Actions refer to various initiatives and action plans (including Transition plans) implemented by a company to ensure that defined Targets are achieved. Actions are aimed at responding to Impacts, Risks and Opportunities. The term also includes decisions to support these plans with financial, human or technological resources.

This term describes natural persons or economic entities that act in the upstream or downstream Value chain of a company. An actor is considered downstream if it receives products or services from the company (e.g. dealers or customers). On the other hand, an actor is considered upstream if it offers products or services that are used in the production of the company's own products or services (e.g. suppliers).

Pay that is sufficient to meet the needs of the worker and their family, taking into account national economic and social conditions.

These are the governance bodies of a company that have the greatest decision-making power, including their committees. If there are no formal Administrative, management and supervisory bodies, the CEO should be included, as well as the deputy CEO if applicable. In some jurisdictions, the governance system consists of two levels, where oversight and management are separated.

People or groups who live or work in the same area that is or could be affected by the activities of a company or its upstream and downstream Value chain. This includes both local communities living immediately adjacent to a facility and more distant communities. Affected Communities may also include Indigenous peoples.

Annual total remuneration includes all income received by a company's workforce over the course of a year, including salaries, bonuses, stock awards and other compensation.

Financial effects that do not meet the recognition criteria for inclusion in the financial statements in the reporting period and that are not recognized by Current financial effects.

A water catchment area in which physical aspects related to water can lead to significant problems, such as water availability, water quality, water stress or problems with access to water.

Regions where the percentage of total Water withdrawal is high (40-80%) or extremely high (more than 80%). These areas are identified in the Water Risk Atlas "Aqueduct" of the World Resources Institute (WRI).

Materials that are required for the manufacturing process but are not part of the final product, such as lubricants for machinery production.

A document containing parts of a BAT reference document with Best Available Techniques (BAT) conclusions, including their description, associated Emission and Environmental Performance Values and monitoring measures.

The most efficient and advanced state of development of activities and operational methods that are considered practical to minimize emissions and environmental impacts.

The reduction of one aspect of biodiversity in a given area, leading to a reduction in overall diversity.

The variability among living organisms and the ecological complexes to which they belong, including genetic, phenotypic and functional differences and the temporal and spatial changes in their distribution.

Areas that include Natura 2000 protected areas, Unesco World Heritage Sites, Key Biodiversity Areas and other Protected Areas.

The ability of an ecosystem to support and maintain ecological processes and a diverse community of organisms.

The Blue economy includes all economic activities and sectors associated with oceans, seas and coasts, both in the marine environment and on land.

The dishonest persuasion of one person by another to act in their favor by giving them a gift of money or other inducement.

The system of an organization through which inputs are transformed into outputs and outcomes to achieve strategic Targets and create value.

A company's relationships with business partners and other Actors in the value chain, including direct and indirect relationships as well as investments.

A substance or object that is created as a by-product in a manufacturing process but is not considered Waste under certain conditions.

A Carbon credit is a transferable or tradable instrument that represents one metric ton of CO2 equivalent emissions reduction or removal. These certificates are issued and verified according to recognized quality standards.

This is the universal unit of measurement used to express the Global warming potential (GWP) of any greenhouse gas, expressed as the GWP of a unit of carbon dioxide. It is used to assess the release or avoidance of release of various greenhouse gases on a common basis.

Child labour refers to activities that deprive children of their childhood, potential and dignity, and that impair their physical and mental development. This term includes work that is either mentally, physically, socially or morally dangerous and harmful to children or interferes with their education. Child labour is to be avoided in accordance with international standards and national laws.

An economic system that preserves the value of products, materials and other resources for as long as possible. It promotes the efficient use of resources in production and consumption, reduces environmental impacts and minimizes Waste and the release of Hazardous waste throughout a product's life cycle.

These principles include fitness for use, reusability, reparability, disassembly, remanufacturing, recycling, return to the biological cycle and other ways to optimize product and material use.

The ratio of the circular use of materials to the total use of materials. It includes strategies such as Maintenance, Reuse, Remanufacturing and Recycling.

Documents or information classified as EU Classified information in accordance with Council Decision 2013/488/EU and subject to special security rules.

The process of adapting to actual and expected climate change and its Impacts in order to minimize damage and take advantage of Opportunities.

Climate change mitigation refers to actions to reduce greenhouse gas emissions and limit the global temperature increase to no more than 1.5°C above pre-industrial levels, as agreed in the Paris Agreement.

