Sustainability statement

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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

Other resources