What resources does your organization allocate to manage its material impacts, and how do these resources support effective impact management (e.g., financial, human, technological)?

CSRD

This indicator requires you to disclose: Resource Allocation: Specify the resources allocated to managing material impacts on affected communities, including: Financial resources (e.g., investments in community programs, compensation funds, environmental restoration). Human resources (e.g., dedicated community relations teams, sustainability officers, legal compliance personnel). Technological resources (e.g., impact monitoring systems, community grievance platforms). Understanding of Impact Management: Provide information that enables users to understand how these resources contribute to the management of material impacts, ensuring clarity on their use and effectiveness. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e36442-3-1