In 2023, a comprehensive double materiality assessment process was executed. More than 50 impacts, risks, and opportunities (IROs) were identified, with documentation specifying their nature and value chain location. The assessment included analysis of geographies with elevated potential impacts or risks. A shortlist of material IROs was further qualified with stakeholders. The results were integrated into the reporting plan, grouping material IROs for external reporting based on the ESRS. The organization plans to update the DMA process in 2025, considering new learnings and experiences, ensuring sustainability-related risks are integrated into the continuous risk management processes.