25 The company shall describe the processes it has in place to ameliorate or participate in the amelioration of adverse impacts on Affected Communities associated with the company, and the channels available for Affected Communities to raise and have concerns addressed.

26 The purpose of this disclosure requirement is to provide an understanding of the formal means by which Affected Communities can directly communicate their concerns and needs to the company and/or by which the company supports the availability of such channels (e.g. Grievance mechanisms) in the workplace of its own workforce/own workers, and how follow-up is conducted with these workers on the issues raised and on the effectiveness of these channels.

27 The company explains the following:

28 The company discloses whether and how it determines that Affected Communities are aware of and trust these structures or procedures to communicate and have their concerns or needs addressed. In addition, the company indicates whether it has policies in place to protect individuals against retaliation. If such information has been disclosed in the ESRS G1-1, the company may refer to this information.

29 If the company is unable to provide the above required information because it has not established a channel for communicating concerns and/or does not support the availability of such a channel in its business relationships, it shall so indicate. It may indicate a timeframe within which it intends to implement such channels or procedures.

AR 17 In fulfilling the requirements of the ESRS S3-3 disclosure requirement, the company may be guided by the content of the United Nations Guiding Principles on Business and Human Rights and the OECD Guidelines for Multinational Enterprises, which focus on remediation and Grievance mechanisms.

AR 18 Channels through which concerns or needs may be raised include Grievance mechanisms, hotlines, dialog processes or other means through which Affected Communities or their Legitimate representatives may raise concerns or needs regarding Impacts that the company is expected to address. This may include channels provided directly by the company, in addition to other mechanisms that the company may use to gain insight into the management of impacts on communities, such as compliance audits. If the company relies solely on information about the existence of such channels provided through its Business relationships to fulfill this requirement, it may so indicate.

AR 19. to provide greater insight into the information covered by ESRS S3-3, the entity may explain whether and how communities that may be affected have access to channels at the level of the entity by which they are affected in relation to each Impact materiality. Relevant insights include information on whether Affected Communities have access to channels in a language they understand and whether they have been consulted in the design of such channels.

AR 20 Third party mechanisms may include those operated by government, NGOs, industry associations and other collaborative initiatives. The company may indicate whether these are accessible to all Affected Communities potentially or actually affected by the company's Impact materiality, or persons or organizations acting on their behalf or otherwise having knowledge of the adverse Impacts.

AR 21. with respect to the protection of individuals using the anti-retaliation mechanisms, the company may describe whether it will treat grievances confidentially and uphold privacy and data protection rights; and whether the mechanisms are to be used anonymously (e.g., through third party representation).

AR 22 When disclosing practices related to providing and facilitating remediation for Indigenous peoples, the relevant information includes whether and how the company has taken into account their customs, traditions, rules and legal systems.

AR 23 If the company indicates the extent to which it has knowledge of and trust in these channels by the affected communities, the company can provide relevant and reliable data on the effectiveness of these channels from the perspective of the affected communities. Examples of sources of information include surveys of members of communities that have used such channels and their satisfaction with the process and results.

AR 24 In describing the effectiveness of the channels through which Affected Communities may raise concerns, the company may be guided by the following questions based on the "Effectiveness Criteria for Non-Discriminatory Grievance Mechanisms" as set out in the United Nations Guiding Principles on Business and Human Rights (in particular Principle 31). The following considerations can be applied to individual channels or to a collective system of channels:

We are actively committed to improving our ability to identify and mitigate negative impacts on communities affected by our activities. By engaging with local contacts, we can regularly collect feedback and complaints at site level, especially during the implementation of projects. To this end, we use various methods such as public information events, open forums and mailboxes to continuously record and process concerns. In addition, our whistleblower hotline enables all affected persons to confidentially report inappropriate or illegal behavior. Further information on our hotline and the protection of whistleblowers from retaliation can be found in chapter G1.

We have developed tailored solutions for different markets to address concerns from local communities and provide remediation where necessary. In particular, in cases where fishermen have been impacted by the construction and operation of our Installations, we have taken actions to provide proportionate compensation. Going forward, our efforts to establish a consistent standard for community feedback and grievance management will help to strengthen and systematize our processes for receiving, handling and resolving complaints and providing redress.