The ability of a company to adapt to climate change and manage climate-related Risks and take advantage of Climate-related opportunities. This includes both strategic and operational resilience to climate-related changes.

These opportunities arise from efforts to mitigate and adapt to climate change and can vary for companies depending on their region, market and industry.

Risks that result from event-related (acute) or longer-term (chronic) changes in climate. These include, for example, storms, floods and heatwaves (acute) as well as long-term temperature changes and sea level rise (chronic).

Risks arising from the transition to a low-carbon, climate-resilient economy. They include political, legal, technological, market and reputational Risks.

Negotiations between employers and Workers' representatives to establish terms and conditions of employment and to regulate relations between the parties.

A confirmed case of child or Forced labour or human trafficking. Cases that are still under investigation are not considered confirmed.

A proven case of Corruption or Bribery identified during the reporting period. Cases that are still under investigation are not considered confirmed.

Individuals who purchase, consume or use goods and services for personal use, but not for resale or commercial purposes.

Corporate culture expresses a company's Targets through its values and beliefs. It is shaped by shared assumptions and group norms such as values or codes of conduct.

The abuse of delegated authority for personal gain, which can emanate from individuals or organizations. This includes bribes, fraud, extortion and other unfair practices.

Individuals with sufficient experience in engaging affected Stakeholders who can effectively represent their concerns. These persons may, for example, come from non-governmental organizations, trade unions or civil society.

Financial effects recognized in the primary financial statements in the current reporting period.

Aggregated actions to reduce CO2 emissions, such as energy efficiency, electrification, use of Renewable energy and Supply chain decarbonization.

The human-induced conversion of forested land to non-forested land, either temporarily or permanently.

Chronic human impacts that lead to Biodiversity loss and degradation of an ecosystem.

Situations in which a company relies on natural, human and/or social resources for its business processes.

This term describes the accumulation of a quantity of a substance in the environment, whether in water or Soil. These deposits can be the result of regular activities, Incidents or disposal by companies. The accumulation can take place both at a company's production site and outside it.

Desertification refers to Land degradation in arid, semi-arid and dry semi-humid areas caused by factors such as climate variability and human activities. The term does not describe the natural expansion of existing deserts.

Discharges refer to the amount of Wastewater or Substances added to a water body from a point or diffuse source. Wastewater discharged to a water body often originates from wastewater treatment plants and is measured in cubic meters or comparable units.

Discrimination can be direct or indirect. Direct Discrimination occurs when a person is treated less favorably because of a protected characteristic. Indirect discrimination occurs when an apparently neutral regulation puts certain groups at a disadvantage. Discrimination must be proven by comparison with a similar group.

This term refers to two dimensions: Impact materiality and financial materiality. A sustainability aspect is considered to be doubly material if it is significant from both an Impacts and a financial perspective.

This describes the ability of a product, component or material to remain functional and relevant when used as intended.

An Ecological threshold is the point at which a small change in environmental conditions leads to a rapid change in an ecosystem. If this threshold is exceeded, the ecosystem may not be able to return to its original state.

This term describes the size of an existing ecosystem characterized by biotic and abiotic components and their interactions.

Ecosystem restoration includes all intentional activities aimed at regenerating a degraded ecosystem or accelerating the regeneration process.

Ecosystem services refer to the benefits that ecosystems provide to economic and other human activities. These services are categorized into supporting, regulating, providing and cultural Ecosystem services.

An ecosystem is a complex assemblage of plant, animal and microorganism communities that, together with their abiotic environment, form a functional unit.

Emissions are the direct or indirect release of substances, vibrations, heat or noise from various sources into the environment.

Employees are individuals who are in an employment relationship with a company in accordance with national legislation or practice.

End-users are individuals who ultimately use or are intended to use a product or service.

Equal opportunities means equal and non-discriminatory access to education, employment and career development, regardless of criteria such as gender, ethnic origin or sexual orientation.

Equal treatment is a principle of European law which stipulates that comparable situations or parties must be treated equally. This includes the principle of non-discrimination.

Financial effects are the impacts of Risks and Opportunities on a company's financial position, results of operations and cash flows that may occur in the short, medium or long term.

A sustainability aspect is financially material if it entails Risks or Opportunities that affect a company's financial position, results of operations or cost of capital in the short, medium or long term.

