urn: urn:intuitem:risk:library:esrs_p1
locale: en
ref_id: ESRS 1/ESRS 2
name: European sustainability reporting standards (ESRS 1/ESRS 2)
description: 'The Commission adopted today the European Sustainability Reporting Standards
  (ESRS) for use by all companies subject to the Corporate Sustainability Reporting
  Directive (CSRD).

  ESRS 1:General requirements / ESRS 2: General disclosures

  Current consolidated version: 22/12/2023

  https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222'
copyright: EUROPEAN COMMISSION
version: 1
publication_date: 2024-09-09
provider: EUROPEAN COMMISSION
packager: intuitem
objects:
  framework:
    urn: urn:intuitem:risk:framework:esrs_p1
    ref_id: ESRS 1/ESRS 2
    name: European sustainability reporting standards (ESRS 1/ESRS 2)
    description: "The Commission adopted today the European Sustainability Reporting\
      \ Standards (ESRS) for use by all companies subject to the Corporate Sustainability\
      \ Reporting Directive (CSRD).\nESRS 1:General requirements / ESRS 2: General\
      \ disclosures \nCurrent consolidated version: 22/12/2023\nhttps://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=CELEX:02023R2772-20231222"
    requirement_nodes:
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1
      assessable: false
      depth: 1
      ref_id: ESRS 1
      description: 'GENERAL REQUIREMENTS '
    - urn: urn:intuitem:risk:req_node:esrs_p1:node3
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1
      name: 'Objective '
    - urn: urn:intuitem:risk:req_node:esrs_p1:node4
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1
      description: The objective of European Sustainability Reporting Standards (ESRS)
        is to specify the sustainability information that an undertaking shall disclose
        in accordance with Directive 2013/34/EU of the European Parliament and of
        the Council ( 1 ), as amended by Directive (EU) 2022/2464 of the European
        Parliament and of the Council. ( 2 ) Reporting in accordance with ESRS does
        not exempt undertakings from other obligations laid down in Union law
    - urn: urn:intuitem:risk:req_node:esrs_p1:node5
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1
      description: "Specifically, ESRS specify the information that an undertaking\
        \ shall disclose about its material impacts, risks and opportunities in relation\
        \ to environmental, social, and governance sustainability matters. ESRS do\
        \ not require undertakings to disclose any information on environmental, social\
        \ and governance topics covered by ESRS when the undertaking has assessed\
        \ the topic in question as non-material (See Appendix E of this Standard \u2018\
        Flowchart for determining disclosures to be included\u2019).The information\
        \ disclosed in accordance with ESRS enables users of the sustainability statement\
        \ to understand the undertaking\u2019s material impacts on people and environment\
        \ and the material effects of sustainability matters on the undertaking\u2019\
        s development, performance and position. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:node6
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1
      description: 'The objective of this Standard (ESRS 1) is to provide an understanding
        of the architecture of ESRS, the drafting conventions and fundamental concepts
        used, and the general requirements for preparing and presenting sustainability
        information in accordance with Directive 2013/34/EU, as amended by Directive
        (EU) 2022/2464. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '1'
      name: 'Categories of ESRS Standards, reporting areas and drafting conventions '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1
      ref_id: '1.1'
      name: 'Categories of ESRS standards '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.4
      description: 'There are three categories of ESRS:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4.a
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4
      ref_id: 1.1.4.a
      description: cross-cutting standards;
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4.b
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4
      ref_id: 1.1.4.b
      description: topical standards (Environmental, Social and Governance standards);
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4.c
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4
      ref_id: 1.1.4.c
      description: sector-specific standards.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node13
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1.4
      description: Cross-cutting standards and topical standards are sector-agnostic,
        meaning that they apply to all undertakings regardless of which sector or
        sectors the undertaking operates in.
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.5
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.5
      description: 'The cross-cutting standards ESRS 1 General requirements and ESRS
        2 General disclosures apply to the sustainability matters covered by topical
        standards and sector-specific standards. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.6
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.6
      description: 'This standard (ESRS 1) describes the architecture of ESRS standards,
        explains drafting conventions and fundamental concepts, and sets out general
        requirements for preparing and presenting sustainability-related information. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.7
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.7
      description: 'ESRS 2 establishes Disclosure Requirements on the information
        that the undertaking shall provide at a general level across all material
        sustainability matters on the reporting areas governance, strategy, impact,
        risk and opportunity management, and metrics and targets. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.8
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.8
      description: "Topical ESRS cover a sustainability topic and are structured into\
        \ topics and sub-topics, and where necessary sub-sub-topics. The table in\
        \ Application Requirement 16 (AR 16) to this standard provides an overview\
        \ of the sustainability topics, sub-topics and sub-sub-topics (collectively\
        \ \u2018sustainability matters\u2019) covered by topical ESRS. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.9
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.9
      description: 'Topical ESRS can include specific requirements that complement
        the general level Disclosure Requirements of ESRS 2. ESRS 2 Appendix C Disclosure/Application
        Requirements in topical ESRS that are applicable jointly with ESRS 2 General
        Disclosures provides a list of the additional requirements in topical ESRS
        that the undertaking shall apply in conjunction with the general level disclosure
        requirements of ESRS 2. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.10
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.10
      description: 'Sector-specific standards are applicable to all undertakings within
        a sector. They address impacts, risks and opportunities that are likely to
        be material for all undertakings in a specific sector and that are not covered,
        or not sufficiently covered, by topical standards. Sector-specific standards
        are multi-topical and cover the topics that are most relevant to the sector
        in question. Sector-specific standards achieve a high degree of comparability. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.1.11
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.1
      ref_id: 1.1.11
      description: "In addition to the disclosure requirements laid down in the three\
        \ categories of ESRS, when an undertaking concludes that an impact, risk or\
        \ opportunity is not covered or not covered with sufficient granularity by\
        \ an ESRS but is material due to its specific facts and circumstances, it\
        \ shall provide additional entity-specific disclosures to enable users to\
        \ understand the undertaking\u2019s sustainability-related impacts, risks\
        \ or opportunities. Application requirements AR 1 to AR 5 provide further\
        \ guidance regarding entity-specific disclosures. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1
      ref_id: '1.2'
      name: 'Reporting areas and minimum content disclosure requirements on policies,
        actions, targets and metrics  '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.2.12
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.2
      ref_id: 1.2.12
      description: "The Disclosure Requirements in ESRS 2, in topical ESRS and in\
        \ sector- specific ESRS are structured into the following reporting areas:\
        \ \n(a)\tGovernance (GOV): the governance processes, controls and procedures\
        \ used to monitor, manage and oversee impacts, risks and opportunities (see\
        \ ESRS 2, chapter 2 Governance); \n(b)\tStrategy (SBM): how the undertaking\u2019\
        s strategy and business model interact with its material impacts, risks and\
        \ opportunities, including how the undertaking addresses those impacts, risks\
        \ and opportunities (see ESRS 2, chapter 3 Strategy); \n(c)\tImpact, risk\
        \ and opportunity management (IRO): the process(es) by which the  undertaking:\
        \ \ni.\tidentifies impacts, risks and opportunities and assesses their materiality\
        \ (see IRO-1 in section 4.1 of ESRS 2), \nii.\tmanages material sustainability\
        \ matters through policies and actions (see section 4.2 of ESRS 2). \n(d)\
        \ Metrics and targets (MT): the undertaking\u2019s performance, including\
        \ targets it has set and progress towards meeting them (see ESRS 2, chapter\
        \ 5 Metrics and targets)."
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.2.13
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.2
      ref_id: 1.2.13
      description: "ESRS 2 includes: \n(a)\tin section 4.2 Minimum Disclosure Requirements\
        \ regarding policies (MDR-P) and actions (MDR-A); \n(b)\tin section 5 Minimum\
        \ Disclosure Requirements regarding metrics (MDR-M) and targets (MDR-T). "
    - urn: urn:intuitem:risk:req_node:esrs_p1:node24
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.2
      description: 'The undertaking shall apply the minimum disclosure requirements
        regarding policies, actions, metrics and targets together with the corresponding
        Disclosure Requirements in topical and sector-specific ESRS. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1
      ref_id: '1.3'
      name: 'Drafting conventions '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      ref_id: 1.3.14
      description: 'In all ESRS: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14.a
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14
      ref_id: 1.3.14.a
      description: "the term \u2018impacts\u2019 refers to positive and negative sustainability-related\
        \ impacts that are connected with the undertaking\u2019s business, as identified\
        \ through an impact materiality assessment (see section 3.4 Impact materiality).\
        \ It refers both to actual impacts and to potential future impacts. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14.b
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3.14
      ref_id: 1.3.14.b
      description: "The term \u2018risks and opportunities\u2019 refers to the undertaking\u2019\
        s sustainability-related financial risks and opportunities, including those\
        \ deriving from dependencies on natural, human and social resources, as identified\
        \ through a financial materiality assessment (see section 3.5). "
    - urn: urn:intuitem:risk:req_node:esrs_p1:node29
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      description: "Collectively, these are referred to as \u2018impacts, risks and\
        \ opportunities\u2019 (IROs). They reflect the double materiality perspective\
        \ of ESRS described in section 3. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.15
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      ref_id: 1.3.15
      description: 'Throughout ESRS, the terms that are defined in the glossary of
        definitions (Annex II) are put in bold italic, except when a defined term
        is used more than once in the same paragraph. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.16
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      ref_id: 1.3.16
      description: "ESRS structure the information to be disclosed under Disclosure\
        \ Requirements. Each Disclosure Requirement consists of one or more distinct\
        \ datapoints. The term \u2018datapoint\u2019 can also refer to a narrative\
        \ sub-element of a Disclosure Requirement. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.17
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      ref_id: 1.3.17
      description: 'In addition to Disclosure Requirements most ESRS also contain
        Application Requirements. Application Requirements support the application
        of Disclosure Requirements and have the same authority as other parts of an
        ESRS. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:1.3.18
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:1.3
      ref_id: 1.3.18
      description: "ESRS use the following terms to distinguish between different\
        \ degrees of obligation on the undertaking to disclose information: \n(a)\t\
        \u2018shall disclose\u2019 \u2013 indicates that the provision is prescribed\
        \ by a Disclosure Requirement or datapoint; \n(b)\t\u2018may disclose\u2019\
        \ \u2013 indicates voluntary disclosure to encourage good practice.  In addition,\
        \ ESRS use the term \u2018shall consider\u2019 when referring to issues, resources\
        \ or methodologies that the undertaking is expected to take into account or\
        \ to use in the preparation of a given disclosure if applicable. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:2
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '2'
      name: 'Qualitative characteristics of information '
    - urn: urn:intuitem:risk:req_node:esrs_p1:2.19
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:2
      ref_id: '2.19'
      description: 'When preparing its sustainability statement, the undertaking shall
        apply:   '
    - urn: urn:intuitem:risk:req_node:esrs_p1:2.19.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:2.19
      ref_id: 2.19.a
      description: the fundamental qualitative characteristics of information, i.e.
        relevance and faithful representation; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:2.19.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:2.19
      ref_id: 2.19.b
      description: 'the enhancing qualitative characteristics of information, i.e.
        comparability, verifiability and understandability. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:2.20
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:2
      ref_id: '2.20'
      description: 'These qualitative characteristics of information are defined and
        described in Appendix B of this Standard. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '3'
      name: 'Double materiality as the basis for sustainability disclosures '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.21
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.21'
      description: The undertaking shall report on sustainability matters based on
        the double materiality principle as defined and explained in this chapter
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.1'
      name: 'Stakeholders and their relevance to the materiality assessment process '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.1.22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.1
      ref_id: 3.1.22
      description: "Stakeholders and their relevance to the materiality assessment\
        \ process : \n(a)\taffected stakeholders: individuals or groups whose interests\
        \ are affected or could be affected \u2013 positively or negatively \u2013\
        \ by the undertaking\u2019s activities and its direct and indirect business\
        \ relationships across its value chain; and \n(b)\tusers of sustainability\
        \ statements: primary users of general-purpose financial reporting (existing\
        \ and potential investors, lenders and other creditors, including asset managers,\
        \ credit institutions, insurance undertakings), and other users of sustainability\
        \ statements, including the undertaking\u2019s business partners, trade unions\
        \ and social partners, civil society and non-governmental organisations, governments,\
        \ analysts and academics. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.1.23
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.1
      ref_id: 3.1.23
      description: 'Some, but not all, stakeholders may belong to both groups referred
        to in paragraph 22. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.1.24
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.1
      ref_id: 3.1.24
      description: "Engagement with affected stakeholders is central to the undertaking\u2019\
        s on- going due diligence process (see chapter 4 Due diligence) and sustainability\
        \ materiality assessment. This includes its processes to identify and assess\
        \ actual and potential negative impacts, which then inform the assessment\
        \ process to identify the material impacts for the purposes of sustainability\
        \ reporting (see section 3.4 of this Standard). "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.2'
      name: 'Material matters and materiality of information '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.25
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.25
      description: 'Performing a materiality assessment (see sections 3.4 Impact materiality
        and 3.5 Financial materiality) is necessary for the undertaking to identify
        the material impacts, risks and opportunities to be reported. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.26
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.26
      description: "Materiality assessment is the starting point for sustainability\
        \ reporting under ESRS. IRO-1 in section 4.1 of ESRS 2, includes general disclosure\
        \ requirements about the undertaking\u2019s process to identify impacts, risks\
        \ and opportunities and assess their materiality. SBM-3 of ESRS 2 provides\
        \ general disclosure requirements on the material impacts, risks and opportunities\
        \ resulting from the undertaking\u2019s materiality assessment. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.27
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.27
      description: 'The Application Requirements in Appendix A of this Standard include
        a list of sustainability matters covered in topical ESRS, categorised by topics,
        sub-topics and sub-sub-topics, to support the materiality assessment. Appendix
        E Flowchart for determining disclosures to be included of this Standard provides
        an illustration of the materiality assessment described in this section. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.28
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.28
      description: "A sustainability matter is \u2018material\u2019 when it meets\
        \ the criteria defined for impact materiality (see section 3.4 of this Standard)\
        \ or financial materiality (see section 3.5 of this Standard), or both. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.29
      description: 'Irrespective of the outcome of its materiality assessment, the
        undertaking shall always disclose the information required by: ESRS 2 General
        Disclosures (i.e. all the Disclosure Requirements and data points specified
        in ESRS 2) and the Disclosure Requirements (including their datapoints) in
        topical ESRS related to the Disclosure Requirement IRO-1 Description of the
        process to identify and assess material impacts, risks and opportunities,
        as listed in ESRS 2 Appendix C Disclosure/Application Requirements in topical
        ESRS that are applicable jointly with ESRS 2 General Disclosures. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.30
      description: 'When the undertaking concludes that a sustainability matter is
        material as a result of its materiality assessment, on which ESRS 2 IRO-1,
        IRO-2 and SBM-3 set disclosure requirements, it shall: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30
      ref_id: 3.2.30.a
      description: 'disclose information according to the Disclosure Requirements
        (including Application Requirements) related to that specific sustainability
        matter in the corresponding topical and sector-specific ESRS; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.30
      ref_id: 3.2.30.b
      description: 'disclose additional entity-specific disclosures (see paragraph
        11 and AR 1 to AR 5 of this Standard) when the material sustainability matter
        is not covered by an ESRS or is covered with insufficient granularity. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.31
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.31
      description: "The applicable information prescribed within a Disclosure Requirement,\
        \ including its datapoints, or an entity-specific disclosure, shall be disclosed\
        \ when the undertaking assesses, as part of its assessment of material information,\
        \ that the information is relevant from one or more of the following perspectives:\
        \ \n(a)the significance of the information in relation to the matter it purports\
        \ to depict or explain; or \n(b)the capacity of such information to meet the\
        \ users\u2019 decision-making needs, including the needs of primary users\
        \ of general-purpose financial reporting described in paragraph 48 and/or\
        \ the needs of users whose principal interest is in information about the\
        \ undertaking\u2019s impacts. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.32
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.32
      description: "If the undertaking concludes that climate change is not material\
        \ and therefore omits all disclosure requirements in ESRS E1 Climate change,\
        \ it shall disclose a detailed explanation of the conclusions of its materiality\
        \ assessment with regard to climate change (see ESRS 2 IRO-2 Disclosure Requirements\
        \ in ESRS covered by the undertaking\u2019s sustainability statement), including\
        \ a forward-looking analysis of the conditions that could lead the undertaking\
        \ to conclude that climate change is material in the future. If the undertaking\
        \ concludes that a topic other than climate change is not material and therefore\
        \ it omits all the Disclosure Requirements in the corresponding topical ESRS,\
        \ it may briefly explain the conclusions of its materiality assessment for\
        \ that topic. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.33
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.33
      description: 'When disclosing information on policies, actions and targets in
        relation to a sustainability matter that has been assessed to be material,
        the undertaking shall include the information prescribed by all the Disclosure
        Requirements and datapoints in the topical and sector-specific ESRS related
        to that matter and in the corresponding Minimum Disclosure Requirement on
        policies, actions, and targets required under ESRS 2. If the undertaking cannot
        disclose the information prescribed by either the Disclosure Requirements
        and datapoints in the topical or sector-specific ESRS, or the Minimum Disclosure
        Requirements in ESRS 2 on policies, actions and targets, because it has not
        adopted the respective policies, implemented the respective actions or set
        the respective targets, it shall disclose this to be the case and it may report
        a timeframe in which it aims to have these in place. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.34
      description: 'When disclosing information on metrics for a material sustainability
        matter according to the Metrics and Targets section of the relevant topical
        ESRS, the undertaking: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34
      ref_id: 3.2.34.a
      description: 'shall include the information prescribed by a Disclosure Requirement
        if it assesses such information to be material; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.34
      ref_id: 3.2.34.b
      description: 'may omit the information prescribed by a datapoint of a Disclosure
        Requirement if it assesses such information to be not material and concludes
        that such information is not needed to meet the objective of the Disclosure
        Requirement. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.35
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.35
      description: "If the undertaking omits the information prescribed by a datapoint\
        \ that derives from other EU legislation listed in Appendix B of ESRS 2, it\
        \ shall explicitly state that the information in question is \u2018not material\u2019\
        . "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2
      ref_id: 3.2.36
      description: 'The undertaking shall establish how it applies criteria, including
        appropriate thresholds, to determine: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36
      ref_id: 3.2.36.a
      description: 'the information it discloses on metrics for a material sustainability
        matter according to the Metrics and Targets section of the relevant topical
        ESRS, in accordance with paragraph 34; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.2.36
      ref_id: 3.2.36.b
      description: 'the information to be disclosed as entity-specific disclosures. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.3'
      name: 'Double materiality '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.37
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      ref_id: 3.3.37
      description: "Double materiality has two dimensions, namely: impact materiality\
        \ and financial materiality. Unless specified otherwise, the terms \u2018\
        material\u2019 and \u2018materiality\u2019 are used throughout ESRS to refer\
        \ to double materiality. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      ref_id: 3.3.38
      description: "Impact materiality and financial materiality assessments are inter-related\
        \ and the interdependencies between these two dimensions shall be considered.\
        \ In general, the starting point is the assessment of impacts, although there\
        \ may also be material risks and opportunities that are not related to the\
        \ undertaking\u2019s impacts. A sustainability impact may be financially material\
        \ from inception or become financially material, when it could reasonably\
        \ be expected to affect the undertaking\u2019s financial position, financial\
        \ performance, cash flows, its access to finance or cost of capital over the\
        \ short-, medium- or long-term. Impacts are captured by the impact materiality\
        \ perspective irrespective of whether or not they are financially material. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      ref_id: 3.3.39
      description: "In identifying and assessing the impacts, risks and opportunities\
        \ in the undertaking\u2019s value chain to determine their materiality, the\
        \ undertaking shall focus on areas where impacts, risks and opportunities\
        \ are deemed likely to arise, based on the nature of the activities, business\
        \ relationships, geographies or other factors concerned. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      ref_id: 3.3.40
      description: 'The undertaking shall consider how it is affected by its dependencies
        on the availability of natural, human and social resources at appropriate
        prices and quality, irrespective of its potential impacts on those resources. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      ref_id: 3.3.41
      description: "An undertaking\u2019s principal impacts, risks and opportunities\
        \ are understood to be the same as the material impacts, risks and opportunities\
        \ identified under the double materiality principle and therefore reported\
        \ on in its sustainability statement. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.3.42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.3
      ref_id: 3.3.42
      description: 'The undertaking shall apply the criteria set under sections 3.4
        and 3.5 in this Standard, using appropriate quantitative and/or qualitative
        thresholds. Appropriate thresholds are necessary to determine which impacts,
        risks and opportunities are identified and addressed by the undertaking as
        material and to determine which sustainability matters are material for reporting
        purposes. Some existing standards and frameworks use the term "most significant
        impacts" when referring to the threshold used to identify the impacts that
        are described in ESRS as "material impacts." '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.4
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.4'
      name: 'Impact materiality '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4
      ref_id: 3.4.43
