Artículo 1.17. PS 1 Paragraph 1.17

Figure 1 illustrates the relationships between the six areas of content. Figure 1—Relationships between the six areas of content in management commentary Note Management commentary provides material information about factors, including sustainability-related factors, that have affected an entity’s financial performance or financial position or that could affect the entity’s ability to create value and generate cash flows in the future, including in the long term. Such factors could include matters relating to the entity’s intangible resources and relationships, and environmental, social and governance matters (see paragraphs 1.23⁠–⁠1.25 and Appendix B ).