Universal Registration Document Fiscal 2025

BP-1 – General basis for preparation of sustainability statements

2.2.1.1

BP-2 – Disclosures in relation to specific circumstances

2.2.1.1

GOV-1 – The role of the administrative, management

2.2.1.2

GOV-2 – Information provided to and sustainability matters addressed by the undertaking’s administrative, management and supervisory bodies

2.2.1.2

GOV-3 – Integration of sustainability-related performance in incentive schemes

2.2.1.2

GOV-4 – Statement on due diligence

2.2.1.2

GOV-5 – Risk management and internal controls over sustainability reporting

2.2.1.2

SBM-1 – Strategy, business model and value chain

2.2.1.3

SBM-2 – Interests and views of stakeholders

2.2.1.3

SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4

IRO-1 - Description of the process to identify and assess material impacts, risks and opportunities

2.2.1.4

E1.GOV-3 Integration of sustainability-related performance in incentive schemes

2.2.1.2

E1.SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4, 2.2.2 & 2.2.2.1

E1.IRO-1 – Description of the processes to identify and assess material climate-related impacts, risks and opportunities

2.2.1.4, 2.2.2.1

E1-1 – Transition plan for climate change mitigation

2.2.2.1

E1-2 – Policies related to climate change mitigation and adaptation

2.2.2

E1-3 – Actions and resources in relation to climate change policies

2.2.2.1

E1-4 – Targets related to climate change mitigation and adaptation

2.2.2.1

E1-5 – Energy consumption and mix

2.2.2.1

E1-6 – Gross Scopes 1, 2, 3 and Total GHG emissions

2.2.2.1

E1-7 – GHG removals and GHG mitigation projects financed through carbon credits

Not applicable

E1-8 – Internal carbon pricing

Not applicable

E2.IRO-1 – Description of the processes to identify and assess material pollution-related impacts, risks and opportunities

2.2.1.4

E2-1 – Policies related to pollution

2.2.2.2

E2-2 – Actions and resources related to pollution

2.2.2.2

E2-3 – Targets related to pollution

2.2.2.2

E2-4 – Pollution of air, water and soil

No material IRO

E2-5 – Substances of concern and substances of very high concern

2.2.2.2

E3.IRO-1 – Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities

2.2.1.4

E3-1 – Policies related to water and marine resources

2.2.2.3

E3-2 – Actions and resources related to water and marine resources

2.2.2.3

E3-3 – Targets related to water and marine resources

2.2.2.3

E3-4 – Water consumption

2.2.2.3

E4.SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4

E4.IRO-1 Description of processes to identify and assess material biodiversity and ecosystem-related impacts, risks and opportunities

2.2.1.4

E4-1 – Transition plan and consideration of biodiversity and ecosystems in strategy and business model

2.2.2.1 & 2.2.2.4

E4-2 – Policies related to biodiversity and ecosystems

2.2.2.4

E4-3 – Actions and resources related to biodiversity and ecosystems

2.2.2.4

E4-4 – Targets related to biodiversity and ecosystems

2.2.2.4

E4-5 – Impact metrics related to biodiversity and ecosystems change

2.2.2.3, 2.2.2.4 & 2.2.2.5

E5.IRO-1 – Description of the processes to identify and assess material resource use and circular economy-related

2.2.1.4

E5-1 – Policies related to resource use and circular economy

2.2.2.5

E5-2 – Actions and resources related to resource use and circular economy

2.2.2.5

E5-3 – Targets related to resource use and circular economy

2.2.2.5

E5-4 – Resource inflows

2.2.2.5

E5-5 – Resource outflows

2.2.2.5

S1.SBM-2 – Interests and views of stakeholders

2.2.1.3

S1.SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4

S1-1 – Policies related to own workforce

2.2.3.1

S1-2 – Processes for engaging with own workforce and workers’ representatives about impacts

2.2.3.1

S1-3 – Processes to remediate negative impacts and channels for own workforce to raise concerns

2.2.3.1

S1-4 – Taking action on material impacts on own workforce, and approaches to managing material risks and pursuing material opportunities related to own workforce, and effectiveness of those actions

2.2.3.1

S1-5 – Targets related to managing material negative impacts, advancing positive impacts, and managing material risks and opportunities

2.2.3.1

S1-6 – Characteristics of the undertaking’s employees

2.2.3.1

S1-7 – Characteristics of non-employees in the undertaking’s own workforce

S1-8 – Collective bargaining coverage and social dialogue

2.2.3.1

S1-9 – Diversity metrics

2.2.3.1

S1-10 – Adequate wages

2.2.3.1

S1-11 – Social protection

S1-12– Persons with disabilities

2.2.3.1

S1-13 – Training and skills development metrics⁽¹⁾

2.2.3.1

S1-14 – Health and safety metrics⁽¹⁾

2.2.3.1

S1-15 – Work-life balance metrics

No material IRO

S1-16 – Remuneration metrics (pay gap and total remuneration)

2.2.3.1

S2.SBM-2 Interests and views of stakeholders

2.2.1.3

S2.SBM-3 Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4

S2-1 – Policies related to value chain workers

2.2.3.2

S2-2 – Processes for engaging with value chain workers about impacts

2.2.3.2

S2-3 – Processes to remediate negative impacts and channels for value chain workers to raise concerns

2.2.3.2

S2-4 – Taking action on material impacts on value chain workers, and approaches to managing material risks and pursuing material opportunities related to value chain workers, and effectiveness of those action

2.2.3.2

S3.SBM-2 – Interests and views of stakeholders

2.2.1.3

S3.SBM-3 - Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4

S3-1 – Policies related to affected communities

2.2.3.3

S3-2 – Processes for engaging with affected communities about impacts

2.2.3.3

S3-3 – Processes to remediate negative impacts and channels for affected communities to raise concerns

2.2.3.3

S3-4 – Taking action on material impacts on affected communities, and approaches to managing material risks and pursuing material opportunities related to affected communities, and effectiveness of those actions

2.2.3.3

S4.SBM-2 – Interests and views of stakeholders

2.2.1.3

S4.SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model

2.2.1.4

S4-1 – Policies related to consumers and end-users

2.2.3.3

S4-2 – Processes for engaging with consumers and end-users about impacts

2.2.3.3

S4-3 – Processes to remediate negative impacts and channels for consumers and end-users to raise concerns

2.2.3.3

S4-4 – Taking action on material impacts on consumers and end-users, and approaches to managing material risks and pursuing material opportunities related to consumers and end-users, and effectiveness of those actions

2.2.3.3

G1.GOV-1 – The role of the administrative, supervisory and management bodies

2.2.1.2

G1.IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities

2.2.1.4

G1-1– Business conduct policies and corporate culture

2.2.4.1

G1-2 – Management of relationships with suppliers

2.2.4.1

G1-3 – Prevention and detection of corruption and bribery

2.2.4.1

G1-4 – Incidents of corruption or bribery

2.2.4.1

G1-5 – Political influence and lobbying activities

No material IRO

G1-6 – Payment practices

No material IRO