How has consistency been ensured between GHG reduction targets and inventory boundaries? What progress was made prior to the current baseline year? How was the baseline value established to be representative? How does a new baseline impact the target and progress tracking? Is the GHG reduction target science-based and aligned with limiting global warming to 1.5°C? What decarbonization levers are expected, and how were climate scenarios considered in their determination?

1. Consistency of GHG Emission Reduction Targets with GHG Inventory Boundaries: How consistency has been ensured: Explain how your GHG emission reduction targets align with the boundaries and scope of your GHG inventory. This includes ensuring that all relevant emissions sources are covered by both your GHG targets and inventory, such as Scope 1, Scope 2, and Scope 3 emissions. Verification and alignment: Ensure that the inventory data includes emissions from all relevant activities and geographies and that the methodologies for calculating emissions (e.g., emission factors, energy consumption) are consistent with the targets. 2. Disclosure of Past Progress Made in Meeting Targets Before Current Base Year: Past progress on targets: Provide information on the progress made towards your GHG reduction targets before the current base year. This includes reductions achieved in previous years, improvements in energy efficiency, or other measures taken to meet long-term climate goals. 3. Description of How the Baseline Value Is Representative: Ensuring baseline accuracy: Explain how the baseline value for your emissions reduction target is representative of the activities and operational areas covered by the target. Describe how you account for external factors (e.g., changes in energy sources, market conditions, or regulatory environments) that might influence emissions but are not part of the baseline. 4. Description of How the New Baseline Affects the New Target: Impact of new baseline: Describe how the introduction of a new baseline affects the updated target and the approach to tracking progress over time. Ensure that you highlight how the baseline change influences the achievement of the new target and the tracking mechanisms. 5. GHG Emission Reduction Target is Science-Based and Compatible with Limiting Global Warming to One and a Half Degrees Celsius: Science-based target: Confirm that your GHG emission reduction target is science-based, and demonstrate that it aligns with limiting global warming to 1.5°C above pre-industrial levels, in line with the Paris Agreement. Refer to frameworks like the Science-Based Targets initiative (SBTi) to validate your target’s alignment. 6. Description of Expected Decarbonization Levers and Their Quantitative Contributions: Decarbonization levers: Describe the key levers (e.g., energy efficiency, renewable energy deployment, electrification, carbon capture) that your company will use to achieve the GHG emissions reduction target. Provide a quantitative breakdown of how each lever will contribute to meeting the overall target. 7. Consideration of a Diverse Range of Climate Scenarios: Climate scenario analysis: Explain that your company has considered a diverse range of climate scenarios (e.g., best-case, worst-case, and business-as-usual scenarios) to detect the relevant environmental, societal, technology, market, and policy developments that could influence decarbonization strategies. Describe how these scenarios are integrated into your long-term strategy and how they inform the selection of decarbonization levers. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5131