When setting targets related to water and marine resources, did the company consider ecological thresholds and entity-specific allocations? If so, please specify: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and, if so, how they were determined, (c) how responsibility for respecting the identified ecological thresholds is allocated within the company?

In addition to the requirements outlined in ESRS 2 MDR-T, you may disclose whether ecological thresholds and entity-specific allocations were considered when setting your water and marine resource-related targets. If so, include the following information: Ecological Thresholds Identified: Specify any ecological thresholds your company has identified, particularly those that are relevant to water and marine resource use. These thresholds might relate to: Water quality standards (e.g., levels of contaminants or pollutants) Water availability limits in high-water stress areas Sustainable limits for marine resource extraction (e.g., overfishing thresholds, sustainable mineral extraction limits) Explain the methodology used to identify these ecological thresholds (e.g., scientific studies, expert consultation, regulatory frameworks). Entity-Specific Thresholds: Indicate whether the identified ecological thresholds are entity-specific, meaning they are tailored to your company’s operations or specific geographic areas. If the thresholds are entity-specific, explain how they were determined. This could involve: Assessing local water availability or marine resource health. Considering operational impacts on local ecosystems. Applying environmental standards or best practices relevant to your industry. Allocation of Responsibility for Ecological Thresholds: Describe how responsibility for respecting the identified ecological thresholds is allocated within your company. This could include: Assigning responsibility to specific departments (e.g., sustainability, environmental management, operations). Defining roles and accountability for monitoring, reporting, and ensuring compliance with the ecological thresholds. Setting up cross-functional teams or committees to oversee water and marine resource management. Ensure that your disclosure clearly demonstrates how ecological limits and sustainability principles are integrated into your target-setting process, and how these are monitored and managed across your company’s operations. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1543