How do the company’s policies address the following water and marine resources-related matters: (a) water management, including: i. the use and sourcing of water and marine resources in its own operations, ii. water treatment for more sustainable water sourcing, iii. the prevention and abatement of water pollution from its activities; (b) product and service design aimed at addressing water-related issues and preserving marine resources; and (c) commitment to reduce material water consumption in water-risk areas, both in its own operations and along the upstream and downstream value chain?

If at least one of your company’s sites is located in an area of high-water stress and it is not currently covered by a relevant water management policy, the following disclosure is required: Non-Existence of Policy in High-Water Stress Areas: Clearly state that the site(s) in question, located in areas of high-water stress, is not covered by a specific water management policy. Reasons for Not Having Adopted a Policy: Provide the reasons why the company has not yet adopted a policy to address water management in these high-water stress areas. This could include factors such as: The site’s recent establishment, where policy development is still in progress. Limited resources or knowledge regarding water stress mitigation in the specific region. External factors like regulatory gaps or market conditions that have not yet prompted policy adoption. Timeframe for Adoption of Policy (Optional): If applicable, disclose a timeframe in which your company aims to adopt a water management policy for the site(s) in high-water stress areas. For example, you may indicate that a policy will be adopted within a certain number of months or years, or that specific actions will be taken to mitigate water stress within a set period. Ensure that the disclosure is transparent and provides a clear rationale for the absence of the policy, along with any steps or plans for implementing a solution. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6105