In 2023, the double materiality process was commenced in accordance with ESRS 1. The process involved mapping the value chain and identifying industries impacted. A scoring key from 0-5 was developed for impact and risk materiality, with thresholds set at 2 or above for materiality and 3 or above for highly material topics. The process assessed 31% of topics as highly material and 21% for own operations, and 45% for the value chain. Three analytical approaches were applied: desk research, internal workshops, and external stakeholder interviews. The process was reviewed by senior management and approved by the Audit Committee in August 2024.