"How has the consistency of GHG emission reduction targets with GHG inventory boundaries been ensured?"

When disclosing actions and resources related to pollution in relation to the mitigation hierarchy, you may specify how your pollution-related initiatives align with the following layers: 1. Avoid Pollution (Prevention at Source): Preventing Pollution at the Source: Describe how your actions and resources are allocated to avoid pollution before it occurs. This includes preventing the use of materials or compounds that could have a negative environmental impact. Examples of actions include: Phase-out of harmful substances: Eliminating or reducing the use of materials that are known to pollute (e.g., hazardous chemicals or non-biodegradable compounds). Process redesign: Modifying production processes to eliminate the need for toxic chemicals or reduce emissions at the source. Eco-design: Designing products with minimal environmental impact, such as using sustainable materials or reducing waste generation during manufacturing. 2. Reduce Pollution (Minimisation of Pollution): Minimising Pollution: Outline the measures your company has implemented to reduce pollution where prevention is not possible or where pollution has already occurred. Examples of actions to reduce pollution include: Phase-out of materials or compounds that are polluting but may not yet be fully banned. Implementation of Best Available Techniques (BAT): Adopting the most efficient technologies and practices to minimize emissions and waste, as required by regulatory standards. Compliance with the EU Taxonomy Regulation: Ensure that your practices meet the Do No Significant Harm (DNSH) criteria for pollution prevention and control, which includes meeting minimum environmental thresholds in areas like waste management, water usage, and emissions. Technology upgrades: Implementing water treatment systems or air filtration technologies to minimize pollutants released into the environment. 3. Restore, Regenerate, and Transform Ecosystems (Control of Pollution Impacts): Restoring Ecosystems Affected by Pollution: Describe how your actions and resources are directed towards restoring, regenerating, and transforming ecosystems that have been affected by pollution, either due to ongoing operations or specific incidents. Examples of actions include: Ecosystem restoration: Initiating projects to restore polluted sites, such as replanting vegetation, rehabilitating land contaminated by industrial activities, or restoring wetlands affected by effluent discharge. Remediation of polluted areas: Using bioremediation or other techniques to clean up contaminated soil or water. Impact control from incidents: If a pollution incident occurs, describe how the company responds to mitigate long-term environmental damage and regenerate the affected ecosystems. Disclosing Alignment with the Mitigation Hierarchy: Ensure that each action is clearly mapped to its appropriate layer in the mitigation hierarchy (i.e., avoid, reduce, or restore). Specify how resources are allocated to each layer and how the company plans to minimize its environmental footprint and recover ecosystems affected by pollution. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1358