Artículo 8.6. PS 1 Paragraph 8.6

The information about the entity’s business model shall enable users to understand: (a) the range, nature and scale of the entity’s operations; (b) the entity’s cycle of creating value and generating cash flows; Note An entity’s cycle of creating value and generating cash flows involves integrated processes by which the entity obtains inputs to its operations, transforms those inputs into outputs, sells those outputs, delivers them to customers and collects cash. (c) 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; and Note The environmental and social impacts of an entity’s activities could include their impact on the natural environment, on the economies of the regions in which the entity operates, on groups of people or on society at large. Some such environmental or social impacts could affect the entity’s ability to create value and generate cash flows. For example, future regulatory action or societal pressure could curtail the entity’s activities that have adverse impacts on the natural environment or could impose additional costs on the entity. Link Chapter 12 sets out requirements that apply to information about the effects or potential effects on the entity of factors and trends in the external environment. Such effects could include the effects or potential effects on the entity of factors and trends in the natural environment (for example, the effects of climate change or climate-related regulation) or in the social landscape (for example, an increased focus on the entity’s human resources practices). (d) progress in managing the entity’s business model.