      description: "A sustainability matter is material from an impact perspective\
        \ when it pertains to the undertaking\u2019s material actual or potential,\
        \ positive or negative impacts on people or the environment over the short-,\
        \ medium- or long-term. Impacts include those connected with the undertaking\u2019\
        s own operations and upstream and downstream value chain, including through\
        \ its products and services, as well as through its business relationships.\
        \ Business relationships include those in the undertaking\u2019s upstream\
        \ and downstream value chain and are not limited to direct contractual relationships. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.44
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4
      ref_id: 3.4.44
      description: 'In this context, impacts on people or the environment include
        impacts in relation to environmental, social and governance matters. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4
      ref_id: 3.4.45
      description: "The materiality assessment of a negative impact is informed by\
        \ the due diligence process defined in the international instruments of the\
        \ UN Guiding Principles on Business and Human Rights and the OECD Guidelines\
        \ for Multinational Enterprises. For actual negative impacts, materiality\
        \ is based on the severity of the impact, while for potential negative impacts\
        \ it is based on the severity and likelihood of the impact. Severity is based\
        \ on the following factors: \n(a)\tthe scale; \n(b)\tscope; and \n(c)\tirremediable\
        \ character of the impact. \nIn the case of a potential negative human rights\
        \ impact, the severity of the impact takes precedence over its likelihood. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.4.46
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.4
      ref_id: 3.4.46
      description: "For positive impacts, materiality is based on:  (a)\tthe scale\
        \ and scope of the impact for actual impacts; and  (b)\tthe scale, scope and\
        \ likelihood of the impact for potential impacts"
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.5
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.5'
      name: 'Financial materiality '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.47
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5
      ref_id: 3.5.47
      description: "The scope of financial materiality for sustainability reporting\
        \ is an expansion of the scope of materiality used in the process of determining\
        \ which information should be included in the undertaking\u2019s financial\
        \ statements"
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.48
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5
      ref_id: 3.5.48
      description: "The financial materiality assessment corresponds to the identification\
        \ of information that is considered material for primary users of general-\
        \ purpose financial reports in making decisions relating to providing resources\
        \ to the entity. In particular, information is considered material for primary\
        \ users of general-purpose financial reports if omitting, misstating or obscuring\
        \ that information could reasonably be expected to influence decisions that\
        \ they make on the basis of the undertaking\u2019s sustainability statement. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.49
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5
      ref_id: 3.5.49
      description: "A sustainability matter is material from a financial perspective\
        \ if it triggers or could reasonably be expected to trigger material financial\
        \ effects on the undertaking. This is the case when a sustainability matter\
        \ generates risks or opportunities that have a material influence, or could\
        \ reasonably be expected to have a material influence, on the undertaking\u2019\
        s development, financial position, financial performance, cash flows, access\
        \ to finance or cost of capital over the short-, medium- or long-term. Risks\
        \ and opportunities may derive from past events or future events. The financial\
        \ materiality of a sustainability matter is not constrained to matters that\
        \ are within the control of the undertaking but includes information on material\
        \ risks and opportunities attributable to business relationships beyond the\
        \ scope of consolidation used in the preparation of financial statements. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.50
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5
      ref_id: 3.5.50
      description: "Dependencies on natural, human and social resources can be sources\
        \ of financial risks or opportunities. Dependencies may trigger effects in\
        \ two possible ways: \n(a)\tthey may influence the undertaking\u2019s ability\
        \ to continue to use or obtain the resources needed in its business processes,\
        \ as well as the quality and pricing of those resources; and \n(b)\tthey may\
        \ affect the undertaking\u2019s ability to rely on relationships needed in\
        \ its business processes on acceptable terms. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.5.51
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.5
      ref_id: 3.5.51
      description: 'The materiality of risks and opportunities is assessed based on
        a combination of the likelihood of occurrence and the potential magnitude
        of the financial effects. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.6
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.6'
      name: 'Material impacts or risks arising from actions to address sustainability
        matters '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.6.52
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.6
      ref_id: 3.6.52
      description: "The undertaking\u2019s materiality assessment may lead to the\
        \ identification of situations in which its actions to address certain impacts\
        \ or risks, or to benefit from certain opportunities in relation to a sustainability\
        \ matter, might have material negative impacts or cause material risks in\
        \ relation to one or more other sustainability matters. For example: \n(a)\t\
        an action plan to decarbonise production that involves abandoning certain\
        \ products might have material negative impacts on the undertaking\u2019s\
        \ own workforce and result in material risks due to redundancy payments; or\
        \ \n(b)\tan action plan of an automotive supplier to focus on the supply of\
        \ e- vehicles might lead to stranded assets for the production of supply parts\
        \ for conventional vehicles. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.6.53
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.6
      ref_id: 3.6.53
      description: "In such situations, the undertaking shall:  (a)\tdisclose the\
        \ existence of material negative impacts or material risks together with the\
        \ actions that generate them, with a cross-reference to the topic to which\
        \ the impacts or risks relate; and  (b)\tprovide a description of how the\
        \ material negative impacts or material risks are addressed under the topic\
        \ to which they relate. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3
      ref_id: '3.7'
      name: 'Level of disaggregation '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7
      ref_id: 3.7.54
      description: 'When needed for a proper understanding of its material impacts,
        risks and opportunities, the undertaking shall disaggregate the reported information: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54.a
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54
      ref_id: 3.7.54.a
      description: 'by country, when there are significant variations of material
        impacts, risks and opportunities across countries and when presenting the
        information at a higher level of aggregation would obscure material information
        about impacts, risks or opportunities; or '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54.b
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7.54
      ref_id: 3.7.54.b
      description: 'by significant site or by significant asset, when material impacts,
        risks and opportunities are highly dependent on a specific location or asset. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.55
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7
      ref_id: 3.7.55
      description: "When defining the appropriate level of disaggregation for reporting,\
        \ the undertaking shall consider the disaggregation adopted in its materiality\
        \ assessment. Depending on the undertaking\u2019s specific facts and circumstances,\
        \ a disaggregation by subsidiary may be necessary. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.56
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7
      ref_id: 3.7.56
      description: 'Where data from different levels, or multiple locations within
        a level, is aggregated, the undertaking shall ensure that this aggregation
        does not obscure the specificity and context necessary to interpret the information.
        The undertaking shall not aggregate material items that differ in nature. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:3.7.57
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:3.7
      ref_id: 3.7.57
      description: 'When the undertaking presents information disaggregated by sectors,
        it shall adopt the ESRS sector classification to be specified in a delegated
        act adopted by the Commission pursuant to article 29b(1) third subparagraph,
        point (ii), of Directive 2013/34/EU. When a topical or sector- specific ESRS
        requires that a specific level of disaggregation is adopted in preparing a
        specific item of information, the requirement in the topical or sector-specific
        ESRS shall prevail. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:4
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '4'
      name: Due diligence
    - urn: urn:intuitem:risk:req_node:esrs_p1:4.58
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:4
      ref_id: '4.58'
      description: "The outcome of the undertaking\u2019s sustainability due diligence\
        \ process (referred to as \u2018due diligence\u2019 in the international instruments\
        \ mentioned below) informs the undertaking\u2019s assessment of its material\
        \ impacts, risks and opportunities. ESRS do not impose any conduct requirements\
        \ in relation to due diligence; nor do they extend or modify the role of the\
        \ administrative, management or supervisory bodies of the undertaking with\
        \ regard to the conduct of due diligence"
    - urn: urn:intuitem:risk:req_node:esrs_p1:4.59
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:4
      ref_id: '4.59'
      description: "Due diligence is the process by which undertakings identify, prevent,\
        \ mitigate and account for how they address the actual and potential negative\
        \ impacts on the environment and people connected with their business. These\
        \ include negative impacts connected with the undertaking\u2019s own operations\
        \ and its upstream and downstream value chain, including through its products\
        \ or services, as well as through its business relationships. Due diligence\
        \ is an on-going practice that responds to and may trigger changes in the\
        \ undertaking\u2019s strategy, business model, activities, business relationships,\
        \ operating, sourcing and selling contexts. This process is described in the\
        \ international instruments of the UN Guiding Principles on Business and Human\
        \ Rights and the OECD Guidelines for Multinational Enterprises. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:4.60
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:4
      ref_id: '4.60'
      description: "These international instruments identify a number of steps in\
        \ the due diligence process, including the identification and assessment of\
        \ negative impacts connected with the undertaking\u2019s own operations and\
        \ its upstream and downstream value chain, including through its products\
        \ or services, as well as through its business relationships. Where the undertaking\
        \ cannot address all impacts at once, the due diligence process allows for\
        \ action to be prioritised based on the severity and likelihood of the impacts.\
        \ It is this aspect of the due diligence process that informs the assessment\
        \ of material impacts (see section 3.4 of this Standard). The identification\
        \ of material impacts also supports the identification of material sustainability\
        \ risks and opportunities, which are often a product of such impacts."
    - urn: urn:intuitem:risk:req_node:esrs_p1:4.61
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:4
      ref_id: '4.61'
      description: "The core elements of due diligence are reflected directly in Disclosure\
        \ Requirements set out in ESRS 2 and in the topical ESRS, as illustrated below:\
        \ \n(a)\tembedding due diligence in governance, strategy and business model\
        \ ( 3 ). This is addressed under: \ni.\tESRS 2 GOV-2: Information provided\
        \ to and sustainability matters addressed by the undertaking\u2019s administrative,\
        \ management and supervisory bodies; \nii.\tESRS 2 GOV-3: Integration of sustainability-related\
        \ performance in incentive schemes; and \niii.\tESRS 2 SBM-3: Material impacts,\
        \ risks and opportunities and their interaction with strategy and business\
        \ model. \n(b)\tengaging with affected stakeholders ( 4 ). This is addressed\
        \ under: \ni.\tESRS 2 GOV-2; \nii.\tESRS 2 SBM-2: Interests and views of stakeholders;\
        \ \niii.\tESRS 2 IRO-1; \niv.\tESRS 2 MDR-P; and \nv.\tTopical ESRS: reflecting\
        \ the different stages and purposes of stakeholder engagement throughout the\
        \ due diligence process.\n(c) identifying and assessing negative impacts on\
        \ people and the environment ( 5 ). This is addressed under: \ni.\tESRS 2\
        \ IRO-1 (including Application Requirements related to specific sustainability\
        \ matters in the relevant ESRS); and \nii.\tESRS 2 SBM-3; \n(d)\ttaking action\
        \ to address negative impacts on people and the environment ( 6 ). This is\
        \ addressed under: \ni.\tESRS 2 MDR-A; and \nii.\tTopical ESRS: reflecting\
        \ the range of actions, including transition plans, through which impacts\
        \ are addressed. \n(e)\ttracking the effectiveness of these efforts ( 7 ).\
        \ This is addressed under: \ni.\tESRS 2 MDR-M; \nii.\tESRS 2 MDR-T; and \n\
        iii.\tTopical ESRS: regarding metrics and targets. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '5'
      name: 'Value chain '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5
      ref_id: '5.1'
      name: 'Reporting undertaking and value chain '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.62
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      ref_id: 5.1.62
      description: 'The sustainability statement shall be for the same reporting undertaking
        as the financial statements. For example, if the reporting undertaking is
        a parent company required to prepare consolidated financial statements, the
        sustainability statement will be for the group. This requirement does not
        apply where the reporting undertaking is not required to draw-up financial
        statements or where the reporting undertaking is preparing consolidated sustainability
        reporting pursuant to Article 48i of Directive 2013/34/EU. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.63
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      ref_id: 5.1.63
      description: "The information about the reporting undertaking provided in the\
        \ sustainability statement shall be extended to include information on the\
        \ material impacts, risks and opportunities connected with the undertaking\
        \ through its direct and indirect business relationships in the upstream and/or\
        \ downstream value chain (\u2018value chain information\u2019). In extending\
        \ the information about the reporting undertaking, the undertaking shall include\
        \ material impacts, risks and opportunities connected with its upstream and\
        \ downstream value chain: \n(a)\tfollowing the outcome of its due diligence\
        \ process and of its materiality assessment; and \n(b)\tin accordance with\
        \ any specific requirements related to the value chain in other ESRS. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.64
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      ref_id: 5.1.64
      description: "Paragraph 63 does not require information on each and every actor\
        \ in the value chain, but only the inclusion of material upstream and downstream\
        \ value chain information. Different sustainability matters can be material\
        \ in relation to different parts of the undertaking\u2019s upstream and downstream\
        \ value chain. The information shall be extended to include value chain information\
        \ only in relation to the parts of the value chain for which the matter is\
        \ material. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      ref_id: 5.1.65
      description: 'The undertaking shall include material value chain information
        when this is necessary to: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65
      ref_id: 5.1.65.a
      description: "allow users of sustainability statements to understand the undertaking\u2019\
        s material impacts, risks and opportunities; and/or "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1.65
      ref_id: 5.1.65.b
      description: 'produce a set of information that meets the qualitative characteristics
        of information (see Appendix B of this Standard). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.66
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      ref_id: 5.1.66
      description: 'When determining at which level within its own operations and
        its upstream and downstream value chain a material sustainability matter arises,
        the undertaking shall use its assessment of impacts, risks and opportunities
        following the double materiality principle (see chapter 3 of this Standard). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.1.67
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.1
      ref_id: 5.1.67
      description: "When associates or joint ventures, accounted for under the equity\
        \ method or proportionally consolidated in the financial statements, are part\
        \ of the undertaking\u2019s value chain, for example as suppliers, the undertaking\
        \ shall include information related to those associates or joint ventures\
        \ in accordance with paragraph 63 consistent with the approach adopted for\
        \ the other business relationships in the value chain. In this case, when\
        \ determining impact metrics, the data of the associate or joint venture are\
        \ not limited to the share of equity held, but shall be taken into account\
        \ on the basis of the impacts that are connected with the undertaking\u2019\
        s products and services through its business relationships. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5
      ref_id: '5.2'
      name: 'Estimation using sector averages and proxies '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.68
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2
      ref_id: 5.2.68
      description: "The undertaking\u2019s ability to obtain the necessary upstream\
        \ and downstream value chain information may vary depending on various factors,\
        \ such as the undertaking\u2019s contractual arrangements, the level of control\
        \ that it exercises on the operations outside the consolidation scope and\
        \ its buying power. When the undertaking does not have the ability to control\
        \ the activities of its upstream and/or downstream value chain and its business\
        \ relationships, obtaining value chain information may be more challenging. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.69
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2
      ref_id: 5.2.69
      description: 'There are circumstances where the undertaking cannot collect the
        information about its upstream and downstream value chain as required by paragraph
        63 after making reasonable efforts to do so. In these circumstances, the undertaking
        shall estimate the information to be reported about its upstream and downstream
        value chain, by using all reasonable and supportable information, such as
        sector-average data and other proxies. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.70
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2
      ref_id: 5.2.70
      description: 'Obtaining value chain information could also be challenging in
        the case of SMEs and other upstream and/or downstream value chain entities
        that are not in the scope of the sustainability reporting required by Articles
        19a and 29a of Directive 2013/34/EU (see ESRS 2 BP-2 Disclosures in relation
        to specific circumstances). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.71
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2
      ref_id: 5.2.71
      description: "With reference to policies, actions and targets, the undertaking\u2019\
        s reporting shall include upstream and/or downstream value chain information\
        \ to the extent that those policies, actions and targets involve actors in\
        \ the value chain. With reference to metrics, in many cases, in particular\
        \ for environmental matters for which proxies are available, the undertaking\
        \ may be able to comply with the reporting requirements without collecting\
        \ data from the actors in its upstream and downstream value chain, especially\
        \ from SMEs, for example, when calculating the undertaking\u2019s GHG Scope\
        \ 3 emissions. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:5.2.72
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:5.2
      ref_id: 5.2.72
      description: 'The incorporation of estimates made using sector-average data
        or other proxies shall not result in information that does not meet the qualitative
        characteristics of information (see chapter 2 and section 7.2 Sources of estimation
        and outcome uncertainty of this Standard). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '6'
      name: 'Time horizons '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6
      ref_id: '6.1'
      name: 'Reporting period '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.1.73
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.1
      ref_id: 6.1.73
      description: "The reporting period for the undertaking\u2019s sustainability\
        \ statement shall be consistent with that of its financial statements. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6
      ref_id: '6.2'
      name: 'Linking past, present and future '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.2.74
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.2
      ref_id: 6.2.74
      description: 'The undertaking shall establish appropriate linkages in its sustainability
        statement between retrospective and forward-looking information, when relevant,
        to foster a clear understanding of how historical information relates to future-oriented
        information. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6
      ref_id: '6.3'
      name: 'Reporting progress against the base year '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.3.75
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.3
      ref_id: 6.3.75
      description: 'A base year is the historical reference date or period for which
        information is available and against which subsequent information can be compared
        over time. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.3.76
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.3
      ref_id: 6.3.76
      description: 'The undertaking shall present comparative information in respect
        of the base year for amounts reported in the current period when reporting
        the developments and progress towards a target, unless the relevant Disclosure
        Requirement already defines how to report progress. The undertaking may also
        include historical information about achieved milestones between the base
        year and the reporting period when this is relevant information. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6
      ref_id: '6.4'
      name: 'Definition of short-, medium- and long-term for reporting purposes '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4
      ref_id: 6.4.77
      description: 'When preparing its sustainability statement, the undertaking shall
        adopt the following time intervals as of the end of the reporting period: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77
      ref_id: 6.4.77.a
      description: 'for the short-term time horizon: the period adopted by the undertaking
        as the reporting period in its financial statements; '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77
      ref_id: 6.4.77.b
      description: 'for the medium-term time horizon: from the end of the short-term
        reporting period defined in (a) up to 5 years; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4.77
      ref_id: 6.4.77.c
      description: 'for the long-term time horizon: more than 5 years. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.78
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4
      ref_id: 6.4.78
      description: 'The undertaking shall use an additional breakdown for the long-term
        time horizon when impacts or actions are expected in a period longer than
        5 years if necessary to provide relevant information to users of sustainability
        statements. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.79
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4
      ref_id: 6.4.79
      description: 'If different definitions of medium- or long-term time horizons
        are required for specific items of disclosure in other ESRS, the definitions
        in those ESRS shall prevail. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.80
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4
      ref_id: 6.4.80
      description: "There may be circumstances where the use of the medium- or long-term\
        \ time horizons defined in paragraph 77 results in non-relevant information,\
        \ as the undertaking uses a different definition for (i) its processes of\
        \ identification and management of material impacts, risks and opportunities\
        \ or (ii) the definition of its actions and setting targets. These circumstances\
        \ may be due to industry-specific characteristics, such as cash flow and business\
        \ cycles, the expected duration of capital investments, the time horizons\
        \ over which the users of sustainability statements conduct their assessments\
        \ or the planning horizons typically used in the undertaking\u2019s industry\
        \ for decision-making. In these circumstances, the undertaking may adopt a\
        \ different definition of medium- and/or long- term time horizons (see ESRS\
        \ 2 BP\u20132, paragraph 9)"
    - urn: urn:intuitem:risk:req_node:esrs_p1:6.4.81
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:6.4
      ref_id: 6.4.81
      description: "References to \u2018short-term\u2019, \u2018medium-term\u2019\
        , and \u2018long-term\u2019 in ESRS refer to the time horizon as determined\
        \ by the undertaking according to the provisions in paragraphs 77 to 80"
    - urn: urn:intuitem:risk:req_node:esrs_p1:7
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '7'
      name: 'Preparation and presentation of sustainability information '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.1'
      name: Presenting comparative information
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.83
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1
      ref_id: 7.1.83
      description: "The undertaking shall disclose comparative information in respect\
        \ of the previous period for all quantitative metrics and monetary amounts\
        \ disclosed in the current period. When relevant to an understanding of the\
        \ current period\u2019s sustainability statement, the undertaking shall also\
        \ disclose comparative information for narrative disclosures. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1
      ref_id: 7.1.84
      description: 'When the undertaking reports comparative information that differs
        from the information reported in the previous period it shall disclose: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84
      ref_id: 7.1.84.a
      description: 'the difference between the figure reported in the previous period
        and the revised comparative figure; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1.84
      ref_id: 7.1.84.b
      description: 'the reasons for the revision of the figure. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.85
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1
      ref_id: 7.1.85
      description: 'Sometimes, it is impracticable to adjust comparative information
        for one or more prior periods to achieve comparability with the current period.
