Identify any disclosed quantitative metrics or monetary amounts subject to high measurement uncertainty, specifying the sources of uncertainty and the assumptions, approximations, or judgments applied.

CSRD

Metrics with High Measurement Uncertainty: Identify the quantitative metrics and monetary amounts that have a high degree of uncertainty (e.g., estimated environmental liabilities, carbon footprint calculations, social impact valuations). Sources of Uncertainty: Explain the key factors contributing to measurement uncertainty—e.g., data availability issues, reliance on estimates, variability in external factors, or methodological limitations. Assumptions, Approximations, and Judgements: Describe the key assumptions made in calculations, any approximations used, and significant judgements applied (e.g., extrapolating from sample data, using sector-wide averages, discount rates for future impacts). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4140