2024 Universal Registration Document

General and financial elements

TNFD cross-reference table for environmental information
Taskforce on Nature-related Financial Disclosures (TNFD) recommendations Sections of the Sustainability report (chapter E of the Report of the Board of Directors) Page(s) in the Universal Registration Document
Governance
Oversight of nature-related dependencies, impacts, risks and opportunities by the Board of Directors

Oversight of nature-related dependencies, impacts, risks and opportunities by the Board of Directors

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

1.2 Governance

Oversight of nature-related dependencies, impacts, risks and opportunities by the Board of Directors

Page(s) in the Universal Registration Document

191

Management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities

Management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

1.2 Governance

Management’s role in assessing and managing nature-related dependencies, impacts, risks and opportunities

Page(s) in the Universal Registration Document

191

The organisation’s human rights policies, engagement activities and assessment of and response to nature-related dependencies, impacts, risks and opportunities with respect to Indigenous peoples, local communities, and affected and other stakeholders

The organisation’s human rights policies, engagement activities and assessment of and response to nature-related dependencies, impacts, risks and opportunities with respect to Indigenous peoples, local communities, and affected and other stakeholders

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

3.3 Engaging with affected communities (ESRS S3)

The organisation’s human rights policies, engagement activities and assessment of and response to nature-related dependencies, impacts, risks and opportunities with respect to Indigenous peoples, local communities, and affected and other stakeholders

Page(s) in the Universal Registration Document

260

Strategy
Nature-related dependencies, impacts, risks and opportunities identified over the short, medium, and long term

Nature-related dependencies, impacts, risks and opportunities identified over the short, medium, and long term

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Nature-related dependencies, impacts, risks and opportunities identified over the short, medium, and long term

Page(s) in the Universal Registration Document

228

Effect of these nature-related dependencies, impacts, risks and opportunities on the organisation’s business model, value chain, strategy and financial planning, as well any transition plans in place

Effect of these nature-related dependencies, impacts, risks and opportunities on the organisation’s business model, value chain, strategy and financial planning, as well any transition plans in place

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Effect of these nature-related dependencies, impacts, risks and opportunities on the organisation’s business model, value chain, strategy and financial planning, as well any transition plans in place

Page(s) in the Universal Registration Document

228

Resilience of the organisation’s strategy to nature-related risks and opportunities, taking into consideration different scenarios

Resilience of the organisation’s strategy to

nature-related

risks and opportunities, taking into consideration different scenarios

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Resilience of the organisation’s strategy to

nature-related

risks and opportunities, taking into consideration different scenarios

Page(s) in the Universal Registration Document

228

Locations of assets and/or activities in the organisation’s direct operations and, where possible, upstream and downstream value chains that meet the criteria for priority locations

Locations of assets and/or activities in the organisation’s direct operations and, where possible, upstream and downstream value chains that meet the criteria for priority locations

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Locations of assets and/or activities in the organisation’s direct operations and, where possible, upstream and downstream value chains that meet the criteria for priority locations

Page(s) in the Universal Registration Document

228

Risk and impact management
(i) Processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in direct operations (ii) Processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in upstream and downstream value chains (i) Processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in direct operations

(ii) Processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in upstream and downstream value chains

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

(i) Processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in direct operations

(ii) Processes for identifying, assessing and prioritising nature-related dependencies, impacts, risks and opportunities in upstream and downstream value chains

Page(s) in the Universal Registration Document

228

Processes for managing nature-related dependencies, impacts, risks and opportunities

Processes for managing

nature-related

dependencies, impacts, risks and opportunities

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Processes for managing

nature-related

dependencies, impacts, risks and opportunities

Page(s) in the Universal Registration Document

228

Integration of processes for identifying, assessing, prioritising and monitoring nature-related risks into the organisation’s overall risk management processes

Integration of processes for identifying, assessing, prioritising and monitoring nature-related risks into the organisation’s overall risk management processes

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Integration of processes for identifying, assessing, prioritising and monitoring nature-related risks into the organisation’s overall risk management processes

Page(s) in the Universal Registration Document

228

Metrics and targets
Metrics used by the organisation to assess and manage nature-related risks and opportunities in line with its strategy and risk management process

Metrics used by the organisation to assess and manage

nature-related

risks and opportunities in line with its strategy and risk management process

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Metrics used by the organisation to assess and manage

nature-related

risks and opportunities in line with its strategy and risk management process

Page(s) in the Universal Registration Document

228

Metrics used by the organisation to assess and manage dependencies and impacts on nature

Metrics used by the organisation to assess and manage dependencies and impacts on nature

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Metrics used by the organisation to assess and manage dependencies and impacts on nature

Page(s) in the Universal Registration Document

228

Targets and goals used by the organisation to manage nature-related dependencies, impacts, risks and opportunities and its performance against these

Targets and goals used by the organisation to manage nature-related dependencies, impacts, risks and opportunities and its performance against these

Sections of the Sustainability report (chapter E of the Report of the Board of Directors)

2.6 Preserving natural environments

Targets and goals used by the organisation to manage nature-related dependencies, impacts, risks and opportunities and its performance against these

Page(s) in the Universal Registration Document

228