Does the undertaking disclose any relevant contextual information concerning material incidents and deposits where pollution has negatively impacted the environment or is anticipated to affect the undertaking's financial cash flows, financial position, and financial performance over short-, medium-, and long-term horizons? Additionally, if the undertaking's activities are governed by Directive 2010/75/EU on industrial emissions (IED) and relevant Best Available Techniques Reference Documents (BREFs), regardless of the activity's location within or outside the European Union, does the undertaking provide a list of installations it operates that fall under the IED and EU-BAT Conclusions?

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: E2-4_16

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