可持续性声明中包含的重大影响、风险和机遇及披露要求

*(new)

• The description of material risks and opportunities also covers the related dependencies to the extent that is necessary for an understanding of those risks and opportunities. Paragraph 50 of ESRS 1 General Requirements applies in presenting the disclosure prescribed by this DR.

The undertaking may present the description of its material impacts, risks or opportunities in the same location as its disclosures on the related policies, actions, metrics and targets through which it manages them, in order to avoid duplication and support a coherent narrative. If the undertaking exercises this option, it shall still present a concise description of its material impacts, risks and opportunities alongside its disclosures prepared in accordance with IRO-2.

*(AR 19)

• The undertaking may present the disclosure as a content index, i.e. a tabular list of the DRs included in the sustainability statement, to support the identification of where they are located (page/paragraphs). It may present the list of information incorporated by reference in an appendix within its sustainability statement, or by including the necessary information in the list of reported DRs as required in paragraph 37(d). The undertaking may directly reference the DR numbers within its sustainability statement (e.g. in section headings or paragraph titles). The undertaking may present the ‘supplementary’ information provided under paragraph 37

(e) by highlighting it in the section headings, paragraph titles, or the aforementioned content index, so that it is clearly distinguished as supplementary. > **Footnote:*

• > [^8]: This information supports the information needs of financial market participants subject to Regulation (EU) 2019/2088 because it is derived from additional indicators related to principal adverse impacts as set out by indicator # 12 and 13 in Table III of Annex I of Commission Delegated Regulation (EU) 2022/1288 with regard to disclosure rules on sustainable investments (“Operations and suppliers at significant risk of incidents of forced or compulsory labour” and “Operations and suppliers at significant risk of child labour”). ---