Forced labour includes any work that is required under threat of punishment and for which the person concerned has not volunteered. This can include traditional "slave-like" practices and modern forms of exploitation, including human trafficking.

Non-renewable carbon-based energy sources such as coal, natural gas and oil used to generate energy.

This Policy refers to the right of Indigenous peoples to determine their own political, social, economic and cultural priorities and is part of international human rights law.

Groundwater and surface waters with an average annual salinity of less than 0.5 ‰.

A reduction in a company's greenhouse gas emissions compared to a base year. These reductions can be achieved through various actions such as energy efficiency or decarbonization.

The (anthropogenic) removal of greenhouse gases from the atmosphere through targeted human activities and their long-term storage.

A factor that describes the radiative potential of a greenhouse gas compared to CO2.

Gases that contribute to global warming, such as carbon dioxide (CO2), methane (CH4) and other gases listed in Part 2 of Annex V of Regulation (EU) 2018/1999.

Procedures through which Stakeholders can lodge complaints and seek redress. These may be governmental or non-governmental, judicial or non-judicial and are intended to provide effective solutions to complaints.

All underground water in the zone of saturation that is in direct contact with Soil or subsoil.

The natural site or environment in which an organism or population occurs.

The process by which contiguous Habitats are divided into smaller, isolated areas, often as a result of human activities such as urbanization.

An unwanted conduct that occurs on a protected ground of discrimination and violates a person's dignity by creating an intimidating, hostile, or offensive environment.

Hazardous waste refers to types of waste that exhibit one or more of the hazardous properties listed in Annex III of Directive 2008/98/EC of the European Parliament and of the Council.

High climate impact sectors are those listed in Annex I, Sections A to H and Section L of Regulation (EC) No 1893/2006 of the European Parliament and of the Council. These sectors are particularly relevant for compliance with climate protection requirements due to their high greenhouse gas emissions.

This term refers to the potential or actual effects that a company has on the environment and people. These Impacts can be positive or negative, intended or unintended and both short-term and long-term.

Impact drivers are all variables that can cause changes in nature, anthropogenic assets and quality of life. These can be direct (e.g. climate change, Pollution) or indirect (e.g. economic developments).

A sustainability aspect is considered material if it has significant short-, medium- or long-term impacts on people or the environment. This Materiality refers to the entire activities of a company, including its Value chain and products.

An Incident refers to a formal complaint or complaint received by a company or the relevant authorities. This can also include an identified non-compliance under an established procedure.

Incineration describes the controlled process of waste disposal at high temperature, where energy recovery may be possible.

An Independent board member is someone who makes decisions without outside influence or conflict of interest and makes objective judgments. Independence is judged by the absence of connections that could cause bias.

There is no single international definition for Indigenous peoples. They are characterized by their attachment to a traditional territory and cultural distinctiveness. These peoples enjoy special protection under international standards, such as ILO Convention No. 169.

These emissions arise from a company's activities, but at sources owned or controlled by another company. They include both Scope 2 and Scope 3 emissions.

An Installation is a stationary technical unit where activities are carried out that can potentially cause Emissions and Pollution.

A price that a company uses internally to assess the financial impacts of CO2 emissions when making investments and decisions. This price can be implemented in the form of a shadow price or an internal carbon tax.

These species have entered areas outside their natural distribution through human activity and pose a threat to biodiversity, food security and human health.

An area that contributes significantly to global biodiversity conservation. These areas fulfill specific criteria, such as Threatened species or ecological integrity.

Land degradation refers to the processes that lead to Biodiversity loss and ecosystem functions and include damage to terrestrial ecosystems.

A Landfill is a waste disposal facility where Waste is deposited above or below the Earth's surface.

This term describes the terrestrial components of the Earth system, which include all processes and human activities related to land use.

Land-use refers to the specific human use of an area, while land-use change describes the alteration of that use or management by humans.

Individuals who are legally or practically recognized as representatives, such as elected union representatives.

The ability of a company to effect change in abusive practices by other parties that have negative impacts on sustainability.

Activities aimed at influencing political or legal decisions. These include meetings, conferences, public consultations and communication campaigns.

Future emissions that are expected to be caused by a company's major assets or products during their lifetime.

A policy aimed at extending the use of products and ensuring that they can be sent for Circular Economy treatment at the end of their life.

