Provide a comprehensive disclosure of any compliance schedules or derogations granted by competent authorities in accordance with Article 15(4) of Directive 2010/75/EU, associated with the implementation of Best Available Techniques-Associated Emission Levels (BAT-AELs). This disclosure should include any relevant contextual information, such as descriptions of 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 across short-, medium-, and long-term time horizons. Ensure that this information is provided regardless of whether the activities occur within the European Union or elsewhere.

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_20

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