1. Accounting, Auditing, Actuarial
  2. EC - European Commission
  3. European sustainability reporting standards (ESRSs)
  4. 2023
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  1. European Sustainability Reporting Standard E1: Climate change (ESRS E1)
  2. Disclosure Requirements (paras. 12-70)
  3. ESRS 2 General disclosures (paras. 12-70)
  4. Governance (para. 13)
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Governance (para. 13)

Comparing proposed amendment...
Applicable
 Disclosure requirement related to ESRS 2 GOV-3 Integration of sustainability-related performance in incentive schemes (para. 13)
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