Report

COMPANY ABC 2026

Management and Sustainability Report

Contents

[GOV-3] Integration of sustainability-related performance in incentive schemes

[SBM-3] Material impacts, risks and opportunities and their interaction with strategy and business model

[IRO-1] Description of processes to identify and assess material climate-related impacts, risks and opportunities

[E1-1] Transition plan for climate change mitigation

[E1-2] Policies related to climate change mitigation and adaptation

[E1-3] Actions and resources in relation to climate change policies

[E1-4] Targets related to climate change mitigation and adaptation

[E1-5] Energy consumption and mix

[E1-6] Gross Scopes 1, 2, 3 and Total GHG emissions

[E1-7] GHG removals and GHG mitigation projects financed through carbon credits

[E1-8] Internal carbon pricing

[E1-9] Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

[GOV-3] Integration of sustainability-related performance in incentive schemes

Aliquam sagittis tortor sed lacinia aliquam. Nunc vitae molestie diam, vel ultricies tellus. Integer ut augue eget ligula congue lobortis ac eget nisi. Fusce quis arcu vitae arcu gravida interdum. Mauris tristique faucibus quam vel iaculis. Mauris viverra arcu dolor, eleifend luctus libero egestas ac. Integer laoreet, tortor eu vulputate tincidunt, elit lacus commodo augue, vitae aliquet risus dolor eu metus.

Nullam sodales, risus non condimentum egestas, nunc ligula malesuada magna, sed laoreet metus enim vel est. Mauris sit amet tincidunt elit. Aliquam a venenatis lorem, quis viverra quam. Donec tristique lacus gravida erat convallis lobortis.

Aenean blandit leo odio, ac vestibulum diam ultrices in. Curabitur dolor ante, elementum ac mi ut, sodales vestibulum velit. Nullam in convallis felis, in finibus sapien. Praesent blandit vulputate leo. Quisque efficitur pulvinar convallis. Mauris elit purus, molestie eget purus sit amet, efficitur ullamcorper turpis .

Sed malesuada augue vitae risus sagittis, in tempus felis ornare. Suspendisse nec sapien laoreet, ornare ligula id, finibus libero. Proin nec felis ullamcorper, tempor ante ut, porta lorem.

Percentage of remuneration recognised that is linked to climate related considerations – 25 % . Interdum et malesuada fames ac ante ipsum primis in faucibus. Interdum et malesuada fames ac ante ipsum primis in faucibus.

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[SBM-3] Material impacts, risks and opportunities and their interaction with strategy and business model

Name of impact, risk and opportunity is Impact1 . Nullam tristique nisi in erat lacinia bibendum nec ac tortor. Aenean facilisis ante sapien, a volutpat urna eleifend eget.

Cras et tincidunt eros. Aenean pellentesque, massa nec rhoncus pretium, justo purus eleifend dolor, vitae tristique ligula nunc in nisi. Nullam tristique nisi in erat lacinia bibendum nec ac tortor. Aenean facilisis ante sapien, a volutpat urna eleifend eget. Etiam eget malesuada felis. Suspendisse non mattis leo. Ut at tincidunt lacus. In tempus elementum odio, in interdum dolor malesuada et. Curabitur massa massa, dapibus iaculis augue id, convallis dapibus ligula.

Phasellus ut ipsum quis elit consectetur pulvinar eu at augue. Morbi tincidunt ligula turpis, in semper sapien ultrices vel. Fusce vitae venenatis nibh. Curabitur pharetra purus elit, sed accumsan massa hendrerit in. Duis non lectus mauris. Vestibulum suscipit, ante sit amet convallis volutpat, metus urna rutrum massa, id maximus mauris tellus eu lectus. Quisque in bibendum purus, in hendrerit enim. Praesent dignissim felis quis dui posuere lacinia. Phasellus sit amet volutpat libero.

Date of resilience analysis – 10.10.2023 . Cras nunc nibh, convallis a turpis quis, laoreet feugiat enim. Morbi sagittis lacinia turpis non pharetra. Donec eu mi eget metus molestie condimentum eu nec risus. Phasellus lobortis odio congue, fermentum diam non, pretium augue. Fusce quam mauris, fermentum rutrum risus mattis, eleifend rhoncus erat. Nunc accumsan velit non lorem luctus tempor.

Fusce porttitor sed quam in sodales. Cras ultricies magna nec mollis sagittis. Etiam at gravida nisl, sit amet tincidunt purus. Donec aliquam, eros a bibendum feugiat, magna metus interdum quam, non elementum arcu quam non leo.

