ESRS (revised 2026)
ESRS 2 General Disclosures – ESRS (revised 2026)

ESRS (revised 2026) ESRS2-GOV-3: GOV-3 Statement on due diligence

What does ESRS2-GOV-3 require?

The undertaking shows where in the sustainability statement each main element and step of its due diligence process can be found, which may take the form of a table cross-referencing each step of due diligence to the relevant disclosures.

Maintained by Gerard Blokdyk

What else in your programme already covers this

This control maps to 1 controls across 1 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.

  • Art 5(4) Due diligence: the eight actions and the retention of documentation

Every mapping shown was judged rather than inferred from wording similarity, and the ones that failed review are published too. See the coverage reports and what was rejected.

Other controls in ESRS 2 General Disclosures – ESRS (revised 2026)

Query this from an agent

The graph holds this control, the 1 it maps to, and the evidence behind each claim, over MCP and REST.