If the company has disclosed information related to biodiversity and ecosystems resilience as part of the information required under ESRS 2 SBM-3, can it refer to or incorporate that information here?

If you have already disclosed information related to the resilience of your strategy and business model in relation to biodiversity and ecosystems under ESRS 2 SBM-3, you may refer to and incorporate that information in your response to this disclosure requirement. In this case, provide a cross-reference to the relevant details disclosed under ESRS 2 SBM-3, indicating where this information can be found. This may include: Resilience Assessments: If your business model’s resilience to biodiversity and ecosystem risks has been assessed as part of the disclosure under ESRS 2 SBM-3, specify and reference that analysis. Risk Considerations: If the risks related to biodiversity and ecosystems (e.g., physical, transition, systemic) have been previously covered, refer to the section where these are discussed in your SBM-3 disclosure. By cross-referencing your disclosures, ensure clarity and avoid repetition while maintaining consistency across your reports. If any additional context or updates are necessary, provide them in this section. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6332