Describe the basis of preparation for the sustainability statement, including scope (individual/consolidated), value chain coverage, exemptions, and omitted information?

To ensure completeness and compliance with reporting requirements, please provide the following details when preparing your sustainability statement: Basis for Preparation of the Sustainability Statement Specify whether the sustainability statement is prepared on an individual or consolidated basis. Scope of Consolidation Confirm whether the scope of consolidation for the sustainability statement is the same as for financial statements. If different, explain the variations and reasons. Subsidiary Undertakings Exempted from Reporting Identify any subsidiaries included in the consolidation that are exempt from individual or consolidated sustainability reporting. Provide justification based on relevant exemptions under applicable regulations. Value Chain Coverage Explain the extent to which the sustainability statement covers the company’s upstream and downstream value chain. Detail whether suppliers, customers, and other stakeholders are included in the assessment. Omission of Intellectual Property or Innovation-Related Information Indicate if the company has omitted specific pieces of information related to intellectual property, know-how, or results of innovation. If so, clarify the rationale for the omission. Omission of Impending Developments or Negotiation-Related Information State whether the company has applied the option allowed by its Member State to omit disclosure of impending developments or matters in negotiation. Provide a brief explanation of the justification for this exemption. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4108