If disclosing material impacts, risks, and opportunities within topical ESRS sections, ensure a statement summarizing them is also presented under this chapter of ESRS 2.

If the company chooses to disclose descriptive information about its material impacts, risks, and opportunities (IROs) within the corresponding topical ESRS sections, it must still: Provide a Consolidated Statement of Material IROs Ensure that a clear and structured statement of all material impacts, risks, and opportunities is presented within the ESRS 2 disclosures. This statement should summarize the key sustainability factors affecting the business, even if more detailed descriptions are included elsewhere. Ensure Consistency Across ESRS Disclosures Cross-reference the topical ESRS sections where detailed information is provided (e.g., climate risks under ESRS E1, social risks under ESRS S1). Maintain alignment and coherence between ESRS 2 disclosures and the corresponding thematic ESG sections. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4333