If disclosing forward-looking information, indicate whether it is considered uncertain.
CSRD
When providing forward-looking information (e.g., future sustainability targets, projected financial impacts, climate transition plans), you may explicitly state that such information is subject to uncertainty.
Clearly outline:
Key assumptions underpinning projections (e.g., expected policy changes, market trends, technological advancements).
Potential risks that could impact the accuracy of forecasts.
Sources of uncertainty, such as economic volatility, regulatory shifts, or evolving methodologies.
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4140