CSRD
Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD

CSRD CSRD-ESRS2-SBM: Business model, strategy, resilience and opportunities related to sustainability matters

What does CSRD-ESRS2-SBM require?

The statement must briefly describe the business model and strategy, including how resilient they are to sustainability-related risks, the sustainability-related opportunities, how they take account of stakeholders' interests and the undertaking's impacts, and how the strategy has been implemented on sustainability matters.

Maintained by Gerard BlokdykVerified against the published standard Control text last updated

Other controls in Article 1: Sustainability statement content (Articles 19a and 29a of Directive 2013/34/EU) – CSRD

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The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.