Chapter 08 · Finance, data & evidenceSustainability Language
SBM-1 strategy, business model and value chain; SBM-2 interests and views of stakeholders; SBM-3 material IROs and interaction with strategy/business model (incl. anticipated financial effects)
Definition
SBM-1 strategy, business model and value chain; SBM-2 interests and views of stakeholders; SBM-3 material IROs and interaction with strategy/business model (incl. anticipated financial effects)
References
EUdisclosure
SBM-1 strategy, business model and value chain; SBM-2 interests and views of stakeholders; SBM-3 material IROs and interaction with strategy/business model (incl. anticipated financial effects)
Corporate Sustainability Reporting Directive (CSRD)CSRD · verified 2026-08-22
Overview
The overview for this term is being prepared.