Unibail-Rodamco-Westfield
ESRS disclosure: ESRS S4 \ DR S4.SBM-3
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- Has the undertaking ensured that all consumers and end-users who are likely to be materially impacted by its operations, value chain, products, services, and business relationships are included within the scope of disclosure under ESRS 2 SBM-3, in accordance with paragraph 48? Furthermore, provide the additional information required under this disclosure requirement.
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Question Id: S4.SBM-3_01
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 60%
- Provide a comprehensive account of whether all consumers and/or end-users potentially subject to material impacts by your undertaking, including those affected through your operations, value chain, products, services, and business relationships, are encompassed within the scope of your disclosure under ESRS 2. Additionally, furnish a succinct description of the types of consumers and/or end-users experiencing material impacts due to your operations or value chain, and specify their characteristics.
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Question Id: S4.SBM-3_02
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 60%
- Does the undertaking include all consumers and/or end-users likely to be materially impacted by its operations, products, services, or business relationships within the scope of its disclosure under ESRS 2? Additionally, provide a brief description of the types of consumers and/or end-users subject to material impacts by the undertaking's own operations or through its value chain, specifying their characteristics.
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Question Id: S4.SBM-3_03
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 60%
- Has the undertaking disclosed whether all consumers and/or end-users likely to be materially impacted by its operations, value chain, products, services, or business relationships are included within the scope of its disclosure under ESRS 2? Furthermore, in cases of material negative impacts, has the undertaking specified whether these impacts are widespread or systemic in the contexts where its products or services are sold or provided, or if they are related to individual incidents or specific business relationships?
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Question Id: S4.SBM-3_04
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 60%
- Provide a detailed account of the activities undertaken by your organization that lead to material positive impacts, specifying the types of consumers and end-users who are positively affected or could potentially benefit. Include whether these impacts are associated with your operations, value chain, products, services, or business relationships. Additionally, indicate if these positive impacts are concentrated in particular countries or regions.
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Question Id: S4.SBM-3_05
In 2023, URW’s Better Places Certification will offer visitors a comprehensive view of the sustainability performance of each asset. To create the certification, the Group partnered with Bureau Veritas Solutions and leveraged the critical eye of WWF France to outline 94 key criteria and a 5-level assessment covering a broad range of environmental and social dimensions including Health and Safety energy and climate, water, communities, mobility, biodiversity and waste. Not only focused on the Group’s own performance, URW also wants to continue to be the preferred partner of brands and tenants who are themselves committed to the environmental transition. Therefore, URW also launched the Sustainable Retail Index. Co-developed with Good You, a global sustainable-brand ratings company, and the critical expertise of WWF France, the Sustainable Retail Index is an innovative and dynamic approach that will support the sustainable evolution of retail by providing insights into retailers’ sustainability journey. This new tool will provide transparency and support the sustainable evolution of retail. The Sustainable Retail Index provides a dynamic view on retailers’ sustainability commitments, ambition and performance at product and store-operations level. Ratings will be shared annually at the asset level and integrated into the overall grade for each shopping centre, as part of the Better Places Certification.
Report Date: 4Q2023Relevance: 65%
- Provide a comprehensive description of any material risks and opportunities that arise from impacts and dependencies on consumers and end-users, as required under ESRS 2 SBM-3. Confirm whether all consumers and end-users likely to be materially impacted by your undertaking, including those affected through your operations, value chain, products, services, and business relationships, are encompassed within the scope of your disclosure.
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Question Id: S4.SBM-3_06
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 60%
- Has the undertaking developed an understanding of how consumers and/or end-users with specific characteristics, or those utilizing particular products or services, may be at an increased risk of harm, as outlined in the materiality assessment of ESRS 2 IRO-1? Please disclose whether and how this understanding has been achieved, in accordance with ESRS 2 SBM-3 regarding material impacts, risks, and opportunities and their interaction with the strategy and business model.
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Question Id: S4.SBM-3_07
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 60%
- Identify and disclose any material risks and opportunities that arise from impacts and dependencies on consumers and end-users, specifying if these relate to particular groups of consumers or end-users, such as specific age demographics, rather than the general consumer base.
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Question Id: S4.SBM-3_08
As explained in 3.2.1.C.1 Strategy, business model and value chain and section 3.2.1.C.3 Material impacts, risks and opportunities and their interaction with strategy and business model, consumers and end-users are integrated URW’s business model and approach to the value chain.
Report Date: 4Q2023Relevance: 30%