ESRS 2 General disclosures
Disclosure requirement |
Section |
Page |
| BP-1 | General basis for preparation | 81 |
| BP-2 | Disclosure in relation to specific circumstances | 82 |
| GOV-1, GOV-2 | The administrative, management and supervisory bodies | 83 |
| GOV-3 | Sustainability-related incentive schemes | 85 |
| GOV-4 | Statement on due diligence | 86 |
| GOV-5 | Risk management and internal controls over sustainability reporting | 86 |
| SBM-1 | Strategy, business model and value chain | 87 |
| SBM-2 | Interests and views of stakeholders | 88 |
| SBM-3 | Material impacts, risks, and opportunities and their interaction with strategy and business model | 88 |
| IRO-1 | Double Materiality Assessment - Process to identify and assess material impacts, risks and opportunities | 90 |
| IRO-2 |
Result of the Double Materiality Assessment |
91 |