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 moreUnder CSRD, an issue is considered material if it meets the definition of impact materiality, financial materiality, or both.
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