What specific resources (financial, human, technological, etc.) has your organization allocated to manage its material impacts, and how is this allocation communicated to stakeholders to clearly demonstrate how these impacts are managed?

This indicator requires you to disclose the resources allocated to managing your material impacts. Your disclosure should include: Allocated Resources: Specify the resources (e.g., financial, human, technological) that are dedicated to managing your material impacts. Management Understanding: Provide information that allows users to understand how these resources are used to manage the material impacts. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e30171-3-1