Artículo 8.14. PS 1 Paragraph 8.14

Material information about the environmental and social impacts of the entity’s activities that have affected or could affect the entity’s ability to create value and generate cash flows, including in the long term (see paragraph 8.6(c) ) could include: (a) a description of the impacts (both positive and negative) and their causes; (b) an explanation of how those impacts have affected or could affect the entity’s ability to create value and generate cash flows, including in the long term; and (c) an analysis of changes in the impacts, and in the potential effects of those impacts, during the reporting period.