Are the targets set by the company related to pollution mandatory (required by legislation) or voluntary? Please specify.

CSRD

When disclosing pollution-related targets, you must specify whether the targets you have set are mandatory (required by legislation) or voluntary. Here's how to structure this disclosure: 1. Mandatory Targets: If the targets are required by legislation, clearly indicate this and provide details about the relevant laws, regulations, or standards that mandate the targets. This could include: Environmental regulations (e.g., emissions limits, waste management standards). National or international agreements (e.g., the EU Emissions Trading System, Paris Agreement). Industry-specific regulations or guidelines. Provide specific references to the relevant legislative framework and explain the timeframe and compliance requirements. 2. Voluntary Targets: If the targets are voluntary, explain that these targets were set by your company as part of its internal sustainability strategy. Provide context for why these voluntary targets were set, such as: Aiming to achieve best practices beyond regulatory compliance. Responding to stakeholder expectations (e.g., customers, investors, communities). Aligning with global frameworks such as the UN Sustainable Development Goals or internal goals to enhance the company’s environmental performance. Specify how these voluntary targets are tied to your company's corporate social responsibility or sustainability initiatives. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1374