What are the anticipated financial effects related to pollution-related risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, or qualitative information if quantification is not feasible without undue cost or effort; (b) a description of the effects considered, the impacts they are related to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify these anticipated financial effects, including the sources of these assumptions and the level of uncertainty associated with them?

When disclosing the anticipated financial effects from material pollution-related risks and opportunities, you need to include the following details as per paragraph 39: 1. Quantification of Anticipated Financial Effects: Monetary Quantification: If quantifying the financial impact is not feasible without undue cost or effort, then provide qualitative information to describe the expected effects in non-monetary terms. Opportunities and Quantification: For financial effects arising from opportunities, a quantification is not required if providing a numeric value would compromise the qualitative characteristics of the disclosure. In such cases, provide qualitative insights into the potential opportunity (e.g., cost savings from reducing waste or improved brand reputation from adopting environmentally friendly practices). 2. Description of Effects, Impacts, and Time Horizons: Effects Considered: Provide a description of the effects considered in your financial analysis. For example, this might include direct costs such as fines for pollution violations, or indirect savings such as reduced energy costs from adopting greener technologies. Related Impacts: Identify the impacts these effects are linked to, such as: Increased regulatory fines from non-compliance with pollution laws. Operational disruptions due to pollution incidents or delays in obtaining necessary permits. Potential revenue growth through opportunities like new market demand for eco-friendly products or cost savings from improved waste management. Time Horizons: Specify the time horizons in which the financial effects are likely to materialize. For example, some effects may be realized in the short term (1-2 years), while others may have a more long-term impact (5 years or more), especially if they are linked to changes in regulations or market shifts towards sustainable practices. 3. Critical Assumptions and Uncertainty: Critical Assumptions: Outline the critical assumptions used in quantifying the anticipated financial effects. For example: Assumptions about future regulatory changes (e.g., stricter pollution standards). Expectations regarding technological advancements (e.g., the implementation of new air filtration systems). Anticipated market behavior (e.g., increased demand for sustainable products or services). Sources of Assumptions: Provide the sources from which these assumptions were derived, such as: Industry reports, government policies, or expert opinions. Data from similar companies or historical performance trends. Scientific studies or external environmental research on the projected impact of pollution. Uncertainty and Range of Estimates: Disclose the level of uncertainty in the assumptions, and if possible, provide a range of estimates to reflect this uncertainty. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#5917