If the sustainability statement includes information from other legislation or reporting standards beyond ESRS, disclose this and specify any partial application with precise references.
CSRD
Legislation and Reporting Standards Used:
Specify any other legislation, sustainability reporting standards, or frameworks that were used as a basis for the sustainability statement (e.g., GRI, SASB, TCFD, ISSB, EU Taxonomy, national regulations).
Reference to Applied Standards/Frameworks:
Clearly indicate the specific paragraphs, principles, or sections of the applied standards or frameworks that guided the disclosure (e.g., GRI 305-1 for Scope 1 emissions, TCFD recommendations on climate-related financial risks).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#580