The content of the transition plan has been presented and formally approved by the EC, the MB and the SB of URW in 2023. Any changes to the Group targets or to the main components of the transition plan is subject to validation of the MB, in line with the sustainability governance by the administrative, management and supervisory bodies detailed in section 3.2.1.B.1.1 Composition of the administrative, management and supervisory bodies and their access to expertise and skills with regard to sustainability matters.