ESRS Standard
ESRS Standard
21. The objective of this DR is to enable an understanding of the undertaking's stakeholder engagement and how key stakeholders' interests and views are brought to the attention of its administrative, management and supervisory bodies and inform its strategy and business model.
22. The undertaking shall disclose:
(a) a summarised description of its stakeholder engagement, including information about the key stakeholders with which it engaged, with reference to typical categories of affected stakeholders defined in ESRS 1 General Requirements, AR 23;
(b) its understanding of the interests and views of its key stakeholders as they relate to its strategy and business model; and
(c) how the administrative, management and supervisory bodies are informed about the views and interests of key affected stakeholders (including workers' representatives) with regard to its material impacts, risks and opportunities.
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