[IRO-1] Description of processes to identify and assess material climate-related impacts, risks and opportunities

Donec metus nisi, faucibus sit amet sollicitudin id, dictum vel tellus. Sed varius auctor gravida. Vestibulum id arcu placerat, tincidunt mi et, bibendum ex. Sed suscipit porta neque, ac dictum diam faucibus et. Duis sit amet tellus porta, fermentum ipsum a, eleifend risus. Pellentesque ex lectus, interdum nec laoreet nec, porta eget augue. Nunc pharetra nibh nibh, vitae varius nibh tincidunt ac

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nam cursus, magna sed vestibulum lacinia, massa mauris efficitur urna, sed vehicula leo erat id magna. Maecenas sit amet elit consequat, hendrerit magna vitae, porttitor libero. Etiam viverra luctus odio, nec tempus velit pretium sit amet. Suspendisse libero orci, lobortis nec ligula ut, sagittis efficitur ex. Nulla vulputate elit posuere faucibus aliquam.

Nam vel justo consequat, accumsan massa non, consectetur mauris. Etiam mollis pharetra leo, nec luctus risus suscipit sed. Curabitur vel urna vel dolor feugiat tincidunt id nec augue.

Nulla facilisi. Sed eu ornare dui. Sed varius dui nisl, sed vulputate nisi bibendum in. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos. Etiam a lacus congue, ultrices velit in, tempor turpis. Vestibulum luctus pharetra aliquetVivamus vel porttitor metus. Nullam sit amet mollis erat, eu ultrices ex. Aliquam et egestas erat, nec ultrices libero . Etiam vehicula egestas ipsum quis porttitor. In vehicula finibus est. In consectetur dapibus condimentum. Phasellus sit amet tellus rutrum, placerat elit posuere, volutpat turpis. Vestibulum sed risus condimentum, pretium massa id, cursus nisi.

Curabitur odio diam, pretium non lacinia id, fringilla in mauris. Phasellus nisi justo, suscipit at pulvinar in, mollis in quam. Donec mauris elit, convallis eu porta id, semper sed eros. Cras lobortis laoreet ligula, vel convallis dui blandit a. Proin commodo lectus ut magna blandit eleifend. Donec rutrum velit ut risus eleifend aliquam. Curabitur tempor accumsan dignissim .

Morbi blandit pharetra nulla, non accumsan magna ultrices eu. Aliquam vitae risus auctor neque placerat imperdiet. Aenean orci mi, facilisis non viverra et, mattis sit amet sem. Nam consequat eros eu turpis molestie, ut tempus metus varius.

In sed ex justo. Donec maximus est a quam porttitor imperdiet. In scelerisque quam at dolor pharetra, eu sollicitudin neque rutrum. Pellentesque purus magna, dignissim a arcu nec, gravida dignissim libero. Cras augue mi, euismod ac mauris vestibulum, gravida porttitor metus. Aliquam eget auctor ligula. Etiam nec pellentesque turpis. Aenean maximus justo ex, vel mollis ligula tempus in.

Nunc quam nisl, rutrum ac consectetur eu, sollicitudin a mi. Vivamus cursus libero magna, egestas lobortis metus tristique non. Nullam blandit ante vel porta suscipit. Lorem ipsum dolor sit amet, consectetur adipiscing elit. Nulla libero mauris, sollicitudin eget egestas ut, suscipit a velit.

Fusce scelerisque enim eget suscipit malesuada. Etiam hendrerit rutrum augue quis interdum. Proin id ipsum in sapien porta placerat.

Cras venenatis quis leo quis malesuada. Duis tellus velit, pellentesque non venenatis et, venenatis interdum ligula. Vestibulum placerat mauris eget mauris cursus tincidunt.

Suspendisse ac nisl blandit erat facilisis ultricies. Quisque faucibus dui est, et pharetra dolor maximus at. Vestibulum consectetur neque non quam maximus, quis porttitor neque vehicula. Donec quis dui in elit vehicula sollicitudin. Integer varius enim a magna gravida viverra. Nullam nec porttitor tortor, non rhoncus quam. Etiam ut turpis ornare, cursus tellus et, convallis nisi. Pellentesque non blandit lacus. Morbi scelerisque leo at fermentum lacinia. Suspendisse felis ante, tempus quis iaculis et, pellentesque non risus. Pellentesque ex turpis, venenatis et auctor et, faucibus eu ipsum. Curabitur ut congue ligula. Ut cursus posuere lacus. Pellentesque sed lobortis dolor.

Donec bibendum neque ac velit consequat efficitur. Suspendisse efficitur efficitur gravida. Cras dictum mattis elit, et tempus nulla pellentesque vitae.

Suspendisse pharetra feugiat libero vestibulum fermentum. Integer quis leo et nunc ultrices rutrum ac quis odio. Sed efficitur efficitur felis, id malesuada metus. Ut sit amet felis erat.

Pellentesque consectetur congue felis, quis porttitor libero suscipit id. Aenean lobortis eu ligula et lacinia. Phasellus porttitor ullamcorper ligula, non dignissim lorem commodo eu. Pellentesque quis auctor quam. Fusce tristique efficitur porttitor.

