FAQs

Sustainability-related impacts

The effect the undertaking has or could have on the environment and people, including effects on their human rights, as a result of the undertaking’s activities or business relationships. The impacts can be actual or potential, negative or positive, short-term or long-term time horizons, intended or unintended, and reversible or irreversible. Impacts indicate the undertaking’s contribution, negative or positive, to sustainable development.

Source: ESRS 2 General disclosures