Describe the roles and responsibilities of administrative, management, and supervisory bodies regarding impacts, risks, and opportunities, including oversight structure, delegation, reporting lines, and target-setting processes.

Identification of Oversight Bodies & Individuals: Specify the administrative, management, and supervisory bodies or individuals responsible for overseeing sustainability-related impacts, risks, and opportunities (IROs). Provide names, roles, and relevant expertise where applicable. Responsibilities in Governance Documents: Explain how these oversight responsibilities are formally embedded in terms of reference, board mandates, charters, or policies. Highlight any specific sustainability-related duties, decision-making powers, or accountability mechanisms. Management’s Role in Governance & Controls: Describe how management is involved in the governance of IROs, including: Monitoring, managing, and overseeing sustainability risks and impacts. Governance processes, controls, and procedures used to ensure compliance and strategic alignment. Oversight of Delegated Roles: If management-level responsibilities are delegated (e.g., to a committee or specific executive role), explain: Who holds this responsibility (e.g., ESG committee, Chief Sustainability Officer). How oversight is exercised by the board or supervisory body. Reporting Lines: Detail how reporting flows between management and the administrative, management, and supervisory bodies. Specify frequency and format of reporting (e.g., quarterly sustainability reports, board presentations). Integration with Other Internal Functions: Explain how sustainability-related controls and procedures are embedded into broader internal governance functions (e.g., risk management, compliance, finance). Oversight of Target-Setting & Progress Monitoring: Describe how senior management and oversight bodies are involved in setting sustainability targets related to material IROs. Explain how progress is tracked, including: Key Performance Indicators (KPIs) Reporting mechanisms Review cycles https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4197