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DisclosureStrategy, governance and reporting context

How dedicated controls and procedures applied to management of impacts risks and opportunities are… — GOV-1

Measurement answer

What this record reports

Reports how dedicated controls and procedures applied to management of impacts risks and opportunities are… as one edition-scoped ESRS fact. The record preserves its response type, period, source boundary and interpretation context without treating technical taxonomy structure as a metric.

Specification

Disclosure specification

Result format
Narrative disclosure
Unit
Structured table — field-level units and response types
Reporting basis
Reporting period declared for the reported fact
Aggregation
Aggregate only compatible, non-overlapping observations with the same fact identity, unit, period, boundary and dimensional context.
Pillar
Cross-cutting
Topic
Strategy, governance and reporting context
Controlled domain
Reporting methodology and management context
Entity type
Disclosure

Reporting boundary

Use the source-defined ESRS disclosure boundary and retain the reporting entity, period, materiality conclusion, applicable dimensions, exclusions, estimates and restatement status.

Verified source occurrences

Framework coverage

This is one canonical metric. The bindings below show every verified framework occurrence without creating duplicate metric pages. Edition, disclosure, role, and relationship remain source-specific.

  • Adopting Disclosure

    European Sustainability Reporting Standards

    Source evidence
    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Requirement
    Not Specified
    Relationship
    Defines Disclosure
    Mapping outcome
    Direct Evidence
    Source locator
    ESRS ESRS 2; GOV-1; paragraph 22; datapoint GOV-1_13; taxonomy concept esrs_DisclosureOfHowDedicatedControlsAndProceduresAppliedToManagementOfImpactsRisksAndOpportunitiesAreIntegratedWithOtherInternalFunctionsExplanatory
    Open official framework source
  • Adopting Disclosure

    European Sustainability Reporting Standards

    esrs_DisclosureOfHowDedicatedControlsAndProceduresAppliedToManagementOfImpactsRisksAndOpportunitiesAreIntegratedWithOtherInternalFunctionsExplanatory
    Publisher
    EFRAG
    Edition
    ESRS Set 1 XBRL Taxonomy dated 22 December 2023
    Requirement
    Not Specified
    Relationship
    Maps Source Identity
    Mapping outcome
    Published
    Source locator
    esrs-set1-2023:esrs_DisclosureOfHowDedicatedControlsAndProceduresAppliedToManagementOfImpactsRisksAndOpportunitiesAreIntegratedWithOtherInternalFunctionsExplanatory
    Open official framework source

Value structure

Dimensions and units

Unit
Structured table — field-level units and response types
Reporting basis
Reporting period declared for the reported fact

Unit meaning: Each field retains its declared narrative, categorical or quantitative type.

Table fields and units

  • How dedicated controls and procedures applied to management of impacts risks and opportunities are… (narrative or source-defined response type)
  • Reporting period or measurement date
  • Applicable dimensions and method notes

Published dimensions

  • Reporting entity and organizational boundary
  • Reporting period
  • Applicable ESRS dimensions and categories
  • Unit, scale, estimation and assurance status

Disclosure method

Formula information

Status
Not applicable
Formula type
Narrative Disclosure

Disclosure form

No single formula

Report the source-defined fact directly with its response type, boundary, period, unit and dimensions. The taxonomy alone does not establish a universal calculation.

Verified sources

Evidence and status sources

Sustopedia checked each record-specific claim directly against primary publisher material. Labels distinguish current measurement authority from future compatibility and corroborative, legal, edition, or method status context. Corroborative evidence can support a stated limitation but cannot establish the core measurement by itself.

Measurement evidence

  • Measurement evidenceChecked 16 August 2026

    ESRS Set 1 XBRL Taxonomy

    Publisher
    EFRAG
    Edition
    Taxonomy entry point dated 22 December 2023; package published 30 August 2024
    Locator
    ESRS ESRS 2; GOV-1; paragraph 22; datapoint GOV-1_13; taxonomy concept esrs_DisclosureOfHowDedicatedControlsAndProceduresAppliedToManagementOfImpactsRisksAndOpportunitiesAreIntegratedWithOtherInternalFunctionsExplanatory

    Supports: The official EFRAG taxonomy establishes the reportable fact, data type, period type and ESRS source reference; Sustopedia authors the public explanation and interpretation controls.

    Open official source

Use with context

Interpretation boundaries

Method disclosures required

Source-edition basis: ESRS Set 1 XBRL Taxonomy dated 22 December 2023 and published by EFRAG on 30 August 2024, representing Commission Delegated Regulation (EU) 2023/2772.

  • Report how dedicated controls and procedures applied to management of impacts risks and opportunities are… using its declared response type and source boundary.
  • State the reporting entity, period or measurement date, unit or response type, scale and applicable dimensions.
  • State materiality, phase-in or applicability conditions and disclose exclusions, estimates, conversions and restatements.
  • Retain the exact ESRS source edition, disclosure locator and taxonomy concept with the observation.

Record-specific limitations

  • Taxonomy availability does not by itself mean that the fact is mandatory; materiality, phase-in and applicability conditions still govern.
  • A reportable taxonomy fact does not by itself establish performance, causation, impact quality or cross-edition comparability.
  • No arithmetic identity is asserted unless a separately reviewed method establishes explicit operands, denominator and controls.

Interpret this metric with the stated reporting boundary, period convention, value shape, and unit. Results prepared with different boundaries or conventions may not be directly comparable.

Measurement evidence supports the core record-specific claims described above. Corroborative evidence can support limitations, while compatibility and status sources provide their separately labelled context. None of these cards by itself determines an organisation's legal applicability, filing readiness, assurance status, or compliance conclusion.