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<b>43.</b> For material sub-topics the undertaking shall disclose:

- (c) the total amount of fines, penalties and compensation for damages recognised during the reporting period in the financial statements for incidents of discrimination and other human rights incidents.

___________________________________________________________

<b>AR 41. </b>This figure derives from the monetary amount recognised in the financial statements and it shall be disclosed in accordance with ESRS 1 paragraphs 115 and 116. ‘Fines, penalties and compensation’ refers to those imposed on the undertaking through judicial and non-judicial proceedings.

This article has been machine translated. In case of errors, please contact <a href="mailto:support@netcero.eu" rel="nofollow noopener noreferrer" target="_blank">support@netcero.eu</a>.

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