Disclosure Requirement related to ESRS 2 IRO-1 Description of the processes to identify and assess material climate-related impacts, risks and opportunities
AR9. When disclosing the information on the processes to identify and assess climate impacts as required under paragraph 20(a), the undertaking shall explain how it has:
(a) screened its activities and plans in order to identify actual and potential future GHG emission sources and, if applicable, drivers for other climate-related impacts (e.g., emissions of black carbon or tropospheric ozone or land-use change) in own operations and along the value chain; and
(b) assessed its actual and potential impacts on climate change (i.e., its total GHG emissions).
AR10. The undertaking may link the information disclosed under paragraphs 20(a) and AR 9 to the information disclosed under the following Disclosure Requirements: Disclosure Requirement E1-1, paragraph 16(d) on locked-in GHG emissions; Disclosure Requirement E1-4 and Disclosure Req
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