识别和评估重大影响、风险和机遇及需报告的重大信息的流程描述

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• Input may include, where relevant and beyond generic information, due diligence processes that informed the assessment, specific data sources, sector benchmark analysis, and risk management processes; engagement with affected stakeholders; industry and peer group experience; reports, statistics and scientific data; and experts’ engagement.

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• The description of the process to identity and assess material risks and opportunities is expected to cover dependencies when relevant.

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• The undertaking shall focus on information that is specific to its own materiality assessment process. It shall avoid standardised, generic disclosures, sometimes referred to as ‘boilerplate’, such as information describing in detail that it has applied the criteria outlined in ESRS 1 General Requirements or followed the recommended process.

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• Information concerning engagement with affected stakeholders is addressed in ESRS 2 IRO-1 and SBM-2 and ESRS S1-S

4. To avoid duplication and support a coherent narrative:

(a) relevant disclosures under ESRS 2 IRO-1, paragraph 35(c), include how the materiality process includes consultation with affected stakeholders and external experts;

(b) information on ongoing engagement with affected stakeholders (as defined in ESRS 1 General Requirements, AR 21) is addressed in the respective social standards (ESRS S1-2, S2-2, S3-2 and S4-2);

(c) disclosures related to how key affected stakeholders’ (including workers’ representatives’) interests and views are brought to the attention of the undertakings’s administrative, management and supervisory bodies and inform its strategy and business model, with regard to its material impacts, risks and opportunities, are covered under ESRS 2 SBM-2, paragraph 22(c).

In disclosing how the undertaking considered areas of heightened risks of negative impacts related to specific activities, business relationships, or geographies, guidance is provided in ESRS 1 General Requirements, paragraphs 32

(b) and 33.

Disclosing changes from the previous period allows users to understand the last reporting period in which a full double materiality assessment was conducted and the aspects of it that have been udpated in the reporting period in accordance with ESRS 1 General Requirements, paragraph 35.