The company must disclose an overview of the information provided in its Sustainability statement on the due diligence process.

The Targets of this disclosure requirement is to provide a clear understanding of the company's due diligence process with regard to sustainability aspects.

The overview provided by the company should cover the main aspects and steps of the due diligence process related to general and topic-specific disclosure requirements under the ESRS. This overview should explain how and where the key aspects and steps of the due diligence process are included in the Sustainability statement to reflect the company's actual due diligence practices.

This disclosure requirement does not include specific behavioral requirements regarding due diligence actions and does not change or expand the role of Administrative, management and supervisory bodies as required by other legislation or regulations.

The overview required under paragraph 30 may be in the form of a table. This table should align the key elements of due diligence for both human and environmental impacts with the relevant information in the company's Sustainability statement.

The company can add additional columns to the table to clearly present the disclosures related to impacts on people and/or the environment. This is particularly useful when multiple disclosures contain information on the same due diligence step.

Key references to the international instruments, such as the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises, that relate to the core elements of the due diligence process are listed in Chapter 4 of ESRS 1.

The following table provides an overview of how the company implements the core elements of due diligence for people and the environment and where these are presented in the Sustainability statement.