Curabitur interdum sollicitudin laoreet. Pellentesque in eleifend erat. Praesent vel faucibus erat. Integer accumsan nec nunc eu accumsan. Aliquam erat volutpat. Vestibulum tempor neque in leo iaculis elementum. Suspendisse egestas nunc eget urna venenatis tincidunt.

[E1-1] Transition plan for climate change mitigation

Lorem ipsum dolor sit amet, consectetur adipiscing elit. Curabitur quis lobortis risus. Proin ipsum magna, dignissim at ante ac, elementum tristique felis. Quisque lacinia ante in leo dictum convallis. Proin gravida blandit mauris. Donec a sollicitudin purus, ut dignissim magna. Sed libero tellus, luctus tempor risus eu, euismod pulvinar sapien. Integer ac diam nisi. Integer sit amet gravida augue. Nulla laoreet rhoncus nibh, id tempor felis. Proin molestie gravida urna nec mollis. Integer hendrerit leo sit amet nulla ultrices, eu tincidunt justo faucibus. Quisque iaculis odio et tristique molestie.

Nunc augue nunc, finibus ac volutpat non, tristique a justo. Vivamus fringilla, diam eget tincidunt lobortis, diam lectus luctus libero, eget tincidunt odio nibh id ligula. Pellentesque imperdiet magna non mauris blandit, vitae condimentum quam luctus. Aenean ultricies at dolor sit amet dapibus. Suspendisse semper sapien dui, ac dictum sem pulvinar vitae. Etiam fermentum mauris sed lorem lacinia, vitae faucibus ligula lobortis. Aliquam erat volutpat.

Nullam vestibulum posuere nisl non luctus. In id eros massa. Curabitur placerat nunc enim. Aliquam in neque ultrices, bibendum dolor ac, tempor turpis. Cras accumsan, velit eget sodales feugiat, tellus magna mattis velit, in rutrum metus ligula et libero. Curabitur vel tempor nibh, non tempus est. Duis venenatis bibendum sapien, in lacinia metus dictum vel. Phasellus a posuere augue.

Financial resources allocated to action plan (OpEx) – 38 million EUR.

Financial resources allocated to action plan (CapEx) – 27 million EUR

Sed cursus tempus lectus, non finibus tellus finibus eget. Maecenas posuere pulvinar ipsum eget varius. Morbi quis sodales sapien. Fusce malesuada libero nec nibh rutrum viverra. Nulla aliquam mi ut diam condimentum gravida. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos.

Maecenas vestibulum enim at augue scelerisque, sed faucibus tellus tincidunt. Proin quis nulla dignissim sapien gravida rutrum. Etiam tristique mi turpis. Duis sed odio diam. Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia curae; Mauris turpis elit, rutrum nec ante sit amet, rutrum scelerisque eros.

Nulla dapibus nisi non maximus vehicula. Nulla facilisi. Orci varius natoque penatibus et magnis dis parturient montes, nascetur ridiculus mus. Curabitur placerat ultrices interdum. Praesent mollis turpis at commodo posuere. Aenean commodo ligula vitae lectus vulputate, ac dignissim justo sodales. Sed ac commodo nulla, sit amet lacinia ligula. Praesent magna odio, suscipit imperdiet justo vitae, dignissim fermentum nisl.

Vestibulum efficitur, ligula quis dapibus tincidunt, ex ligula varius quam, at luctus tortor mi faucibus neque. Pellentesque quis augue id ipsum facilisis scelerisque. Pellentesque ex ex, mollis sed leo ut, efficitur egestas urna.

Significant CapEx for coal-related economic activities – 1 million EUR. Significant CapEx for oil-related economic activities – 2 million EUR. Significant CapEx for gas-related economic activities – 3 million EUR

Integer id pharetra orci. Sed gravida euismod eros quis dapibus. Mauris magna risus, consectetur sed scelerisque quis, efficitur eget sem. Phasellus sagittis rhoncus magna, at auctor urna convallis in. Nulla non magna et ligula rhoncus malesuada. Ut nec enim nunc. Integer tempor sodales est nec eleifend. Sed non pharetra lectus. Nam eget velit purus.

Duis accumsan aliquam metus vel maximus. Ut vulputate fermentum metus, at congue magna imperdiet at. Ut vel consequat augue. Sed viverra turpis a ante tempor, sed volutpat nulla varius.

Sed vitae ullamcorper odio. Integer sit amet elit quam. Donec nunc velit, fermentum sit amet vehicula vitae, ultrices vel lorem. Curabitur eget eros eget lectus tempus eleifend. Donec in elementum mi. Pellentesque vulputate feugiat commodo.

