Does the undertaking disclose any relevant contextual information regarding material incidents and deposits where pollution has negatively impacted the environment or is expected to affect the undertaking's financial cash flows, financial position, and financial performance across short-, medium-, and long-term horizons? Additionally, does the undertaking specify whether the target addresses shortcomings related to the Substantial Contribution criteria for Pollution Prevention and Control as defined in delegated acts pursuant to Article 14(2) of Regulation (EU) 2020/852? Furthermore, if the Do No Significant Harm (DNSH) criteria for Pollution Prevention and Control, as outlined in delegated acts pursuant to Articles 10(3), 11(3), 12(2), 13(2), and 15(2) of Regulation (EU) 2020/852, are not met, does the undertaking specify whether the target addresses shortcomings related to those DNSH criteria?

Question

Accepted Answer

Anticipated financial effects from material pollution-related risks and opportunities are in line with the estimates presented in section 3.2.1.D.2 Disclosure requirements in ESRS covered by the undertaking’s Sustainability Statement.

Unibail-Rodamco-Westfield

ESRS disclosure: E2-3_10

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