ESRS Standard
ESRS Standard
Note on paragraph numbers: The official version of this standard prints the number "1." before every paragraph. The automatic numbering did not resolve there. The numbers below show the order of the paragraphs on the page. The references in the Application Requirements confirm this order. Check the number against the primary source before you cite it.
8. The undertaking shall disclose its resource use and circular economy policies in accordance with the provisions of ESRS 2 GDR-P.
9. In addition to the information required under ESRS 2 GDR-P, if the undertaking integrates circular economy principles or eco-design requirements in its key products and circular economy services, it shall explain how this is done.
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