General Disclosures (ESRS 2)

Statement on due diligence (GOV-3)

Core elements of due diligence	Sections in the sustainability statement
Embedding due diligence in governance, strategy and business model	SBM-3: Interaction of material impacts, risks and opportunities with strategy and business model, and financial effects S2-1: Policies GOV-3: Integration of sustainability-related performance in incentive schemes
Engaging with affected stakeholders	SBM-2: Interests and views of stakeholders IRO-1: Description of the process to identify and assess material impacts, risks and opportunities, and material information to be reported S1-2, S2-2, S3-2, S4-2: Process for engaging with stakeholders about impacts S1-3, S2-3, S3-3, S4-3: Processes to remediate negative impacts and channels for stakeholders to raise concerns MDR-P in the topic chapters (Policies)
Identifying and assessing negative impacts on people and the environment	SBM-3: Interaction of material impacts, risks and opportunities with strategy and business model, and financial effects IRO-1: Description of the process to identify and assess material impacts, risks and opportunities, and material information to be reported
Taking action to address negative impacts on people and the environment	MDR-A in the topic chapters (Actions)
Tracking the effectiveness of these efforts	MDR-M in the topic chapters (Metrics) MDR-T in the topic chapters (Targets)

Frequently searched

Choose a topic and see your results below