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.

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.

Some environmental metrics, particularly in Scope 3, have been estimated based on ten months of actual data. For pollution data, we do not have completeness across our sites so we have estimated using data from sites with similar activities.

To improve data completeness, we will expand LCA coverage of our portfolio, collect pollution data from more sites and, where material and strategically relevant, increase supplier engagement and streamline internal processes to use more full-year data instead.

Some of the environmental metrics in this report are subject to measurement uncertainty because of the limited availability of primary data, especially where we require data from downstream in the value chain.

To improve data completeness, we will expand LCA coverage of our portfolio, collect pollution data from more sites and, where material and strategically relevant, increase supplier engagement and streamline internal processes to use more full-year data instead.

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.

Some of the environmental metrics in this report are subject to measurement uncertainty because of the limited availability of primary data, especially where we require data from downstream in the value chain. 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.

For details on the assumptions, approximations and judgements made in the estimation of these metrics, please refer to the accounting policies.

Based on an increased availability of data that covers more of our product portfolio and includes more supplier-specific data, as well as changes to the emission factors applied, we have restated the 2021 baseline for GHG emissions in Scopes 1, 2, and 3. Total Scope 1 and 2 (market-based) emissions were restated from 10,507 tCO2eq to 9,831 tCO2eq, decreasing by 6%. Total Scope 3 GHG emissions have been restated from 425,547 tCO2eq to 349,006 tCO2eq, a decrease of 18%.