2025 Universal Registration Document

BP-1

General basis for preparation of sustainability statements

1.1 Overall methodology,

BP-2

Disclosures in relation to specific circumstances

1.1.3 General basis for preparation of sustainability statements,

GOV-1

The role of the administrative, management and supervisory bodies

1.2.1 ESG governance,

GOV-2

Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

1.2.1 ESG governance,

GOV-3

Integration of sustainability-related performance in incentive schemes

1.2.2 Including environmental, social and governance criteria in the remuneration policy for managers and operational staff,

GOV-4

Statement on due diligence

1.3.1 General principles of due diligence,

GOV-5

Risk management and internal controls over sustainability reporting

1.3.2 ESG risk management and internal control,

SBM-1

Strategy, business model and value chain

1.4.2 Interaction of IROs with the Group’s business model and strategy,

SBM-2

Interests and views of stakeholders

1.4.1 Interests and views of stakeholders,

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

1.4.2 Interaction of IROs with the Group’s business model and strategy,

IRO-1

Description of the process to identify and assess material impacts, risks and opportunities

1.1.2.2 Identifying impacts, risks and opportunities,

IRO-2

Disclosure requirements in ESRS covered by the undertaking’s sustainability statements

ESRS 2 appendix tables,

GOV-3

Integration of sustainability-related performance in incentive schemes

1.2.2 Including environmental, social and governance criteria in the remuneration policy for managers and operational staff,

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1 Identification of material impacts, risks and opportunities,

IRO-1

Description of the processes to identify and assess material climate-related impacts, risks and opportunities

2.2.1 Identification of material impacts, risks and opportunities,

E1-1

Transition plan for climate change mitigation

2.2.2.1 Climate change mitigation and energy,

E1-2

Policies related to climate change mitigation and adaptation

2.2.1.3 Climate change adaptation, p. 209

E1-3

Actions and resources in relation to climate change policies

2.2.2.1 Climate change mitigation and energy, p. 210

2.2.2.2 Climate change adaptation, p. 220

E1-4

Targets related to climate change mitigation and adaptation

2.2.2.1 Climate change mitigation and energy, p. 210

2.2.2.2 Climate change adaptation, p. 220

E1-5

Energy consumption and mix

2.2.3.1 Energy mix,

E1-6

Gross Scopes 1, 2, 3 and total GHG emissions

2.2.3.2 GHG emissions,

E1-7

GHG removals and GHG mitigation projects financed through carbon credits

2.2.2.1 Climate change mitigation and energy,

E1-8

Internal carbon pricing

Not material

E1-9

Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

2.2.2.1 Climate change mitigation and energy,

IRO-1

Description of the processes to identify and assess material pollution-related impacts, risks and opportunities

2.4.1 Identification of material impacts, risks and opportunities,

E2-1

Policies related to pollution

2.4.2.1 Policies and targets for preventing environmental pollution and incidents,

E2-2

Actions and resources related to pollution

2.4.2.1 Policies and targets for preventing environmental pollution and incidents,

E2-3

Targets related to pollution

2.4.2.1 Policies and targets for preventing environmental pollution and incidents,

E2-4

Pollution of air, water and soil

Not material

E2-5

Substances of concern and substances of very high concern

Not material

E2-6

Potential financial effects from material pollution-related impacts, risks and opportunities

Not material – 2027 phase-in

IRO-1

Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities

2.5.1 Identification of material impacts, risks and opportunities,

E3-1

Policies related to water and marine resources

2.5.2 Policies, objectives and action plans,

E3-2

Actions and resources related to water and marine resources

2.5.2 Policies, objectives and action plans,

E3-3

Targets related to water and marine resources

2.5.2 Policies, objectives and action plans,

E3-4

Water consumption

2.5.3 Performance monitoring,

E3-5

Potential financial effects from water and marine resources-related impacts, risks and opportunities

Not material – 2027 phase-in

SBM-3

Material impacts, risks and opportunities and their interaction with strategy and business model

2.6.1 Identification of material impacts, risks and opportunities,