Artículo 2.4. PS 1 Paragraph 2.4

If an entity prepares sustainability-related financial disclosures, the management commentary shall disclose the basis on which those disclosures are prepared. If those disclosures are not part of the same larger report as management commentary, the management commentary shall identify those disclosures and explain how to access them. Link Paragraph 6.7(a) requires that an entity’s management commentary provides information in a way that enables users to relate that information to related information in an entity’s financial statements or another general purpose financial report.