Describe how, by whom, and how often administrative, management, and supervisory bodies are informed about material impacts, risks, and opportunities, how they consider them in strategy and decision-making, and provide a list of addressed issues.

Frequency & Responsibility for Informing Oversight Bodies: Specify who informs the administrative, management, and supervisory bodies about material impacts, risks, and opportunities (IROs) (e.g., sustainability committees, Chief Sustainability Officer, risk management teams). Detail how often they receive updates (e.g., quarterly board meetings, annual sustainability reviews, real-time reporting mechanisms). Include information on due diligence implementation and effectiveness assessments of sustainability policies, actions, metrics, and targets. Integration of IROs into Strategy & Decision-Making: Explain how oversight bodies incorporate IROs into: Strategic planning (e.g., long-term sustainability goals, transition plans). Major transaction decisions (e.g., mergers, acquisitions, investments). Risk management processes (e.g., climate risk mitigation, human rights due diligence). List of Material IROs Addressed by Governance Bodies: Provide a clear list of the key sustainability-related impacts, risks, and opportunities that the board or relevant committees oversee. Ensure alignment with materiality assessments and ESG strategy priorities. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4140