How do you identify material impacts, risks, and opportunities related to business conduct matters? Please describe all the relevant criteria you use in this process, including location, activity, sector, and transaction structure.

This indicator requires you to disclose: Process for Identifying Material Business Conduct Issues: Describe the methodology used to assess material impacts, risks, and opportunities related to business conduct. Criteria Used in the Assessment: Disclose the relevant criteria applied in the identification process, including: Location: Consideration of jurisdictional differences in regulatory and ethical standards. Activity: Assessment of business operations, including supply chain activities and financial transactions. Sector: Evaluation of industry-specific risks (e.g., bribery risks in procurement, fraud risks in financial services). Structure of the Transaction: Consideration of risk exposure based on mergers, acquisitions, joint ventures, or contractual agreements. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39448-3-1