cover image: Sustainability-At-a-Glance-ESRS-June-2024-(Delegated-Act-31-July-2023)

20.500.12592/1cy1zwo

Sustainability-At-a-Glance-ESRS-June-2024-(Delegated-Act-31-July-2023)

8 Jul 2024

The difference between the figure reported in the The potential financial effects of the events (the possible outcome); material transactions, other events and conditions that • • previous period and the revised comparative figure; and arise after the end of the reporting period, the • The severity and likelihood of the impacts on people or the environment resulting undertaking shall, where approp. [...] For each target, the disclosure shall include the following Apply the requirements for the content of disclosures in this Whether and how the undertaking tracks the effectiveness of information: provision when the undertaking discloses information about the its actions to address material impacts, risks and opportunities, A description of the relationship of the target to the policy objectives. [...] The nature, type and extent of the undertaking’s material risks and opportunities arising from the Value chain: the full range of activities, resources and relationships related to the undertaking’s business model and the external environment in which undertaking’s impacts and dependencies on climate change, and how the undertaking manages them; and it operates. [...] water, healthy soil and biodiversity, as well as to the sustainability of the blue economy and fisheries sectors; Water withdrawal: The sum of all water drawn into the boundaries of the undertaking from all sources for any use over the course of The plans and capacity of the undertaking to adapt its strategy and business model in line with the preservation and the reporting period. [...] restoration of fresh water and protection of aquatic ecosystems and marine resources; The nature, type and extent of the undertaking’s material risks and opportunities related to the undertaking’s impacts and dependencies on water and marine resources, and how the undertaking manages them; and The financial effects on the undertaking over the short-, medium- and long-term time horizons of mate.

Authors

Nattaly Jeter

Pages
93
Published in
Australia

Table of Contents