Biological and non-biological resources in seas and oceans, such as deep-sea minerals and seafood.

Sustainability-related opportunities that have positive financial impacts and can affect a company's cash flows, access to finance or cost of capital.

Sustainability-related risks that have negative financial impacts and may affect a company's cash flows, access to finance or cost of capital.

Sustainability issues are material if they are relevant from either an Impacts or Financial materiality perspective.

Qualitative and quantitative indicators that a company uses to measure the effectiveness of its sustainability-related actions and to report on target achievement.

Small pieces of plastic, usually smaller than 5 mm, that accumulate in the environment and can have potentially negative impacts on the environment and human health.

This refers to the requirements for the content of information that a company must provide when reporting on sustainability concepts, Actions, Metrics or Targets.

Raw materials from nature that can be used for economic production or consumption.

Actions to protect and sustainably use ecosystems to address social, economic and environmental challenges while promoting human well-being and biodiversity.

A corporate goal that aims to reduce emissions in the Value chain and includes the neutralization of remaining emissions through CO2 removal.

Employees who are linked to a company by contract or provided by a third party, especially from labor leasing.

Energy sources that do not come from renewable resources.

The ability of a company to direct the operational activities of a site or operation.

Sustainability-related opportunities that have positive financial impacts.

The actual hours worked in excess of contracted working hours.

Workers who are in an employment relationship with the company ("Employee") and Non-employees who are either sole proprietors providing labor to the company ("Self-employed") or persons provided by companies primarily engaged in "placement and leasing of labor" activities (NACE code N78).

Substances listed in the Montreal Protocol on Substances that Deplete the Ozone Layer.

Products made of any material for the containment, protection, handling, delivery, storage, transportation and presentation of goods, which may range from Raw material to processed product, and which are passed from the manufacturer to the user or Consumer.

The usual basic or minimum wages and salaries and any other remuneration paid directly or indirectly by the employer to the Employee in cash or in kind as a result of the employment relationship ("supplementary or variable components"). "Income" means the gross annual remuneration and the corresponding gross hourly wage. "Median Income" means the income level from which the number of Employees with lower incomes is equal to the number of Employees with higher incomes.

People who have long-term physical, mental, intellectual or sensory impairments which, in interaction with various barriers, may prevent them from participating fully, effectively and equally in society.

All global economic activities depend on the functioning of geosystems, e.g. a stable climate and Ecosystem services such as the supply of biomass (Raw materials). Nature-related physical risks are a direct consequence of an organization's dependence on nature. Physical risks arise when natural systems are affected by the impacts of climatic events (e.g. extreme weather events such as droughts), geological events (e.g. seismic events such as earthquakes) or changes in the balance of ecosystems, for example in terms of soil quality or marine ecology, which affect the Ecosystem services on which the organizations depend. These can be acute, chronic or both. Nature-related Physical risks arise from changes in the biotic (related to living things) and abiotic (not related to living things) conditions that support healthy and functioning ecosystems. Physical risks are usually site-specific. Nature-related physical risks are often linked to Climate-related physical risks (Physical risk from climate change).

This Policy allows people to assess a safe operating space in terms of the functioning of the planet. It quantifies the resilience limits for each major geosystem process that should not be exceeded in order to avoid unacceptable global environmental change.

A set or framework of broad Targets and management principles that the organization uses for decision making. The company's planning or management decisions relating to a Materiality aspect of sustainability are implemented within the framework of a Policy. Each Policy is the responsibility of one or more defined individuals, has a defined scope and includes one or more Targets (linked to measurable objectives where appropriate). A Policy is validated and reviewed in accordance with the company's applicable governance regulations. A Policy is implemented by means of Actions or Action Plans.

Substances, vibrations, heat, noise, light or other contaminants in air, water or Soil that are harmful to human health or the environment, that may result in damage to property or impairment or interference with amenities and other legitimate uses of the environment.

The release of Pollutants into the air, water or Soil, caused directly or indirectly by human activity, which may harm human health and/or the environment or result in damage to property or impairment or disturbance of amenities and other legitimate uses.

The introduction into the Soil, whether such introduction occurs on or off a company's production site or through the use of the company's products and/or services, as a result of human activity, Substances, vibrations, heat or noise that may be harmful to human health or the environment and may result in damage to property or impairment of amenities and other legitimate uses of the environment. Soil Pollutants include inorganic pollutants, persistent organic pollutants (POPs), pesticides, nitrogen and phosphorus compounds, etc.

