Provide a detailed explanation of how significant capital expenditures (CapEx) and operational expenditures (OpEx), necessary for implementing actions taken or planned, relate to the key performance indicators as mandated by Commission Delegated Regulation (EU) 2021/2178, in accordance with Disclosure Requirement E1-3 concerning actions and resources in relation to climate change policies.

Question

Accepted Answer

The financial resources required for the implementation of the decarbonisation levers and their relation to the financial statements are yet to be determined, as this depends on further defining the decarbonisation levers and their mitigation actions. The document does not provide a detailed explanation of how CapEx and OpEx relate to the key performance indicators as mandated by Commission Delegated Regulation (EU) 2021/2178.

Demant

ESRS disclosure: E1-3_07

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