2025 Universal Registration Document

TNFD: environmental information

TNFD cross-reference table for environmental information

TNFD cross-reference table for environmental information
Taskforce on Nature-related Financial Disclosures (TNFD) recommendations Sections of chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated 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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

1.2 Governance

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

Page(s) in the Universal Registration Document

194

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

1.2 Governance

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

Page(s) in the Universal Registration Document

194

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

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

274

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

Page(s) in the Universal Registration Document

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

Page(s) in the Universal Registration Document

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

(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

238

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

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

Sections of chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

Page(s) in the Universal Registration Document

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

Page(s) in the Universal Registration Document

238

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 chapter E, “Sustainability report”, of the Report of the Board of Directors unless otherwise stated

2.6 Preserving natural environments – Biodiversity (ESRS E4)

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

238