The tables to the right and on the following pages list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted, and which have guided the preparation of our sustainability statements. They can be used to navigate to information relating to a specific ESRS disclosure requirement (e.g. BP-1) or to our ‘entity specific data points’. They also show where to find information relating to specific disclosure requirements that lie outside of the sustainability statements and is ‘incorporated by reference’.

The tables to the right and on the following pages list all of the ESRS disclosure requirements in ESRS 2 and the seven topical ESRS standards which are material to Ørsted, and which have guided the preparation of our sustainability statements. They can be used to navigate to information relating to a specific ESRS disclosure requirement (e.g. BP-1) or to our ‘entity specific data points’. They also show where to find information relating to specific disclosure requirements that lie outside of the sustainability statements and is ‘incorporated by reference’.

Our material sustainability-related impacts, risks, and opportunities (IROs) across our full value chain include:

• Upstream value chain: Mining of minerals and metals, resource extraction and processing, animal habitats, supply chain workers.

• Own operations: Offshore wind farms, onshore wind farms and onshore renewables construction, energy storage, solar farms, biodiversity restoration, power stations, Ørsted workplaces, employees.

• Downstream value chain: Farm-downs, gas and power sales, society.

Positive impacts include renewable energy deployment and local jobs and educational opportunities. Negative impacts include natural resources exploitation and land-use and freshwater-use change, habitat loss from land degradation, species population size decrease, and extinction risk increase, use and depletion of virgin materials, pollution from mining, and Indigenous Peoples’ rights and livelihoods possibly disrespected or disrupted by suppliers. Sustainability-related risks include climate-related transition risks due to changes in political support, climate-related physical risks, dependence on scarce critical raw materials, increased voluntary turnover, possible supplier misconduct concerning forced labour, local communities’ resistance and concerns, increasing local content and social impact requirements in tender processes, and consent of Indigenous communities. Sustainability-related opportunities include renewable energy deployment and biodiversity restoration, research, and innovation initiatives.