A clearly defined geographical area recognized, designated and managed through legal or other effective means to ensure the long-term conservation of nature and associated Ecosystem services and cultural values.

Electricity, heat, steam or cooling that the company has purchased from a third party. The term "received" refers to circumstances in which a company does not purchase electricity directly (e.g. as a tenant in a building), but receives the energy for use in the operating facilities.

Primary or secondary material used to manufacture a product.

Quality standards for Carbon credits that are verifiable by independent third parties, have publicly available requirements and project reports, ensure at least additionality, permanence, avoidance of double counting, and include rules for calculating, monitoring and verifying the project's greenhouse gas emissions.

Work-related injuries or illnesses that result in the following:
i. Death, days away from work, restricted ability to work or transfer to another job, medical treatment beyond first aid, or loss of consciousness; or
ii. a significant injury or illness that is diagnosed by a physician or other licensed health care professional, even if it does not result in death, days of incapacity, restricted ability to work or transfer to another job, medical treatment beyond first aid, or loss of consciousness.

Any process as the primary result of which Waste is put to a useful purpose within the Installation or in the wider economy by replacing other materials that would otherwise have been used to perform a particular function, or preparing the Waste to perform that function.

A recovery process by which waste materials are reprocessed into products, materials or substances either for the original purpose or for other purposes. It includes the processing of organic materials, but does not include energy recovery or processing into materials intended for use as fuel or backfill.

Promoting the ability of natural systems to self-renew with the aim of reactivating ecological processes that are damaged or depleted by human activity.

Means by which negative impacts can be counteracted or by which such impacts can be reversed. Examples: Apologies, financial or non-financial compensation, avoidance of harm through injunctions or guarantees of non-repetition, punitive sanctions (criminal or administrative penalties such as fines), restitution, restoration, rehabilitation.

Energy from renewable, non-fossil energy sources, meaning wind, solar (solar thermal and photovoltaic), geothermal, ambient, tidal, wave and other ocean energy, hydropower, and energy from biomass, landfill gas, sewage gas and biogas.

Materials derived from resources that are rapidly renewed through ecological cycles or agricultural practices so that the services provided by these and other related resources are not threatened and are preserved for the next generation.

Resources that enter the company's facilities.

Resources leaving the company's facilities.

The design, manufacture and distribution of materials and products with the aim of reusing them at their highest possible value. Eco-design and design for Longevity, Repair, Reuse, Repurposing, Disassembly and Remanufacturing are examples of ways in which the use of resources is optimized.

Any process by which products and components that are not Waste are used again for the same purpose for which they were originally intended. This may involve cleaning or minor adjustments so that they are ready for the next use without Materiality.

The area from which all surface runoff enters the sea at a single river mouth, estuary or delta via streams, rivers and possibly lakes.

Sustainability-related risks with negative financial impacts that arise in connection with environmental, social or governance issues and may have a negative impact on the company's financial position, results of operations, cash flows, access to finance or cost of capital in the short, medium or long term.

A plausible description of future developments based on a set of coherent and consistent assumptions about key drivers (e.g. technological change, prices) and relationships. It should be noted that Scenarios are not predictions or forecasts, but are used to provide an overview of the Impacts of developments and Actions.

A process for identifying and assessing possible consequences of future events under uncertain conditions.

Direct greenhouse gas emissions from sources owned or controlled by the company.

Indirect emissions from the generation of purchased or received electricity, steam, heat or cooling consumed by the company.

All Indirect GHG emissions (not covered by Scope 2) that occur in the reporting company's Value chain, both upstream and downstream. Scope 3 greenhouse gas emissions can be broken down into Scope 3 categories.

One of the 15 types of Scope 3 GHG emissions identified by the GHG Protocol's corporate standard and described in detail by the GHG Protocol's Accounting and Reporting Standard for the Corporate Value Chain (Scope 3) (adapted from the GHG Protocol's Accounting and Reporting Standard for the Corporate Value Chain (Scope 3), Glossary (2011 version)). Companies that choose to account for their Scope 3 emissions based on the indirect GHG emissions categories of ISO 14064-1:2018 may also refer to the category defined in section 5.2.4 (excluding indirect GHG emissions from imported energy) of ISO 14064-1:2018.

