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

ESRS (revised 2026) ESRS2-SBM-2: SBM-2 Interests and views of stakeholders

What does ESRS2-SBM-2 require?

The undertaking summarises its stakeholder engagement, naming the key stakeholders engaged by reference to the typical affected stakeholder categories (own workforce, value chain workers, affected communities, consumers and end-users, with nature as a silent stakeholder); sets out what it understands key stakeholders to want and think in relation to its strategy and business model; and explains how the views and interests of key affected stakeholders reach the administrative, management and supervisory bodies, including workers' representatives, regarding material impacts, risks and opportunities.

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 13 Meaningful engagement with stakeholders

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.