Which of your material risks and opportunities, arising from impacts and dependencies on affected communities, apply specifically to particular groups rather than to all affected communities?
CSRD
This indicator requires you to disclose:
Identification of Group-Specific Risks and Opportunities:
Specify whether any material risks and opportunities arising from impacts and dependencies on affected communities relate to specific groups rather than all affected communities.
Community Group Breakdown:
Indicate whether these risks and opportunities are associated with:
Particular demographic groups (e.g., indigenous peoples, marginalized populations, communities with specific cultural or economic dependencies).
Geographic locations (e.g., communities in high-risk industrial areas, coastal regions affected by rising sea levels).
Specific economic or environmental contexts (e.g., communities dependent on natural resources that may be affected by business operations or climate transition measures).
https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e34003-3-1