行动和资源通用披露要求

*(AR 22)

• Key actions in the context of this DR are those actions that play a significant role in managing the undertaking’s material impacts risks and opportunities including actions taken to support the provision of remedy. Key actions include actions that are part of the undertaking’s business practices, sustainability due diligence and overall business and risk management. Key actions may have been initiated in prior reporting periods and continue to be implemented or produce effects in the current reporting period. For the sake of understandability, key actions may be aggregated if applicable. Conversely, if key actions cover more than one material impact, risk or opportunity, this can be indicated and cross-referenced if necessary.

*(new)

• Actions may be undertaken individually or in collaboration with other undertakings, especially if actual impacts or potential impacts are systemic or widespread in nature and cannot be addressed by the undertaking alone. Users may find it useful to know whether a key action is collaborative.

*(new)

• In the description of environmental actions, these may be classified in accordance with the mitigation hierarchy (i.e. avoidance, minimisation, restoration and compensation).

*(68(a)

(b) amended)

• The scope of key actions refers to their coverage in terms of activities within its own operations, its upstream and downstream value chain, subsidiaries, geographies, and if defined, the affected stakeholder groups in scope. The timeframe refers to the time horizons over which the undertaking intends to complete each action.

The undertaking may present the information on resource allocation in the form of a table broken down between

(i) capital expenditure and operating expenditure, and between (ii) resources applied in the current reporting year and the planned allocation of resources over specific time horizons.

*(new).

• If the undertaking has allocated significant non-financial resources (e.g. full-time equivalent resources), the information about those resources may be presented as non-monterary quantities.

*(new)

• When preparing disclosures on significant financial resources that have been or are expected to be allocated to the implementation of key actions, the undertaking may limit the disclosure to:

(a) its approved and announced key actions and action plans; and

(b) its planned sources of funding for implementing these key actions.