How does the company identify and assess climate-related impacts, risks, and opportunities, including GHG emissions, physical risks, and transition risks or opportunities in its operations and value chain?

1. Process to Identify and Assess Climate-Related Impacts, Risks, and Opportunities Climate-related impacts include risks and opportunities linked to GHG emissions and physical risks (acute or chronic) in operations and across the value chain. The company must describe how it identifies and assesses these factors, focusing on physical and transition risks. 2. Impacts on GHG Emissions Process for identifying GHG emissions impacts: Outline how the company tracks and assesses emissions and its GHG reduction strategies, particularly for own operations and across the value chain. This should align with ESRS E1-6. 3. Climate-Related Physical Risks Identification of Climate Hazards (i): Describe how physical hazards (e.g., extreme weather, sea level rise) are identified, especially in high-emission scenarios. Assessment of Exposure (ii): Explain how the company assesses its exposure to these physical risks, especially those affecting critical assets and supply chains. 4. Climate-Related Transition Risks and Opportunities Identification of Transition Events (i): Explain how the company identifies transition risks (e.g., regulation, market shifts) aligned with 1.5°C scenarios. Assessment of Exposure (ii): Describe how the company assesses exposure to transition risks and identifies opportunities for growth (e.g., new sustainable products, carbon pricing). 5. Risk and Opportunity Management Integration into Strategy: Summarize how climate-related risks and opportunities are incorporated into the business strategy, influencing financial decisions and operational planning. Governance and Reporting: Briefly outline how governance structures (e.g., board or committees) monitor climate risks and how metrics are used to track progress. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#4817