毕马威：2025年可持续报告-披露一览表（英文版）

The 'climate-first' transition relief allows an entity to report only on climate-related risks andopportunities in the first year it applies the standards?.

If Chapter 3 applies, then entities will need to complete it separately for each relevant topic -e.g. forbiodiversity or human capital - if information on that topic is material. This is because a complete setof sustainability-related financial disclosures needs to present fairly all sustainability-related risks andopportuni