Are climate-related considerations included in the remuneration of administrative, management, and supervisory bodies, and if so, how?

1. Definition of Climate-Related Considerations in Remuneration Climate-related considerations refer to the integration of climate goals and sustainability objectives into the remuneration policies for members of the administrative, management, and supervisory bodies. This includes using climate performance as a basis for incentive plans, bonuses, and long-term compensation. 2. Disclosure Requirements Factor of Climate Considerations: Disclose whether and how climate-related factors are included in the remuneration structure for executives, board members, and supervisory bodies. Specify if climate performance metrics (e.g., emissions reduction, sustainability certifications, renewable energy usage) are used in determining short-term or long-term incentives. 3. Reporting Considerations Climate Performance Metrics: Provide a list of the specific climate-related metrics or targets considered in the remuneration process (e.g., reducing carbon emissions, increasing renewable energy use, meeting specific climate targets like net-zero). Explain how these metrics are measured, monitored, and verified. Percentage of Remuneration Tied to Climate Goals: Disclose the percentage of total remuneration (e.g., bonus, stock options) that is linked to the achievement of climate-related goals. If applicable, specify the weighting of climate metrics in the overall performance evaluation for board members and executives. 4. Integration with Broader ESG or Sustainability Strategies Alignment with Overall ESG Strategy: Explain how climate-related remuneration aligns with the company’s broader sustainability or ESG strategy, including the role of executive compensation in achieving long-term environmental goals. Discuss any transition risks or incentive structures designed to encourage climate resilience in business operations. 5. Governance and Oversight Approval and Monitoring: Indicate who approves and monitors the climate-related performance metrics in the remuneration structure (e.g., the board, compensation committee, or external advisors). Clarify whether the administrative, management, and supervisory bodies are directly involved in determining climate-related objectives in remuneration. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#875