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.

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.

The document discusses various topics and their materiality. For instance, water management (ESRS E3) is considered less material for URW from both financial and impact materiality perspectives, primarily due to the nature of URW's operations and geographical locations. Waste management (ESRS E5) is also identified as less material, attributed to the specific environmental challenges it encounters.

Water management (ESRS E3) is considered less material for URW from both financial and impact materiality perspectives. This is attributed to the nature of URW's operations and its sector, the geographical locations of its properties, or the specific environmental challenges it faces.

While biodiversity considerations hold significant importance for URW, especially in development projects, biodiversity in operations is considered less material. This is due to the limited impact of standing assets on biodiversity, although it remains part of the management of standing assets.

Waste management (ESRS E5) is identified as less material for URW from both financial and impact materiality perspectives. This is attributed to various factors such as the nature of URW's operations, the geographical locations of its properties, or the specific environmental challenges it encounters.

Health, safety, wellness, and security at headquarters (ESRS S1) are considered of limited materiality for URW. This is because the nature of URW's operations, which involve a limited workforce in office settings, does not significantly expose it to health and safety risks in its offices.

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.

Water management (ESRS E3) and waste management (ESRS E5) are identified as less material for URW from both financial and impact materiality perspectives. This is attributed to the nature of URW's operations and geographical locations.

Water management (ESRS E3) and waste management (ESRS E5) are identified as less material for URW from both financial and impact materiality perspectives. This is attributed to the nature of URW's operations and geographical locations.