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  • E2-6.1 Anticipated financial effects from material pollution-related risks and opportunities - time horizons - general
  • ← Disclosure Requirement E2-2 – Actions and resources related to pollution
  • Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities →

E2-6.1 Anticipated financial effects from material pollution-related risks and opportunities - time horizons - general¶

  1. When disclosing the anticipated financial effects of material pollution-related risks and opportunities, the undertaking shall consider short-term, medium-term and long-term time horizons as defined in ESRS 1.

  • ← Disclosure Requirement E2-2 – Actions and resources related to pollution
  • Disclosure Requirement related to ESRS 2 IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities →

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