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  • Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model
  • ← Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
  • Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation →

Disclosure Requirement related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model¶

  1. The undertaking shall explain for each material climate-related risk it has identified, whether the entity considers the risk to be a climate-related physical risk or climate-related transition risk.

  2. The undertaking shall describe the resilience of its strategy and business model in relation to climate change. This description shall include:

    • (a) the scope of the resilience analysis;

    • (b) how and when the resilience analysis has been conducted, including the use of climate scenario analysis as referenced in the Disclosure Requirement related to ESRS 2 IRO-1 and the related application requirement paragraphs; and

    • (c) the results of the resilience analysis including the results from the use of scenario analysis.

  • ← Disclosure Requirement E1-9 – Anticipated financial effects from material physical and transition risks and potential climate-related opportunities
  • Disclosure Requirement E1-4 – Targets related to climate change mitigation and adaptation →

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