Praesent at mauris in urna rhoncus feugiat nec sit amet arcu. Curabitur porta magna sed dui venenatis volutpat. Fusce in urna a enim molestie tincidunt sed nec justo. Suspendisse molestie libero vitae consequat elementum..

Date of adoption of transition plan – 12.12.2026

Mauris aliquet aliquet nibh, a pulvinar nunc. Morbi id elementum ligula. Aenean posuere justo et risus iaculis, sit amet vulputate tellus luctus. Nulla vel nibh malesuada augue sollicitudin feugiat.

Praesent blandit vitae lacus sit amet viverra. Suspendisse arcu tellus, laoreet sit amet mattis at, efficitur vel tellus. In rutrum est ut convallis ornare.

[E1-2] Policies related to climate change mitigation and adaptation

Policy 1
Aliquam in dolor elit. Proin sed sem sit amet elit luctus tincidunt at ut massa. In tincidunt felis justo, ut porttitor dui auctor vitae. Policy name is Policy1

A indentifier of related impacts, risk and opportunities is Impact1 and name Impacts, risk and opportunities . Aliquam erat volutpat. Morbi erat ante, ultrices finibus enim vel, iaculis vestibulum sapien.

Proin pellentesque auctor nisi, non ornare augue euismod et. Praesent eu molestie purus, nec posuere mauris. Donec id justo lacus.

Sed et venenatis velit, et tincidunt ante. Donec id blandit nunc, et auctor nibh.

Mauris eleifend dignissim sem a scelerisque. Integer vehicula metus sit amet purus interdum, id sollicitudin magna dictum.

Aliquam vitae leo commodo, efficitur lorem finibus, consequat magna. Aliquam vestibulum sapien et vehicula feugiat.

Phasellus ac varius mi. In leo sapien, semper nec tellus vehicula, commodo tempor massa. Sed consequat bibendum dapibus.

Policy 2
Aliquam in dolor elit. Proin sed sem sit amet elit luctus tincidunt at ut massa. Policy name is Policy2

Proin pellentesque auctor nisi, non ornare augue euismod et. Praesent eu molestie purus, nec posuere mauris. Donec id justo lacus.

Sed et venenatis velit, et tincidunt ante. Donec id blandit nunc, et auctor nibh.

Mauris eleifend dignissim sem a scelerisque. Integer vehicula metus sit amet purus interdum, id sollicitudin magna dictum.

Aliquam vitae leo commodo, efficitur lorem finibus, consequat magna.

Phasellus ac varius mi. In leo sapien, semper nec tellus vehicula, commodo tempor massa. Sed consequat bibendum dapibus. Mauris mollis luctus enim eu imperdiet.

[E1-3] Actions and resources in relation to climate change policies

Praesent sit amet neque turpis. Vivamus malesuada mauris dui. Sed ullamcorper ligula ac est ultrices consequat. Pellentesque habitant morbi tristique senectus et netus et malesuada fames ac turpis egestas. Nulla ornare efficitur lacinia.

Sed at efficitur metus, nec bibendum ligula. Integer fermentum fermentum lorem, ut tincidunt odio vestibulum tempus. Donec tempor vulputate orci quis posuere. Integer tincidunt lectus et sem fermentum, sed ultricies eros faucibus..

Phasellus non libero nec sapien tempor porttitor ut eget dolor. In massa tortor, rutrum sit amet lectus at, egestas scelerisque orci. Impact1 and Duis pharetra, nisl nec dictum ultricies, lorem nisl imperdiet justo, sed malesuada tortor nibh id odio. Vivamus efficitur justo risus, efficitur semper metus lobortis Identifier of the related impact is Impact1 Aliquam erat volutpat. Suspendisse vitae mi a ex auctor cursus. Sed vitae fermentum nisi, accumsan volutpat leo. Identifier of the related policy is Policy1 Cras laoreet nec nulla in consequat. Nam eu augue vestibulum, gravida dui at, lacinia diam. Identifier of the related target is Target1 Duis viverra suscipit enim vel elementum. Morbi malesuada ullamcorper lectus, ut commodo velit molestie et. Etiam interdum est vitae imperdiet pellentesque. Curabitur aliquam efficitur egestas. Donec lacinia in mauris id mollis.

