How does the company describe the actions and resources allocated to manage water and marine resources, in accordance with the principles defined in ESRS 2 MDR-A on actions and resources related to material sustainability matters? Additionally, to which layer of the mitigation hierarchy (avoidance, minimisation, restoration, or compensation) do these actions apply?

When describing the actions and resources related to water and marine resources, ensure the disclosure follows the principles defined in ESRS 2 MDR-A on Actions and resources in relation to material sustainability matters. Additionally, provide information on how each action corresponds to the layers in the mitigation hierarchy. The description should include: Key Actions Taken: Outline the specific actions your company has implemented to manage material water and marine resources-related impacts, risks, and opportunities. These actions might include: Water conservation measures (e.g., reducing water usage, increasing water recycling). Water treatment or purification technologies. Pollution prevention (e.g., minimizing water effluents, reducing marine pollution). Marine conservation efforts (e.g., sustainable sourcing of marine resources, protecting marine biodiversity). Initiatives to address water risks in areas of high water stress. Resource Allocation: Specify the resources allocated to support these actions, such as financial investments, technological resources, and human capital. Highlight any dedicated budgets or funding that supports the implementation of water and marine resource-related initiatives. Integration into Business Practices: Explain how these actions are integrated into your company’s core operations and business practices, such as supply chain management, product development, and operational processes. Mitigation Hierarchy: Indicate to which layer of the mitigation hierarchy each action belongs: Avoidance: Measures taken to avoid negative impacts on water and marine resources (e.g., avoiding operations in high-water stress areas). Minimization: Actions aimed at reducing the intensity or scale of water and marine resource usage (e.g., reducing water consumption per unit of production). Restoration and Rehabilitation: Efforts to restore or rehabilitate ecosystems (e.g., wetland restoration, marine habitat rehabilitation). Compensation or Offsets: If applicable, any actions related to compensating for the impact of activities, such as funding water resource restoration projects. Monitoring and Reporting: Describe how the effectiveness of these actions is monitored and reported. This might include regular performance reviews, audits, and the use of key performance indicators (KPIs) to assess the success of water and marine conservation measures. Ensure the description is comprehensive, showing the steps your company has taken to address water and marine resource challenges and how these actions are integrated into your overall sustainability strategy.