What percentage of recognised remuneration is linked to climate-related considerations?

1. Definition of Remuneration Linked to Climate-Related Considerations Remuneration linked to climate-related considerations refers to compensation elements (e.g., base salary, bonuses, long-term incentives) that are tied to achieving specific climate goals (e.g., emissions reduction, renewable energy usage, climate risk management). 2. Disclosure Requirements Percentage of Remuneration: Disclose the percentage of total remuneration (e.g., executive bonuses, stock options, annual pay) that is directly linked to climate-related goals or performance metrics. This includes any short-term incentives (STIs) or long-term incentives (LTIs) tied to achieving climate-specific targets such as: Reducing carbon emissions Meeting renewable energy targets Sustainability certifications Climate-related risk management 3. Reporting Considerations Breakdown of Climate-Linked Remuneration: If relevant, provide a detailed breakdown of climate-related performance measures used to determine remuneration (e.g., percentage reduction in GHG emissions, percentage of energy from renewables, alignment with net-zero goals). Clarify how these targets are integrated into the performance review and compensation determination process. 4. Governance and Oversight Oversight of Climate-Linked Remuneration: Indicate how the administrative and supervisory bodies oversee the integration of climate considerations into remuneration. Specify if compensation committees or third-party experts are involved in defining and measuring climate-related targets. Percentage of remuneration recognised that is linked to climate related considerations https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#875