Provide a detailed specification of the impacts, risks, and opportunities that are addressed by the ESRS Disclosure Requirements, distinguishing them from those addressed through additional entity-specific disclosures, in accordance with Disclosure Requirement SBM-3 concerning material impacts, risks, and opportunities and their interaction with the strategy and business model.

Question

Accepted Answer

All IROs are covered by ESRS disclosure requirements, except for the positive impact related to helping people with hearing loss, which is entity specific.

GN Store Nord

ESRS disclosure: SBM-3_12

Tags Tree