Sustainability statement

1. Financial reporting - risk management - ESG - sustainability reporting - European Sustainability Reporting Standards (ESRS).

In the context of sustainability reporting, European Sustainability Reporting Standards (ESRS) define a sustainability statement as the dedicated section of an undertaking’s management report where the information about sustainability matters is presented.

(Source - Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission.)

2. Sustainability reporting - risk management.

More broadly, any similar statement in other contexts.

See also

• Double materiality
• ESG
• European Commission
• European Financial Reporting Advisory Group (EFRAG)
• European Sustainability Reporting Standards (ESRS)
• Financial materiality
• Financial reporting
• Guidance
• Impact
• Impact materiality
• Material
• Materiality
• Materiality assessment
• Risk
• Risk management
• Sustainability matters
• Sustainability reporting

Other resources

• Annex 2 - abbreviations and definitions - supplementing Directive 2013/34/EU of the European Parliament and of the Council as regards sustainability reporting standards - European Commission
• EFRAG Implementation Guidance - Materiality Assessment