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. Impact, risk and opportunity management (paras. 20-29)
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Impact, risk and opportunity management (paras. 20-29)

Comparing proposed amendment...
Applicable
 Disclosure requirement related to ESRS 2 IRO-1 - Description of the processes to identify and assess material climate-related impacts, risks and opportunities (paras. 20-21)
Applicable
 Disclosure Requirement E1-2 - Policies related to climate change mitigation and adaptation (paras. 22-25)
Applicable
 Disclosure Requirement E1-3 - Actions and resources in relation to climate change policies (paras. 26-29)
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