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
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.
- 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.
- 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.