Which material risks and opportunities arising from impacts and dependencies on consumers and/or end‑users apply specifically to certain groups (e.g., particular age groups) rather than to the entire consumer base?

CSRD

This indicator requires you to disclose: Identification of Group-Specific Risks and Opportunities: Specify whether any material risks and opportunities arising from impacts and dependencies on consumers and/or end-users relate to specific groups rather than all consumers and/or end-users. Consumer and End-User Group Breakdown: Indicate whether these risks and opportunities are associated with: Particular age groups (e.g., children, elderly individuals). Financially vulnerable consumers (e.g., individuals targeted by high-risk financial products). Users of specific product categories (e.g., consumers of pharmaceuticals, digital services, or highly regulated goods). Consumers in specific geographic locations (e.g., users in regions with weak consumer protection laws). https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e37389-3-1