How has your organization developed an understanding of how affected communities with specific characteristics, living in particular contexts, or engaged in certain activities may be at greater risk of harm, as identified in your ESRS 2 IRO-1 materiality assessment?

This indicator requires you to disclose: Identification of Affected Communities: Describe the main types of communities that are or could be negatively affected, based on the materiality assessment set out in ESRS 2 IRO-1. Understanding of Risk Factors: Explain whether and how your organization has developed an understanding of which communities may be at greater risk of harm, considering: Particular characteristics (e.g., indigenous communities, marginalized groups, low-income populations). Specific geographic or environmental contexts (e.g., communities in areas prone to industrial pollution, water scarcity, deforestation, or high environmental degradation). Nature of activities affecting them (e.g., communities dependent on land or water resources impacted by business operations, those near extraction sites, or those affected by infrastructure development). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e34003-3-1