The sustainability statement adheres to various disclosure requirements as outlined in the ESRS standards. The specific page numbers for each disclosure requirement are listed in the contents tables of disclosure requirements on pages 58-61. Additionally, a table of data points derived from other EU legislation is provided on pages 60-61, indicating their location in the sustainability statement. For data points assessed as not material, they are marked accordingly.

The sustainability statement includes a comprehensive list of disclosure requirements as determined by the materiality assessment. The specific page numbers for each disclosure are provided in the contents tables on pages 58-61. A table of all data points derived from other EU legislation is also presented on pages 60-61, with their respective locations in the sustainability statement. Non-material data points are marked as such.

The materiality assessment concluded that climate change is not deemed material for the business. Although climate-related risks were identified, they were not assessed to be material in accordance with the threshold applied in the double materiality assessment. The assessment considered the emission of GHGs from activities in operations and the value chain. However, no assets or business activities were found to be significantly incompatible with a transition to a climate-neutral economy. Future reassessment may occur if there are significant changes in regulatory requirements or business operations that align with a transition to a climate-neutral economy.

The materiality assessment concluded that certain environmental sub-topics, such as pollution and biodiversity, were not material from a financial risk perspective. The current business model does not depend significantly on substances of concern or non-circular resources. As a result, no material opportunities were identified within these environmental topics that met the materiality threshold.

The materiality assessment determined that ESRS E3 Water and marine resources is not material. This conclusion is based on the assessment that the current business operations and value chain activities do not significantly impact water and marine resources, and therefore, no disclosure requirements are necessary for this topic.

The materiality assessment concluded that ESRS E4 Biodiversity and ecosystems is not material. The assessment found that the current business model does not significantly depend on biodiversity or ecosystems, and no material impacts or risks were identified that would necessitate disclosure requirements.

The materiality assessment concluded that ESRS E5 Circular Economy is not material. The assessment found that the current business model does not rely heavily on non-circular resources, and no significant financial risks or opportunities were identified that would require disclosure under this topic.

The materiality assessment concluded that ESRS S1 Own Workforce is not material. The assessment determined that the existing policies and practices adequately address the impacts on the own workforce, and no additional material risks or opportunities were identified that would necessitate further disclosure requirements.

The materiality assessment concluded that ESRS S2 Workers in the value chain is not material. The assessment found that the impacts on workers in the value chain are managed through existing policies and practices, and no significant material risks or opportunities were identified that would require additional disclosure.

The materiality assessment concluded that certain topics, excluding climate change, are not material. This determination was based on the assessment that the current business operations do not significantly impact these areas, and no material risks or opportunities were identified that would necessitate disclosure requirements.