Confidential information within the meaning of Regulation (EU) 2021/697 of the European Parliament and of the Council establishing the European Defense Fund.

A location where one or more physical Installations are located. Where there is more than one physical Installation of the same or different owners or operators and where certain infrastructure and facilities are shared, the entire area in which the physical Installation is located may constitute a Site.

Any type of negotiation, consultation or exchange of information between representatives of governments, employers, their organizations and Workers' representatives on issues of common interest related to economic and social policy. It can take place in a tripartite process, with the government as the official party to the dialogue, or only between Workers' representatives and managers (or trade unions and employers' organizations).

The set of actions taken to reduce and prevent poverty and vulnerability throughout the life cycle.

The top layer of the earth's crust, located between the bedrock and the surface. Soil is composed of mineral particles, organic material, water, air and living organisms.

The declining ability of Soil to provide ecosystem goods and services according to the desires of its stakeholders.

The covering of Soil in such a way that the covered area is impermeable (e.g. roads). This non-permeability can have impacts on the environment, as described in Commission Regulation (EU) 2018/2026.

Mass of Pollutant emitted per mass of product manufactured. Specific load values allow a comparison of the environmental performance of installations independent of their production volumes, unaffected by mixing or dilution.

A continuous process of interaction and dialog between the company and its stakeholders that allows the company to hear, understand and respond to their interests and concerns.

Individuals or groups that influence or can be influenced by the company. There are two main groups of Stakeholders:
i. affected Stakeholders: individuals or groups whose interests are or may be affected, either positively or negatively, by the Company's activities and its direct and indirect Business relationships throughout its Value chain; and
ii. Users of Sustainability statements: Primary users of general purpose financial reporting (existing and potential investors, lenders and other creditors, including asset managers, credit institutions, insurance companies) as well as other users, including the company's business partners, trade unions and social partners, civil society, as well as non-governmental organizations, governments, analysts and academics. Some Stakeholders may belong to both groups.

All chemical elements and their compounds with the exception of the following Substances:
i. radioactive substances as defined in Article 1 of Council Directive 96/29/Euratom laying down basic safety standards for the protection of the health of workers and the general public against the dangers arising from ionizing radiation,
ii. genetically modified micro-organisms as defined in Article 2(b) of Directive 2009/41/EC of the European Parliament and of the Council on the contained use of genetically modified micro-organisms
iii. genetically modified organisms as defined in Article 2(2) of Directive 2001/18/EC of the European Parliament and of the Council on the deliberate release into the environment of genetically modified organisms.

Substances that:
i. meet the criteria set out in Article 57 and have been identified in accordance with Article 59(1) of Regulation (EC) No 1907/2006 of the European Parliament and of the Council,
ii. are classified in Part 3 of Annex VI to Regulation (EC) No 1272/2008 of the European Parliament and of the Council in one of the following hazard classes or hazard categories:
- Category 1 and 2 carcinogenicity,
- Germ cell mutagenicity categories 1 and 2,
- Reproductive toxicity categories 1 and 2,
- endocrine disruption with effects on human health,
- endocrine disruption with effects on the environment,
- persistent, mobile and toxic properties or very persistent, very mobile properties,
- persistent, bioaccumulative and toxic properties or very persistent and very bioaccumulative properties,
- Category 1 respiratory sensitization,
- Category 1 skin sensitization,
- chronically hazardous to the aquatic environment of categories 1 to 4,
- damaging to the ozone layer,
- specific target organ toxicant (repeated exposure) categories 1 and 2,
- specific target organ toxicant (single exposure) categories 1 and 2, or
iii. negative Impacts on the Reuse and Recycling of materials in the product in which it is present, as defined in the relevant Union product-specific ecodesign requirements.

Substances meeting the criteria of Article 57 of Regulation (EC) No 1907/2006 (REACH) and identified in accordance with Article 59(1) of that Regulation.

Company upstream of the organization (i.e. within the organization's Supply chain) that provides a product or service used to develop the organization's own products or services. A Supplier may have a direct (often referred to as a first-tier supplier) or indirect business relationship with the organization.

The full range of activities or processes performed by operations upstream of the organization that provide products or services used in the development and production of the organization's own products or services. This includes upstream entities with which the company has a direct relationship (often referred to as a first-tier Supplier) and entities with which the company has an indirect business relationship.

Inland waters, excluding Groundwater, as well as transitional waters and coastal waters, exceptionally including territorial waters with regard to chemical status.

