Describe the process for identifying and assessing material impacts, risks, and opportunities, including methodologies, assumptions, stakeholder consultation, prioritization criteria, integration into risk management, decision-making processes, data sources, and any recent or planned changes.

1. Methodologies & Assumptions for Identifying Impacts, Risks & Opportunities (IROs) Describe the methodologies, frameworks, and assumptions used to identify sustainability-related impacts, risks, and opportunities. Specify whether the company uses qualitative, quantitative, or hybrid approaches and any benchmarking or scenario analyses applied. 2. Process for Identifying, Assessing, Prioritizing & Monitoring IROs Explain the due diligence process used to identify and monitor actual and potential sustainability impacts. Outline how this process includes: Risk identification methodologies (e.g., materiality assessments, stakeholder feedback, impact assessments). Assessment criteria for prioritizing risks and opportunities. Ongoing monitoring mechanisms to track emerging risks. 3. Focus on High-Risk Activities, Relationships & Geographies Identify specific business activities, relationships, or geographies that present a heightened risk of adverse impacts (e.g., supply chain risks, environmental impact zones, high-risk labor markets). Describe how these factors influence risk management and mitigation strategies. 4. Connections Between Business Operations & Impacts Explain how the company evaluates sustainability impacts within its own operations and those that arise through its business relationships (e.g., suppliers, partners, customers). 5. Stakeholder & Expert Consultation Describe how the company engages with affected stakeholders to understand their concerns and potential adverse impacts. Detail the involvement of external experts, regulators, NGOs, and industry specialists in assessing sustainability-related risks. 6. Prioritization of Negative & Positive Impacts Negative Impacts: Prioritized based on severity and likelihood (e.g., human rights violations, climate risks). Positive Impacts: Evaluated based on scale, scope, and likelihood (e.g., social or environmental benefits from business activities). Explain how the company determines which sustainability matters are material for reporting. 7. Financial Risks & Opportunities Outline the process for identifying and assessing risks/opportunities that have, or may have, financial effects on the company. Explain how the connections between sustainability impacts, dependencies, and financial risks are evaluated. Detail how the likelihood, magnitude, and nature of financial effects are assessed. 8. Prioritization of Sustainability-Related Risks Explain how sustainability risks are prioritized relative to other business risks (e.g., financial, operational, regulatory risks). 9. Decision-Making & Internal Control Procedures Describe how the company’s decision-making process and internal controls integrate sustainability risk assessments. Outline how sustainability risks and opportunities are factored into strategic planning and governance frameworks. 10. Integration with Overall Risk & Opportunity Management Explain the extent to which the process to identify, assess, and manage IROs is: Integrated into the company’s overall risk management process. Used to evaluate the company’s overall risk profile. Included in broader corporate opportunity management. 11. Input Parameters for Identifying Material IROs List key input parameters used in the materiality assessment (e.g., regulatory requirements, stakeholder expectations, industry benchmarks, financial performance indicators). 12. Changes from the Previous Reporting Period Highlight any modifications in the process for identifying, assessing, and managing impacts, risks, and opportunities compared to the prior reporting cycle. Explain why these changes were made and their impact on sustainability disclosures. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4370