Unibail-Rodamco-Westfield
ESRS disclosure: ESRS E5 \ DR E5-6
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- Provide a detailed account of the anticipated financial effects stemming from significant risks and opportunities related to resource use and circular economy impacts. This disclosure should include a monetary quantification of these effects prior to implementing any resource use or circular economy-related actions. If such quantification is not feasible without incurring undue cost or effort, furnish qualitative information instead. For financial effects associated with material opportunities, a quantification is not mandatory if it compromises the qualitative characteristics of the information, as outlined in ESRS 1 Appendix B.
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Question Id: E5-6_02
Anticipated financial effects from the consumption of raw materials are in line with the estimates presented in section 3.2.1.4.2 Disclosure requirements in ESRS covered by the undertaking’s Sustainability Statement.
Report Date: 4Q2023Relevance: 50%
- Provide a comprehensive description of the effects considered regarding material resource use and circular economy-related risks and opportunities. Include the impacts and dependencies associated with these effects, as well as the anticipated time horizons for their materialization.
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Question Id: E5-6_03
The processes to identify and assess material resource use and circular economy-related impacts, risks, and opportunities are described in sections 3.2.1.D.1 and 6.1.2 Group Enterprise Risk Management framework, respectively, for more detailed information on the double materiality analysis and for the risk identification process.
Report Date: 4Q2023Relevance: 50%
- Provide a detailed account of the critical assumptions utilized in estimating the anticipated financial effects of material risks and opportunities associated with resource use and circular economy-related impacts. Include the sources and levels of uncertainty pertaining to these assumptions.
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Question Id: E5-6_04
Anticipated financial effects from the consumption of raw materials are in line with the estimates presented in section 3.2.1.4.2 Disclosure requirements in ESRS covered by the undertaking’s Sustainability Statement.
Report Date: 4Q2023Relevance: 50%
- Provide a comprehensive description of the anticipated financial effects stemming from material resource use and circular economy-related risks and opportunities. Include an assessment of related products and services at risk over the short-, medium-, and long-term. Explain the definitions used, the methods for estimating financial amounts, and the critical assumptions made in this context.
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Question Id: E5-6_05
Anticipated financial effects from the consumption of raw materials are in line with the estimates presented in section 3.2.1.4.2 Disclosure requirements in ESRS covered by the undertaking’s Sustainability Statement.
Report Date: 4Q2023Relevance: 50%
- Provide an explanation of how time horizons are defined, financial amounts are estimated, and critical assumptions are made in relation to anticipated financial effects from material resource use and circular economy-related risks and opportunities. Include an assessment of related products and services at risk over the short-, medium-, and long-term.
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Question Id: E5-6_06
Anticipated financial effects from the consumption of raw materials are in line with the estimates presented in section 3.2.1.4.2 Disclosure requirements in ESRS covered by the undertaking’s Sustainability Statement.
Report Date: 4Q2023Relevance: 45%