grammar - Use of "although" without a contrasting statement

In IAS 37 Clause 37 states:

Although a constructive obligation is not created solely by a management decision, an obligation may result from other earlier events together with such a decision. For example, negotiations with employee representatives for termination payments, or with purchasers for the sale of an operation, may have been concluded subject only to board approval. Once that approval has been obtained and communicated to the other parties, the entity has a constructive obligation to restructure, if the conditions of paragraph 72 are met.

I'm confused because the passage begins with although, and I don't see a later statement which contrasts or disagrees with that initial clause.

Does the passage contain a grammatical or logical error, or am I missing something?

^{Please note that English is not my native language, so try to make your explanations as clear and simple as you can.}