If metrics include upstream and/or downstream value chain data estimated using indirect sources (e.g., sector averages or proxies), identify the metrics, describe the preparation basis, accuracy level, and any planned improvements.

Metrics Including Value Chain Data (Estimated via Indirect Sources): List the specific metrics that incorporate estimated value chain data from indirect sources (e.g., Scope 3 emissions, supplier sustainability performance). Basis for Preparation: Explain how these metrics are estimated—mention data sources (e.g., industry benchmarks, supplier surveys, lifecycle assessments), methodologies, and any assumptions used. Accuracy Level: Assess the reliability of these estimates—are they based on primary data, sector averages, or extrapolations? Indicate any known uncertainties or limitations. Planned Accuracy Improvements: Outline specific actions to enhance data quality (e.g., increasing supplier data collection, integrating direct measurement tools, using third-party verification). Provide a timeline if possible. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4131