Provide a detailed specification of the impacts, risks, and opportunities that are addressed by the ESRS Disclosure Requirements, distinguishing them from those addressed through additional entity-specific disclosures, in accordance with Disclosure Requirement SBM-3 concerning material impacts, risks, and opportunities and their interaction with the strategy and business model.

Question

Accepted Answer

In our DMA, we have identified and assessed our impacts on the environment and society as well as the sustainability-related financial risks that we are exposed to and the opportunities we leverage. In total, 40 impacts, risks, and opportunities (IROs) have been assessed as material, comprising of 7 positive impacts, 23 negative impacts, 8 risks, and 2 opportunities.

Orsted

ESRS disclosure: SBM-3_12

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