Are all consumers and/or end-users who are likely to be materially impacted by your organization—including through your operations, value chain, products/services, or business relationships—included in your disclosure under ESRS 2? If so, please provide: A brief description of the types of consumers and/or end-users affected by your operations or value chain, specifying whether they are: Users of products that are inherently harmful or increase chronic disease risks; Users of services that might negatively affect their privacy, data protection, freedom of expression, or non-discrimination rights; Users who rely on accurate and accessible product/service information (e.g., manuals, labels) to avoid harm; Consumers who are particularly vulnerable to health, privacy, or marketing impacts (e.g., children, financially vulnerable individuals). For material negative impacts, indicate whether they are widespread/systemic (e.g., state surveillance affecting user privacy) or linked to individual incidents (e.g., a defective product) or specific business relationships (e.g., a partner using unethical marketing strategies targeting young consumers). For material positive impacts, describe the activities generating these benefits (e.g., product design improvements for accessibility) and the types of consumers/end-users affected, including any regional specifics if applicable. Any material risks and opportunities for your business arising from these impacts and dependencies on consumers and/or end-users.

This indicator requires you to disclose whether all consumers and/or end-users who are likely to be materially impacted by your organization—including those affected through operations, products, services, and business relationships—are included in your ESRS 2 disclosure. Additionally, you must provide: Scope of Affected Consumers and End-Users: Confirm whether all materially impacted consumers and/or end-users are included in your disclosure. Description of Impacted Consumer and End-User Types: Provide a brief description of the types of consumers and/or end-users subject to material impacts, specifying whether they are: (i) Users of products that are inherently harmful (e.g., tobacco, alcohol, highly processed foods) or increase risks for chronic diseases. (ii) Users of services that may negatively impact their rights, including: Privacy and personal data protection. Freedom of expression. Non-discrimination. (iii) Users who depend on accurate and accessible product/service-related information (e.g., product labels, user manuals) to avoid harmful or unsafe use. (iv) Users who are particularly vulnerable to health, privacy, or marketing impacts, such as: Children. Financially vulnerable individuals. Nature of Material Negative Impacts: Indicate whether material negative impacts on consumers and/or end-users are: (i) Widespread or systemic (e.g., mass data surveillance violating user privacy). (ii) Related to specific incidents, either: A defective product or service causing harm. A business relationship that engages in unethical marketing (e.g., targeting children with inappropriate ads). Material Positive Impacts: Provide a brief description of activities that result in positive impacts for consumers and/or end-users, such as: Product design that enhances accessibility (e.g., features for persons with disabilities). Improved transparency and consumer education on product risks. Specify the types of consumers and/or end-users positively affected and whether these benefits occur in specific countries or regions. Material Risks and Opportunities: Disclose any material risks and opportunities for your business arising from impacts and dependencies on consumers and/or end-users (e.g., reputational risks, regulatory compliance, innovation opportunities). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e37389-3-1