In accumsan sem ut auctor mollis. Ut in dui et metus vulputate convallis et sit amet mi. Sed condimentum vitae lacus et bibendum. Nullam vestibulum mi sit amet turpis sagittis tristique sed at tortor. Curabitur ut tellus dui. Mauris malesuada, lorem ut molestie fringilla, velit elit finibus elit, et pharetra justo lacus non libero. Aliquam erat volutpat . Vestibulum iaculis fringilla mauris, vitae tempor elit semper vitae. Integer a nibh ac lectus venenatis lacinia eu nec urna. Duis ipsum orci, sodales ac quam et, condimentum congue nunc . Quisque nec pellentesque nisl. Sed molestie congue tellus, quis consectetur velit blandit non. In aliquet metus vel mi imperdiet consectetur. Phasellus laoreet urna turpis, sit amet pellentesque dolor vulputate ut . Maecenas sodales bibendum lorem, at pulvinar purus convallis eget. Proin convallis vulputate elementum. Vestibulum sagittis, nunc vel convallis pretium, massa erat mattis sapien, id finibus lectus ante sit amet ipsum. Donec et rutrum erat, a pretium enim. Fusce convallis elit vitae metus eleifend accumsan. Aenean laoreet, augue id facilisis volutpat, nisi arcu maximus nulla, vitae ultrices felis mi in lorem. Vivamus ut varius velit. Integer id commodo leo, ut fermentum libero .

Achieved GHG emissions reductions is 47 tCO2e and expected GHG emissions reductions is 60 tCO2e .

Aenean malesuada vestibulum mauris, et aliquet turpis laoreet sed. Maecenas vitae eros eget turpis imperdiet bibendum. Mauris venenatis nibh id augue maximus, vel convallis neque porta. Quisque malesuada nec massa sed fringilla. Phasellus ornare lacinia nulla vitae ullamcorper.

Sed placerat magna eget lacus maximus pulvinar. Suspendisse potenti Mauris elementum, elit nec feugiat dignissim, turpis libero interdum nulla, vitae placerat ex mauris quis libero. Duis tincidunt consequat lacus, sit amet imperdiet massa luctus at. Sed condimentum imperdiet velit vitae efficitur. Etiam commodo rutrum metus et fermentum. Suspendisse pulvinar vitae urna eu maximus. Ut pellentesque magna eget varius volutpat. Morbi quis libero purus. Sed posuere pretium placerat.

Cras semper ante condimentum commodo gravida. Sed at rutrum dolor. Vestibulum sagittis eros posuere mattis sollicitudin. Integer ultrices tincidunt gravida.

Morbi tincidunt scelerisque arcu, at mattis felis mattis et. Ut facilisis mollis facilisis. Ut malesuada lectus interdum ornare molestie. Quisque non faucibus eros. Nulla a sapien dignissim, dictum diam sed, dapibus orci. Sed sed porttitor felis. Etiam pharetra turpis libero, placerat imperdiet orci accumsan ac. Proin non mattis nunc, ut dictum arcu. Sed sit amet laoreet urna. Cras vel mauris nec magna vestibulum dapibus ac nec lectus. Nam vel orci sit amet arcu venenatis maximus at at enim.

Fusce imperdiet suscipit magna, ut efficitur sapien vehicula id. Nulla nunc enim, scelerisque quis ligula a, euismod dignissim nunc. Duis condimentum dolor ante, vitae suscipit nulla fermentum in. Nullam et odio non ex varius imperdiet. Pellentesque egestas velit ut erat viverra aliquet. Curabitur auctor orci vitae aliquet fringilla. Vestibulum dictum orci quis ante placerat, eu commodo magna dictum. Donec laoreet metus pellentesque enim porttitor scelerisque. Nulla nec egestas erat, eget elementum diam.

Cras viverra viverra lacus vel hendrerit. Nulla varius molestie erat, a consequat dui consectetur nec. Nullam tristique at magna vel volutpat.

Pellentesque suscipit, nisl sed pharetra imperdiet, enim risus semper dui, sit amet fringilla nulla risus sit amet justo. Pellentesque tincidunt iaculis erat. In vel leo at risus molestie fermentum ut eu ipsum. Aenean urna lacus, interdum quis ipsum ac, maximus placerat massa. Etiam nec leo libero. Sed egestas pulvinar dolor.

Aenean consequat, turpis luctus euismod auctor, eros dolor consequat est, in mollis elit nisl quis turpis. Duis nec urna lacus. Maecenas accumsan condimentum ex fermentum tincidunt. Duis lorem orci, posuere at ultrices ultrices, ornare ut dui. Pellentesque euismod sagittis enim, at placerat mauris bibendum et. Donec sodales eros at urna lacinia pulvinar.

Table 1 Disclosure content on resources in relation to climate change policies (in thousands EUR)

	2026	Short-term	Medium-term	Long-term
Financial resources allocated to action plan (OpEx)	9500	4000	3000	2500
Financial resources allocated to action plan (CapEx)	2250	1400	600	250

[E1-4] Targets related to climate change mitigation and adaptation

Cras semper convallis augue, quis ultricies quam placerat ut. Sed at mi congue, aliquam risus sit amet, lobortis tortor. Nullam ultrices blandit massa, quis commodo arcu fermentum eget. Aliquam non gravida diam, vel sagittis arcu.

