What are the sustainability goals related to significant products, services, customer categories, geographical areas, and stakeholder relationships, and how do the current products, services, markets, and customer groups align with these goals? What key elements of the strategy impact sustainability matters? What are the company’s ESRS sectors and its business model, including inputs, outputs, outcomes, and its position in the value chain?

1. Sustainability-Related Goals in Terms of Products, Services, Markets, and Stakeholders Sustainability Goals by Product/Service: Provide a clear description of sustainability-related goals for significant groups of products and services (e.g., reducing carbon emissions, improving energy efficiency, introducing circular product lines). Include any specific sustainability metrics related to these goals (e.g., energy consumption reduction, waste minimization). Discuss how these goals contribute to the overall corporate sustainability strategy. Sustainability Goals by Customer Categories: Describe the sustainability-related goals for different customer segments (e.g., B2B, B2C, institutional clients) and how these goals are aligned with customer needs (e.g., providing sustainable products, reducing customers’ environmental footprints). Include goals for customer education or engagement in sustainability initiatives. Sustainability Goals by Geographic Area: Explain any region-specific sustainability objectives, particularly if the company operates in markets with varying regulatory requirements or sustainability priorities (e.g., local environmental goals, compliance with regional climate laws). Sustainability Goals in Relation to Stakeholders: Describe key sustainability-related goals aimed at improving relationships with stakeholders (e.g., supply chain, investors, communities). Detail any collaborations, partnerships, or stakeholder engagement initiatives focused on sustainability (e.g., partnerships for renewable energy, stakeholder consultation processes for sustainable practices). 2. Assessment of Current Significant Products/Services and Markets/Customer Groups Assessment Process: Describe how the company assesses the sustainability performance of its current products, services, markets, and customer groups (e.g., lifecycle assessments, customer feedback, market research). Identify which products, services, and markets are most aligned with sustainability goals and where improvements are needed. Relevance to Sustainability Goals: Explain how the company evaluates sustainability risks and opportunities in its product offerings and customer segments (e.g., impact of product design, supply chain sustainability). 3. Strategy Elements Relating to Sustainability Matters Strategic Alignment: Provide a description of how sustainability is integrated into the company’s business strategy, highlighting key initiatives and goals related to sustainability. Explain how sustainability matters influence decision-making processes (e.g., investment decisions, product development, strategic partnerships). 4. List of Significant ESRS Sectors for the Undertaking Sector Classification: List the significant ESRS sectors where the company operates or is involved, based on material impacts and sustainability goals. Include sectors related to the company’s core operations and any ancillary or supply chain sectors that have material ESG implications. 5. Description of Business Model and Value Chain Business Model Overview: Provide a clear description of the company’s business model, including how the company generates value through its products, services, and customer relationships. Describe the key revenue streams and cost drivers related to sustainability efforts (e.g., cost of sustainable materials, investment in green technologies). Value Chain Description: Detail the upstream and downstream value chain activities and how these processes support or influence sustainability objectives (e.g., sourcing, manufacturing, distribution, end-of-life recycling). Clarify the company’s position in the value chain (e.g., producer, distributor, retailer) and any key dependencies or risks that impact sustainability performance. 6. Description of Inputs and Approach to Gathering, Developing, and Securing Inputs Inputs Overview: Describe the types of inputs required for the company’s operations (e.g., raw materials, labor, technology, capital). Discuss the company’s approach to securing, developing, and sourcing these inputs, including any sustainability considerations (e.g., responsible sourcing, supply chain risk management, ethical labor practices). 7. Description of Outputs and Outcomes Current and Expected Benefits: Outline the outputs produced by the company (e.g., products, services) and the current and expected benefits these outputs deliver to customers, investors, and other stakeholders. Provide evidence of how these outputs contribute to sustainability goals (e.g., providing energy-efficient products, reducing carbon emissions, enhancing stakeholder value). 8. Description of Main Features of Upstream and Downstream Value Chain Upstream Value Chain: Detail the key activities and relationships in the upstream value chain (e.g., suppliers, raw material sourcing, logistics) and how they align with sustainability objectives. Describe any challenges or opportunities in this area (e.g., carbon intensity of raw materials, supplier sustainability practices). Downstream Value Chain: Explain the downstream activities (e.g., distribution, end-user consumption, waste management) and how the company ensures sustainability is embedded throughout these stages. Highlight any key partnerships, customer engagement, or sustainability innovations that are integrated into the downstream processes. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4289