15 The company shall disclose its actions related to water and Marine resources and the resources allocated to their implementation.

16 The purpose of this disclosure requirement is to provide an understanding of the key actions taken and planned to achieve the Targets and targets of the Policies related to Water and Marine resources.

17 The description of Actions and resources follows the principles set out in the ESRS 2 MDR-A Actions and resources related to key sustainability aspects. In addition to the ESRS 2 MDR-A, the company may indicate to which level in the remedial action hierarchy the Actions

18. and means can be assigned:

19. the company defines actions and resources in relation to Areas at water risk, including Areas of high-water stress.

AR 19. in providing the information required by paragraph 15, the company shall consider the actions or action plans that contribute to addressing the identified Material Impacts, Risks and Opportunities. Useful guidance is provided by the Alliance for Water Stewardship (AWS).

AR 20 As water and Marine resources are shared resources that may require collective actions or action plans involving other stakeholders, the company may provide information on these specific collective actions, including information on other parties (competitors, suppliers, retailers, customers, other business partners, local communities and authorities, government agencies, etc.), as well as specific information on the project, its specific contribution, sponsors and other participants.

AR 21 When providing information about capital expenditures, the company may consider expenditures related to, for example, stormwater treatment, pipelines, or machinery to manufacture new products with low Water consumption.

Recording and reporting Water consumption

In order to comprehensively analyze our Water consumption and implement targeted improvements, we plan to gradually introduce systems for recording and reporting in all our Installations located in water-prone regions by 2027. Based on this data and in line with industry standards, we will develop site-specific water management plans. These plans will include commitments to reduce fresh water consumption where economically and technically feasible. The plans will be updated annually and embedded in an overarching global strategy to reduce Water consumption.

Actions for water management

Recognizing that climate change and differing regional priorities are increasing pressure on water resources, we are implementing individual water management plans for sites in water-prone regions by 2030. These plans take into account the specific circumstances of each site and set Targets to reduce freshwater consumption. They also aim to promote dialogue with local stakeholders to ensure the sustainable use of water resources and minimize local Risks. The plans, which are reviewed annually, are intended to enable continuous improvements and promote innovative approaches to the protection and conservation of water resources. This includes Nature-based solutions that take into account the link between water and biodiversity.

Equitable use of water resources

Water is a common resource that should be shared fairly between all local stakeholders. We are actively committed to raising awareness of water conservation measures and promoting a collaborative approach to tackling water challenges. Through regular exchanges with local stakeholders, we ensure that available water resources are shared fairly. Where possible and regulated by approval processes, we make surplus water resources, for example from drainage measures in quarries or from the collection of rainwater, available to the local community.