        For example, data might not have been collected in the prior period(s) in
        a way that allows either retrospective application of a new definition of
        a metric or target, or retrospective restatement to correct a prior period
        error, and it may be impracticable to recreate the information (see ESRS 2
        BP-2). When it is impracticable to adjust comparative information for one
        or more prior periods, the undertaking shall disclose this fact. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.1.86
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.1
      ref_id: 7.1.86
      description: 'When an ESRS requires the undertaking to present more than one
        comparative period for a metric or datapoint, the requirements of that ESRS
        shall prevail. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.2'
      name: 'Sources of estimation and outcome uncertainty '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.87
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      ref_id: 7.2.87
      description: 'When quantitative metrics and monetary amounts, including upstream
        and downstream value chain information (see chapter 5 of this Standard), cannot
        be measured directly and can only be estimated, measurement uncertainty may
        arise. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.88
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      ref_id: 7.2.88
      description: 'An undertaking shall disclose information to enable users to understand
        the most significant uncertainties affecting the quantitative metrics and
        monetary amounts reported in its sustainability statement. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.89
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      ref_id: 7.2.89
      description: 'The use of reasonable assumptions and estimates, including scenario
        or sensitivity analysis, is an essential part of preparing sustainability-related
        information and does not undermine the usefulness of that information, provided
        that the assumptions and estimates are accurately described and explained.
        Even a high level of measurement uncertainty would not necessarily prevent
        such an assumption or estimate from providing useful information or meeting
        the qualitative characteristics of information (see Appendix B of this Standard). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.90
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      ref_id: 7.2.90
      description: "Data and assumptions used in preparing the sustainability statement\
        \ shall be consistent to the extent possible with the corresponding financial\
        \ data and assumptions used in the undertaking\u2019s financial statements. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.91
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      ref_id: 7.2.91
      description: "Some ESRS require the disclosure of information such as explanations\
        \ about possible future events that have uncertain outcomes. In judging whether\
        \ information about such possible future events is material, the undertaking\
        \ shall refer to the criteria in Chapter 3 of this Standard and consider:\
        \ \n(a)\t the anticipated financial effects of the events (the possible outcome);\
        \ \n(b)\tthe severity and likelihood of the impacts on people or the environment\
        \ resulting from the possible events, taking account of the factors of severity\
        \ specified in paragraph 45; and \n(c)\tthe full range of possible outcomes\
        \ and the likelihood of the possible outcomes within that range."
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.2.92
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.2
      ref_id: 7.2.92
      description: "When assessing the possible outcomes, the undertaking shall consider\
        \ all relevant facts and circumstances, including information about low-probability\
        \ and high-impact outcomes, which, when aggregated, could become material.\
        \ For example, the undertaking might be exposed to several impacts or risks,\
        \ each of which could cause the same type of disruption, such as disruptions\
        \ to the undertaking\u2019s supply chain. Information about an individual\
        \ source of risk might not be material if disruption from that source is highly\
        \ unlikely to occur. However, information about the aggregate risk of supply\
        \ chain disruption from all sources might be material (see ESRS 2 BP-2). "
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.3'
      name: 'Updating disclosures about events after the end of the reporting period '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.3.93
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.3
      ref_id: 7.3.93
      description: In some cases, the undertaking may receive information after the
        reporting period but before the management report is approved for issuance.
        If such information provides evidence or insights about conditions existing
        at period end, the undertaking shall, where appropriate, update estimates
        and sustainability disclosures, in the light of the new information
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.3.94
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.3
      ref_id: 7.3.94
      description: 'When such information provides evidence or insights about material
        transactions, other events and conditions that arise after the end of the
        reporting period, the undertaking shall, where appropriate, provide narrative
        information indicating the existence, nature and potential consequences of
        these post-year end events. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.4
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.4'
      name: 'Changes in preparation or presentation of sustainability information '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.4.95
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.4
      ref_id: 7.4.95
      description: "The definition and calculation of metrics, including metrics used\
        \ to set targets and monitor progress towards them, shall be consistent over\
        \ time. The undertaking shall provide restated comparative figures, unless\
        \ it is impracticable to do so (see ESRS 2 BP-2), when it has:  (a)\tredefined\
        \ or replaced a metric or target;  (b)\tidentified new information in relation\
        \ to the estimated figures disclosed in the preceding period and the new information\
        \ provides evidence of circumstances that existed in that period. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.5'
      name: 'Reporting errors in prior periods '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.96
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      ref_id: 7.5.96
      description: 'The undertaking shall correct material prior period errors by
        restating the comparative amounts for the prior period(s) disclosed, unless
        it is impracticable to do so. This requirement does not extend to reporting
        periods before the first year of application of ESRS by the undertaking. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.97
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      ref_id: 7.5.97
      description: "Prior period errors are omissions from, and misstatements in,\
        \ the undertaking\u2019s sustainability statement for one or more prior periods.\
        \ Such errors arise from a failure to use, or misuse of, reliable information\
        \ that: \n(a)\twas available when the management report that includes the\
        \ sustainability statement for those periods was authorised for issuance;\
        \ and \n(b)\tcould reasonably be expected to have been obtained and considered\
        \ in the preparation of sustainability disclosures included in these reports."
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.98
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      ref_id: 7.5.98
      description: 'Such errors include: the effects of mathematical mistakes, mistakes
        in applying the definitions for metrics or targets, oversights or misinterpretations
        of facts, and fraud. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.99
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      ref_id: 7.5.99
      description: 'Potential errors in the current period discovered in that period
        are corrected before the management report is authorised for issuance. However,
        material errors are sometimes only discovered in a subsequent period. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.100
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      ref_id: 7.5.100
      description: "When it is impracticable to determine the effect of an error on\
        \ all prior periods presented, the undertaking shall restate the comparative\
        \ information to correct the error from the earliest date practicable. When\
        \ correcting disclosures for a prior period, the undertaking shall not use\
        \ hindsight either in making assumptions about what the management\u2019s\
        \ intentions would have been in a prior period or in estimating the amounts\
        \ disclosed in a prior period. This requirement applies to correction of both\
        \ backward-looking and forward- looking disclosures. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.5.101
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.5
      ref_id: 7.5.101
      description: 'Corrections of errors are distinguished from changes in estimates.
        Estimates may need to be revised as additional information becomes known (see
        ESRS 2 BP-2). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.6
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.6'
      name: 'Consolidated reporting and subsidiary exemption '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.6.102
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.6
      ref_id: 7.6.102
      description: 'When the undertaking is reporting at a consolidated level, it
        shall perform its assessment of material impacts, risks and opportunities
        for the entire consolidated group, regardless of its group legal structure.
        It shall ensure that all subsidiaries are covered in a way that allows for
        the unbiased identification of material impacts, risks and opportunities.
        Criteria and thresholds for assessing an impact, risk or opportunity as material
        shall be determined based on chapter 3 of this Standard. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.6.103
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.6
      ref_id: 7.6.103
      description: 'Where the undertaking identifies significant differences between
        material impacts, risks or opportunities at group level and material impacts,
        risks or opportunities of one or more of its subsidiaries, the undertaking
        shall provide an adequate description of the impacts, risks and opportunities,
        as appropriate, of the subsidiary or subsidiaries concerned. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.6.104
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.6
      ref_id: 7.6.104
      description: 'When assessing whether the differences between material impacts,
        risks or opportunities at group level and material impacts, risks or opportunities
        of one or more of its subsidiaries are significant, the undertaking may consider
        different circumstances, such as whether the subsidiary or subsidiaries operate
        in a different sector than the rest of the group or the circumstances reflected
        in section 3.7 Level of disaggregation. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.7'
      name: 'Classified and sensitive information, and information on intellectual
        property, know-how or results of innovation '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.105
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7
      ref_id: 7.7.105
      description: 'The undertaking is not required to disclose classified information
        or sensitive information, even if such information is considered material. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7
      ref_id: 7.7.106
      description: 'When disclosing information about its strategy, plans and actions,
        where a specific piece of information corresponding to intellectual property,
        know- how or the results of innovation is relevant to meet the objective of
        a Disclosure Requirement, the undertaking may nevertheless omit that specific
        piece of information if it: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106
      ref_id: 7.7.106.a
      description: 'is secret in the sense that it is not, as a body or in the precise
        configuration and assembly of its components, generally known among or readily
        accessible to persons within the circles that normally deal with the kind
        of information in question; '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106
      ref_id: 7.7.106.b
      description: 'has commercial value because it is secret; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7.106
      ref_id: 7.7.106.c
      description: 'has been subject to reasonable steps by the undertaking to keep
        it secret. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.107
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7
      ref_id: 7.7.107
      description: 'If the undertaking omits classified information or sensitive information,
        or a specific piece of information corresponding to intellectual property,
        know-how or the results of innovation because it meets the criteria established
        in the previous paragraph, it shall comply with the disclosure requirement
        in question by disclosing all other required information. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.7.108
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.7
      ref_id: 7.7.108
      description: 'The undertaking shall make every reasonable effort to ensure that
        beyond the omission of the classified information or sensitive information,
        or of the specific piece of information corresponding to intellectual property,
        know-how or the results of innovation, the overall relevance of the disclosure
        in question is not impaired. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.8
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7
      ref_id: '7.8'
      name: 'Reporting on opportunities '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.8
      ref_id: 7.8.109
      description: 'When reporting on opportunities, the disclosure should consist
        of descriptive information allowing the reader to understand the opportunity
        for the undertaking or the entire sector. When reporting on opportunities,
        the undertaking shall consider the materiality of the information to be disclosed.
        In this context, it shall consider, among other factors: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109
      ref_id: 7.8.109.a
      description: 'whether the opportunity is currently being pursued and is incorporated
        in its general strategy, as opposed to a general opportunity for the undertaking
        or the sector; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:7.8.109
      ref_id: 7.8.109.b
      description: 'whether the inclusion of quantitative measures of anticipated
        financial effects is appropriate, taking into account the number of assumptions
        that it could require and consequential uncertainty. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '8'
      name: 'Structure of the sustainability statement '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.110
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8
      ref_id: '8.110'
      description: "This chapter provides the basis for the presentation of the information\
        \ about sustainability matters prepared in compliance with Articles 19a and\
        \ 29a of Directive 2013/34/EU (i.e., the sustainability statement) within\
        \ the undertaking\u2019s management report. Such information is presented\
        \ in a dedicated section of the management report identified as the sustainability\
        \ statement. Appendix F Example of structure of ESRS sustainability statement\
        \ of this Standard provides an illustrative example of a sustainability statement\
        \ structured according to the requirements of this chapter. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8
      ref_id: '8.1'
      name: 'General presentation requirement '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.1.111
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.1
      ref_id: 8.1.111
      description: "Sustainability information shall be presented: \n(a) in a way\
        \ that allows a distinction between information required by disclosures in\
        \ ESRS and other information included in the management report; and \n(b)under\
        \ a structure that facilitates access to and understanding of the sustainability\
        \ statement, in a format that is both human-readable and machine-readable. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8
      ref_id: '8.2'
      name: 'Content and structure of the sustainability statement '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.112
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      ref_id: 8.2.112
      description: 'Except for the possibility to incorporate information by reference
        in accordance with section 9.1 Incorporation by reference of this Standard,
        the undertaking shall report all the applicable disclosures required by ESRS
        in accordance with chapter 1 of this Standard, within a dedicated section
        of the management report. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.113
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      ref_id: 8.2.113
      description: 'The undertaking shall include in its sustainability statement
        the disclosures pursuant to Article 8 of Regulation (EU) 2020/852 of the European
        Parliament and the Council ( 8 ) and to the Commission Delegated Regulations
        that specify the content and other modalities of those disclosures. The undertaking
        shall ensure that these disclosures are separately identifiable within the
        sustainability statement. The disclosures relating to each of the environmental
        objectives defined in the Taxonomy Regulation shall be presented together
        in a clearly identifiable part of the environmental section of the sustainability
        statement. These disclosures are not subject to the provisions of ESRS, with
        the exception of this paragraph and the first sentence of paragraph 115 of
        this standard. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.114
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      ref_id: 8.2.114
      description: "When the undertaking includes in its sustainability statement\
        \ additional disclosures stemming from (i) other legislation which requires\
        \ the undertaking to disclose sustainability information, or (ii) generally\
        \ accepted sustainability reporting standards and frameworks, including non-\
        \ mandatory guidance and sector-specific guidance, published by other standard-setting\
        \ bodies (such as technical material issued by the International Sustainability\
        \ Standards Board or the Global Reporting Initiative), such disclosures shall:\
        \ \n(a)\tbe clearly identified with an appropriate reference to the related\
        \ legislation, standard or framework (see ESRS 2 BP-2, paragraph 15); \n(b)\t\
        meet the requirements for qualitative characteristics of information specified\
        \ in chapter 2 and Appendix B of this standard. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.115
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      ref_id: 8.2.115
      description: 'The undertaking shall structure its sustainability statement in
        four parts, in the following order: general information, environmental information
        (including disclosures pursuant to Article 8 of Regulation (EU) 2020/852),
        social information and governance information. Respecting the provision in
        section 3.6 Material impacts or risks arising from actions to address sustainability
        matters of this Standard, when information provided in one part contains information
        to be reported in another part, the undertaking may refer in one part to information
        presented in another part, avoiding duplications. The undertaking may apply
        the detailed structure illustrated in Appendix F of this Standard. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.116
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      ref_id: 8.2.116
      description: 'The disclosures required by sector-specific ESRS shall be grouped
        by reporting area and, where applicable, by sustainability topic. They shall
        be presented alongside the disclosures required by ESRS 2 and the corresponding
        topical ESRS. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:8.2.117
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:8.2
      ref_id: 8.2.117
      description: 'Where the undertaking develops material entity-specific disclosures
        in accordance with paragraph 11 it shall report those disclosures alongside
        the most relevant sector-agnostic and sector-specific disclosures. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '9'
      name: 'Linkages with other parts of corporate reporting and connected information '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.118
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9
      ref_id: '9.118'
      description: 'The undertaking shall provide information that enables users of
        its sustainability statement to understand the connections between different
        pieces of information in the statement, and the connections between the information
        in the sustainability statement and other information that the undertaking
        discloses in other parts of its corporate reporting. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9
      ref_id: '9.1'
      name: 'Incorporation by reference '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.119
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1
      ref_id: 9.1.119
      description: "Provided that the conditions in paragraph 120 are met, information\
        \ prescribed by a Disclosure Requirement of an ESRS, including a specific\
        \ datapoint prescribed by a Disclosure Requirement, may be incorporated in\
        \ the sustainability statement by reference to: \n(a)\tanother section of\
        \ the management report; \n(b)\tthe financial statements; \n(c)\tthe corporate\
        \ governance statement (if not part of the management report); \n(d)\tthe\
        \ remuneration report required by Directive 2007/36/EC of the European Parliament\
        \ and of the Council ( 9 ); \n(e)\tthe universal registration document, as\
        \ referred to in Article 9 of Regulation (EU) 2017/1129 ( 10 ); and \n(f)\t\
        public disclosures under Regulation (EU) No 575/2013 of the European Parliament\
        \ and of the Council (Pillar 3 disclosures) ( 11 ). If the undertaking incorporates\
        \ by reference information from Pillar 3 disclosures, it shall ensure that\
        \ the information matches the scope of consolidation used for the sustainability\
        \ statement by complementing the incorporated information with additional\
        \ elements as necessary. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1
      ref_id: 9.1.120
      description: 'The undertaking may incorporate information by reference to the
        documents, or part of the documents, listed in paragraph 119, provided that
        the disclosures incorporated by reference: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120
      ref_id: 9.1.120.a
      description: 'constitute a separate element of information and are clearly identified
        in the document concerned as addressing the relevant Disclosure Requirement,
        or the relevant specific datapoint prescribed by a Disclosure Requirement; '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120
      ref_id: 9.1.120.b
      description: are published before or at the same time as the management report;
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120
      ref_id: 9.1.120.c
      description: are in the same language as the sustainability statement;
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120
      ref_id: 9.1.120.d
      description: are subject to at least the same level of assurance as the sustainability
        statement; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1.120
      ref_id: 9.1.120.e
      description: meet the same technical digitalisation requirements as the sustainability
        statement.
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.121
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1
      ref_id: '9.121'
      description: "Provided that the conditions established in paragraph 120 are\
        \ met, information prescribed by a Disclosure Requirement of an ESRS, including\
        \ a specific datapoint prescribed by a Disclosure Requirement, may be incorporated\
        \ in the sustainability statement by reference to the undertaking\u2019s report\
        \ prepared according to EU Eco-Management and Audit Scheme (EMAS) Regulation\
        \ (EU) No 1221/2009 ( 12 ). In this case, the undertaking shall ensure that\
        \ the information incorporated by reference is produced using the same basis\
        \ for preparation of ESRS information, including scope of consolidation and\
        \ treatment of value chain information. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.122
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.1
      ref_id: '9.122'
      description: 'In the preparation of its sustainability statement using incorporation
        by reference, the undertaking shall consider the overall cohesiveness of the
        reported information and ensure that the incorporation by reference does not
        impair the readability of the sustainability statement. Appendix G Example
        of incorporation by reference of this Standard is an illustrative example
        of incorporation by reference (See ESRS 2 BP-2). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9
      ref_id: '9.2'
      name: 'Connected information and connectivity with financial statements '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.123
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.123
      description: 'The undertaking shall describe the relationships between different
        pieces of information. Doing so could require connecting narrative information
        on governance, strategy and risk management to related metrics and targets.
        For example, in providing connected information, the undertaking may need
        to explain the effect or likely effect of its strategy on its financial statements
        or financial plans, or explain how its strategy relates to metrics and targets
        used to measure progress against performance. Furthermore, the undertaking
        may need to explain how its use of natural resources and changes within its
        supply chain could amplify, change or reduce its material impacts, risks and
        opportunities. It may need to link this information to information about current
        or anticipated financial effects on its production costs, to its strategic
        response to mitigate such impacts or risks, and to its related investment
        in new assets. The undertaking may also need to link narrative information
        to the related metrics and targets and to information in the financial statements.
        Information that describes connections shall be clear and concise. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.124
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.124
      description: 'When the sustainability statement includes monetary amounts or
        other quantitative data points that exceed a threshold of materiality and
        that are presented in the financial statements (direct connectivity between
        information disclosed in sustainability statement and information disclosed
        in financial statements), the undertaking shall include a reference to the
        relevant paragraph of its financial statements where the corresponding information
        can be found. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.125
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.125
      description: "The sustainability statement may include monetary amounts or other\
        \ quantitative datapoints that exceed a threshold of materiality and that\
        \ are either an aggregation of, or a part of, monetary amounts or quantitative\
        \ data presented in the undertaking\u2019s financial statements (indirect\
        \ connectivity between information disclosed in sustainability statement and\
        \ information disclosed in financial statements). If this is the case, the\
        \ undertaking shall explain how these amounts or datapoints in the sustainability\
        \ statement relate to the most relevant amounts presented in the financial\
        \ statements. This disclosure shall include a reference to the line item and/or\
        \ to the relevant paragraphs of its financial statements where the corresponding\
        \ information can be found. Where appropriate, a reconciliation may be provided,\
        \ and it may be presented in a tabular form."
