This appendix requires disclosure of all sustainability-related risks and opportunities that could reasonably be expected to affect an entity’s cash flows, access to finance or cost of capital over the short, medium or long term. An entity shall identify such matters using all reasonable and supportable information available at the reporting date without undue cost or effort, determine the scope and composition of its value chain, and reassess affected scopes after significant events. Disclosures shall cover the same reporting entity as the related financial statements.

Materiality is judged by whether omission, misstatement or obscuring would reasonably influence primary users’ decisions about providing resources (buying, selling or holding equity or debt; providing or settling credit; or voting). Entities shall apply applicable IFRS Sustainability Disclosure Standards, consider quantitative and qualitative factors including possible low-probability/high-impact outcomes, provide comparative information and metric revisions when practicable, correct material prior-period errors, and aggregate or disaggregate information to avoid obscuring material items. Limited exemption for commercially sensitive opportunity information applies only where strict conditions are met; law may require or restrict disclosure. Cross-references, connected information and interim reporting are permitted subject to specified conditions.