How does the company identify and assess material impacts, risks, dependencies, and opportunities related to biodiversity and ecosystems? Please include: (a) the identification and assessment of actual and potential impacts on biodiversity and ecosystems at company sites and in the upstream and downstream value chain, including the assessment criteria applied; (b) the identification and assessment of dependencies on biodiversity and ecosystems and their services, including any disrupted or likely disrupted ecosystem services; (c) the identification and assessment of transition and physical risks and opportunities related to biodiversity and ecosystems, with the criteria applied; (d) the consideration of systemic risks; (e) whether and how the company consulted with affected communities on sustainability assessments of shared biological resources and ecosystems, including: i. identifying specific sites or raw material production/sourcing likely to negatively impact biodiversity and ecosystems, ii. how affected communities were involved in the materiality assessment, iii. how the company plans to avoid or minimise negative impacts on ecosystem services, and if unavoidable, how it intends to implement mitigation measures to maintain the value and functionality of priority services?

When describing your process for identifying and assessing material biodiversity and ecosystem-related impacts, risks, dependencies, and opportunities, provide the following details: Identification and Assessment of Impacts on Biodiversity and Ecosystems: Assessment of Impacts: Describe how you identified and assessed actual and potential impacts on biodiversity and ecosystems at your own site locations and across your upstream and downstream value chain. Assessment Criteria: Specify the criteria applied to assess these impacts (e.g., environmental impact assessments, biodiversity assessments, ecosystem health indicators). Identification and Assessment of Dependencies on Biodiversity and Ecosystem Services: Assessment of Dependencies: Explain how you identified and assessed dependencies on biodiversity and ecosystems and the ecosystem services they provide at your own sites and across your value chain. Disrupted Ecosystem Services: If applicable, identify any ecosystem services that are disrupted or likely to be disrupted due to your activities and provide relevant context on how these dependencies affect your operations. Transition and Physical Risks and Opportunities Related to Biodiversity and Ecosystems: Transition Risks and Opportunities: Describe how you identified and assessed transition risks (e.g., regulatory changes, shifts in market demand for sustainable products) and physical risks (e.g., climate change, habitat destruction) related to biodiversity and ecosystems. Assessment Criteria: Include the criteria applied for assessing these risks and opportunities based on your impacts and dependencies (e.g., scenario analysis, risk assessments). Consideration of Systemic Risks: Explain whether and how you considered systemic risks (e.g., global biodiversity loss, ecosystem collapse) in your analysis and the implications these risks may have on your business model and strategy. Consultations with Affected Communities: Engagement on Sustainability Assessments: Describe if and how you conducted consultations with affected communities to assess sustainability impacts on shared biological resources and ecosystems. Identification of Negative Impacts: When a site, raw material production, or sourcing is likely to negatively impact biodiversity and ecosystems, specify how you identified specific sites or raw materials that may have these impacts on affected communities. Involvement of Affected Communities: Describe how affected communities were involved in the materiality assessment. This could include surveys, workshops, interviews, or consultations. Management of Negative Impacts on Ecosystem Services: Explain how you intend to avoid negative impacts on ecosystem services that are of particular relevance to affected communities in your own operations. If impacts are unavoidable, indicate your plans to minimize them, along with mitigation measures aimed at maintaining the value and functionality of priority ecosystem services. Be specific about the methods used for these assessments and the stakeholders involved. Ensure that your response reflects a comprehensive and inclusive approach to identifying and managing biodiversity and ecosystem-related risks and opportunities. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6360