What are the anticipated financial effects related to water and marine resources risks and opportunities? Please include: (a) a quantification of these effects in monetary terms, or qualitative information if quantification is not possible without undue cost or effort ; (b) a description of the effects considered, the impacts and dependencies they relate to, and the time horizons in which they are likely to materialise; (c) the critical assumptions used to quantify the 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 water and marine resources-related risks and opportunities, ensure that you include the following information: 1. Quantification of Financial Effects: Monetary Quantification: If quantification is not feasible or would incur undue cost or effort, provide qualitative information instead (e.g., the potential financial impact described in general terms). 2. Description of Effects, Impacts, Dependencies, and Time Horizons: Effects Considered: Provide a description of the effects you considered in your financial analysis. This includes identifying the impacts and dependencies that these effects relate to. For example, water scarcity may lead to increased costs, while water-efficient technology could create a revenue opportunity. Impacts and Dependencies: Explain the impacts (e.g., reduced water availability affecting production) and the dependencies (e.g., reliance on clean water for manufacturing processes, or dependence on marine resources for seafood production). Time Horizons: Specify the time horizons over which these effects are likely to materialize (e.g., short-term, medium-term, or long-term). 3. Critical Assumptions and Uncertainty: Assumptions: Disclose the critical assumptions used to quantify the anticipated financial effects. These assumptions could include forecasts about future water pricing, regulatory changes, or environmental conditions affecting water availability. Sources and Uncertainty: Explain the sources from which these assumptions are drawn (e.g., industry reports, governmental forecasts, expert opinions). Additionally, provide the level of uncertainty associated with these assumptions, acknowledging that changes in external conditions (e.g., climate change, shifts in regulations) can introduce risk to the estimates. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6162