Identify any disclosed quantitative metrics or monetary amounts subject to high measurement uncertainty, specifying the sources of uncertainty and the assumptions, approximations, or judgments applied.
CSRD
Metrics with High Measurement Uncertainty:
Identify the quantitative metrics and monetary amounts that have a high degree of uncertainty (e.g., estimated environmental liabilities, carbon footprint calculations, social impact valuations).
Sources of Uncertainty:
Explain the key factors contributing to measurement uncertainty—e.g., data availability issues, reliance on estimates, variability in external factors, or methodological limitations.
Assumptions, Approximations, and Judgements:
Describe the key assumptions made in calculations, any approximations used, and significant judgements applied (e.g., extrapolating from sample data, using sector-wide averages, discount rates for future impacts).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4140
Also in
BP-2 - Disclosures in relation to specific circumstances
- Has the company deviated from the standard medium- or long-term time horizons defined by ESRS 1? If so, specify your definitions and the reasons for applying them.
- If metrics include upstream and/or downstream value chain data estimated using indirect sources (e.g., sector averages or proxies), identify the metrics, describe the preparation basis, accuracy level, and any planned improvements.
- If disclosing forward-looking information, indicate whether it is considered uncertain.
- If sustainability information preparation or presentation has changed from previous reporting periods, explain the changes, their reasons, disclose revised comparative figures (if possible), and indicate differences from prior figures.
- If material prior period errors are identified, disclose the nature of the error, corrections made (if practicable), or explain why correction is not possible.
- If the sustainability statement includes information from other legislation or reporting standards beyond ESRS, disclose this and specify any partial application with precise references.
- If incorporating information by reference, provide a list of the ESRS disclosure requirements or specific datapoints referenced.