How has your organization, based on its ESRS 2 IRO-1 materiality assessment, developed an understanding of how consumers and/or end‑users with specific characteristics or those using particular products or services may be at greater risk of harm?

This indicator requires you to disclose: Identification of Affected Consumer and End-User Groups: Describe the main types of consumers and/or end-users 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 consumers and/or end-users may be at greater risk of harm, considering: Particular characteristics (e.g., children, elderly individuals, financially vulnerable consumers, individuals with disabilities). Specific product or service risks (e.g., highly addictive products, misleading financial services, unsafe or defective goods). Usage contexts (e.g., consumers relying on digital platforms for essential services, users in areas with limited regulatory protections). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e37389-3-1