Under CSRD and ESRS, a matter is materially impactful if it has significant positive or negative effects on people or the environment across a company’s operations, value chain, products, or services - over the short, medium, or long term.
Under CSRD and ESRS, a matter is materially impactful if it has significant positive or negative effects on people or the environment across a company’s operations, value chain, products, or services - over the short, medium, or long term.
ESG factors, which include sustainability factors as defined in EU Regulation 2019/2088, encompass environmental, social, human rights, and governance considerations.
Learn moreSustainability-related risks refer to uncertain events or conditions that could negatively impact a company's business model, strategy, goals, and ability to create value. These risks influence decision-making and business relationships, and are determined by the magnitude and probability of their impact.
Learn moreThe impact of an activity or business on the environment and people, including their human rights. It can be positive or negative, short or long-term, intended or unintended, and reversible or irreversible, and shows the contribution to sustainable development.
Learn moreA sustainability matter is considered material if it has a significant impact on the environment or if it has a significant financial impact, or both.
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