Describe how administrative, management, and supervisory bodies ensure they have or develop the necessary sustainability expertise, including access to experts or training, and its relevance to material impacts, risks, and opportunities.

Assessment of Skills & Expertise: Explain how the administrative, management, and supervisory bodies assess whether they have the necessary skills and expertise to oversee sustainability matters. Describe any processes for identifying gaps and plans for developing expertise (e.g., training programs, hiring specialized advisors). Existing & Leveraged Expertise: List any sustainability-related expertise that board members or management already possess (e.g., ESG strategy, climate risk management, regulatory compliance). If expertise is not directly available, explain how the body leverages external experts, consultants, or advisory boards to enhance decision-making. Link to Material Impacts, Risks & Opportunities (IROs): Clarify how the identified sustainability skills and expertise are aligned with the company’s material IROs (e.g., climate transition expertise for a carbon-intensive business, social impact experience for a company with a large workforce). Highlight how these competencies support effective risk management, strategy development, and regulatory compliance. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#608