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. Strategy (paras. 14-19)
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Strategy (paras. 14-19)

Comparing proposed amendment...
Applicable
 Disclosure Requirement E1-1 - Transition plan for climate change mitigation (paras. 14-17)
Applicable
 Disclosure Requirement related to ESRS 2 SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model (paras. 18-19)
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