URW's transition plan is aligned with the delegated act related to climate mitigation within the EU Taxonomy regulation. The identified levers and associated CapEx will contribute to the increase in alignment of URW's economic activities. The capital expenditures are regularly reviewed in light of the Better Places targets, ensuring alignment with Group expectations. Managed assets have an environmental action plan, including actions deemed necessary to reach asset or Group level targets on energy and carbon performance, biodiversity, climate risks, waste, mobility, and water.