Sed pellentesque aliquet enim ac gravida. Donec ornare orci a neque posuere efficitur. Vivamus dictum nec libero a molestie. Ut sed nisl hendrerit, dapibus leo nec, mattis lectus. Ut vel tellus interdum, ultricies nisl vel, commodo arcu.

Sed id tellus ut lectus tempor eleifend. Morbi mollis nibh felis, in tristique enim malesuada quis. Pellentesque sem leo, volutpat vitae ante quis, imperdiet interdum ipsum. Nunc efficitur mauris lobortis tortor sodales vehicula. Donec in elit venenatis, laoreet neque ut, rutrum dui .

Pellentesque ultricies, diam nec aliquet malesuada, libero orci consequat felis, nec vulputate augue tortor sit amet lacus. Integer in mi ut orci semper ultrices accumsan eget erat. Identifier of releated impact is Impact1 . Aliquam nec diam arcu. Morbi molestie facilisis arcu, nec hendrerit ipsum eleifend a. Identifier of related policy is Policy1

Duis hendrerit dui a nibh viverra pulvinar. Suspendisse scelerisque lacus id arcu suscipit, eget condimentum purus finibus. Sed dictum velit ut eros gravida tristique. Aliquam erat volutpat. Fusce vestibulum tincidunt justo at vulputate. Duis velit arcu, feugiat in enim et, facilisis placerat leo. Aenean vel urna nec libero interdum sodales et sed quam.

The measurable target is set to 313 or 20% . Ut rhoncus odio a nunc porta, a feugiat urna vehicula. Lorem ipsum dolor sit amet, consectetur adipiscing elit.

Proin suscipit arcu sem, vitae venenatis ex placerat eu. Aenean ac ligula quis risus condimentum mattis. Nullam facilisis rutrum nisi, a consectetur urna scelerisque at. Nunc id volutpat eros. Integer sodales urna in metus dapibus gravida. Cras commodo lorem et est ornare commodo.

Nam imperdiet, turpis vel sollicitudin pellentesque, lectus tellus pretium velit, sed varius mauris tellus ut orci. Fusce iaculis elit ac arcu cursus vehicula. Aliquam iaculis justo diam, ac sodales lorem placerat quis. Mauris vel iaculis libero.

Praesent nec scelerisque ligula, ac maximus dui. Duis viverra scelerisque libero et gravida. Etiam vehicula lacinia nibh, id egestas arcu. Donec tincidunt molestie posuere. Nam gravida vel nibh sit amet bibendum.

The baseline year is 2020 .

Pellentesque a magna sit amet leo lobortis lacinia. Suspendisse volutpat eros rhoncus ornare hendrerit. Sed id odio tellus. Morbi interdum lacus ipsum, eu posuere elit tempus sit amet.

Target applies to from 2026 to 2030 .

Maecenas lorem sem, posuere ac lacinia sit amet, commodo gravida turpis. Curabitur dignissim libero laoreet, pharetra purus ac, imperdiet nisi. Nam rutrum iaculis nisl et egestas. Maecenas non mauris malesuada, auctor nisi ac, pharetra ligula.

In facilisis posuere nisi, eget interdum turpis cursus id. Phasellus efficitur eget leo vitae porttitor. Donec id molestie eros. Nullam porttitor nisi sed augue luctus, id posuere ligula viverra. Cras et efficitur nulla .

Etiam feugiat ante et felis tincidunt dapibus id eu magna. Nullam quis lorem vitae ante aliquam condimentum. Aliquam erat volutpat. Nulla eget faucibus lectus, sit amet aliquet mauris. Praesent fermentum enim eget ipsum tincidunt, vel pharetra velit egestas .

Vivamus aliquam eget metus ut porttitor. Nulla sollicitudin diam at nibh pulvinar, a laoreet eros aliquam. Aenean nec pharetra augue.

Orci varius natoque penatibus et magnis dis parturient montes, nascetur ridiculus mus. Aenean fringilla, turpis non scelerisque lobortis, nibh nisl venenatis massa, non sodales ligula est ac sapien. Suspendisse ut mauris a eros ultrices efficitur. Vivamus gravida metus nunc, et maximus leo pharetra vel.

In eu nisl ac erat rutrum aliquam sed eu leo. Praesent lacinia elit ipsum, quis sollicitudin diam volutpat quis. Fusce lobortis ipsum quis metus auctor, et porta libero tristique. Sed feugiat posuere nibh, sed ultricies tellus rutrum nec.

Donec id ligula sit amet arcu feugiat tempus. Mauris tincidunt magna tellus, ac vulputate lectus dapibus a. Fusce justo lectus, imperdiet et nulla sed, sodales viverra dolor.Sed eu orci eu eros scelerisque porttitor. Nam eget mauris eu justo fringilla sodales sit amet eu lorem. Etiam eget ligula nibh.

