Among others, environmental, social and governance circumstances can also constitute specific and material risks for the issuer and its securities and, in that case, should be disclosed.
I measc nithe eile, d’fhéadfadh imthosca comhshaoil, sóisialta agus rialachais a bheith ina bpriacail shonracha agus ábhartha freisin don eisitheoir agus dá chuid urrús agus, sa chás sin, ba cheart iad a nochtadh.