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. Appendix A Application Requirements
  3. ESRS 2 General disclosures (paras. AR1-AR81)
  4. Strategy (paras. AR1-AR8)
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Strategy (paras. AR1-AR8)

Comparing proposed amendment...
Amended
 Disclosure Requirement E1-1 - Transition plan for climate change mitigation (paras. AR1-AR8)
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