(1) Subject to this section and sections 1592 and 1594, the directors of an applicable company shall, for each financial year, include in a clearly identifiable dedicated section of the directors' report -
(a) information necessary to understand the company's impacts on sustainability matters, and
(b) information necessary to understand how the sustainability matters affect the company's development, performance and position.
(2) The information referred to in subsection (1) shall contain the following:
(a) a brief description of the applicable company's business model and strategy, including -
(i) the resilience of the applicable company's business model and strategy in relation to risks related to sustainability matters,
(ii) the opportunities for the applicable company related to sustainability matters,
(iii) the plans of the applicable company, including implementing actions and related financial and investment plans, to ensure that its business model and strategy are compatible wi
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