Provide a concise explanation of the conclusions from your materiality assessment if you have determined that the topic of workers in the value chain, as outlined in ESRS S2, is not material and have therefore omitted all related Disclosure Requirements in your sustainability statement.

Question

Accepted Answer

Compliance with human rights for workers in the value chain (ESRS S2) is considered material due to its direct impact on the company's reputation, relationships, and resource access. Therefore, it is not deemed non-material.

Unibail-Rodamco-Westfield

ESRS disclosure: IRO-2_09

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