Donec rutrum, orci eget tempor suscipit, est odio dignissim felis, et hendrerit nisl diam sed felis. Donec sollicitudin elementum est nec pharetra. Quisque vitae mattis lectus, et efficitur lacus. Donec convallis tempor bibendum. Suspendisse potenti. Ut porta est non dui elementum faucibus.

Quisque tincidunt lectus a tortor ullamcorper, id rhoncus urna dictum. Nullam eu volutpat sem. Nam in ante ex. Vivamus bibendum cursus massa, sit amet auctor ex efficitur id . Nunc sed sapien sit amet eros viverra vulputate a vel lorem. Suspendisse imperdiet mauris ut fermentum cursus. Suspendisse mattis lobortis est. Aenean ornare sollicitudin consequat. Orci varius natoque penatibus et magnis dis parturient montes, nascetur ridiculus mus. In feugiat semper diam quis commodo.

Curabitur lobortis pellentesque efficitur. Suspendisse potenti. Donec sollicitudin quam quis semper volutpat. Donec luctus fermentum leo, sed vehicula nibh volutpat ut. Aenean eu eros eu nibh hendrerit egestas et non nisl .

Table 2 GHG emission reduction targets

	2025	2026	Milestones and target years
		2026	2030	2035	2040	2045	2050
GHG emissions (location-based) [tCO2]	1070	807	610	400	200	150	20
GHG Scope 1 [ tCO2]			310	100	70	50	5
GHG Scope 2 location-based [ tCO2]			110	80	40	20	5
GHG Scope 2 market-based [ tCO2]			200	80	50	20	5
GHG Scope 3 [ tCO2]			100	90	80	70	60
Energy efficiency and consumption reduction			-10	-10	-10	-10	-10
Material efficiency and consumption reduction			-5	-5	-5	-5	-5
Fuel switching			-2	-2	-2	-2	-2
Electrification			0	0	0	0	0
Use of renewable energy			-10	-10	-10	-10	-10
Phase out, substitution or modification of product			-8	-8	-8	-8	-8
Phase out, substitution or modification of process			-5	-5	-5	-5	-5
Other			-3	-3	-3	-3	-3

Suspendisse sit amet aliquet sem. Sed odio lorem, mattis in auctor imperdiet, dignissim eget magna. Curabitur in enim nec lectus mattis accumsan quis eget neque. Vestibulum rutrum, orci vel interdum rutrum, purus quam porta lorem, nec maximus mauris urna non elit. In hac habitasse platea dictumst. Integer nec turpis purus. Sed mattis tellus a nisi posuere faucibus. Suspendisse elementum dolor vel lacus interdum porttitor. Praesent molestie mollis facilisis. Cras a ligula vitae est tristique ornare ac sed sem.

Nunc mattis non sapien non tincidunt. Praesent auctor turpis in varius tempor. Donec vitae eros id ipsum dictum interdum. Proin aliquam aliquet gravida.

Table 3 GHG emissions reduction targets by decarbonisation levers

tCO2	Total reduction	Energy efficiency and consumption reduction		Use of renewable energy
	2026	2030	2050	2030	2050
GHG emissions reduction	300	-50	-100	-50	-100
Percentage of target related to total GHG emissions		17%	33%	17%	33%
Scope 1 GHG emissions reduction	150	-20	-40	-40	-50
Percentage of target related to Scope 1 GHG emissions		13%	27%	27%	33%

Table 4 GHG emissions reduction targets by decarbonisation levers - intensity value per unit of production or economic output (denominator)

CO2		Energy efficiency and consumption reduction		Use of renewable energy
	2026	2030	2050	2030	2050
Intensity value of total GHG emissions reduction	40	4	8	4	8
Percentage of target related to total GHG emissions		10%	20%	10%	20%
Intensity value of Scope 1 GHG emissions reduction	20	2	4	2	4
Percentage of target related to Scope 1 GHG emissions		10%	20%	10%	20%
Intensity value of Scope 2 location-based GHG emissions reduction	10	1	2	1	2
Percentage of target related to Scope 2 location-based GHG emissions		10%	20%	10%	20%
Intensity value of Scope 2 market-based GHG emissions reduction	10	1	2	1	2
Percentage of target related to Scope 2 market-based GHG emissions		10%	20%	10%	20%
Intensity value of Scope 3 GHG emissions reduction	10	1	2	1	2
Percentage of target related to Scope 3 GHG emissions		10%	20%	10%	20%

Table 5 Targets related to climate change mitigation and adaptation - GHG emissions reduction targets by decarbonisation levers

