Overall, like any other risk, our risks are integrated in our strategy and business model through enterprise risk management processes, whereas managing our impacts is anchored in compliance with relevant legislation, as well as integration of additional policies, actions, and targets of our strategy and our business model where managing the impact requires additional efforts. We have assessed the time horizon for impacts to be the strategy period until 2028, as we lack clarity beyond that to accurately assess the materiality of impacts.

Greenhouse gas (GHG) emissions in Scope 3 category 1, related to indirect procurement, and category 2 (capital goods) measurements are based on spend data and industry average emission factors. Greenhouse gas (GHG) emissions in Scope 3 category 6 (business travel) measurements include an extrapolation for travel spend in the minority of cases where travel has not been booked through agency partners. Greenhouse gas (GHG) emissions in Scope 3 category 7 (employee commuting) measurements are uncertain because of a lack of data on office occupancy, particularly in 2021 in light of the Covid-19 pandemic.