ESRS Standard
ESRS Standard
15. The objective of this DR is to enable an understanding of where, within the sustainability statement, the main steps of the due diligence process (see ESRS 1 General Requirements, Chapter 4) applied with regard to sustainability topics are disclosed.
16. The undertaking shall explain where its application of the main aspects and steps of the due diligence process are reflected in its sustainability statement.
Note on paragraph 16:
This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from an additional indicator related to principal adverse impacts, as set out by indicator #10 in Table 3 of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments ('Lack of due diligence').
Application Requirements (AR)
Application Requirements (AR)
AR 9 for para. 16
The undertaking may present the information required in paragraph 16 in the form of a table, cross-referencing the main steps of its due diligence process to the relevant disclosures in its sustainability statement.
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