Provide a comprehensive list of additional significant ESRS sectors, beyond those mentioned in paragraph 40(b), where your undertaking engages in significant activities or is potentially linked to material impacts. Ensure this identification aligns with your materiality assessment and the disclosure of sector-specific material information.

Question

Accepted Answer

URW conducted a contextual analysis, a sectoral analysis, and a selection of applicable international standards that are relevant to the commercial real estate sector and its closest related sectors, such as retail, offices, and construction. Key topics of sectors that represent the value chain of URW were integrated in the analysis, including but not limited to, construction materials, engineering, building products and retail.

Unibail-Rodamco-Westfield

ESRS disclosure: SBM-1_08

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