Artículo 12.2. PS 1 Paragraph 12.2

An entity can be affected by factors in its external environment (for example, the existence of a competitive threat) and by trends in these factors (for example, emerging changes in consumer preferences). Link Chapter 8 sets out requirements that apply to information about the environmental and social impacts of the entity’s activities if those impacts have affected or could affect the entity’s ability to create value and generate cash flows, including in the long term.