Measurable, outcome-oriented and time-bound goals that the undertaking aims to achieve in relation to material impacts, risks or opportunities. They may be set voluntarily by the undertaking or derive from legal requirements on the undertaking.
Measurable, outcome-oriented and time-bound goals that the undertaking aims to achieve in relation to material impacts, risks or opportunities. They may be set voluntarily by the undertaking or derive from legal requirements on the undertaking.
The impact of an activity or business on the environment and people, including their human rights. It can be positive or negative, short or long-term, intended or unintended, and reversible or irreversible, and shows the contribution to sustainable development.
Learn moreSustainability-related opportunities refer to uncertain events or conditions that could have a positive impact on a company's business model, strategy, goals, and value creation. These opportunities are assessed based on their potential impact and likelihood of occurring.
Learn moreSustainability risks are negative financial impacts that can affect a company's cash flow, ability to obtain financing, or cost of capital in the short, medium, or long term.
Learn moreSustainability-related risks refer to uncertain events or conditions that could negatively impact a company's business model, strategy, goals, and ability to create value. These risks influence decision-making and business relationships, and are determined by the magnitude and probability of their impact.
Learn moreFinancial impacts that do not meet the requirements for being included in the financial statements and are not accounted for in the current financial effects.
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