Has the company disclosed its material sites, including those under its operational control, and the activities negatively affecting biodiversity-sensitive areas? Please include: (a) a list of these sites, broken down by the identified impacts and dependencies, and by the ecological status of the areas (with reference to specific ecosystem baseline levels); (b) the biodiversity-sensitive areas impacted, along with the location and the responsible competent authority for the activities specified; (c) whether the company has identified material negative impacts related to land degradation, desertification, or soil sealing; and (d) whether the company has operations that affect threatened species?

When disclosing material impacts, risks, and opportunities related to biodiversity and ecosystems, provide the following details: Material Sites in Operations: List of Material Sites: Provide a list of material sites within your own operations, including those under your operational control, based on the results of your biodiversity impact assessment (as mentioned in paragraph 17(a)). For each site, include: Activities negatively affecting biodiversity-sensitive areas: Specify the activities carried out at each site that may have adverse impacts on biodiversity, particularly in sensitive areas (e.g., habitat destruction, pollution, over-exploitation of resources). Breakdown by Impacts and Dependencies: Provide a breakdown of the sites according to: The specific impacts (e.g., deforestation, water pollution) and dependencies (e.g., reliance on ecosystem services). Ecological status of the areas where the sites are located, including a reference to the ecosystem baseline level to give context to the environmental condition before the site’s activities took place. Biodiversity-Sensitive Areas: Specify the biodiversity-sensitive areas impacted by your operations. Include geographic details that allow users to locate the areas, as well as the responsible competent authority overseeing these areas (e.g., government agencies or local bodies responsible for biodiversity protection). Negative Impacts Related to Land Degradation, Desertification, or Soil Sealing: Indicate whether your company has identified any material negative impacts related to land degradation, desertification, or soil sealing. If applicable, explain the nature of these impacts and how they are managed or mitigated. Operations Affecting Threatened Species: Specify whether any of your operations directly or indirectly affect threatened species (e.g., species listed on the IUCN Red List). Provide details on the species affected and the impact your activities may have on their conservation status. Ensure your disclosure is clear, specific, and includes relevant data or references to assessments that support the identification and understanding of the biodiversity-related risks and impacts associated with your operations. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#1693