What are the main topics covered by your lobbying activities and what are your organization’s primary positions on these topics? Please explain how these topics relate to the material impacts, risks, and opportunities identified in your materiality assessment per [draft] ESRS 2.

This indicator requires you to disclose: Main Topics of Lobbying Activities: Identify the key policy areas or legislative matters your organization engages in lobbying efforts for, such as: Environmental regulations (e.g., carbon emissions policies, circular economy laws). Labor and social policies (e.g., worker rights, diversity and inclusion laws). Industry-specific regulations (e.g., financial compliance, data privacy, consumer protection). Taxation and corporate governance (e.g., international tax policies, anti-corruption frameworks). Organizational Positions on These Topics: Summarize your organization's stance and objectives in relation to each lobbying topic, such as: Supporting or opposing specific legislative changes. Advocating for regulatory frameworks that align with corporate sustainability goals. Seeking industry-wide collaborations to influence policy. Alignment with Materiality Assessment (ESRS 2): Explain how these lobbying topics connect to material impacts, risks, and opportunities identified in your materiality assessment under [draft] ESRS 2, such as: How lobbying efforts address identified risks (e.g., mitigating regulatory risks through proactive engagement). How lobbying activities support business opportunities (e.g., promoting green finance initiatives to align with sustainability strategies). How the organization ensures ethical alignment between lobbying positions and corporate sustainability commitments. https://xbrl.efrag.org/e-esrs/esrs-set1-2023.html#d1e39965-3-1