Environmental, social and human rights and governance factors, including sustainability factors as defined in Article 2(24) of Regulation (EU) 2019/2088 of the European Parliament and of the Council.

The specific section of the company's management report in which the information on sustainability aspects prepared in accordance with Directive 2013/34/EU of the European Parliament and of the Council and the ESRS is presented.

Uncertain environmental, social or governance events or conditions that, if they occur, could potentially have material positive impacts on the company's business model or strategy, its ability to achieve its Targets and create value, and therefore influence its decisions and the decisions of its business partners with regard to sustainability aspects. Like any other opportunity, Sustainability-related opportunities are measured as a combination of the magnitude of Impacts and the likelihood of occurrence.

Uncertain environmental, social or governance events or conditions that, if they occur, could potentially have material adverse impacts on the company's Business model and strategy, its ability to achieve its Targets and create value, and therefore influence its decisions and the decisions of its Business relationships with respect to sustainability aspects. Like any other risk, Sustainability-related risks are a combination of the magnitude of impact and the likelihood of occurrence.

The impacts that the company has or could have on the environment and people as a result of its activities or business relationships, including impacts on their human rights. Impacts can be actual or potential, negative or positive, short-, medium- or long-term, intended or unintended, and reversible or irreversible. Impacts indicate the company's negative or positive contribution to sustainable development.

Risks that result from the failure of an entire system rather than the failure of individual parts of it. They are characterized by low-threshold tipping points, which in combination indirectly lead to major failures, cascading interactions of physical risks and transition risks (contagion), in that one loss triggers a chain of further losses, resulting in systems being unable to regain their equilibrium after a shock. An example of this is the loss of an important species (e.g. sea otters), which play a crucial role in the community structure of ecosystems. When sea otters were hunted to the point of extinction in the 1900s, coastal ecosystems collapsed and biomass production declined significantly.

Measurable, results-oriented and time-bound targets that the company aims to achieve in relation to Material Impacts, Risks or Opportunities. They can be set voluntarily by the company or result from legal requirements for the company.

Endangered species, including flora and fauna, listed in the European Union Red List or the IUCN Red List, as referred to in Annex II Section 7 of Commission Delegated Regulation (EU) 2021/2139.

Initiatives taken by the company to maintain and/or improve the skills and knowledge of its own workforce/own workers. This can include various methods, e.g. on-site training and online training.

A specific action plan adopted by the company in the context of a strategic decision that addresses the following:
i. a policy Targets; and/or
ii. a company-specific action plan that is organized as a structured set of Targets and Actions and is linked to a key strategic decision, a Materiality change to the Business model and/or particularly important Actions and allocated resources.

An aspect of a company's overall strategy that sets out the company's Targets, Actions and Resources for its transition to a low-carbon economy, including actions such as reducing its greenhouse gas emissions towards the goal of limiting global warming to 1.5°C and achieving carbon neutrality.

Risks arising from a mismatch between an organization's or investor's strategy and management and the changing regulatory, political or social environment in which it operates. Developments aimed at ending or reversing damage to climate or nature, such as government actions, technological breakthroughs, market changes, litigation and changing consumer preferences, can all cause or alter transition risks.

Users of Sustainability statements are primary users of general financial reporting (existing and potential investors, lenders and other creditors, including asset managers, credit institutions, insurance companies) as well as other users, including the company's business partners, trade unions and social partners, civil society and non-governmental organizations, governments, analysts and academics.

The full range of activities, resources and relationships associated with the company's business model and the external environment in which it operates. A Value chain encompasses the activities, resources and relationships that the company uses and relies on to create its products or services from conception through delivery and consumption to end of life. Relevant activities, resources and relationships include the following:
i. those within the company's own operations, e.g. human resources,
ii. those along its supply, marketing and distribution channels, e.g. procurement of materials and services and sale and delivery of products and services, and
iii. the financial, geographic, geopolitical and regulatory environment in which the company operates.
The Value chain includes actors that are upstream and downstream of the company. An upstream actor provides products or services that are used in the development of the company's own products or services (e.g. suppliers). Companies that are downstream of the company receive products or services from the company (e.g. distributors, customers).
In ESRS, the term "Value chain" is used in the singular, although it is recognized that companies may have multiple Value chains.

