Source
https://www.esgtoday.com/esma-to-focus-on-materiality-impacts-risks-opportunities-and-targets-as-sustainability-reporting-enforcement-priorities/?utm_source=rss&utm_medium=rss&utm_campaign=esma-to-focus-on-materiality-impacts-risks-opportunities-and-targets-as-sustainability-reporting-enforcement-prioritiesCanonical document at the regulator. Always cite this URL — not the Vantage detail page — in compliance evidence.