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.126
      description: 'In the case of information not covered by paragraphs 124 and 125,
        the undertaking shall explain, based on a threshold of materiality, the consistency
        of significant data, assumptions, and qualitative information included in
        its sustainability statement with the corresponding data, assumptions and
        qualitative information included in the financial statements. This may occur
        when the sustainability statement includes:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126
      ref_id: 9.2.126.a
      description: monetary amounts or other quantitative data linked to monetary
        amounts or other quantitative data presented in the financial statements;
        or
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.126
      ref_id: 9.2.126.b
      description: qualitative information linked to qualitative information presented
        in the financial statements.
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.127
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.127
      description: Consistency as required by paragraph 126 shall be at the level
        of a single datapoint and shall include a reference to the relevant line item
        or paragraph of notes to the financial statements. When significant data,
        assumptions and qualitative information are not consistent, the undertaking
        shall state that fact and explain the reason.
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.128
      description: 'Examples of items for which the explanation in paragraph 126 is
        required, are:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128
      ref_id: 9.2.128.a
      description: when the same metric is presented as of the reporting date in financial
        statements and as a forecast for future periods in the sustainability statement;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2.128
      ref_id: 9.2.128.b
      description: when macroeconomic or business projections are used to develop
        metrics in the sustainability statement and they are also relevant in estimating
        the recoverable amount of assets, the amount of liabilities or provisions
        in financial statements.
    - urn: urn:intuitem:risk:req_node:esrs_p1:9.2.129
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:9.2
      ref_id: 9.2.129
      description: Topical and sector-specific ESRS may include requirements to include
        reconciliations or to illustrate consistency of data and assumptions for specific
        Disclosure Requirements. In such cases, the requirements in those ESRS shall
        prevail.
    - urn: urn:intuitem:risk:req_node:esrs_p1:10
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node6
      ref_id: '10'
      name: Transitional provisions
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10
      ref_id: '10.1'
      name: Transitional provision related to entity-specific disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.1.130
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1
      ref_id: 10.1.130
      description: The extent to which sustainability matters are covered by ESRS
        is expected to evolve as further Disclosure Requirements are developed. Therefore,
        the need for entity-specific disclosures is likely to decrease over time,
        in particular as a result of the future adoption of sector specific standards.
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.1.131
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1
      ref_id: 10.1.131
      description: 'When defining its entity-specific disclosures, the undertaking
        may adopt transitional measures for their preparation in the first three annual
        sustainability statements under which it may as a priority:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.3.131.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1.131
      ref_id: 10.3.131.a
      description: introduce in its reporting those entity-specific disclosures that
        it reported in prior periods, if these disclosures meet or are adapted to
        meet the qualitative characteristics of information referred to under chapter
        2 of this Standard; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.3.131.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.1.131
      ref_id: 10.3.131.b
      description: complement its disclosures prepared on the basis of the topical
        ESRS with an appropriate set of additional disclosures to cover sustainability
        matters that are material for the undertaking in its sector(s), using available
        best practice and/or available frameworks or reporting standards, such as
        IFRS industry-based guidance and GRI Sector Standards.
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10
      ref_id: '10.2'
      name: Transitional provision related to chapter 5 Value chain
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.132
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2
      ref_id: 10.2.132
      description: "For the first 3 years of the undertaking\u2019s sustainability\
        \ reporting under the ESRS, in the event that not all the necessary information\
        \ regarding its upstream and downstream value chain is available, the undertaking\
        \ shall explain the efforts made to obtain the necessary information about\
        \ its upstream and downstream value chain, the reasons why not all of the\
        \ necessary information could be obtained, and its plans to obtain the necessary\
        \ information in the future."
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2
      ref_id: 10.2.133
      description: 'For the first 3 years of its sustainability reporting under the
        ESRS, in order to take account of the difficulties that undertakings may encounter
        in gathering information from actors throughout their value chain and in order
        to limit the burden for SMEs in the value chain:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133
      ref_id: 10.2.133.a
      description: when disclosing information on policies, actions and targets in
        accordance with ESRS2 and other ESRS, the undertaking may limit upstream and
        downstream value chain information to information available in-house, such
        as data already available to the undertaking and publicly available information;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2.133
      ref_id: 10.2.133.b
      description: when disclosing metrics, the undertaking is not required to include
        upstream and downstream value chain information, except for datapoints derived
        from other EU legislation, as listed in ESRS 2 Appendix B.
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.134
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2
      ref_id: 10.2.134
      description: Paragraphs 132 and 133 apply irrespective of whether or not the
        relevant actor in the value chain is an SME.
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.2.135
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.2
      ref_id: 10.2.135
      description: "Starting from the fourth year of its reporting under the ESRS,\
        \ the undertaking shall include upstream and/or downstream value chain information\
        \ according to paragraph 63. In this context, the information required by\
        \ ESRS to be obtained from SME undertakings in the undertaking\u2019s upstream\
        \ and/or downstream value chain will not exceed the content of the future\
        \ ESRS for listed SMEs."
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10
      ref_id: '10.3'
      name: Transitional provision related to section 7.1 Presenting comparative information
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.3.136
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.3
      ref_id: 10.3.136
      description: To ease the first-time application of this Standard, the undertaking
        is not required to disclose the comparative information required by section
        7.1 Presenting comparative information in the first year of preparation of
        the sustainability statement under the ESRS. For disclosure requirements listed
        in Appendix C List of phased-in Disclosure Requirements, this transitional
        provision applies with reference to the first year of mandatory application
        of the phased-in disclosure requirement.
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.4
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10
      ref_id: '10.4'
      name: 'Transitional provision: List of Disclosure Requirements that are phased-in'
    - urn: urn:intuitem:risk:req_node:esrs_p1:10.4.137
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:10.4
      ref_id: 10.4.137
      description: Appendix C List of phased-in Disclosure Requirements in this Standard
        sets phase-in provisions for the Disclosure Requirements or datapoints of
        Disclosure Requirements in ESRS that may be omitted or that are not applicable
        in the first year(s) of preparation of the sustainability statement under
        the ESRS.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS 1-Appendix A
      description: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p1:node226
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-a
      name: Entity specific disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-1
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226
      ref_id: ESRS 1-AR 1
      description: "The entity-specific disclosures shall enable users to understand\
        \ the undertaking\u2019s impacts, risks and opportunities in relation to environmental,\
        \ social or governance matters."
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226
      ref_id: ESRS 1-AR 2
      description: When developing entity-specific disclosures, the undertaking shall
        ensure that
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2.a
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2
      ref_id: ESRS 1-AR 2.a
      description: the disclosures meet the qualitative characteristics of information
        as set out in chapter 2 Qualitative characteristics of information; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2.b
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-2
      ref_id: ESRS 1-AR 2.b
      description: its disclosures include, where applicable, all material information
        related to the reporting areas of governance; strategy; impact, risk and opportunity
        management; and metrics and targets (see ESRS 2 chapters 2 to 5).
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226
      ref_id: ESRS 1-AR 3
      description: 'When determining the usefulness of metrics for inclusion in its
        entity-specific disclosures, the undertaking shall consider whether:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3
      ref_id: ESRS 1-AR 3.a
      description: its chosen performance metrics provide insight into
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a.i
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a
      ref_id: ESRS 1-AR 3.a.i
      description: how effective its practices are in reducing negative outcomes and/or
        increasing positive outcomes for people and the environment (for impacts);
        and/or
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a.ii
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.a
      ref_id: ESRS 1-AR 3.a.ii
      description: the likelihood that its practices result in financial effects on
        the undertaking (for risks and opportunities);
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.b
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3
      ref_id: ESRS 1-AR 3.b
      description: the measured outcomes are sufficiently reliable, meaning that they
        do not involve an excessive number of assumptions and unknowns that would
        render the metrics too arbitrary to provide a faithful representation; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3.c
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-3
      ref_id: ESRS 1-AR 3.c
      description: it has provided sufficient contextual information to interpret
        performance metrics appropriately, and whether variations in such contextual
        information may impact the comparability of the metrics over time.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226
      ref_id: ESRS 1-AR 4
      description: 'When developing its entity-specific disclosures, the undertaking
        shall carefully consider:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4.a
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4
      ref_id: ESRS 1-AR 4.a
      description: comparability between undertakings, while still ensuring relevance
        of the information provided, recognising that comparability may be limited
        for entity- specific disclosures. The undertaking shall consider whether the
        available and relevant frameworks, initiatives, reporting standards and benchmarks
        (such as technical material issued by the International Sustainability Standards
        Board or the Global Reporting Initiative) provide elements that can support
        comparability to the maximum extent possible; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4.b
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-4
      ref_id: ESRS 1-AR 4.b
      description: 'comparability over time: consistency of methodologies and disclosures
        is a key factor for achieving comparability over time.'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-5
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node226
      ref_id: ESRS 1-AR 5
      description: Further guidance for developing entity-specific disclosures can
        be found by considering the information required under topical ESRS that addresses
        similar sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node241
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-a
      name: Double materiality
    - urn: urn:intuitem:risk:req_node:esrs_p1:node242
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Stakeholders and their relevance to the materiality assessment process
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-6
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node242
      ref_id: ESRS 1-AR 6
      description: 'In addition to the categories of stakeholder listed in paragraph
        22, common categories of stakeholders are: employees and other workers, suppliers,
        consumers, customers, end- users, local communities and persons in vulnerable
        situations, and public authorities, including regulators, supervisors and
        central banks.'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-7
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node242
      ref_id: ESRS 1-AR 7
      description: "Nature may be considered as a silent stakeholder. In this case,\
        \ ecological data and data on the conservation of species may support the\
        \ undertaking\u2019s materiality assessment."
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-8
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node242
      ref_id: ESRS 1-AR 8
      description: Materiality assessment is informed by dialogue with affected stakeholders.The
        undertaking may engage with affected stakeholders or their representatives
        (such as employees or trade unions), along with users of sustainability reporting
        and other experts, to provide inputs or feedback on its conclusions regarding
        its material impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node246
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Assessment of impact materiality
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node246
      ref_id: ESRS 1-AR 9
      description: 'In assessing impact materiality and determining the material matters
        to be reported, the undertaking shall consider the following three steps:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9
      ref_id: ESRS 1-AR 9.a
      description: understanding of the context in relation to its impacts including
        its activities, business relationships, and stakeholders;
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9
      ref_id: ESRS 1-AR 9.b
      description: identification of actual and potential impacts (both negative and
        positive), including through engaging with stakeholders and experts. In this
        step, the undertaking may rely on scientific and analytical research on impacts
        on sustainability matters;
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-9
      ref_id: ESRS 1-AR 9.c
      description: assessment of the materiality of its actual and potential impacts
        and determination of the material matters. In this step, the undertaking shall
        adopt thresholds to determine which of the impacts will be covered in its
        sustainability statement.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node251
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Characteristics of severity
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node251
      ref_id: ESRS 1-AR 10
      description: 'The severity is determined by the following factors:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10.a
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10
      ref_id: ESRS 1-AR 10.a
      description: 'scale: how grave the negative impact is or how beneficial the
        positive impact is for people or the environment;'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10.b
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10
      ref_id: ESRS 1-AR 10.b
      description: 'scope: how widespread the negative or positive impacts are. In
        the case of environmental impacts, the scope may be understood as the extent
        of environmental damage or a geographical perimeter. In the case of impacts
        on people, the scope may be understood as the number of people adversely affected;
        and'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10.c
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-10
      ref_id: ESRS 1-AR 10.c
      description: 'irremediable character: whether and to what extent the negative
        impacts could be remediated, i.e., restoring the environment or affected people
        to their prior state.'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-11
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node251
      ref_id: ESRS 1-AR 11
      description: Any of the three characteristics (scale, scope, and irremediable
        character) can make a negative impact severe. In the case of a potential negative
        human rights impact, the severity of the impact takes precedence over its
        likelihood.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node257
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Impacts connected with the undertaking
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node257
      ref_id: ESRS 1-AR 12
      description: 'As an illustration:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12
      ref_id: ESRS 1-AR 12.a
      description: "if the undertaking uses cobalt in its products that is mined using\
        \ child labour, the negative impact (i.e., child labour) is connected with\
        \ the undertaking\u2019s products through the tiers of business relationships\
        \ in its upstream value chain. These relationships include the smelter and\
        \ minerals trader and the mining enterprise that uses child labour; and"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-12
      ref_id: ESRS 1-AR 12.b
      description: if the undertaking provides financial loans to an enterprise for
        business activities that, in breach of agreed standards, result in the contamination
        of water and land surrounding the operations, this negative impact is connected
        with the undertaking through its relationship with the enterprise it provides
        the loans to.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node261
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Assessment of financial materiality
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node261
      ref_id: ESRS 1-AR 13
      description: 'The following are examples of how impacts and dependencies are
        sources of risks or opportunities:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13
      ref_id: ESRS 1-AR 13.a
      description: "when the undertaking\u2019s business model depends on a natural\
        \ resource \u2013 for example water \u2013 it is likely to be affected by\
        \ changes in the quality, availability and pricing of that resource;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13
      ref_id: ESRS 1-AR 13.b
      description: "when the undertaking\u2019s activities result in negative impacts,\
        \ e.g., on local communities, the activities could become subject to stricter\
        \ government regulation and/or the impact could trigger consequences of a\
        \ reputational nature. These might have negative effects on the undertaking\u2019\
        s brand and higher recruitment costs might arise; and"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-13
      ref_id: ESRS 1-AR 13.c
      description: "when the undertaking\u2019s business partners face material sustainability-related\
        \ risks, the undertaking could be exposed to related consequences as well."
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node261
      ref_id: ESRS 1-AR 14
      description: "The identification of risks and opportunities that affect or could\
        \ reasonably be expected to affect the undertaking\u2019s financial position,\
        \ financial performance, cash flows, access to finance or cost of capital\
        \ over the short-, medium- or long-term is the starting point for financial\
        \ materiality assessment. In this context, the undertaking shall consider:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14
      ref_id: ESRS 1-AR 14.a
      description: the existence of dependencies on natural and social resources as
        sources of financial effects (see paragraph 50);
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14
      ref_id: ESRS 1-AR 14.b
      description: 'their classification as sources of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b
      ref_id: ESRS 1-AR 14.b.i
      description: risks (contributing to negative deviation in future expected cash
        inflows or increase in deviation in future expected cash outflows and/or negative
        deviation from an expected change in capitals not recognised in the financial
        statements); or
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b.ii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-14.b
      ref_id: ESRS 1-AR 14.b.ii
      description: opportunities (contributing to positive deviation in future expected
        cash inflows or decrease in deviation in future cash outflows and/or positive
        deviation from expected change in capitals not recognised in financial statements).
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node261
      ref_id: ESRS 1-AR 15
      description: 'Once the undertaking has identified its risks and opportunities,
        it shall determine which of them are material for reporting. This shall be
        based on a combination of (i) the likelihood of occurrence and (ii) the potential
        magnitude of financial effects determined on the basis of appropriate thresholds.
        In this step it shall consider the contribution of those risks and opportunities
        to financial effects in the short-, medium- and long-term based on:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15
      ref_id: ESRS 1-AR 15.a
      description: scenarios/forecasts that are deemed likely to materialise; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15
      ref_id: ESRS 1-AR 15.b
      description: "anticipated financial effects related to sustainability matters\
        \ deriving either from situations with a below the \u2018more likely than\
        \ not\u2019 threshold or assets/liabilities not, or not yet, reflected in\
        \ financial statements. This includes:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b
      ref_id: ESRS 1-AR 15.b.i
      description: potential situations that following the occurrence of future events
        may affect cash flow generation potential;
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b.ii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b
      ref_id: ESRS 1-AR 15.b.ii
      description: capitals that are not recognised as assets from an accounting and
        financial reporting perspective but have a significant influence on financial
        performance, such as natural, intellectual (organisational), human, social
        and relationship capitals; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar.15.b.iii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-15.b
      ref_id: ESRS 1-AR.15.b.iii
      description: possible future events that may have an influence on the evolution
        of such capitals.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node277
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Sustainability matters to be included in the materiality assessment
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-16
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node277
      ref_id: ESRS 1-AR 16
      description: "When performing its materiality assessment, the undertaking shall\
        \ consider the following list of sustainability matters covered in the topical\
        \ ESRS. When, as a result of the undertaking\u2019s materiality assessment\
        \ (see ESRS 2 IRO-1), a given sustainability matter in this list is assessed\
        \ to be material, the undertaking shall report according to the corresponding\
        \ Disclosure Requirements of the relevant topical ESRS. Using this list is\
        \ not a substitute for the process of determining material matters. This list\
        \ is a tool to support the undertaking\u2019s materiality assessment. The\
        \ undertaking still needs to consider its own specific circumstances when\
        \ determining its material matters. The undertaking, where necessary, also\
        \ shall develop entity-specific disclosures on material impacts, risks and\
        \ opportunities not covered by ESRS as described in paragraph 11 of this Standard."
    - urn: urn:intuitem:risk:req_node:esrs_p1:node279
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Estimation using sector averages and proxies
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-17
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node279
      ref_id: ESRS 1-AR 17
      description: When the undertaking cannot collect upstream and downstream value
        chain information as required by paragraph 63 after making reasonable efforts
        to do so, it shall estimate the information to be reported using all reasonable
        and supportable information that is available to the undertaking at the reporting
        date without undue cost or effort. This includes, but is not limited to, internal
        and external information, such as data from indirect sources, sector-average
        data, sample analyses, market and peer groups data, other proxies or spend-based
        data.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node281
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node241
      name: Content and structure of the sustainability statement
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-ar-18
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node281
      ref_id: ESRS 1-AR 18
      description: As an illustration for paragraph 115 in section 8.2 Content and
        structure of the sustainability statement of this Standard, the undertaking
        that covers environmental and social matters in the same policy may cross-refer.
        That means that the undertaking may report on the policy in its environmental
        disclosures and cross-refer to it from the relevant social disclosures or
        vice versa. Consolidated presentation of policies across topics is allowed.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b
      assessable: false
      depth: 1
      ref_id: ESRS 1-Appendix B
      description: Qualitative characteristics of information
    - urn: urn:intuitem:risk:req_node:esrs_p1:node284
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b
      name: Relevance
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-1
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284
      ref_id: ESRS 1-QC 1
      description: Sustainability information is relevant when it may make a difference
        in the decisions of users under a double materiality approach (see chapter
        3 of this Standard).
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-2
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284
      ref_id: ESRS 1-QC 2
      description: Information may make a difference in a decision even if some users
        choose not to take advantage of it or are already aware of it from other sources.
        Sustainability information may impact decisions of users if it has predictive
        value, confirmatory value or both. Information has predictive value if it
        can be used as an input to processes employed by users to predict future outcomes.
        Sustainability information does not need to be a prediction or forecast to
        have predictive value, but rather has predictive value if employed by users
        in making their own predictions.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-3
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284
      ref_id: ESRS 1-QC 3
      description: Information has confirmatory value if it provides feedback about
        (confirms or changes) previous evaluations.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-4
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node284
      ref_id: ESRS 1-QC 4
      description: "Materiality is an entity-specific aspect of relevance based on\
        \ the nature or magnitude, or both, of the items to which the information\
        \ relates, as assessed in the context of the undertaking\u2019s sustainability\
        \ reporting (see chapter 3 of this Standard)."