A person working in the company's Value chain, regardless of the existence or nature of a contractual relationship with the company. The ESRS covers all workers in the company's upstream and downstream Value chain on which the company has or can have a material impact. This includes impacts associated with the company's own activities and Value chain, including through its products or services and through its Business relationships. This includes all non-'own workforce/own workers' (Own workforce/own workers' includes both persons who are in an employment relationship with the enterprise ('employees') and non-employees who are either persons who have a contract with the enterprise to provide work services ('self-employed') or persons who are provided by enterprises primarily engaged in the supply and leasing of labor (NACE code N78).

Gross wages excluding variable components such as Overtime and incentive pay and excluding bonuses unless guaranteed.

Any substance or object which its owner discards, intends to discard or is required to discard.

Order of priority in waste prevention and management:
i. Prevention,
ii. Preparation for Reuse,
iii. Recycling,
iv. other recovery (e.g. energy recovery) and
v. Disposal.

The collection, transportation, recovery and disposal of Waste, including the monitoring of these processes and the aftercare of disposal facilities and including actions undertaken by dealers or brokers.

Water which, because of its quality, quantity or the time of its occurrence, no longer has any direct value for the purpose for which it was used or for the fulfillment of which it was produced. Wastewater from one User may represent a potential supply to a User elsewhere. Cooling water is not considered Wastewater.

The volume of water brought within the boundaries of the company (or Installation) during the reporting period that is not discharged into water bodies or transferred to third parties.

The sum of Wastewater and other water that leaves the organization's boundaries and is discharged to surface water or Groundwater or transferred to third parties during the reporting period.

A Metric that indicates the relationship between a volumetric aspect of water and a unit of activity formed (products, sales, etc.).

Water and Wastewater (treated or untreated) that has been used more than once to reduce water demand before being discharged from the company's area or shared installations. This can be in the same process (treated) or in a different process within the same (shared or owned) installation or in another installation of the company (reused).

The volumetric abundance or lack of freshwater resources. Water scarcity is human-induced and is a function of the volume of human Water consumption relative to the volume of water resources in a given area. A dry region with very little water but no human Water consumption would not be considered a Water scarcity, but rather an arid region. Water scarcity is a physical, objective reality that can be measured consistently in all regions and over time. Water scarcity reflects the physical abundance of Freshwater rather than whether that water is suitable for use. For example, a region may have abundant water resources (and thus not be considered affected by Water scarcity), but have such severe pollution that its water resources are not suitable for human or ecological use.

The sum of water discharged into the company's boundaries from all sources and for all uses during the reporting period.

The term "Workers' representatives" refers to:
i. trade union representatives nominated or elected by trade unions or by members of such trade unions in accordance with national law and practice,
ii. duly elected representatives who are freely chosen by the organization's employees and who are not dominated or controlled by the employer in accordance with national laws, regulations or collective agreements, and whose duties do not include activities which in the country concerned are the exclusive preserve of trade unions, and who are not used to undermine the position of the trade unions concerned or their representatives.

Satisfactory work-life balance. Work-life balance in a broad sense includes not only compatibility with family or caring responsibilities, but also the division between time spent at work and time spent in private life over and above family commitments.

Work-related hazards may include the following:
i. physical hazards (e.g. radiation, extreme temperatures, constant loud noise, slippery floors or trip hazards, unguarded machinery, faulty electrical equipment),
ii. ergonomic hazards (e.g. improperly adjusted workstations and chairs, awkward movements, vibrations),
iii. Chemical hazards (e.g. exposure to carcinogens, mutagens, reprotoxic substances, solvents, carbon monoxide or pesticides),
iv. biological hazards (e.g. exposure to blood and body fluids, fungi, bacteria, viruses or insect bites),
v. psychosocial hazards (e.g. verbal abuse, Harassment, bullying),
vi. Hazards related to work organization (e.g. excessive workload, shift work, long working hours, night work, workplace violence).

Events arising out of or during work that lead or could lead to injury or ill health. Incidents may be due to, for example: electrical problems, explosions, fires, spill, rollover, leakage, flow, breakage, bursting, shattering, loss of control, slips, trips and falls, body movements without stress, body movements under/with stress, shock, fright, violence or harassment in the workplace (e.g. sexual harassment).
An Incident that results in injury or damage to health is often referred to as an accident. An Incident that could lead to injury or ill health but where no injury or ill health occurs may be referred to as a 'near miss'.