1. The objective of this Standard is to specify Disclosure Requirements which will enable users of sustainability statements to understand:
(a) how the undertaking affects climate change, in terms of material positive and negative actual and potential impacts;
(b) the undertaking's past, current, and future mitigation efforts in line with the Paris Agreement (or an updated international agreement on climate change) and compatible with limiting global warming to 1.5°C;
(c) the plans and capacity of the undertaking to adapt its strategy and business model, in line with the transition to a sustainable economy and to contribute to limiting global warming to 1.5°C;
(d) any other actions taken by the undertaking, and the result of such actions to prevent, mitigate or remediate actual or potential negative impacts, and to address risks and opportunities;
(e) the nature, type and extent of the undertaking's material risks and opportunities arising from the undertaking's impacts and dependenc
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