When setting biodiversity and ecosystems-related targets, did the company apply ecological thresholds and allocations of impacts? If so, please provide the following details: (a) the ecological thresholds identified and the methodology used to determine them, (b) whether the thresholds are entity-specific and how they were determined, (c) how responsibility for respecting identified ecological thresholds is allocated within the company; Additionally, are the targets informed by or aligned with the Kunming-Montreal Global Biodiversity Framework, the EU Biodiversity Strategy for 2030, or other relevant national policies and legislation? Please also describe: (d) how the targets relate to the biodiversity and ecosystem impacts, dependencies, risks, and opportunities identified by the company in relation to its operations and value chain, (e) the geographical scope of the targets (if relevant), (f) whether biodiversity offsets were used in setting the targets, and (g) to which layers of the mitigation hierarchy (avoidance, minimisation, restoration/rehabilitation, compensation/offsets) the targets apply?

When disclosing the targets related to biodiversity and ecosystems, ensure you include the following information as required by paragraph 29: Ecological Thresholds and Allocations: Application of Ecological Thresholds: Indicate whether ecological thresholds and allocations of impacts to the undertaking were applied when setting the biodiversity and ecosystem-related targets. If so, specify: Ecological Thresholds Identified: List the ecological thresholds your company has identified (e.g., limits for habitat destruction, water quality degradation) and the methodology used to determine these thresholds (e.g., scientific research, expert consultation, regulatory standards). Entity-Specific Thresholds: Clarify whether the thresholds are entity-specific (tailored to your company's operations) and, if so, how these thresholds were determined (e.g., based on your company's specific environmental impacts or regional ecological considerations). Responsibility Allocation: Explain how responsibility for respecting the identified ecological thresholds is allocated within the company. This may include assigning specific departments or teams (e.g., sustainability, environmental management) to monitor compliance and take corrective actions. Alignment with Global and National Frameworks: Biodiversity Framework Alignment: Specify whether your targets are informed by or aligned with the Kunming-Montreal Global Biodiversity Framework, relevant aspects of the EU Biodiversity Strategy for 2030, and other national policies and legislation related to biodiversity and ecosystems. Explain how these frameworks and policies influence your target-setting process. Relation to Impacts, Dependencies, Risks, and Opportunities: Describe how the targets are related to the biodiversity and ecosystem impacts, dependencies, risks, and opportunities identified by your company in relation to its own operations and its upstream and downstream value chain. Include details on how the targets address the specific challenges or opportunities identified in your materiality assessment. Geographical Scope: If relevant, provide the geographical scope of the targets. This could refer to specific regions, countries, or areas where the targets apply, such as operations in biodiversity-sensitive zones or regions with high environmental significance. Use of Biodiversity Offsets: Indicate whether biodiversity offsets were used in setting the targets. If so, explain how offsets are integrated into the target-setting process and how they contribute to achieving your overall biodiversity and ecosystem goals. Mitigation Hierarchy Allocation: Specify to which layer of the mitigation hierarchy each target relates. The mitigation hierarchy includes: Avoidance: Actions to avoid activities that harm biodiversity. Minimisation: Measures to reduce impacts that cannot be avoided. Restoration and Rehabilitation: Efforts to restore or rehabilitate ecosystems or habitats that have been degraded. Compensation or Offsets: Actions taken to compensate for unavoidable biodiversity impacts, such as biodiversity offset projects. Ensure that your disclosure is comprehensive and includes specific details on how your biodiversity and ecosystem-related targets are developed, their scope, alignment with global frameworks, and their relation to the mitigation hierarchy. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#6433