Provide a detailed explanation of whether and how the carbon prices utilized in your internal carbon pricing schemes align with those applied in your financial statements, as per Disclosure Requirement E1-8. Ensure this explanation addresses the internal carbon prices used for the specified purposes and adheres to the qualitative characteristics of useful information as outlined in ESRS 1 Appendix B.

Question

Accepted Answer

We do not yet have internal carbon pricing. We took preliminary steps toward developing such a carbon price in the reporting year. We have developed an initial approach that has not yet been implemented but is currently being tested and analyzed.

HOCHTIEF

ESRS disclosure: E1-8_09

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