Provide a comprehensive list of the Disclosure Requirements adhered to in the preparation of your sustainability statement, as determined by the materiality assessment outlined in ESRS 1, Chapter 3. Include specific page numbers or paragraphs where these disclosures are located within the sustainability statement. Additionally, furnish a table enumerating all data points derived from other EU legislation, as specified in Appendix B of this standard. Indicate their respective locations in the sustainability statement, and for those deemed non-material, denote "Not material" in accordance with ESRS 1, Paragraph 35.

Question

Accepted Answer

The disclosure requirements covered by the undertaking's sustainability statement are listed in a table under Section 3.2.1.D.2 on page 157. The table includes various topics under the pillars of Environment, Social, and Governance, such as GHG emissions, water management, biodiversity, health and safety, and business conduct.
A separate table on pages 164-168 provides a list of data points derived from other EU legislation, indicating their location in the sustainability statement. These include various disclosure requirements such as board's gender diversity, involvement in fossil fuel activities, GHG emission reduction targets, and human rights policy commitments. The section of the URD where these can be found is also indicated.

Unibail-Rodamco-Westfield

ESRS disclosure: IRO-2_01

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