Provide a detailed description of the methods employed to track and assess the effectiveness of actions and initiatives aimed at delivering intended outcomes for value chain workers, as per Disclosure Requirement S2-4 concerning material impacts, risk management, and opportunity pursuit related to value chain workers.

Question

Accepted Answer

The Group's approach to identifying what action is needed in response to a particular actual or potential material negative impact is part of the Group's risk assessment process and based on the results of the double materiality analysis. This process included consultation with stakeholders, analysis of industry trends and consideration of regulatory requirements.

Unibail-Rodamco-Westfield

ESRS disclosure: S2-4_04

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