How do the actual and potential impacts on affected communities—identified via your ESRS 2 IRO-1 processes—originate from or connect to your strategy and business model, and how do they inform adaptations to it? Additionally, please describe the relationship between material risks and opportunities arising from impacts and dependencies on affected communities and your overall strategy and business model.

CSRD

This indicator requires you to disclose: Connection to Strategy and Business Model: Explain whether and how actual and potential impacts on affected communities, as identified in ESRS 2 IRO-1, either: (i) Originate from or are connected to your organization’s strategy and business model. (ii) Inform and contribute to adapting your strategy and business model. Relationship Between Risks, Opportunities, and Strategy: Describe the relationship between: Material risks and opportunities arising from impacts and dependencies on affected communities. Your organization’s strategy and business model. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e34003-3-1