paras. AR4-AR48)
  4. Strategy (paras. AR4-AR9)
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Strategy (paras. AR4-AR9)

Comparing proposed amendment...
Applicable
 Disclosure Requirement related to ESRS 2 SBM-2 - Interests and views of stakeholders (paras. AR4-AR5)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. AR6-AR9)
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