Modification de DR SBM-3

== Incidences, risques et opportunités importants - Fiche pratique SBM-3 ==

== Objectif ==
Permettre de comprendre les incidences, risques et opportunités importants identifiés par l'entreprise, leur origine dans la stratégie et le modèle économique, et comment ils entraînent leur adaptation.

== Éléments clés à inclure ==

# Description des incidences, risques et opportunités importants
#* Localisation dans le modèle économique et la chaîne de valeur
#* Effets actuels et escomptés sur la stratégie et le modèle économique
#* Réactions de l'entreprise (modifications apportées ou prévues)
# Détails sur les incidences importantes
#* Effets sur la population ou l'environnement
#* Liens avec la stratégie et le modèle économique
#* Horizons temporels
#* Nature du lien de l'entreprise avec ces incidences
# Incidences financières
#* Effets actuels sur la position financière, les résultats et les flux de trésorerie
#* Effets escomptés à court, moyen et long terme
#* Plans d'investissement et sources de financement prévues
# Résilience de la stratégie et du modèle économique
#* Analyse qualitative et quantitative
#* Méthodologie et horizons temporels utilisés
# Changements par rapport à la période précédente
# Distinction entre informations ESRS et spécifiques à l'entité

== Points d'attention ==

* Possibilité de publier les informations descriptives avec les ESRS thématiques correspondantes
* Considérer les zones géographiques, installations, types d'actifs pour localiser les incidences/risques/opportunités
* Pour le changement climatique, distinguer risques physiques et de transition
* Décrire en détail l'analyse de résilience climatique (portée, méthodologie, résultats)
* Inclure les informations sur les sites importants et leurs impacts sur la biodiversité

{| class="wikitable"
|ID
|ESRS
|DR
|Paragraph
|Related AR
|Name
|Data Type
|Conditional or alternative DP
|May 
[V]
|Appendix B -  ESRS 2 
(SFDR + PILLAR 3 + Benchmark + CL)
|DPs to be disclosed in case of  phased-in [Appendix C - ESRS 1]
Undertaking less than 750 employees
|Appendix C - ESRS 1
[DPs subject to phased-in]
|-
|SBM-3_01
|ESRS 2
|SBM-3
|48 a
|AR 17-18
|Description of  material impacts resulting from materiality assessment 
|narrative
|
|
|
|
|
|-
|SBM-3_02
|ESRS 2
|SBM-3
|48 a
|AR 17-18
|Description of  material risks and opportunities resulting from materiality assessment 
|narrative
|
|
|
|
|
|-
|SBM-3_03
|ESRS 2
|SBM-3
|48 b
|AR 18
|Disclosure of  current and anticipated effects of material impacts, risks and opportunities  on business model, value chain, strategy and decision-making, and how  undertaking has responded or plans to respond to these effects 
|narrative
|
|
|
|
|
|-
|SBM-3_04
|ESRS 2
|SBM-3
|48 c i
|AR 18
|Disclosure of  how material negative and positive impacts affect (or are likely to affect)  people or environment 
|narrative
|
|
|
|
|
|-
|SBM-3_05
|ESRS 2
|SBM-3
|48 c ii
|AR 18
|Disclosure of  whether and how material impacts originate from or are connected to strategy  and business model 
|narrative
|
|
|
|
|
|-
|SBM-3_06
|ESRS 2
|SBM-3
|48 c iii
|AR 18
|Disclosure of  reasonably expected time horizons of material impacts 
|narrative
|
|
|
|
|
|-
|SBM-3_07
|ESRS 2
|SBM-3
|48 c iv
|AR 18
|Description of  nature of activities or business relationships through which undertaking is  involved with material impacts 
|narrative
|
|
|
|
|
|-
|SBM-3_08
|ESRS 2
|SBM-3
|48 d
|AR 18
|Disclosure of  current financial effects of material risks and opportunities on financial  position, financial performance and cash flows and material risks and  opportunities for which there is significant risk of material adjustment  within next annual reporting period to carrying amounts of assets and  liabilities reported in related financial statements 
|narrative/monetary
|
|
|
|
|
|-
|SBM-3_09
|ESRS 2
|SBM-3
|48 e
|AR 18
|Disclosure of  anticipated financial effects of material risks and opportunities on  financial position, financial performance and cash flows over short-, medium-  and long-term 
|narrative/monetary
|
|
|
|
|1 year
|-
|SBM-3_10
|ESRS 2
|SBM-3
|48 f
|AR 18
|Information  about resilience of strategy and business model regarding capacity to address  material impacts and risks and to take advantage of material  opportunities 
|narrative
|
|
|
|
|
|-
|SBM-3_11
|ESRS 2
|SBM-3
|48 g
|AR 18
|Disclosure of  changes to material impacts, risks and opportunities compared to previous  reporting period 
|narrative
|
|
|
|
|
|-
|SBM-3_12
|ESRS 2
|SBM-3
|48 h
|AR 18
|Disclosure of  specification of impacts, risks and opportunities that are covered by ESRS  Disclosure Requirements as opposed to those covered by additional  entity-specific disclosures 
|narrative
|
|
|
|
|
|}