DGSI TS 122, Impact statements for profit-oriented entities

This Specification describes the basis for presentation of impact statements to ensure comparability both with the entity's impact statements of previous periods and with the impact statements of other entities. It sets out overall requirements for the presentation of impact statements, guidelines for their structure and minimum requirements for their content for profit-oriented entities.

This Specification does not set out the measurement requirements nor prescribe measurement techniques. This Specification does not specify best practices in the use or interpretation of impact accounts. The Specification is designed to present impact from a double materiality perspective, that is by disclosing ESG risks on the entity as well as the entity’s impact on people and planet.

An entity should apply this specification when preparing and presenting impact statements and should do so in accordance with this Technical Specification.
 

DATE POSTED: September 3, 2025

DEADLINE FOR COMMENTS: December 1, 2025