| Disclosure requirement or data point | Incorporation by reference | Cross-reference | Incorporated |
|---|---|---|---|
| ESRS 2/GOV-5 36 | ESRS 2/GOV-5 36 Incorporation by reference Description of risk management and internal controls in relation to sustainability reporting |
ESRS 2/GOV-5 36 Cross-reference 3.4 Preparation and processing of sustainability information |
ESRS 2/GOV-5 36 Incorporated 4.1.3 |
| ESRS 2/SBM-1/40 a iii | ESRS 2/SBM-1/40 a iii Incorporation by reference Headcount of employees by geographical areas |
ESRS 2/SBM-1/40 a iii Cross-reference Note 5 in section 5.6 Notes to the consolidated financial statements |
ESRS 2/SBM-1/40 a iii Incorporated 4.7.5.1 |
| ESRS 2/SBM-1/40 e | ESRS 2/SBM-1/40 e Incorporation by reference Information on the creation of value for stakeholders |
ESRS 2/SBM-1/40 e Cross-reference 1.3.2 Value chain |
ESRS 2/SBM-1/40 e Incorporated 4.1.3.3 |
| ESRS 2/SBM-1/42 | ESRS 2/SBM-1/42 Incorporation by reference Description of the business model and value chain |
ESRS 2/SBM-1/42 Cross-reference 1.3.1 Business model 1.3.2 Value chain |
ESRS 2/SBM-1/42 Incorporated 4.1 |
| E1/GOV-3 | E1/GOV-3 Incorporation by reference Description of the sustainability criteria (including climate criteria) used to assess the performance of members of governance bodies |
E1/GOV-3 Cross-reference 2.4.1.2.1 Remuneration policy applicable to the executive corporate officer 2.4.2.2.2 Annual variable remuneration 2.4.2.2.3 Granting of performance shares |
E1/GOV-3 Incorporated 4.1.1 |
| E2-1/14 | E2-1/14 Incorporation by reference Description of risk management as part of the policy related to pollution |
E2-1/14 Cross-reference 3.5.4.2 Risks and Applicable Rules to prevent serious adverse impacts on Safety and Health in the workplace and the Environment |
E2-1/14 Incorporated 4.3.3.2 |
| S1-14/90 | S1-14/90 Incorporation by reference Risk assessments via occupational health and safety audits |
S1-14/90 Cross-reference 3.5.5.2 Monitoring compliance with the Vigilance Plan |
S1-14/90 Incorporated 4.7.2.2.3 |
| S2-4/32d | S2-4/32d Incorporation by reference Monitoring and assessment of the impact of actions on workers' rights (by managing the outcomes of social audits) |
S2-4/32d Cross-reference 3.5.5.2 Monitoring compliance with the Vigilance Plan |
S2-4/32d Incorporated 4.9.2.1 |
| S2-4/34a | S2-4/34a Incorporation by reference Assessment of key suppliers’ social risk management system maturity |
S2-4/34a Cross-reference 3.5.4.1 Risks and Applicable Rules for the prevention of serious violations of Human Rights and Fundamental Freedoms |
S2-4/34a Incorporated 4.9.2.1 |
| S2-4/36 | S2-4/36 Incorporation by reference Transparency on human rights incidents in the value chain |
S2-4/36 Cross-reference 3.5.4.1 Risks and Applicable Rules for the prevention of serious violations of Human Rights and Fundamental Freedoms |
S2-4/36 Incorporated 4.9.1 |
| G1/GOV-1 | G1/GOV-1 Incorporation by reference Governance of ethical principles |
G1/GOV-1 Cross-reference 3.2.1 Organisation, environment, controls and surveillance |
G1/GOV-1 Incorporated 4.13.2.1 |
| Core elements of due diligence | Sections in the sustainability statement |
|---|---|
Core elements of due diligence a) Embedding due diligence in governance, strategy and business model |
Sections in the sustainability statement 4.1.1 Corporate governance: the cornerstone of the Group’s transformation |
Core elements of due diligence b) Engaging with affected stakeholders in all key steps of the due diligence |
Sections in the sustainability statement 4.1.3.2 Importance of continuous stakeholder dialogue |
Core elements of due diligence c) Identifying and assessing adverse impacts |
Sections in the sustainability statement 4.1.3.1 The Group's double materiality assessment methodology |
Core elements of due diligence d) Taking actions to address those adverse impacts |
Sections in the sustainability statement 4.1.3.3 Findings of the material topics For each material negative impact, the remediation measures are explained in the second section (policy) and the third section (action plans) of the topic in question. |
Core elements of due diligence e) Tracking the effectiveness of these efforts and communicating |
Sections in the sustainability statement 4.1.3.3 Findings of the material topics The monitoring of the effectiveness of these efforts is explained in the second section (policy), third section (action plans) and fourth section (quantitative results) of this report. |
