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?

Question

Accepted Answer

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.

Unibail-Rodamco-Westfield

ESRS disclosure: S4.SBM-3_04

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