13. in accordance with paragraph 48 of ESRS 2 SBM-3, the entity shall disclose the following:
(a) whether and to what extent the actual and potential impacts on its own workforce in accordance with ESRS 2 IRO-1 Description of the processes for identifying and assessing Impact materialities, Risks and Opportunities .
i) arise from or are related to the entity's strategy or business models ; and
ii) influence the organization's strategy and business model and contribute to their alignment,
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