Difference between revisions of "Actions"
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== Definition == | == Definition == | ||
| − | '''Actions'''. Actions refer to | + | '''Actions'''. Actions refer to |
| − | + | # actions and action plans (including transition plans) that are undertaken to ensure that the undertaking delivers against targets set and through which the undertaking seeks to address material impacts, risks and opportunities; and | |
| − | + | # decisions to support these with financial, human or technological resources. | |
[[Category:ESRS Glossary]] | [[Category:ESRS Glossary]] | ||
Latest revision as of 16:40, 11 May 2023
Definition
Actions. Actions refer to
- actions and action plans (including transition plans) that are undertaken to ensure that the undertaking delivers against targets set and through which the undertaking seeks to address material impacts, risks and opportunities; and
- decisions to support these with financial, human or technological resources.