    - urn: urn:intuitem:risk:req_node:esrs_p1:node289
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b
      name: Faithful representation
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-5
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289
      ref_id: ESRS 1-QC 5
      description: To be useful, the information must not only represent relevant
        phenomena, it must also faithfully represent the substance of the phenomena
        that it purports to represent. Faithful representation requires information
        to be (i) complete, (ii) neutral and (iii) accurate.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-6
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289
      ref_id: ESRS 1-QC 6
      description: A complete depiction of an impact, a risk or an opportunity includes
        all material information necessary for the users to understand that impact,
        risk or opportunity. This includes how the undertaking has adapted its strategy,
        risk management and governance in response to that impact, risk or opportunity,
        as well as the metrics identified to set targets and measure performance.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-7
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289
      ref_id: ESRS 1-QC 7
      description: A neutral depiction is without bias in its selection or disclosure
        of information. Information is neutral if it is not slanted, weighted, emphasised,
        de-emphasised or otherwise manipulated to make it more likely that the users
        will receive that information favourably or unfavourably. It shall be balanced,
        so as to cover favourable/positive and unfavourable/negative aspects. Both
        negative and positive material impacts from an impact materiality perspective
        as well as material risks and opportunities from a financial materiality perspective
        shall receive equal attention. Any aspirational sustainability information,
        for example targets or plans, shall cover both aspirations and factors that
        could prevent the undertaking from achieving these aspirations in order to
        have a neutral depiction.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-8
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289
      ref_id: ESRS 1-QC 8
      description: Neutrality is supported by the exercise of prudence which is the
        exercise of caution when making judgements under conditions of uncertainty.
        Information shall not be netted or compensated to be neutral. The exercise
        of prudence means that opportunities are not overstated and risks are not
        understated. Equally, the exercise of prudence does not allow for the understatement
        of opportunities or the overstatement of risks. The undertaking may present
        net information, in addition to gross values, if such presentation does not
        obscure relevant information and includes a clear explanation about the effects
        of the netting and the reasons for the netting.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node289
      ref_id: ESRS 1-QC 9
      description: 'Information can be accurate without being perfectly precise in
        all respects. Accurate information implies that the undertaking has implemented
        adequate processes and internal controls to avoid material errors or material
        misstatements. As such, estimates shall be presented with a clear emphasis
        on their possible limitations and associated uncertainty (see section 7.2
        of this Standard). The amount of precision needed and attainable, and the
        factors that make information accurate, depend on the nature of the information
        and the nature of the matters it addresses. For example, accuracy requires
        that:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.a
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      ref_id: ESRS 1-QC 9.a
      description: factual information is free from material error
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.b
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      ref_id: ESRS 1-QC 9.b
      description: descriptions are precise
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.c
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      ref_id: ESRS 1-QC 9.c
      description: estimates, approximations and forecasts are clearly identified
        as such
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.d
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      ref_id: ESRS 1-QC 9.d
      description: no material errors have been made in selecting and applying an
        appropriate process for developing an estimate, approximation or forecast,
        and the inputs to that process are reasonable and supportable
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.e
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      ref_id: ESRS 1-QC 9.e
      description: assertions are reasonable and based on information of sufficient
        quality and quantity; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9.f
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-9
      ref_id: ESRS 1-QC 9.f
      description: information about judgements about the future faithfully reflects
        both those judgements and the information on which they are based.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node301
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b
      name: Comparability
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-10
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node301
      ref_id: ESRS 1-QC 10
      description: Sustainability information is comparable when it can be compared
        with information provided by the undertaking in previous periods and, can
        be compared with information provided by other undertakings, in particular
        those with similar activities or operating within the same industry. A point
        of reference for comparison can be a target, a baseline, an industry benchmark,
        comparable information from either other undertakings or from an internationally
        recognised organisation,etc
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-11
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node301
      ref_id: ESRS 1-QC 11
      description: Consistency is related to, but is not the same as, comparability.
        Consistency refers to the use of the same approaches or methods for the same
        sustainability matter, from period to period by the undertaking and other
        undertakings. Consistency helps to achieve the goal of comparability
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-12
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node301
      ref_id: ESRS 1-QC 12
      description: Comparability is not uniformity. For information to be comparable,
        like components shall look alike and different components shall look different.
        Comparability of sustainability information is not enhanced by making unlike
        things look alike any more than it is enhanced by making like things look
        different.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node305
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b
      name: Verifiability
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-13
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node305
      ref_id: ESRS 1-QC 13
      description: Verifiability helps to give users confidence that information is
        complete, neutral and accurate. Sustainability information is verifiable if
        it is possible to corroborate the information itself or the inputs used to
        derive it.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node305
      ref_id: ESRS 1-QC 14
      description: 'Verifiability means that various knowledgeable and independent
        observers could reach consensus, although not necessarily complete agreement,
        that a particular depiction is a faithful representation. Sustainability information
        shall be provided in a way that enhances its verifiability, for example:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14.a
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14
      ref_id: ESRS 1-QC 14.a
      description: "including information that can be corroborated by comparing it\
        \ with other information available to users about the undertaking\u2019s business,\
        \ about other businesses or about the external environment;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14.b
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14
      ref_id: ESRS 1-QC 14.b
      description: providing information about inputs and methods of calculation used
        to produce estimates or approximations; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14.c
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-14
      ref_id: ESRS 1-QC 14.c
      description: providing information reviewed and agreed by the administrative,
        management and supervisory bodies or their committees
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-15
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node305
      ref_id: ESRS 1-QC 15
      description: Some sustainability information will be in the form of explanations
        or forward-looking information. Those disclosures can be supportable by faithfully
        representing on a factual basis for example the strategies, plans and risk
        analyses of the undertaking. To help users decide whether to use such information,
        the undertaking shall describe the underlying assumptions and methods of producing
        the information, as well as other factors that provide evidence that it reflects
        the actual plans or decisions made by the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node312
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-b
      name: Understandability
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-16
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312
      ref_id: ESRS 1-QC 16
      description: Sustainability information is understandable when it is clear and
        concise. Understandable information enables any reasonably knowledgeable user
        to readily comprehend the information being communicated
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-17
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312
      ref_id: ESRS 1-QC 17
      description: "For sustainability disclosures to be concise, they need to (a)\
        \ avoid generic \u2018boilerplate\u2019 information, which is not specific\
        \ to the undertaking; (b) avoid unnecessary duplication of information, including\
        \ information also provided in financial statements; and (c) use clear language\
        \ and well-structured sentences and paragraphs. Concise disclosures shall\
        \ only include material information. Complementary information presented pursuant\
        \ to paragraph 114 shall be provided in a way that avoids obscuring material\
        \ information."
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-18
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312
      ref_id: ESRS 1-QC 18
      description: "Clarity might be enhanced by distinguishing information about\
        \ developments in the reporting period from \u2018standing\u2019 information\
        \ that remains relatively unchanged from one period to the next. This can\
        \ be done, for example, by separately describing features of the undertaking\u2019\
        s sustainability-related governance and risk management processes that have\
        \ changed since the previous reporting period compared to those that remain\
        \ unchanged"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-19
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312
      ref_id: ESRS 1-QC 19
      description: "The completeness, clarity and comparability of sustainability\
        \ disclosures all rely on information being presented as a coherent whole.\
        \ For sustainability disclosures to be coherent, they shall be presented in\
        \ a way that explains the context and the connections between the related\
        \ information. Coherence also requires the undertaking to provide information\
        \ in a way that allows users to relate information about its sustainability-related\
        \ impacts, risks and opportunities to information in the undertaking\u2019\
        s financial statements."
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-qc-20
      assessable: true
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node312
      ref_id: ESRS 1-QC 20
      description: If sustainability-related risks and opportunities discussed in
        the financial statements have implications for sustainability reporting, the
        undertaking shall include in the sustainability statement the information
        necessary for users to assess those implications and present appropriate links
        to the financial statements (see chapter 9 of this Standard). The level of
        information, granularity and technicality shall be aligned with the needs
        and expectations of users. Abbreviations shall be avoided and the units of
        measure shall be defined and disclosed.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-c
      assessable: true
      depth: 1
      ref_id: ESRS 1-Appendix C
      description: List of phased-in Disclosure Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p1:node319
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-c
      description: This appendix is an integral part of ESRS 1 and has the same authority
        as the other parts of the Standard.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-d
      assessable: true
      depth: 1
      ref_id: ESRS 1-Appendix D
      description: Structure of the ESRS sustainability statement
    - urn: urn:intuitem:risk:req_node:esrs_p1:node321
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-d
      description: This appendix is an integral part of ESRS 1 and has the same authority
        as the other parts of the Standard with respect to reporting in four parts
        as outlined in paragraph 115.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-e
      assessable: true
      depth: 1
      ref_id: ESRS 1-Appendix E
      description: Flowchart for determining disclosures under ESRS
    - urn: urn:intuitem:risk:req_node:esrs_p1:node323
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-e
      description: "Materiality assessment is the starting point for sustainability\
        \ reporting under ESRS. This appendix provides a non-binding illustration\
        \ of the impact- and financial materiality assessment outlined in chapter\
        \ 3. IRO-1 in section 4.1 of ESRS 2 includes general disclosure requirements\
        \ (DR) about the undertaking\u2019s process to identify impacts, risks and\
        \ opportunities and assess their materiality. SBM-3 of ESRS 2 provides general\
        \ disclosures requirements on the material impact, risks and opportunities\
        \ resulting from the undertaking\u2019s materiality assessment. The undertaking\
        \ can omit all disclosure requirements in a topical standard if it assessed\
        \ that the topic in question is not material. In that case it may disclose\
        \ a brief explanation of the conclusions of the materiality assessment for\
        \ that topic but shall disclose a detailed explanation in the case of ESRS\
        \ E1 climate change (IRO-2 ESRS 2). ESRS set disclosure requirements, not\
        \ behavioral requirements. Disclosure requirements in relation to action plans,\
        \ targets, policies, scenario analysis and transition plans are proportionate\
        \ because they are contingent on the undertaking having these, which may depend\
        \ on the size, capacity, resources, and skills of the undertaking. Note: The\
        \ flowchart below does not cover the situation in which the undertaking assesses\
        \ a sustainability matter as material but it is not covered by a topical standard,\
        \ in which case the undertaking shall make additional entity specific disclosures\
        \ (ESRS 1 (30 (b))."
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-f
      assessable: true
      depth: 1
      ref_id: ESRS 1-Appendix F
      description: Example of structure of ESRS sustainability statement
    - urn: urn:intuitem:risk:req_node:esrs_p1:node325
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-f
      description: This appendix complements ESRS 1. It provides a non-binding illustration
        of the structure of the sustainability statement outlined in section 8.2 of
        this Standard. In this illustration, the undertaking has concluded that biodiversity
        and ecosystems, pollution, and affected communities, are not material.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-g
      assessable: true
      depth: 1
      ref_id: ESRS 1-Appendix G
      description: Example of incorporation by reference
    - urn: urn:intuitem:risk:req_node:esrs_p1:node327
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-1-appendix-g
      description: This appendix complements ESRS 1. It provides non-binding illustrations
        of incorporation by reference of another section of the management report
        into the sustainability statement as outlined in section 9.1 of this Standard.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2
      assessable: false
      depth: 1
      ref_id: ESRS 2
      description: GENERAL DISCLOSURES
    - urn: urn:intuitem:risk:req_node:esrs_p1:node329
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2
      name: Objective
    - urn: urn:intuitem:risk:req_node:esrs_p1:node330
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      description: 'This ESRS sets out the disclosure requirements that apply to all
        undertakings regardless of their sector of activity (i.e., sector agnostic)
        and apply across sustainability topics (i.e., cross-cutting).This ESRS covers
        the reporting areas defined in ESRS 1 General requirements section 1.2 Reporting
        areas and minimum content disclosure requirements on policies, actions, targets
        and metrics. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:node331
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      description: 'In the preparation of disclosures under this Standard, the undertaking
        shall apply the Disclosure Requirements (including their datapoints) set in
        topical ESRS, as listed in Appendix C of this Standard Disclosure/ Application
        Requirements in topical ESRS that are applicable jointly with ESRS 2 General
        Disclosures. The undertaking shall apply the requirements listed in Appendix
        C:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:node332
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node331
      description: (a) in all instances for the requirements in topical standards
        related to Disclosure Requirement IRO-1 Description of the processes to identify
        and assess material impacts, risks and opportunities; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:node333
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node331
      description: "(b) for all other requirements listed in appendix C, only if the\
        \ sustainability topic is material based on the undertaking\u2019s materiality\
        \ assessment (see ESRS 1 chapter 3 Double materiality as the basis for sustainability\
        \ disclosures)."
    - urn: urn:intuitem:risk:req_node:esrs_p1:node334
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      name: 1. Basis for preparation
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node334
      ref_id: BP-1
      name: "Disclosure Requirement BP-1 \u2013 General basis for preparation of the\
        \ sustainability statement"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.3
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1
      ref_id: BP-1.3
      description: The undertaking shall disclose the general basis for preparation
        of its sustainability statement.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.4
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1
      ref_id: BP-1.4
      description: The objective of this Disclosure Requirement is to provide an understanding
        of how the undertaking prepares its sustainability statement, including the
        scope of consolidation, the upstream and downstream value chain information
        and, where relevant, whether the undertaking has used any of the options for
        omitting information referred to in points d) and e) in the following paragraph.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1
      ref_id: BP-1.5
      description: 'The undertaking shall disclose the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5
      ref_id: BP-1.5.a
      description: whether the sustainability statement has been prepared on a consolidated
        or individual basis;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5
      ref_id: BP-1.5.b
      description: 'for consolidated sustainability statements:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b
      ref_id: BP-1.5.b.i
      description: a confirmation that the scope of consolidation is the same as for
        the financial statements, or, where applicable, a declaration that the reporting
        undertaking is not required to draw-up financial statements or that the reporting
        undertaking is preparing consolidated sustainability reporting pursuant to
        Article 48i of Directive 2013/34/EU; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.b
      ref_id: BP-1.5.b.ii
      description: where applicable, an indication of which subsidiary undertakings
        included in the consolidation are exempted from individual or consolidated
        sustainability reporting pursuant to Articles 19a(9) or 29a(8) of Directive
        2013/34/EU;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5
      ref_id: BP-1.5.c
      description: "to what extent the sustainability statement covers the undertaking\u2019\
        s upstream and downstream value chain (see ESRS 1 section 5.1 Reporting undertaking\
        \ and value chain);"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5
      ref_id: BP-1.5.d
      description: whether the undertaking has used the option to omit a specific
        piece of information corresponding to intellectual property, know-how or the
        results of innovation (see ESRS 1 section 7.7 Classified and sensitive information
        and information on intellectual property, know-how or results of innovation);
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1.5
      ref_id: BP-1.5.e
      description: for undertakings based in an EU member state that allows for the
        exemption from disclosure of impending developments or matters in the course
        of negotiation, as provided for in articles 19a(3) and 29a(3) of Directive
        2013/34/EU, whether the undertaking has used that exemption.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node334
      ref_id: BP-2
      name: "Disclosure Requirement BP-2 \u2013 Disclosures in relation to specific\
        \ circumstances"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.6
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      ref_id: BP-2.6
      description: The undertaking shall provide disclosures in relation to specific
        circumstances.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.7
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      ref_id: BP-2.7
      description: The objective of this Disclosure Requirement is to provide an understanding
        of the effect of these specific circumstances on the preparation of the sustainability
        statement.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.8
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      ref_id: BP-2.8
      description: The undertaking may report this information alongside the disclosures
        to which they refer.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node350
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Time horizons
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node350
      ref_id: BP-2.9
      description: 'When the undertaking has deviated from the medium- or long-term
        time horizons defined by ESRS 1 section 6.4 Definition of short-, medium-and
        long-term for reporting purposes, it shall describe:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9
      ref_id: BP-2.9.a
      description: its definitions of medium- or long-term time horizons; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.9
      ref_id: BP-2.9.b
      description: the reasons for applying those definitions.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node354
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Value chain estimation
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node354
      ref_id: BP-2.10
      description: 'When metrics include upstream and/or downstream value chain data
        estimated using indirect sources, such as sector-average data or other proxies,
        the undertaking shall:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10
      ref_id: BP-2.10.a
      description: identify the metrics;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10
      ref_id: BP-2.10.b
      description: describe the basis for preparation;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10
      ref_id: BP-2.10.c
      description: describe the resulting level of accuracy; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.10
      ref_id: BP-2.10.d
      description: where applicable, describe the planned actions to improve the accuracy
        in the future (see ESRS 1 chapter 5 Value chain).
