Explain how the company determined the material information to disclose regarding assessed material impacts, risks, and opportunities, including the use of thresholds and application of ESRS 1 section 3.2 criteria.

Determination of Material Information for Disclosure When identifying material information related to impacts, risks, and opportunities (IROs) for disclosure, the company must explain the process and criteria used. The explanation should include: 1. Methodology Used to Determine Material Information Describe the methodological approach used to assess which sustainability information is material for disclosure. Specify whether the company applied: Double materiality assessment (impact materiality + financial materiality). Industry benchmarks and best practices (e.g., GRI, TCFD, SFDR). Regulatory compliance frameworks (e.g., EU CSRD, ESRS). 2. Alignment with Materiality Assessment Process Explain how the materiality assessment results guided the selection of disclosures. Describe how stakeholder engagement, risk analysis, and due diligence findings influenced disclosure decisions. Ensure consistency between disclosed IROs and materiality assessment outcomes. 3. Criteria for Selecting Key Information for Disclosure Define the qualitative and quantitative thresholds used to determine whether information is material (e.g., financial impact thresholds, significance of environmental/social effects). Outline how the company prioritizes information based on: The magnitude, likelihood, and scope of sustainability risks and opportunities. Relevance to stakeholders, including investors, regulators, and communities. The potential financial or reputational impact on the company. 4. Integration with Sustainability Strategy & Business Model Explain how disclosed material information reflects the company’s: Strategic priorities (e.g., climate transition, social impact, governance improvements). Operational risks and business model dependencies on sustainability factors. Decision-making processes and internal controls related to sustainability risks. 5. Changes in Material Information Over Time Disclose any changes in material information compared to previous reporting periods. Explain how emerging risks, new regulations, or stakeholder concerns have influenced updates in disclosed material information. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#723