List of datapoints in cross-cutting and topical standards that are required by EU law
• ESRS G1-1 Protection of whistleblowers paragraph 10 (d) • ESRS G1-4 Fines for violation of anti-corruption and anti-bribery laws paragraph 24 (a) • ESRS G1-4 Standards of anticorruption and antibribery paragraph 24 (b)
Disclosure or application requirements in topical ESRS that are applicable jointly with ESRS 2 General Disclosures
• GOV – 1 The role of the administrative, management and supervisory bodies • GOV – 3 Integration of sustainability-related performance in incentive schemes • SBM – 2 Interests and views of stakeholders
• SBM – 3 Material impacts, risks and opportunities and their interaction with strategy and business model • IRO-1 Description of the processes to identify and assess material impacts, risks and opportunities
Additional information
Definitions of key terminology 1. Sustainability-related impacts: The effect the company has or could have on the environment and people, including effects on their human rights, as a result of the company's activities or business relationships. The impacts can be actual or potential, negative or positive, short-term or long-term time horizons, intended or unintended, and reversible or irreversible. Impacts indicate the company's contribution, negative or positive, to sustainable development. 2. Sustainability-related financial opportunities: Uncertain environmental, social or governance events or conditions that, if they occur, could cause a potential material positive effect on the company's business model, strategy, its capability to achieve its goals and targets and to create value, and therefore may influence its decisions and those of its business relationship partners with regards to sustainability matters. Like any other opportunity, sustainability-related opportunities are measured as a combination of an impact’s magnitude and the probability of occurrence. 3. Sustainability-related financial risks: Uncertain environmental, social or governance events or conditions that, if they occur, could cause a potential material negative effect on the company's business model, strategy and sustainability strategy, its capability to achieve its goals and targets and to create value, and therefore may influence its decisions and those of its business relationships with regard to sustainability matters. Like any other risks, sustainability-related risks are the combination of an impact’s magnitude and the probability of occurrence.
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