    - urn: urn:intuitem:risk:req_node:esrs_p1:node360
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Sources of estimation and outcome uncertainty
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node360
      ref_id: BP-2.11
      description: 'In accordance with ESRS 1 section 7.2 Sources of estimation and
        outcome uncertainty, the undertaking shall:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11
      ref_id: BP-2.11.a
      description: identify the quantitative metrics and monetary amounts it has disclosed
        that are subject to a high level of measurement uncertainty;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11
      ref_id: BP-2.11.b
      description: 'in relation to each quantitative metric and monetary amount identified:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b
      ref_id: BP-2.11.b.i
      description: "disclose information about the sources of measurement uncertainty\
        \ (for example, the dependence of the amount on the outcome of a future event,\
        \ on a measurement technique or on the availability and quality of data from\
        \ the entity\u2019s upstream and/or downstream value chain); and"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.11.b
      ref_id: BP-2.11.b.ii
      description: disclose the assumptions, approximations and judgements the entity
        has made in measuring it.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.12
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node360
      ref_id: BP-2.12
      description: When disclosing forward-looking information, the undertaking may
        indicate that it considers such information to be uncertain.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node367
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Changes in preparation or presentation of sustainability information
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node367
      ref_id: BP-2.13
      description: 'When changes in the preparation and presentation of sustainability
        information occur compared to the previous reporting period(s), (see ESRS
        1 section 7.4 Changes in preparation or presentation in sustainability information),
        the undertaking shall:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13
      ref_id: BP-2.13.a
      description: explain the changes and the reasons for them, including why the
        replaced metric provides more useful information;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13
      ref_id: BP-2.13.b
      description: disclose revised comparative figures, unless it is impracticable
        to do so. When it is impracticable to adjust comparative information for one
        or more prior periods, the undertaking shall disclose that fact; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.13
      ref_id: BP-2.13.c
      description: disclose the difference between the figure disclosed in the preceding
        period and the revised comparative figure.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node372
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Reporting errors in prior periods
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node372
      ref_id: BP-2.14
      description: 'When the undertaking identifies material prior period errors (see
        ESRS 1 section 7.5 Reporting errors in prior periods), it shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14
      ref_id: BP-2.14.a
      description: the nature of the prior period material error;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14
      ref_id: BP-2.14.b
      description: to the extent practicable, the correction for each prior period
        included in the sustainability statement; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.14
      ref_id: BP-2.14.c
      description: if correction of the error is not practicable, the circumstances
        that led to the existence of that condition.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node377
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Disclosures stemming from other legislation or generally accepted sustainability
        reporting pronouncements
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.15
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      ref_id: BP-2.15
      description: When the undertaking includes in its sustainability statement information
        stemming from other legislation which requires the undertaking to disclose
        sustainability information or from generally accepted sustainability reporting
        standards and frameworks (see ESRS 1 section 8.2 Content and structure of
        the sustainability statement), in addition to the information prescribed by
        ESRS, it shall disclose this fact. In case of partial application of other
        reporting standards or frameworks, the undertaking shall provide a precise
        reference to the paragraphs of the standard or framework applied.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node379
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Incorporation by reference
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.16
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node379
      ref_id: BP-2.16
      description: When the undertaking incorporates information by reference (see
        ESRS 1 section 9.1 Incorporation by reference), it shall disclose a list of
        the disclosure requirements of ESRS, or the specific datapoints mandated by
        a Disclosure Requirement, that have been incorporated by reference.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node381
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2
      name: Use of phase-in provisions in accordance with Appendix C of ESRS 1
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node381
      ref_id: BP-2.17
      description: "If an undertaking or group not exceeding on its balance sheet\
        \ date the average number of 750 employees during the financial year decides\
        \ to omit the information required by ESRS E4, ESRS S1, ESRS S2, ESRS S3 or\
        \ ESRS S4 in accordance with Appendix C of ESRS 1, it shall nevertheless disclose\
        \ whether the sustainability topics covered respectively by ESRS E4, ESRS\
        \ S1, ESRS S2, ESRS S3 and ESRS S4 have been assessed to be material as a\
        \ result of the undertaking\u2019s materiality assessment. In addition, if\
        \ one or more of these topics has been assessed to be material, the undertaking\
        \ shall, for each material topic:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17
      ref_id: BP-2.17.a
      description: "disclose the list of matters (i.e. topic, sub-topic or sub-sub-topic)\
        \ in AR 16 ESRS 1 Appendix A that are assessed to be material and briefly\
        \ describe how the undertaking\u2019s business model and strategy take account\
        \ of the impacts of the undertaking related to those matters. The undertaking\
        \ may identify the matter at the level of topic, sub-topic or sub-sub-topic;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17
      ref_id: BP-2.17.b
      description: briefly describe any time-bound targets it has set related to the
        matters in question, the progress it has made towards achieving those targets,
        and whether its targets related to biodiversity and ecosystems are based on
        conclusive scientific evidence;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17
      ref_id: BP-2.17.c
      description: briefly describe its policies in relation to the matters in question;
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17
      ref_id: BP-2.17.d
      description: briefly describe actions it has taken to identify, monitor, prevent,
        mitigate, remediate or bring an end to actual or potential adverse impacts
        related to the matters in question, and the result of such actions; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2.17
      ref_id: BP-2.17.e
      description: disclose metrics relevant to the matters in question.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node388
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      name: 2.Governance
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388
      ref_id: GOV-1
      name: "Disclosure Requirement GOV-1 \u2013 The role of the administrative, management\
        \ and supervisory bodies"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.19
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1
      ref_id: GOV-1.19
      description: The undertaking shall disclose the composition of the administrative,
        management and supervisory bodies, their roles and responsibilities and access
        to expertise and skills with regard to sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1
      ref_id: GOV-1.20
      description: 'The objective of this Disclosure Requirement is to provide an
        understanding of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20
      ref_id: GOV-1.20.a
      description: the composition and diversity of the administrative, management
        and supervisory bodies;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20
      ref_id: GOV-1.20.b
      description: "the roles and responsibilities of the administrative, management\
        \ and supervisory bodies in exercising oversight of the process to manage\
        \ material impacts, risks and opportunities, including management\u2019s role\
        \ in these processes; and"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.20
      ref_id: GOV-1.20.c
      description: the expertise and skills of its administrative, management and
        supervisory bodies on sustainability matters or access to such expertise and
        skills.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1
      ref_id: GOV-1.21
      description: "The undertaking shall disclose the following information about\
        \ the composition and diversity of the members of the undertaking\u2019s administrative,\
        \ management and supervisory bodies:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21
      ref_id: GOV-1.21.a
      description: the number of executive and non-executive members;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21
      ref_id: GOV-1.21.b
      description: representation of employees and other workers;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21
      ref_id: GOV-1.21.c
      description: experience relevant to the sectors, products and geographic locations
        of the undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21
      ref_id: GOV-1.21.d
      description: percentage by gender and other aspects of diversity that the undertaking
        considers. The board's gender diversity ( 13 ) shall be calculated as an average
        ratio of female to male board members; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.21
      ref_id: GOV-1.21.e
      description: the percentage of independent board members ( 14 ). For undertakings
        with a unitary board, this corresponds to the percentage of independent non-executive
        board members. For undertakings with a dual board, it corresponds to the percentage
        of independent members of the supervisory body.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1
      ref_id: GOV-1.22
      description: 'The undertaking shall disclose the following information about
        the roles and responsibilities of the administrative, management and supervisory
        bodies:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22
      ref_id: GOV-1.22.a
      description: the identity of the administrative, management and supervisory
        bodies (such as a board committee or similar) or individual(s) within a body
        responsible for oversight of impacts, risks and opportunities;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22
      ref_id: GOV-1.22.b
      description: "how each body\u2019s or individual\u2019s responsibilities for\
        \ impacts, risks and opportunities are reflected in the undertaking\u2019\
        s terms of reference, board mandates and other related policies;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22
      ref_id: GOV-1.22.c
      description: "a description of management\u2019s role in the governance processes,\
        \ controls and procedures used to monitor, manage and oversee impacts, risks\
        \ and opportunities, including:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c
      ref_id: GOV-1.22.c.i
      description: whether that role is delegated to a specific management-level position
        or committee and how oversight is exercised over that position or committee;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c
      ref_id: GOV-1.22.c.ii
      description: information about the reporting lines to the administrative, management
        and supervisory bodies;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.c
      ref_id: GOV-1.22.c.iii
      description: whether dedicated controls and procedures are applied to the management
        of impacts, risks and opportunities and, if so, how they are integrated with
        other internal functions; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.22
      ref_id: GOV-1.22.d
      description: how the administrative, management and supervisory bodies and senior
        executive management oversee the setting of targets related to material impacts,
        risks and opportunities, and how they monitor progress towards them.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1
      ref_id: GOV-1.23
      description: 'The disclosure shall include a description of how the administrative,
        management and supervisory bodies determine whether appropriate skills and
        expertise are available or will be developed to oversee sustainability matters,
        including:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23
      ref_id: GOV-1.23.a
      description: the sustainability-related expertise that the bodies, as a whole,
        either directly possess or can leverage, for example through access to experts
        or training; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1.23
      ref_id: GOV-1.23.b
      description: how those skills and expertise relate to the undertaking's material
        impacts, risks and opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388
      ref_id: GOV-2
      name: "Disclosure Requirement GOV-2 \u2013 Information provided to and sustainability\
        \ matters addressed by the undertaking\u2019s administrative, management and\
        \ supervisory bodies"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.24
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2
      ref_id: GOV-2.24
      description: The undertaking shall disclose how the administrative, management
        and supervisory bodies are informed about sustainability matters and how these
        matters were addressed during the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.25
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2
      ref_id: GOV-2.25
      description: The objective of this Disclosure Requirement is to provide an understanding
        of how administrative, management and supervisory bodies are informed about
        sustainability matters, as well as what information and matters they addressed
        during the reporting period. This in turn allows an understanding of whether
        the members of these bodies were adequately informed and whether they were
        able to fulfil their roles.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2
      ref_id: GOV-2.26
      description: 'The undertaking shall disclose the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26
      ref_id: GOV-2.26.a
      description: "whether, by whom and how frequently the administrative, management\
        \ and supervisory bodies, including their relevant committees, are informed\
        \ about material impacts, risks and opportunities (see Disclosure Requirement\
        \ IRO\u20131 - Description of the processes to identify and assess material\
        \ impacts, risks and opportunities of this Standard), the implementation of\
        \ due diligence, and the results and effectiveness of policies, actions, metrics\
        \ and targets adopted to address them;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26
      ref_id: GOV-2.26.b
      description: "how the administrative, management and supervisory bodies consider\
        \ impacts, risks and opportunities when overseeing the undertaking\u2019s\
        \ strategy, its decisions on major transactions, and its risk management process,\
        \ including whether they have considered trade-offs associated with those\
        \ impacts, risks and opportunities; and"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2.26
      ref_id: GOV-2.26.c
      description: a list of the material impacts, risks and opportunities addressed
        by the administrative, management and supervisory bodies, or their relevant
        committees during the reporting period.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388
      ref_id: GOV-3
      name: "Disclosure Requirement GOV-3 \u2013 Integration of sustainability-related\
        \ performance in incentive schemes"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.27
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3
      ref_id: GOV-3.27
      description: The undertaking shall disclose information about the integration
        of its sustainability-related performance in incentive schemes.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.28
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3
      ref_id: GOV-3.28
      description: The objective of this Disclosure Requirement is to provide an understanding
        of whether incentive schemes are offered to members of the administrative,
        management and supervisory bodies that are linked to sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3
      ref_id: GOV-3.29
      description: 'The undertaking shall disclose the following information about
        the incentive schemes and remuneration policies linked to sustainability matters
        for members of the undertaking''s administrative, management and supervisory
        bodies, where they exist:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29
      ref_id: GOV-3.29.a
      description: a description of the key characteristics of the incentive schemes;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29
      ref_id: GOV-3.29.b
      description: whether performance is being assessed against specific sustainability-related
        targets and/or impacts, and if so, which ones;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29
      ref_id: GOV-3.29.c
      description: whether and how sustainability-related performance metrics are
        considered as performance benchmarks or included in remuneration policies;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29
      ref_id: GOV-3.29.d
      description: the proportion of variable remuneration dependent on sustainability-
        related targets and/or impacts; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3.29
      ref_id: GOV-3.29.e
      description: the level in the undertaking at which the terms of incentive schemes
        are approved and updated.
    - urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134"
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388
      ref_id: "GOV\u20134"
      name: "Disclosure Requirement GOV\u20134 - Statement on due diligence"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.30
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134"
      ref_id: GOV-4.30
      description: The undertaking shall disclose a mapping of the information provided
        in its sustainability statement about the due diligence process.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.31
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134"
      ref_id: GOV-4.31
      description: "The objective of this Disclosure Requirement is to facilitate\
        \ an understanding of the undertaking\u2019s due diligence process with regard\
        \ to sustainability matters."
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.32
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134"
      ref_id: GOV-4.32
      description: The main aspects and steps of due diligence referred to under ESRS
        1 chapter 4 Due diligence are related to a number of cross-cutting and topical
        Disclosure Requirements under the ESRS. The undertaking shall provide a mapping
        that explains how and where its application of the main aspects and steps
        of the due diligence process are reflected in its sustainability statement,
        to allow a depiction of the actual practices of the undertaking with regard
        to due diligence.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4.33
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20134"
      ref_id: GOV-4.33
      description: This disclosure requirement does not mandate any specific behavioural
        requirements with regard to due diligence actions and does not extend or modify
        the role of administrative, management and supervisory bodies as mandated
        by other legislation or regulation.
    - urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135"
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node388
      ref_id: "GOV\u20135"
      name: "Disclosure Requirement GOV\u20135 - Risk management and internal controls\
        \ over sustainability reporting"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.34
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135"
      ref_id: GOV-5.34
      description: The undertaking shall disclose the main features of its risk management
        and internal control system in relation to the sustainability reporting process.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.35
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135"
      ref_id: GOV-5.35
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of the undertaking\u2019s risk management and internal control\
        \ processes in relation to sustainability reporting."
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:gov\u20135"
      ref_id: GOV-5.36
      description: 'The undertaking shall disclose the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36
      ref_id: GOV-5.36.a
      description: the scope, main features and components of the risk management
        and internal control processes and systems in relation to sustainability reporting;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36
      ref_id: GOV-5.36.b
      description: the risk assessment approach followed, including the risk prioritisation
        methodology;
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36
      ref_id: GOV-5.36.c
      description: the main risks identified and their mitigation strategies including
        related controls
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36
      ref_id: GOV-5.36.d
      description: a description of how the undertaking integrates the findings of
        its risk assessment and internal controls as regards the sustainability reporting
        process into relevant internal functions and processes; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5.36
      ref_id: GOV-5.36.e
      description: a description of the periodic reporting of the findings referred
        to in point (d) to the administrative, management and supervisory bodies.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node442
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      name: 3.Strategy
    - urn: urn:intuitem:risk:req_node:esrs_p1:node443
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442
      description: 'This chapter sets disclosure requirements that enable an understanding
        of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:node444
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node443
      description: "(a)the elements of the undertaking\u2019s strategy that relate\
        \ to or affect sustainability matters, its business model and its value chain;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:node445
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node443
      description: "(b)how the interests and views of the undertaking\u2019s stakeholders\
        \ are taken into account by the undertaking\u2019s strategy and business model;\
        \ and"
    - urn: urn:intuitem:risk:req_node:esrs_p1:node446
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node443
      description: "(c) the outcome of the undertaking\u2019s assessment of material\
        \ impacts, risks and opportunities, including how they inform its strategy\
        \ and business model."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442
      ref_id: SBM-1
      name: "Disclosure Requirement SBM-1 \u2013 Strategy, business model and value\
        \ chain"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.38
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1
      ref_id: SBM-1.38
      description: The undertaking shall disclose the elements of its strategy that
        relate to or impact sustainability matters, its business model and its value
        chain.
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.39
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1
      ref_id: SBM-1.39
      description: "The objective of this Disclosure Requirement is to describe the\
        \ key elements of the undertaking\u2019s general strategy that relate to or\
        \ affect sustainability matters, and the key elements of the undertaking\u2019\
        s business model and value chain, in order to provide an understanding of\
        \ its exposure to impacts, risks and opportunities and where they originate."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1
      ref_id: SBM-1.40
      description: 'The undertaking shall disclose the following information about
        the key elements of its general strategy that relate to or affect sustainability
        matters:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.a
      description: 'a description of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a
      ref_id: SBM-1.40.a.i
      description: significant groups of products and/or services offered, including
        changes in the reporting period (new/removed products and/or services);
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a
      ref_id: SBM-1.40.a.ii
      description: significant markets and/or customer groups served, including changes
        in the reporting period (new/removed markets and/or customer groups);
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a
      ref_id: SBM-1.40.a.iii
      description: headcount of employees by geographical areas; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.a
      ref_id: SBM-1.40.iv
      description: where applicable and material, products and services that are banned
        in certain markets;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.b
      description: a breakdown of total revenue, as included in its financial statements,
        by significant ESRS sectors. When the undertaking provides segment reporting
        as required by IFRS 8 Operating segments in its financial statements, this
        sector revenue information shall be, as far as possible, reconciled with IFRS
        8 information;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.c
      description: a list of the additional significant ESRS sectors beyond the ones
        reflected under paragraph 40(b), such as activities that give rise to intercompany
        revenues, in which the undertaking develops significant activities, or in
        which it is or may be connected to material impacts. The identification of
        these additional ESRS sectors shall be consistent with the way they have been
        considered by the undertaking when performing its materiality assessment and
        with the way it discloses material sector-specific information;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.d
      description: 'where applicable, a statement indicating, together with the related
        revenues, that the undertaking is active in:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d
      ref_id: SBM-1.40.d.i
      description: the fossil fuel (coal, oil and gas) sector ( 16 ), (i.e., it derives
        revenues from exploration, mining, extraction, production, processing, storage,
        refining or distribution, including transportation, storage and trade, of
        fossil fuels as defined in Article 2, point (62), of Regulation (EU) 2018/1999
        of the European Parliament and the Council ( 17 )), including a disaggregation
        of revenues derived from coal, from oil and from gas, as well as the revenues
        derived from Taxonomy-aligned economic activities related to fossil gas as
        required under Article 8(7)(a) of Commission Delegated Regulation 2021/2178
        ( 18 );
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d
      ref_id: SBM-1.40.d.ii
      description: chemicals production ( 19 ), i.e., its activities fall under Division
        20.2 of Annex I to Regulation (EC) No 1893/2006;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d
      ref_id: SBM-1.40.d.iii
      description: controversial weapons ( 20 ) (anti-personnel mines, cluster munitions,
        chemical weapons and biological weapons); and/or
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.d
      ref_id: SBM-1.40.d.iv
      description: the cultivation and production of tobacco ( 21 );
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.e
      description: its sustainability-related goals in terms of significant groups
        of products and services, customer categories, geographical areas and relationships
        with stakeholders;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.f
      description: ' an assessment of its current significant products and/or services,
        and significant markets and customer groups, in relation to its sustainability-related
        goals; and'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.40
      ref_id: SBM-1.40.g
      description: "the elements of the undertaking\u2019s strategy that relate to\
        \ or impact sustainability matters, including the main challenges ahead, critical\
        \ solutions or projects to be put in place, when relevant for sustainability\
        \ reporting."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.41
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1
      ref_id: SBM-1.41
      description: If the undertaking is based in an EU Member State that allows for
        an exemption from the disclosure of the information referred to in Article
        18, paragraph 1, sub-point (a) of Directive 2013/34/EU ( 22 ), and if the
        undertaking has made use of that exemption, it may omit the breakdown of revenue
        by significant ESRS sector required by paragraph 40(b). In this case the undertaking
        shall nevertheless disclose the list of ESRS sectors that are significant
        for the undertaking.
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1
      ref_id: SBM-1.42
      description: 'The undertaking shall disclose a description of its business model
        and value chain, including:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42
      ref_id: SBM-1.42.a
      description: its inputs and its approach to gathering, developing and securing
        those inputs;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42
      ref_id: SBM-1.42.b
      description: its outputs and outcomes in terms of current and expected benefits
        for customers, investors and other stakeholders; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-1.42
      ref_id: SBM-1.42.c
      description: "the main features of its upstream and downstream value chain and\
        \ the undertaking\u2019s position in its value chain, including a description\
        \ of the main business actors (such as key suppliers, customers, distribution\
        \ channels and end-users) and their relationship to the undertaking. When\
        \ the undertaking has multiple value chains, the disclosure shall cover the\
        \ key value chains."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442
      ref_id: SBM-2
      name: "Disclosure Requirement SBM-2 \u2013 Interests and views of stakeholders"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.43
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2
      ref_id: SBM-2.43
      description: "The undertaking shall disclose how the interests and views of\
        \ its stakeholders are taken into account by the undertaking\u2019s strategy\
        \ and business model."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.44
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2
      ref_id: SBM-2.44
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of how stakeholders\u2019 interests and views inform the undertaking\u2019\
        s strategy and business model."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2
      ref_id: SBM-2.45
      description: 'The undertaking shall disclose a summarised description of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.a
      description: 'its stakeholder engagement, including:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a
      ref_id: SBM-2.45.a.i
      description: "the undertaking\u2019s key stakeholders;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a
      ref_id: SBM-2.45.a.ii
      description: whether engagement with them occurs and for which categories of
        stakeholders;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a
      ref_id: SBM-2.45.a.iii
      description: how it is organised;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a
      ref_id: SBM-2.45.a.iv
      description: its purpose; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a.v
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.a
      ref_id: SBM-2.45.a.v
      description: how its outcome is taken into account by the undertaking;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.b
      description: "the undertaking\u2019s understanding of the interests and views\
        \ of its key stakeholders as they relate to the undertaking\u2019s strategy\
        \ and business model, to the extent that these were analysed during the undertaking\u2019\
        s due diligence process and/or materiality assessment process (see Disclosure\
        \ Requirement IRO-1 of this Standard);"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.c
      description: 'where applicable, amendments to its strategy and/or business model,
        including:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.c.i
      description: how the undertaking has amended or expects to amend its strategy
        and/or business model to address the interests and views of its stakeholders;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c.ii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.c.ii
      description: any further steps that are being planned and in what timeline;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.c.iii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.c.iii
      description: whether these steps are likely to modify the relationship with
        and views of stakeholders; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-2.45
      ref_id: SBM-2.45.d
      description: " whether and how the administrative, management and supervisory\
        \ bodies are informed about the views and interests of affected stakeholders\
        \ with regard to the undertaking\u2019s sustainability-related impacts."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node442
      ref_id: SBM-3
      name: Disclosure Requirement SBM-3 - Material impacts, risks and opportunities
        and their interaction with strategy and business model
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.46
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3
      ref_id: SBM-3.46
      description: The undertaking shall disclose its material impacts, risks and
        opportunities and how they interact with its strategy and business model.
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.47
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3
      ref_id: SBM-3.47
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of the material impacts, risks and opportunities as they result\
        \ from the undertaking\u2019s materiality assessment and how they originate\
        \ from and trigger adaptation of the undertaking\u2019s strategy and business\
        \ model including its resources allocation. The information to be disclosed\
        \ about the management of the undertaking\u2019s material impacts, risks and\
        \ opportunities is prescribed in topical ESRS and in sector-specific standards,\
        \ which shall be applied in conjunction with the Minimum Disclosure Requirements\
        \ on policies, actions and targets established in this Standard."
