| Key elements to consider | Associated ESRS | Section in the sustainability report |
|---|---|---|
a) Integration of the due diligence process in
|
a) Integration of the due diligence process in
Associated ESRS ESRS 2 GOV-2 ESRS 2 GOV-3 ESRS 2 SBM-3 |
a) Integration of the due diligence process in
Section in the sustainability report Detailed information on the integration of due diligence into the governance, strategy and business model is available in Sections 4.1.3 "CSR/ESG governance", 4.1.4 "Integration of sustainability issues into compensation", 4.1.7 "Strategy and business model". |
| b) Stakeholder engagement in the due diligence process | b) Stakeholder engagement in the due diligence process Associated ESRS ESRS 2 GOV-2 ESRS 2 SBM-2 ESRS 2 IRO-1 ESRS 2 MDR-P |
b) Stakeholder engagement in the due diligence process Section in the sustainability report Items concerning stakeholder engagement in the due diligence process are available in Sections 4.1.8 “Stakeholder consultation”, 4.1.9 “Double materiality analysis and financial impact”, as well as within the topical ESRS related to social issues (S1-1, S1-2), workers in the value chain (S2.2) and consumers and end-users (S4-2). |
| c) Identifying and assessing adverse impacts | c) Identifying and assessing adverse impacts Associated ESRS ESRS 2 SBM-3 |
c) Identifying and assessing adverse impacts Section in the sustainability report Information concerning the identification and assessment of negative impacts is available in sections 4.1.9 “Double materiality analysis and financial impact,” 4.2.1.1 “Impacts, risks, and opportunities related to environmental and climate issues,” 4.2.9.1 “Impacts, risks, and opportunities related to resource use and the circular economy,” 4.3.2.1 “Impacts related to social and human issues,” 4.3.10.1 “Impacts, risks, and opportunities related to procurement - in brief,” 4.3.11.1 “Impacts, risks, and opportunities related to consumers and end users.” |
| d) Actions undertaken to counter adverse impacts | d) Actions undertaken to counter adverse impacts Associated ESRS ESRS 2 MDR-A |
d) Actions undertaken to counter adverse impacts Section in the sustainability report The actions undertaken to counter negative impacts are described in Section 4.1.11 "Multi-year CSR strategy" as well as in the thematic ESRS related to climate in Section 4.2.1.1, the circular economy in Section 4.2.9.1 and social issues in Section 4.3.2, to workers in the value chain in Section 4.3.10.1, to consumers and end-users in Section 4.3.11.1. |
| e) Measure the effectiveness of actions and communicate | e) Measure the effectiveness of actions and communicate Associated ESRS ESRS 2 MDR-M ESRS 2 MDR-T |
e) Measure the effectiveness of actions and communicate Section in the sustainability report Items intended to measure the effectiveness of actions and communications are available in Section 4.1.11 "Multi-year CSR strategy", on climate change in Section 4.2.3"The climate transition plan", on social matters in the monitoring of the objectives set out in Section 4.3.2 "Impacts, risks and opportunities", in terms of consumers and end-users in the monitoring of the objectives set out in Section 4.3.11.1 |
