How does the company contextualize its pollution-related disclosures? Please describe: (a) the changes in pollution over time, (b) the measurement methodologies used, and (c) the processes for collecting data for pollution-related accounting and reporting, including the type of data needed and the sources of this information?

When disclosing the amounts of pollutants related to air, water, and soil as required in paragraph 28, you must also provide contextual information that covers the following areas: 1. Changes Over Time: Trends and Comparisons: Describe any changes over time in the emissions and pollution levels. This could include: Year-on-year changes in pollutant emissions (e.g., reductions or increases in air pollutants, water effluent discharge). Comparisons to previous periods, or trends in pollution reduction due to company actions (e.g., implementation of pollution control measures, cleaner technologies). Any improvements or challenges related to pollution control and reduction 2. Measurement Methodologies: Methods and Standards: Explain the measurement methodologies used to quantify pollution-related data. This might include: Direct measurement (e.g., using air quality monitoring devices, water testing kits, soil contamination sensors). Estimation or modeling based on available data (e.g., using industry-standard models to estimate emissions). Compliance with international standards (e.g., ISO 14001 environmental management standards, or national regulations on air and water quality monitoring). Specify whether third-party verification was used to ensure the accuracy and reliability of the data collected. 3. Data Collection Processes for Pollution-Related Accounting and Reporting: Processes for Data Collection: Describe the processes your company follows to collect data for pollution-related accounting and reporting. This should include: Frequency of data collection (e.g., annual, quarterly, or real-time monitoring). Data sources, such as: Internal data from company-operated monitoring systems (e.g., emissions meters, waste tracking systems). External data sources (e.g., government reports, environmental agencies, third-party environmental consultants). Data quality controls to ensure accuracy and consistency. Type of Data Needed: Specify the type of data necessary for pollution-related reporting, including: Pollutant-specific data (e.g., emissions levels of particulate matter, nitrogen oxides, wastewater chemical composition). Quantity of pollutants (e.g., kilograms of NOx emitted, cubic meters of wastewater discharged). Location-based data for pollution emissions from specific sites or facilities. Data Validation and Reporting: Explain how the data is validated and reported within your organization: How data is verified for consistency and reliability. Whether internal audits are conducted, or if third-party audits are used to ensure the accuracy of the pollution-related data. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5898