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3
      ref_id: SBM-3.48
      description: 'The undertaking shall disclose:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.a
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.48.a
      description: a brief description of its material impacts, risks and opportunities
        resulting from its materiality assessment (see Disclosure Requirement IRO-1
        of this standard), including a description of where in its business model,
        its own operations and its upstream and downstream value chain these material
        impacts, risks and opportunities are concentrated;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.b
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.48.b
      description: the current and anticipated effects of its material impacts, risks
        and opportunities on its business model, value chain, strategy and decision-making,
        and how it has responded or plans to respond to these effects, including any
        changes it has made or plans to make to its strategy or business model as
        part of its actions to address particular material impacts or risks, or to
        pursue particular material opportunities;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.48.c
      description: "with reference to the undertaking\u2019s material impacts:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c
      ref_id: SBM-3.48.c.i
      description: "how the undertaking\u2019s material negative and positive impacts\
        \ affect (or, in the case of potential impacts, are likely to affect) people\
        \ or the environment;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c
      ref_id: SBM-3.48.c.ii
      description: whether and how the impacts originate from or are connected to
        the undertaking's strategy and business model;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.iii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c
      ref_id: SBM-3.48.c.iii
      description: the reasonably expected time horizons of the impacts; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c.iv
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48.c
      ref_id: SBM-3.48.c.iv
      description: whether the undertaking is involved with the material impacts through
        its activities or because of its business relationships, describing the nature
        of the activities or business relationships concerned;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.d
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.d
      description: "the current financial effects of the undertaking\u2019s material\
        \ risks and opportunities on its financial position, financial performance\
        \ and cash flows and the material risks and opportunities for which there\
        \ is a significant risk of a material adjustment within the next annual reporting\
        \ period to the carrying amounts of assets and liabilities reported in the\
        \ related financial statements;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.e
      description: "the anticipated financial effects of the undertaking\u2019s material\
        \ risks and opportunities on its financial position, financial performance\
        \ and cash flows over the short-, medium- and long term, including the reasonably\
        \ expected time horizons for those effects. This shall include how the undertaking\
        \ expects its financial position, financial performance and cash flows to\
        \ change over the short, medium- and long-term, given its strategy to manage\
        \ risks and opportunities, taking into consideration:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e
      ref_id: SBM-3.e.i
      description: its investment and disposal plans (for example, capital expenditure,
        major acquisitions and divestments, joint ventures, business transformation,
        innovation, new business areas and asset retirements), including plans the
        undertaking is not contractually committed to; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e.ii
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.e
      ref_id: SBM-3.e.ii
      description: its planned sources of funding to implement its strategy.
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.f
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.f
      description: information about the resilience of the undertaking's strategy
        and business model regarding its capacity to address its material impacts
        and risks and to take advantage of its material opportunities. The undertaking
        shall disclose a qualitative and, when applicable, a quantitative analysis
        of the resilience, including how the analysis was conducted and the time horizons
        that were applied as defined in ESRS 1 (see ESRS 1 chapter 6 Time horizons).
        When providing quantitative information, the undertaking may disclose single
        amounts or ranges;
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.g
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.g
      description: changes to the material impacts, risks and opportunities compared
        to the previous reporting period; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.h
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.48
      ref_id: SBM-3.h
      description: a specification of those impacts, risks and opportunities that
        are covered by ESRS Disclosure Requirements as opposed to those covered by
        the undertaking using additional entity-specific disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3.49
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:sbm-3
      ref_id: SBM-3.49
      description: The undertaking may disclose the descriptive information required
        in paragraph 46 alongside the disclosures provided under the corresponding
        topical ESRS, in which case it shall still present a statement of its material
        impacts, risks and opportunities alongside its disclosures prepared under
        this chapter of ESRS 2.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node506
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      name: 4.Impact, risk and opportunity management
    - urn: urn:intuitem:risk:req_node:esrs_p1:node507
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node506
      name: 4.1 Disclosures on the materiality assessment process
    - urn: urn:intuitem:risk:req_node:esrs_p1:node508
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node507
      description: '50.This chapter sets disclosure requirements that enable an understanding
        of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:node509
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node508
      description: (a)the process to identify material impacts, risks and opportunities;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:node510
      assessable: false
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node508
      description: (b)the information that, as a result of its materiality assessment,
        the undertaking has included in its sustainability statement.
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node507
      ref_id: IRO-1
      name: Disclosure Requirement IRO-1 - Description of the process to identify
        and assess material impacts, risks and opportunities
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-51
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1
      ref_id: IRO-1-51
      description: The undertaking shall disclose its process to identify its impacts,risks
        and opportunities and to assess which ones are material.
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-52
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1
      ref_id: IRO-1-52
      description: The objective of this Disclosure Requirement is to provide an understanding
        of the process through which the undertaking identifies impacts, risks and
        opportunities and assesses their materiality, as the basis for determining
        the disclosures in its sustainability statement (see ESRS 1 chapter 3 and
        its related Application Requirements, which set out requirements and principles
        regarding the process to identify and assess material impacts, risks and opportunities
        based on the principle of double materiality).
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1
      ref_id: IRO-1-53
      description: 'The undertaking shall disclose the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.a
      description: a description of the methodologies and assumptions applied in the
        described process;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.b
      description: "an overview of the process to identify, assess, prioritise and\
        \ monitor the undertaking\u2019s potential and actual impacts on people and\
        \ the environment, informed by the undertaking\u2019s due diligence process,\
        \ including an explanation of whether and how the process:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b
      ref_id: IRO-1-53.b.i
      description: focusses on specific activities, business relationships, geographies
        or other factors that give rise to heightened risk of adverse impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b
      ref_id: IRO-1-53.b.ii
      description: considers the impacts with which the undertaking is involved through
        its own operations or as a result of its business relationships;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b
      ref_id: IRO-1-53.b.iii
      description: includes consultation with affected stakeholders to understand
        how they may be impacted and with external experts;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b.iv
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.b
      ref_id: IRO-1-53.b.iv
      description: prioritises negative impacts based on their relative severity and
        likelihood, (see ESRS 1 section 3.4 Impact materiality) and, if applicable,
        positive impacts on their relative scale, scope and likelihood, and determines
        which sustainability matters are material for reporting purposes, including
        the qualitative or quantitative thresholds and other criteria used as prescribed
        by ESRS 1 section 3.4 Impact materiality;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.c
      description: 'an overview of the process used to identify, assess, prioritise
        and monitor risks and opportunities that have or may have financial effects.
        The disclosure shall include:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c
      ref_id: IRO-1-53.c.i
      description: how the undertaking has considered the connections of its impacts
        and dependencies with the risks and opportunities that may arise from those
        impacts and dependencies;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c
      ref_id: IRO-1-53.c.ii
      description: how the undertaking assesses the likelihood, magnitude, and nature
        of effects of the identified risk and opportunities (such as the qualitative
        or quantitative thresholds and other criteria used as prescribed by ESRS 1
        section 3.5 Financial materiality);
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c.iii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.c
      ref_id: IRO-1-53.c.iii
      description: how the undertaking prioritises sustainability-related risks relative
        to other types of risks, including its use of risk-assessment tools;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.d
      description: a description of the decision-making process and the related internal
        control procedures;
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.e
      description: "the extent to which and how the process to identify, assess and\
        \ manage impacts and risks is integrated into the undertaking\u2019s overall\
        \ risk management process and used to evaluate the undertaking\u2019s overall\
        \ risk profile and risk management processes;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.f
      description: "the extent to which and how the process to identify, assess and\
        \ manage opportunities is integrated into the undertaking\u2019s overall management\
        \ process where applicable;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.g
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.g
      description: the input parameters it uses (for example, data sources, the scope
        of operations covered and the detail used in assumptions); and
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53.h
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-1-53
      ref_id: IRO-1-53.h
      description: whether and how the process has changed compared to the prior reporting
        period, when the process was modified for the last time and future revision
        dates of the materiality assessment.
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node507
      ref_id: IRO-2
      name: "Disclosure Requirement IRO-2 \u2013 Disclosure Requirements in ESRS covered\
        \ by the undertaking\u2019s sustainability statement"
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.54
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      ref_id: IRO-2.54
      description: The undertaking shall report on the Disclosure Requirements complied
        with in its sustainability statements.
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.55
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      ref_id: IRO-2.55
      description: "The objective of this Disclosure Requirement is to provide an\
        \ understanding of the Disclosure Requirements included in the undertaking\u2019\
        s sustainability statement and of the topics that have been omitted as not\
        \ material, as a result of the materiality assessment."
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.56
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      ref_id: IRO-2.56
      description: "The undertaking shall include a list of the Disclosure Requirements\
        \ complied with in preparing the sustainability statement, following the outcome\
        \ of the materiality assessment (see ESRS 1 chapter 3), including the page\
        \ numbers and/or paragraphs where the related disclosures are located in the\
        \ sustainability statement. This may be presented as a content index. The\
        \ undertaking shall also include a table of all the datapoints that derive\
        \ from other EU legislation as listed in Appendix B of this standard, indicating\
        \ where they can be found in the sustainability statement and including those\
        \ that the undertaking has assessed as not material, in which case the undertaking\
        \ shall indicate \u2018Not material\u2019 in the table in accordance with\
        \ ESRS 1 paragraph 35."
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.57
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      ref_id: IRO-2.57
      description: "If the undertaking concludes that climate change is not material\
        \ and therefore omits all disclosure requirements in ESRS E1 Climate change,\
        \ it shall disclose a detailed explanation of the conclusions of its materiality\
        \ assessment with regard to climate change (see ESRS 2 IRO-2 Disclosure Requirements\
        \ in ESRS covered by the undertaking\u2019s sustainability statement), including\
        \ a forward-looking analysis of the conditions that could lead the undertaking\
        \ to conclude that climate change is material in the future."
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.58
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      ref_id: IRO-2.58
      description: If the undertaking concludes that a topic other than climate change
        is not material and therefore omits all the Disclosure Requirements in the
        corresponding topical ESRS, it may provide a brief explanation of the conclusions
        of its materiality assessment for that topic.
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2.59
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2
      ref_id: IRO-2.59
      description: ' The undertaking shall provide an explanation of how it has determined
        the material information to be disclosed in relation to the impacts, risks
        and opportunities that it has assessed to be material, including the use of
        thresholds and/or how it has implemented the criteria in ESRS 1 section 3.2
        Material matters and materiality of information.'
    - urn: urn:intuitem:risk:req_node:esrs_p1:node537
      assessable: false
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node506
      name: 4.2 Minimum disclosure requirements on policies and actions
    - urn: urn:intuitem:risk:req_node:esrs_p1:node538
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537
      description: "60.This section sets out minimum disclosure requirements to be\
        \ included when the undertaking discloses information on its policies and\
        \ actions to prevent, mitigate and remediate actual and potential material\
        \ impacts, to address material risks and/or to pursue material opportunities\
        \ (collectively, to \u2018manage material sustainability matters\u2019). They\
        \ shall be applied together with the Disclosure Requirements, including Application\
        \ Requirements, provided in the relevant topical and sector- specific ESRS.\
        \ They shall also be applied when the undertaking prepares entity-specific\
        \ disclosures."
    - urn: urn:intuitem:risk:req_node:esrs_p1:node539
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537
      description: 61.The corresponding disclosures shall be located alongside disclosures
        prescribed by the relevant ESRS. When a single policy or same actions address
        several interconnected sustainability matters, the undertaking may disclose
        the required information in its reporting under one topical ESRS and cross
        reference to it in its reporting under other topical ESRS.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node540
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537
      description: 62.If the undertaking cannot disclose the information on policies
        and actions required under relevant ESRS, because it has not adopted policies
        and/or actions with reference to the specific sustainability matter concerned,
        it shall disclose this to be the case, and provide reasons for not having
        adopted policies and/or actions. The undertaking may disclose a timeframe
        in which it aims to adopt them.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537
      ref_id: MDR-P
      name: "Minimum Disclosure Requirement \u2013 Policies MDR-P \u2013 Policies\
        \ adopted to manage material sustainability matters"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.63
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p
      ref_id: MDR-P.63
      description: The undertaking shall apply the minimum disclosure requirements
        defined in this provision when it discloses the policies it has in place with
        regard to each sustainability matter identified as material.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.64
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p
      ref_id: MDR-P.64
      description: The objective of this Minimum Disclosure Requirement is to provide
        an understanding of the policies that the undertaking has in place to prevent,
        mitigate and remediate actual and potential impacts, to address risks and
        to pursue opportunities.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p
      ref_id: MDR-P.65
      description: 'The undertaking shall disclose information about policies adopted
        to manage material sustainability matters. The disclosure shall include the
        following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      ref_id: MDR-P.65.a
      description: a description of the key contents of the policy, including its
        general objectives and which material impacts, risks or opportunities the
        policy relates to and the process for monitoring;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      ref_id: MDR-P.65.b
      description: a description of the scope of the policy, or of its exclusions,
        in terms of activities, upstream and/or downstream value chain,geographies
        and if relevant, affected stakeholder groups;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      ref_id: MDR-P.65.c
      description: "the most senior level in the undertaking\u2019s organisation that\
        \ is accountable for the implementation of the policy;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      ref_id: MDR-P.65.d
      description: a reference, if relevant, to the third-party standards or initiatives
        the undertaking commits to respect through the implementation of the policy;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      ref_id: MDR-P.65.e
      description: if relevant, a description of the consideration given to the interests
        of key stakeholders in setting the policy; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p.65
      ref_id: MDR-P.65.f
      description: if relevant, whether and how the undertaking makes the policy available
        to potentially affected stakeholders, and stakeholders who need to help implement
        it.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node537
      ref_id: MDR-A
      name: "Minimum Disclosure Requirement \u2013 Actions MDR-A \u2013 Actions and\
        \ resources in relation to material sustainability matters"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.66
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a
      ref_id: MDR-A.66
      description: The undertaking shall apply the requirements for the content of
        disclosures in this provision when it describes the actions through which
        it manages each material sustainability matter including action plans and
        resources allocated and/or planned.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.67
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a
      ref_id: MDR-A.67
      description: The objective of this Minimum Disclosure Requirement is to provide
        an understanding of the key actions taken and/or planned to prevent, mitigate
        and remediate actual and potential impacts, and to address risks and opportunities,
        and where applicable achieve the objectives and targets of related policies.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a
      ref_id: MDR-A.68
      description: 'Where the implementation of a policy requires actions, or a comprehensive
        action plan, to achieve its objectives, as well as when actions are implemented
        without a specific policy, the undertaking shall disclose the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68
      ref_id: MDR-A.68.a
      description: the list of key actions taken in the reporting year and planned
        for the future, their expected outcomes and, where relevant, how their implementation
        contributes to the achievement of policy objectives and targets;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68
      ref_id: MDR-A.68.b
      description: the scope of the key actions (i.e., coverage in terms of activities,
        upstream and/or downstream value chain, geographies and, where applicable,
        affected stakeholder groups);
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68
      ref_id: MDR-A.68.c
      description: the time horizons under which the undertaking intends to complete
        each key action;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68
      ref_id: MDR-A.68.d
      description: if applicable, key actions taken (along with results) to provide
        for and cooperate in or support the provision of remedy for those harmed by
        actual material impacts;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.68
      ref_id: MDR-A.68.e
      description: if applicable, quantitative and qualitative information regarding
        the progress of actions or action plans disclosed in prior periods.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a
      ref_id: MDR-A.69
      description: 'Where the implementation of an action plan requires significant
        operational expenditures (Opex) and/or capital expenditures (Capex) the undertaking
        shall:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69
      ref_id: MDR-A.69.a
      description: describe the type of current and future financial and other resources
        allocated to the action plan, including if applicable, the relevant terms
        of sustainable finance instruments, such as green bonds, social bonds and
        green loans, the environmental or social objectives, and whether the ability
        to implement the actions or action plan depends on specific preconditions,
        e.g., granting of financial support or public policy and market developments;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69
      ref_id: MDR-A.69.b
      description: provide the amount of current financial resources and explain how
        they relate to the most relevant amounts presented in the financial statements;
        and
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a.69
      ref_id: MDR-A.69.c
      description: provide the amount of future financial resources.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node564
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node329
      name: 5.Metrics and targets
    - urn: urn:intuitem:risk:req_node:esrs_p1:node565
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node564
      description: This chapter sets out Minimum Disclosure Requirements that shall
        be included when the undertaking discloses information on its metrics and
        targets related to each material sustainability matter. They shall be applied
        together with the Disclosure Requirements, including Application Requirements,
        provided in the relevant topical ESRS. They shall also be applied when the
        undertaking prepares entity-specific disclosures.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node566
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node564
      description: The corresponding disclosures shall be located alongside disclosures
        prescribed by the topical ESRS.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node567
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node564
      description: If the undertaking cannot disclose the information on targets required
        under the relevant topical ESRS, because it has not set targets with reference
        to the specific sustainability matter concerned, it shall disclose this to
        be the case, and provide reasons for not having adopted targets. The undertaking
        may disclose a timeframe in which it aims to adopt them.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node567
      ref_id: MDR-M
      name: "Minimum disclosure requirement \u2013 Metrics MDR-M \u2013 Metrics in\
        \ relation to material sustainability matters"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.73
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m
      ref_id: MDR-M.73
      description: The undertaking shall apply the requirements for the content of
        disclosures in this provision when it discloses on the metrics it has in place
        with regard to each material sustainability matter.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.74
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m
      ref_id: MDR-M.74
      description: The objective of this Minimum Disclosure Requirement is to provide
        an understanding of the metrics the undertaking uses to track the effectiveness
        of its actions to manage material sustainability matters.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.75
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m
      ref_id: MDR-M.75
      description: The undertaking shall disclose any metrics that it uses to evaluate
        performance and effectiveness, in relation to a material impact, risk or opportunity.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.76
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m
      ref_id: MDR-M.76
      description: Metrics shall include those defined in ESRS, as well as metrics
        identified on an entity-specific basis, whether taken from other sources or
        developed by the undertaking itself.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m
      ref_id: MDR-M.77
      description: 'For each metric, the undertaking shall:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77
      ref_id: MDR-M.77.a
      description: disclose the methodologies and significant assumptions behind the
        metric, including the limitations of the methodologies used;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77
      ref_id: MDR-M.77.b
      description: disclose whether the measurement of the metric is validated by
        an external body other than the assurance provider and, if so, which body;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77
      ref_id: MDR-M.77.c
      description: label and define the metric using meaningful, clear and precise
        names and descriptions;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-m.77
      ref_id: MDR-M.77.d
      description: when currency is specified as the unit of measure, use the presentation
        currency of its financial statements.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t
      assessable: false
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node567
      ref_id: MDR-T
      name: "Minimum Disclosure Requirement \u2013 Targets MDR-T \u2013 Tracking effectiveness\
        \ of policies and actions through targets"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.78
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t
      ref_id: MDR-T.78
      description: The undertaking shall apply the requirements for the content of
        disclosures in this provision when it discloses information about the targets
        it has set with regard to each material sustainability matter.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t
      ref_id: MDR-T.79
      description: 'The objective of this Minimum Disclosure Requirement is to provide
        for each material sustainability matter an understanding of:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79
      ref_id: MDR-T.79.a
      description: whether and how the undertaking tracks the effectiveness of its
        actions to address material impacts, risks and opportunities, including the
        metrics it uses to do so;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79
      ref_id: MDR-T.79.b
      description: measurable time-bound outcome-oriented targets set by the undertaking
        to meet the policy s objectives, defined in terms of expected results for
        people, the environment or the undertaking regarding material impacts, risks
        and opportunities;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79
      ref_id: MDR-T.79.c
      description: the overall progress towards the adopted targets over time;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79
      ref_id: MDR-T.79.d
      description: in the case that the undertaking has not set measurable time-bound
        outcome-oriented targets, whether and how it nevertheless tracks the effectiveness
        of its actions to address material impacts, risks and opportunities and measures
        the progress in achieving its policy objectives; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.79
      ref_id: MDR-T.79.e
      description: whether and how stakeholders have been involved in target setting
        for each material sustainability matter.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t
      ref_id: MDR-T.80
      description: 'The undertaking shall disclose the measurable, outcome-oriented
        and time-bound targets on material sustainability matters it has set to assess
        progress. For each target, the disclosure shall include the following information:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.a
      description: a description of the relationship of the target to the policy objectives;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.b
      description: the defined target level to be achieved, including, where applicable,
        whether the target is absolute or relative and in which unit it is measured;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.c
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.c
      description: " the scope of the target, including the undertaking\u2019s activities\
        \ and/or its upstream and/or downstream value chain where applicable and geographical\
        \ boundaries;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.d
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.d
      description: the baseline value and base year from which progress is measured;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.e
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.e
      description: the period to which the target applies and if applicable, any milestones
        or interim targets;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.f
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.f
      description: the methodologies and significant assumptions used to define targets,
        including where applicable, the selected scenario, data sources, alignment
        with national, EU or international policy goals and how the targets consider
        the wider context of sustainable development and/or local situation in which
        impacts take place;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.g
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.g
      description: "whether the undertaking\u2019s targets related to environmental\
        \ matters are based on conclusive scientific evidence;"
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.h
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.h
      description: whether and how stakeholders have been involved in target setting
        for each material sustainability matter;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.i
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.i
      description: any changes in targets and corresponding metrics or underlying
        measurement methodologies, significant assumptions, limitations, sources and
        processes to collect data adopted within the defined time horizon. This includes
        an explanation of the rationale for those changes and their effect on comparability
        (see Disclosure Requirement BP-2 Disclosures in relation to specific circumstances
        of this Standard); and
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80.j
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.80
      ref_id: MDR-T.80.j
      description: the performance against its disclosed targets, including information
        on how the target is monitored and reviewed and the metrics used, whether
        the progress is in line with what had been initially planned, and an analysis
        of trends or significant changes in the performance of the undertaking towards
        achieving the target.
