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 S2: Workers in the value chain (ESRS S2)
  2. Disclosure Requirements (paras. 8-42)
  3. ESRS 2 General disclosures (paras. 8-42)
  4. 8.
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Version status: Applicable | Document consolidation status: Updated to reflect all known changes
Version date: 1 January 2024 - onwards
  Version 3 of 3    

8.

8. The requirements of this section should be read in conjunction with the disclosures required by ESRS 2 on Strategy (SBM). The resulting disclosures shall be presented alongside the disclosures required by ESRS 2, except for SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model, for which the undertaking has an option to present the disclosures alongside the topical disclosure.

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