12. the entity shall disclose its policies for managing its material impacts on Affected Communities and the associated Material risks and Opportunities.

(13) The objective of this disclosure requirement is to provide an understanding of the extent to which the entity has policies in place to address the identification, assessment, management and/or improvement of material impacts specifically on affected communities, as well as policies that address Material risks or opportunities associated with affected communities.

14. the disclosures required under paragraph 12 shall include information on the policies the company has in place to manage its Material Impacts, Risks and Opportunities in relation to Affected Communities in accordance with the ESRS 2 MDR-P Approaches to Addressing Material Sustainability Aspects. In addition, the company discloses whether these policies cover specific or all Affected Communities.

15 The company discloses any specific provisions of its policy to prevent and manage impacts on Indigenous peoples.

16. the company describes its human rights policy commitments (119) relevant to Affected Communities, including processes and mechanisms for monitoring compliance with the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work or the OECD Guidelines for Multinational Enterprises. In its disclosures, it focuses on the aspects relevant to the following (120) and its general approach to them:

17 The company shall indicate whether and to what extent its policies in relation to Affected Communities are consistent with internationally recognized standards relevant to Affected Communities and in particular Indigenous peoples, including the United Nations Guiding Principles on Business and Human Rights. The company shall also indicate the extent to which cases of non-compliance with the UN Guiding Principles on Business and Human Rights, the ILO Declaration on Fundamental Principles and Rights at Work or the OECD Guidelines for Multinational Enterprises involving Affected Communities have been reported in its own operations or in its upstream and downstream Value chain and, where applicable, the nature of these cases (121).

18 The policy may take the form of a stand-alone policy on communities or may be included in a broader document such as a code of ethics or a general sustainability policy that the company has already reported under another ESRS. In these cases, the company shall provide a specific cross-reference to indicate the aspects of the Policy that meet the requirements of this disclosure requirement.

AR 9 The description shall include the key information necessary for a true and fair view of the policies in relation to Affected Communities; to this end, the company shall consider whether it should provide explanations of material changes made to adopted policies during the reporting year (such as new or additional approaches to inclusion, due diligence and remediation).

AR 10 When reporting on the compliance of its policies with the United Nations Guiding Principles on Business and Human Rights, the company shall consider that the Guiding Principles refer to the International Bill of Human Rights, consisting of the Universal Declaration of Human Rights and its two implementing covenants, the United Nations Declaration on the Rights of Indigenous Peoples, the Convention concerning Indigenous and Tribal Peoples in Independent Countries (ILO No. 169) and its underlying core conventions, and may report on compliance with these instruments.

AR 11 The company can explain the ways in which it communicates its policies to the individuals, groups of people or companies to whom they are relevant, either because they are expected to implement them (e.g. company employees , contractors and suppliers ) or because they have a direct interest in their implementation (e.g. Own workforce/own workers, investors). It may specify means and channels of communication (e.g. flyers, newsletters, dedicated websites, social media, face-to-face interactions, Workers' representatives) to ensure that the Policy is accessible and that the different audiences understand its Impacts. The company may also explain how it identifies and removes potential barriers to dissemination, e.g. by translating into relevant languages or using graphical representations.

AR 12 When disclosing serious human rights-related issues and incidents involving affected communities, the company shall consider any litigation related to land rights and the voluntary and informed prior consent of Indigenous peoples

Responsibility towards Affected Communities and Human Rights

Our Supplier Code of Conduct clearly states that the land rights of communities, especially Indigenous peoples and local communities, must be respected. All negotiations on land use and land transfers must be conducted in accordance with the principles of free, prior and informed consent, transparency and disclosure of contracts. Suppliers must provide evidence of the legal right to use the land upon request.

In addition, we encourage our suppliers to work with local communities to promote social and economic development and contribute to the long-term sustainability of the regions concerned. Our commitment to respecting human rights and engaging with affected communities is anchored in our sustainability guidelines, global human rights policy and stakeholder engagement policy.

Particular attention is paid to respecting the rights of Indigenous peoples and vulnerable groups in accordance with international standards, the safety and protection of human rights and environmental defenders, and early dialog with local communities to understand their perspectives and the Impacts of our activities. Our business partners are required to take actions to protect these rights holders and ensure their freedom of expression.