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t
      ref_id: MDR-T.81
      description: 'If the undertaking has not set any measurable outcome-oriented
        targets:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.a
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81
      ref_id: MDR-T.81.a
      description: it may disclose whether such targets will be set and the timeframe
        for setting them, or the reasons why the undertaking does not plan to set
        such targets;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b
      assessable: true
      depth: 7
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81
      ref_id: MDR-T.81.b
      description: 'it shall disclose whether it nevertheless tracks the effectiveness
        of its policies and actions in relation to the material sustainability-related
        impact, risk and opportunity, and if so:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b.i
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b
      ref_id: MDR-T.81.b.i
      description: any processes through which it does so;
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b.ii
      assessable: true
      depth: 8
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t.81.b
      ref_id: MDR-T.81.b.ii
      description: the defined level of ambition to be achieved and any qualitative
        or quantitative indicators it uses to evaluate progress, including the base
        period from which progress is measured.
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a
      assessable: false
      depth: 1
      ref_id: ESRS 2 Appendix A
      description: Application Requirements
    - urn: urn:intuitem:risk:req_node:esrs_p1:node603
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a
      name: 1. Basis for preparation
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node603
      ref_id: BP-1 AR
      name: "Disclosure Requirement BP-1 \u2013 General basis for preparation of sustainability\
        \ statements"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar
      ref_id: BP-1 AR 1
      description: "When describing to what extent the sustainability statement covers\
        \ the undertaking\u2019s upstream and downstream value chain (see ESRS 1 section\
        \ 5.1 Reporting undertaking and value chain), the undertaking may distinguish\
        \ between:"
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-ar-1.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1
      ref_id: ESRS 2-AR 1.a
      description: the extent to which its materiality assessment of impacts, risks
        and opportunities extends to its upstream and/or downstream value chain;
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-ar-1.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1
      ref_id: ESRS 2-AR 1.b
      description: the extent to which its policies, actions and targets extend to
        its value chain; and
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-ar-1.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-1-ar-1
      ref_id: ESRS 2-AR 1.c
      description: the extent to which it includes upstream and/or downstream value
        chain data when disclosing on metrics.
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node603
      ref_id: BP-2 AR
      name: "Disclosure Requirement BP-2 \u2013 Disclosures in relation to specific\
        \ circumstances"
    - urn: urn:intuitem:risk:req_node:esrs_p1:bp-2-ar-2
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:bp-2-ar
      ref_id: BP-2 AR 2
      description: The undertaking may disclose whether it relies on any European
        standards approved by the European Standardisation System (ISO/IEC or CEN/CENELEC
        standards), as well as the extent to which data and processes that are used
        for sustainability reporting purposes have been verified by an external assurance
        provider and found to conform to the corresponding ISO/IEC or CEN/CENELEC
        standard.
    - urn: urn:intuitem:risk:req_node:esrs_p1:node611
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a
      name: 2. Governance
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611
      ref_id: GOV-1 AR
      name: "Disclosure Requirement GOV-1 \u2013 The role of the administrative, management\
        \ and supervisory bodies"
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar
      ref_id: GOV-1 AR 3
      description: 'In describing the role and responsibilities of the administrative,
        management and supervisory bodies with regard to sustainability matters, the
        undertaking may specify:'
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3
      ref_id: GOV-1 AR 3.a
      description: 'the aspects of sustainability over which oversight is exercised
        with regard to the environmental, social and governance matters the undertaking
        may be facing, including: '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.i
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a
      ref_id: GOV-1 AR 3.a.i
      description: "any assessment of and changes to sustainability-related aspects\
        \ of the undertaking\u2019s strategy and business model; "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.ii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a
      ref_id: GOV-1 AR 3.a.ii
      description: 'the identification and assessment of material risks, opportunities
        and impacts; '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.iii
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a
      ref_id: GOV-1 AR 3.a.iii
      description: 'related policies and targets, action plans and dedicated resources;
        and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a.iv
      assessable: true
      depth: 6
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.a
      ref_id: GOV-1 AR 3.a.iv
      description: 'sustainability reporting; '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.b
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3
      ref_id: GOV-1 AR 3.b
      description: 'the form such oversight takes for each of the above aspects: i.e.,
        information, consultation or decision-making; and '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3.c
      assessable: true
      depth: 5
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-3
      ref_id: GOV-1 AR 3.c
      description: 'the way such oversight is organised and formalised, i.e., processes
        by which the administrative, management and supervisory bodies engage with
        these aspects of sustainability. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-4
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar
      ref_id: GOV-1 AR 4
      description: "In describing the undertaking\u2019s organisation of governance\
        \ regarding sustainability matters, a description of complex governance structure\
        \ may be complemented by their presentation in the form of a diagram. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar-5
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-1-ar
      ref_id: GOV-1 AR 5
      description: "The description of the level of expertise or access to expertise\
        \ of the  administrative, management and supervisory bodies may be substantiated\
        \ by illustrating the composition of the bodies, including members on whom\
        \ these bodies rely for expertise to oversee sustainability matters, and how\
        \ they leverage that expertise as a body. In the description, the undertaking\
        \ shall consider how the expertise and skills are relevant to the undertaking\u2019\
        s material impacts, risks and opportunities and whether the bodies and/or\
        \ its members have access to other sources of expertise, such as specific\
        \ experts and training and other educational initiatives to update and develop\
        \ sustainability-related expertise within these bodies. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611
      ref_id: GOV-2 AR
      name: "Disclosure Requirement GOV-2 \u2013 Information provided to and sustainability\
        \ matters addressed by the undertaking\u2019s administrative, management and\
        \ supervisory bodies "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-2-ar-6
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-2-ar
      ref_id: GOV-2 AR 6
      description: "Depending on the undertaking\u2019s structure, the administrative,\
        \ management and supervisory bodies may focus on overarching targets, while\
        \ management focuses on the more detailed targets. In this case, the undertaking\
        \ may disclose how the governance bodies ensure that an appropriate mechanism\
        \ for performance monitoring is in place. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611
      ref_id: GOV-3 AR
      name: "Disclosure Requirement GOV-3 \u2013 Integration of sustainability-related\
        \ performance in incentive schemes "
      description: 'For listed undertakings, this Disclosure Requirement should be
        consistent with the remuneration report prescribed in articles 9a and 9b of
        Directive 2007/36/EC on the exercise of certain rights of shareholders in
        listed companies. Subject to the provisions of ESRS 1, paragraphs 119, 120
        and 122, a listed undertaking may make a reference to its remuneration report. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-3-ar-7
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-3-ar
      ref_id: GOV-3 AR 7
      description: For listed undertakings, this Disclosure Requirement should be
        consistent with the remuneration report prescribed in articles 9a and 9b of
        Directive 2007/36/EC on the exercise of certain rights of shareholders in
        listed companies. Subject to the provisions of ESRS 1, paragraphs 119, 120
        and 122, a listed undertaking may make a reference to its remuneration report.
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611
      ref_id: GOV-4 AR
      name: "Disclosure Requirement GOV-4 \u2013 Statement on due diligence "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar-8
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar
      ref_id: GOV-4 AR 8
      description: "The mapping required by paragraph 30 may be presented in the form\
        \ of a table, cross-referencing the core elements of due diligence, for impacts\
        \ on people and the environment, to the relevant disclosures in the undertaking\u2019\
        s sustainability statement, as set out below. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar-9
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar
      ref_id: GOV-4 AR 9
      description: 'The undertaking may include additional columns to the table below
        to clearly identify those disclosures that relate to impacts on people and/or
        the environment given that, in some cases, more than one disclosure may provide
        information about the same due diligence step. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar-10
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-4-ar
      ref_id: GOV-4 AR 10
      description: The main references in the international instruments of the UN
        Guiding Principles on Business and Human Rights and the OECD Guidelines for
        Multinational Enterprises to the core elements of the due diligence process
        are listed in ESRS 1 chapter 4
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node611
      ref_id: GOV-5 AR
      name: "Disclosure Requirement GOV-5 \u2013 Risk management and internal controls\
        \ over sustainability reporting "
    - urn: urn:intuitem:risk:req_node:esrs_p1:gov-5-ar-11
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:gov-5-ar
      ref_id: GOV-5 AR 11
      description: 'This Disclosure Requirement focuses solely on the internal control
        processes over the sustainability reporting process. The undertaking may consider
        risks such as the completeness and integrity of the data, the accuracy of
        estimation results, the availability of upstream and/or downstream value chain
        data, and the timing of the availability of the information. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:node633
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a
      name: '3.Strategy '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar"
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node633
      ref_id: "SBM\u20131 AR"
      name: "Disclosure Requirement SBM\u20131 Strategy, business model and value\
        \ chain "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-12"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar"
      ref_id: "SBM\u20131 AR 12"
      description: "To provide the information on sectors required by paragraph 40,\
        \ the undertaking shall map its significant activities in accordance with\
        \ ESRS sectors. If a code for a sub-sector does not exist, the caption \u2018\
        others\u2019 shall be used. "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar"
      ref_id: "SBM\u20131 AR 13"
      description: 'For the purposes of the disclosures required in paragraph 40,
        a group of products and/or services offered, a group of markets and/or customer
        groups served, or an ESRS sector, is significant for the undertaking if it
        meets one or both of the following criteria: '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13.a"
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13"
      ref_id: "SBM\u20131 AR 13.a"
      description: "it accounts for more than 10 per cent of the undertaking\u2019\
        s revenue; "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13.b"
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-13"
      ref_id: "SBM\u20131 AR 13.b"
      description: 'it is connected with material actual impacts or material potential
        negative impacts of the undertaking. '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar"
      ref_id: "SBM\u20131 AR 14"
      description: In preparing disclosures relating to its business model and value
        chain, the undertaking shall consider
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.a"
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14"
      ref_id: "SBM\u20131 AR 14.a"
      description: 'its key activities, resources, distribution channels and customer
        segments; '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.b"
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14"
      ref_id: "SBM\u20131 AR 14.b"
      description: 'its key business relationships and their key characteristics,
        including relationships with customers and suppliers; '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.c"
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14"
      ref_id: "SBM\u20131 AR 14.c"
      description: 'the cost structure and revenue of its business segments, in line
        with IFRS 8 disclosure requirements in the financial statement, where applicable; '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14.d"
      assessable: true
      depth: 5
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-14"
      ref_id: "SBM\u20131 AR 14.d"
      description: 'the potential impacts, risks and opportunities in its significant
        sector(s) and their possible relationship to its own business model or value
        chain. '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar-15"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20131-ar"
      ref_id: "SBM\u20131 AR 15"
      description: "Contextual information may be particularly relevant for users\
        \ of the undertaking\u2019s sustainability statement, to understand to what\
        \ extent the disclosures include upstream and/or downstream value chain information.\
        \ The description of the main features of the upstream and/or downstream value\
        \ chain and where applicable the identification of key value chains should\
        \ support an understanding of how the undertaking applies the requirements\
        \ of ESRS 1 chapter 5 and the materiality assessment performed by the undertaking\
        \ in line with ESRS 1 chapter 3. The description may provide a high-level\
        \ overview of the key features of upstream and/or downstream value chain entities\
        \ indicating their relative contribution to the undertaking\u2019s performance\
        \ and position and explaining how they contribute to the value creation of\
        \ the undertaking. "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20132-ar"
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node633
      ref_id: "SBM\u20132 AR"
      name: "Disclosure Requirement SBM-2 \u2013 Interests and views of stakeholders "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20132-ar-16"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20132-ar"
      ref_id: "SBM\u20132 AR 16"
      description: "The views and interests of stakeholders that are expressed as\
        \ part of the undertaking\u2019s engagement with stakeholders through its\
        \ due diligence process may be relevant to one or more aspects of its strategy\
        \ or business model. As such, they may affect the undertaking\u2019s decisions\
        \ regarding the future direction of the strategy or business model. "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar"
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node633
      ref_id: "SBM\u20133 AR"
      name: "Disclosure Requirement SBM-3 \u2013 Material impacts, risks and opportunities\
        \ and their interaction with strategy and business model "
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar-17"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar"
      ref_id: "SBM\u20133 AR 17"
      description: 'When describing where in its upstream and/or downstream value
        chain material impacts, risks and opportunities are concentrated, the undertaking
        shall consider: geographical areas, facilities or types of assets, inputs,
        outputs and distribution channels. '
    - urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar-18"
      assessable: true
      depth: 4
      parent_urn: "urn:intuitem:risk:req_node:esrs_p1:sbm\u20133-ar"
      ref_id: "SBM\u20133 AR 18"
      description: 'This disclosure may be expressed in terms of a single impact,
        risk or opportunity or by aggregating groups of material impacts, risks and
        opportunities, when this provides more relevant information and does not obscure
        material information. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:node650
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a
      name: '4.Impact, risk and opportunity management '
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node650
      ref_id: IRO-2 AR
      name: "Disclosure Requirement IRO-2 \u2013 Disclosure Requirements in ESRS covered\
        \ by the undertaking\u2019s sustainability statement "
    - urn: urn:intuitem:risk:req_node:esrs_p1:iro-2-ar-19
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:iro-2-ar
      ref_id: IRO-2 AR 19
      description: 'Notwithstanding the basis for the presentation of the information
        about sustainability matters included in ESRS 1 chapter 8 Structure of sustainability
        statement, the undertaking may disclose the list of the Disclosure Requirements
        complied with in preparing the sustainability statement (see paragraph 54)
        in the general information part or in other parts of the sustainability statement
        as it deems appropriate. The undertaking may use a content index, i.e., a
        tabular list of the Disclosure Requirements included in the sustainability
        statement, with the indication of where they are located (page/paragraphs). '
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node650
      ref_id: MDR-P AR
      name: "Minimum Disclosure Requirement \u2013 Policies MDR-P \u2013 Policies\
        \ adopted to manage material sustainability matters "
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar-20
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar
      ref_id: MDR-P AR 20
      description: 'Due to the interdependency between impacts on people and the environment,
        risks and opportunities, a single policy may apply to several material sustainability
        matters, including matters addressed by more than one topical ESRS. For example,
        if a single policy covers both an environmental matter and a social matter,
        the undertaking may report on the policy in the environmental section of its
        sustainability statement. In this case, it should include in the social section
        a cross- reference to the environmental section where the policy is reported.
        Equally a policy may be reported in the social section with a cross- reference
        to it in the environmental section. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar-21
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-p-ar
      ref_id: MDR-P AR 21
      description: "The description of the scope of the policy may explain which activities\
        \ and/or segments of the undertaking\u2019s own operations or upstream and\
        \ downstream value chain it concerns. The description may also explain further\
        \ boundaries relevant to the specific topic or the undertaking\u2019s circumstances,\
        \ which may include geographies, life cycles, etc. In certain cases, such\
        \ as if the policy does not cover the full value chain, the undertaking may\
        \ provide clear information regarding the extent of the value chain covered\
        \ by the policy. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node650
      ref_id: MDR-A AR
      name: "Minimum disclosure requirement \u2013 Actions MDR-A \u2013 Actions and\
        \ resources in relation to material sustainability matters "
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar-22
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar
      ref_id: MDR-A AR 22
      description: "Key actions in the context of this Minimum Disclosure Requirement\
        \ are those actions that materially contribute to achieving the undertaking\u2019\
        s objectives in addressing material impacts, risks and opportunities. For\
        \ reasons of understandability, key actions may be aggregated where appropriate. "
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar-23
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-a-ar
      ref_id: MDR-A AR 23
      description: 'Information on resource allocation may be presented in the form
        of a table and broken down between capital expenditure and operating expenditure,
        and across the relevant time horizons, and between resources applied in the
        current reporting year and the planned allocation of resources over specific
        time horizons. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:node659
      assessable: false
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-a
      name: '5.Metrics and targets '
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar
      assessable: false
      depth: 3
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:node659
      ref_id: MDR-T AR
      name: "Minimum Disclosure Requirement \u2013 Targets MDR-T \u2013 Tracking effectiveness\
        \ of policies and actions through targets "
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar-24
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar
      ref_id: MDR-T AR 24
      description: 'When disclosing targets related to the prevention or mitigation
        of environmental impacts, the undertaking shall prioritise targets related
        to the reduction of the impacts in absolute terms rather than in relative
        terms. When targets address the prevention or mitigation of social impacts,
        they may be specified in terms of the effects on human rights, welfare or
        positive outcomes for affected stakeholders. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar-25
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar
      ref_id: MDR-T AR 25
      description: 'The information on progress made towards achieving the targets
        may be presented in a comprehensive table, including information on the baseline
        and target value, milestones, and achieved performance over the prior periods. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar-26
      assessable: true
      depth: 4
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:mdr-t-ar
      ref_id: MDR-T AR 26
      description: 'Where the undertaking describes progress in achieving the objectives
        of a policy in the absence of a measurable target, it may specify a baseline
        against which the progress is considered. For example, the undertaking may
        assess an increase of wages by a certain percentage for those below a fair
        wage; or may assess the quality of its relationships with local communities
        by reference to the proportion of issues raised by communities that were resolved
        to their satisfaction. The baseline and the assessment of the progress shall
        be related to the impacts, risks and opportunities which underpin the materiality
        of the matter addressed by the policy. '
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-b
      assessable: false
      depth: 1
      ref_id: ESRS 2-Appendix B
      description: List of datapoints in cross-cutting and topical standards that
        derive from other EU legislation
    - urn: urn:intuitem:risk:req_node:esrs_p1:node665
      assessable: true
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-b
      description: 'This appendix is an integral part of the ESRS 2. The table below
        illustrates the

        datapoints in ESRS 2 and topical ESRS that derive from other EU legislation.'
    - urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-c
      assessable: false
      depth: 1
      ref_id: ESRS 2-Appendix C
      description: Disclosure and Application Requirements in Topical ESRS that are
        applicable in conjunction with ESRS 2 General disclosures
    - urn: urn:intuitem:risk:req_node:esrs_p1:node667
      assessable: true
      depth: 2
      parent_urn: urn:intuitem:risk:req_node:esrs_p1:esrs-2-appendix-c
      description: This appendix is an integral part of ESRS 2 and has the same authority
        as the other parts of the standard. The following table outlines the requirements
        in topical ESRS that need to be taken into account when reporting against
        the Disclosure Requirements in ESRS 2.
