Chapter 08 · Finance, data & evidenceSustainability Language
ESRS 2 General disclosures, four reporting areas
Definition
GOV (governance), SBM (strategy), IRO (impact/risk/opportunity management), MT (metrics & targets)
References
EUdocument
GOV (governance), SBM (strategy), IRO (impact/risk/opportunity management), MT (metrics & targets)
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22Official text
Overview
The overview for this term is being prepared.