How does the company identify material water and marine resources-related impacts, risks, and opportunities? Please include: (a) whether the company has screened its assets and activities to identify actual and potential impacts, risks, and opportunities related to water and marine resources in its operations and value chain, and the methodologies, assumptions, and tools used in the screening process; (b) whether and how the company has conducted consultations, particularly with affected communities.

When describing the process to identify and assess material water and marine resources-related impacts, risks, and opportunities, provide the following details: Screening of Assets and Activities: Screening Process: Explain whether and how your company has screened its assets and activities to identify actual and potential water and marine resources-related impacts, risks, and opportunities. This includes evaluating the impact of your operations on local water resources, aquatic ecosystems, and marine environments in both your own operations and across your upstream and downstream value chain. Methodologies, Assumptions, and Tools: Specify the methodologies, assumptions, and tools used in this screening process. For example, this could include water footprint assessments, life cycle assessments (LCAs), or tools that assess risks like water scarcity or marine pollution. It might also include frameworks like the Water Risk Filter or other region-specific tools to measure risks related to water and marine ecosystems. Consultations with Affected Communities: Community Consultations: Describe whether and how your company has conducted consultations with affected communities. If relevant, this includes engaging local stakeholders, indigenous groups, or other impacted populations to better understand how your company’s activities affect their access to clean water, the quality of marine environments, or the sustainability of aquatic ecosystems. Provide details on the methods used to engage these communities, such as surveys, meetings, or collaborative planning sessions, and how their input has been integrated into your risk and opportunity assessments. Ensure your disclosure demonstrates a comprehensive and transparent process for assessing water and marine resource-related impacts, and reflects how these assessments inform your company's strategies for managing water use, pollution, and marine biodiversity. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6085