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. Impact, risk and opportunity management (paras. AR9-AR22)
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Impact, risk and opportunity management (paras. AR9-AR22)

Comparing proposed amendment...
Applicable
 AR9-AR15
Amended
 Disclosure Requirement E1-2 - Policies related to climate change mitigation and adaptation(paras. AR16-AR18)
Applicable
 Disclosure Requirements E1-3 - Actions and resources in relation to climate change policies (paras. AR19-AR22)
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