When setting pollution-related targets, did the company consider ecological thresholds (e.g., biosphere integrity, stratospheric ozone depletion, atmospheric aerosol loading, soil depletion, ocean acidification) and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and, if so, how they were determined, (c) how responsibility for respecting the identified ecological thresholds is allocated within the company?

CSRD

When disclosing pollution-related targets, you may specify whether ecological thresholds (such as biosphere integrity, stratospheric ozone depletion, atmospheric aerosol loading, soil depletion, ocean acidification) and entity-specific allocations were taken into consideration when setting these targets. If so, ensure you include the following information: 1. Ecological Thresholds Identified and Methodology: Ecological Thresholds Identified: Specify the ecological thresholds that your company has identified as relevant to pollution reduction efforts. These could include, for example: Biosphere integrity (e.g., the limits of biodiversity loss or habitat destruction). Stratospheric ozone depletion (e.g., reduction in ozone layer). Atmospheric aerosol loading (e.g., particulate matter in the atmosphere). Soil depletion (e.g., loss of arable soil or soil contamination). Ocean acidification (e.g., increased CO2 concentration in oceans). Methodology Used: Explain the methodology used to identify these ecological thresholds. This could involve: Scientific research or data (e.g., IPCC guidelines, environmental modeling, peer-reviewed studies). Regulatory frameworks or international agreements (e.g., Paris Agreement targets, United Nations Environmental Programme). Industry-specific standards or tools (e.g., carbon footprinting tools, environmental risk assessments). 2. Entity-Specific Thresholds: Entity-Specific Thresholds: Indicate whether the identified ecological thresholds are entity-specific, meaning they are tailored to your company’s particular operations, locations, and environmental impact areas. Determination of Thresholds: If the thresholds are entity-specific, explain how they were determined. This could involve: Assessing the local environmental context where your company operates (e.g., water availability, local biodiversity, pollution hotspots). Considering operational practices that might influence environmental health (e.g., water use, emissions, waste generation). Consulting external experts or using industry benchmarks to define appropriate thresholds for your specific operations. 3. Responsibility for Ecological Thresholds: Responsibility Allocation: Describe how responsibility for respecting the identified ecological thresholds is allocated within your company. This could include: Assigning accountability to specific teams or departments (e.g., environmental management, sustainability teams). Cross-functional collaboration between departments (e.g., operations, legal, sustainability, and risk management teams) to ensure thresholds are integrated into company decision-making. Governance frameworks that include responsibility at the executive level to ensure compliance with ecological limits and sustainability goals. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1370