CSRD CSRD-ESRS2-SBM: Strategy, business model and value chain

Disclose the undertaking's strategy and business model, including how sustainability-related impacts, risks and opportunities interact with strategy, and the interests of key stakeholders.

Maintained by Gerard BlokdykVerified against the published standard 31 May 2026Control text last updated 21 May 2026

Other controls in ESRS 2: General Disclosures

CSRD-ESRS2-GOV Governance of sustainability matters
CSRD-ESRS2-IRO Impacts, risks and opportunities management

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