EFRAG Knowledge Hub

Home
2023 ESRS
ESRS Implementation Guidance
VSME
EFRAG SRB and SR TEG meetings
Historical Documents
Helpful Links
Glossary
Questions & Answers
About Us
Cookie Policy
Terms and Conditions

Change Language

Change Language

Interactive Library

2023 ESRS
ESRS Implementation Guidance
VSME

Library Other

EFRAG SRB and SR TEG meetings
Historical Documents
Helpful Links
Glossary
Questions & Answers

About Us

About Us
Cookie Policy
Terms and Conditions

2023 ESRS

More Terms

Decarbonisation levers
Deforestation
Degradation or degraded ecosystem
DEGURBA
Dependencies
Deposit in water and soil
Desertification
Discharge
Discrimination
DNSH
Double materiality
DR
DR BP-1
DR BP-2
DR GOV-1
DR GOV-2
DR GOV-3
DR GOV-4
DR GOV-5
DR IRO-1
DR IRO-2
DR SBM-1
DR SBM-2
DR SBM-3
Durability of a product, component or material

DR SBM-3: Disclosure Requirement - Material impacts, risks and opportunities and their interaction with strategy and business model(s)

Go to letter C Back to overview Go to letter E