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.

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_07

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