	2025	2026
Total greenhouse gas emissions [abstract]
Absolute value of total Greenhouse gas emissions reduction	180	200
Percentage of target related to total Greenhouse gas emissions	4%	5%
Percentage of total Greenhouse gas emissions reduction (as of emissions of base year)	4%	5%
Percentage of target related to total Greenhouse gas emissions (as of emissions of base year)	4%	5%
Percentage of Scope 1 Greenhouse gas emissions in total Greenhouse gas emissions reduction	4%	5%
Percentage of Scope 2 location-based Greenhouse gas emissions in total Greenhouse gas emissions reduction	4%	5%
Percentage of Scope 2 market-based Greenhouse gas emissions in total Greenhouse gas emissions reduction	4%	5%
Percentage of Scope 3 Greenhouse gas emissions in total Greenhouse gas emissions reduction	4%	5%
Scope 1 greenhouse gas emissions [abstract]
Absolute value of Scope 1 Greenhouse gas emissions reduction	90	100
Percentage of target related to Scope 1 Greenhouse gas emissions	4%	5%
Percentage of Scope 1 Greenhouse gas emissions reduction (as of emissions of base year)	4%	5%
Percentage of target related to Scope 1 Greenhouse gas emissions (as of emissions of base year)	4%	5%
Location-based Scope 2 greenhouse gas emissions [abstract]
Absolute value of location-based Scope 2 Greenhouse gas emissions reduction	45	50
Percentage of target related to location-based Scope 2 Greenhouse gas emissions	4%	5%
Percentage of location-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	4%	5%
Percentage of target related to location-based Scope 2 Greenhouse gas emissions (as of emissions of base year)	4%	5%
Market-based Scope 2 greenhouse gas emissions [abstract]
Absolute value of market-based Scope 2 Greenhouse gas emissions reduction	45	50
Percentage of target related to market-based Scope 2 Greenhouse gas emissions	4%	5%
Percentage of market-based Scope 2 Greenhouse gas emissions reduction (as of emissions of base year)	4%	5%
Percentage of target related to market-based Scope 2 Greenhouse gas emissions (as of emissions of base year)	4%	5%
Scope 3 greenhouse gas emissions [abstract]
Absolute value of Scope 3 Greenhouse gas emissions reduction	45	50
Percentage of target related to Scope 3 Greenhouse gas emissions	4%	5%
Percentage of Scope 3 Greenhouse gas emissions reduction (as of emissions of base year)	4%	5%
Percentage of target related to Scope 3 Greenhouse gas emissions (as of emissions of base year)	4%	5%

Fusce vel arcu semper, tristique magna at, sodales nunc. Vestibulum lacinia imperdiet massa id posuere. Phasellus tortor elit, egestas imperdiet risus quis, elementum pretium dui. Integer tempus scelerisque purus 2027 , Sed ac nisi nisl. Proin cursus nibh sit amet erat sodales elementum. Praesent congue eleifend condimentum Baseline value against which progress is considered (absolute value) is 330 . Baseline value against which progress is considered (percentage) is 40% . Nullam a leo lacus. Ut tincidunt, massa et semper aliquam, erat quam ultricies orci, sit amet aliquam nibh sapien id neque. Nulla nec quam tincidunt, congue enim eu, pretium ligula.

[E1-5] Energy consumption and mix

Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia curae; Quisque vehicula in massa quis convallis. In hac habitasse platea dictumst.

Table 6 Energy consumption and mix (in thousands MWh)

	2025	2026
Total energy consumption	5100	4850
Total fossil energy consumption	3300	3000
Fuel consumption from coal and coal products	650	550
Fuel consumption from crude oil and petroleum products	360	320
Fuel consumption from natural gas	900	760
Fuel consumption from other fossil sources	540	540
Consumption of purchased or acquired electricity, heat, steam, and cooling from fossil sources	850	830
Share of fossil sources in total energy consumption	64.71%	61.86%
Consumption from nuclear sources	600	550
Share of consumption from nuclear sources in total energy consumption	11.76%	11.34%
Total renewable energy consumption	1200	1300
Fuel consumption from renewable sources	200	250
Consumption of purchased or acquired electricity, heat, steam, and cooling from renewable sources	450	450
Consumption of self-generated non-fuel renewable energy	550	600
Share of renewable sources in total energy consumption	23.57%	26.8%
Non-renewable energy production	2400	2250
Renewable energy production	1000	1100
Total energy consumption from activities in high climate impact sectors per net revenue from activities in high climate impact sectors	5.26	5.11

Ut vel cursus ex. Ut ipsum metus, rutrum nec dui sit amet, pellentesque hendrerit ipsum. Suspendisse tristique vestibulum enim, sit amet interdum lacus tincidunt id. Nulla condimentum aliquam elit pretium rhoncus.

Pellentesque egestas, metus vitae hendrerit dapibus, turpis odio condimentum metus, eu vulputate augue arcu et eros. Fusce sit amet facilisis nibh. Etiam in aliquam libero. Quisque at interdum justo, et dictum diam. Ut sit amet pretium nunc, in aliquet sem. Net revenue is 500 000 EUR, Net revenue from activities in high climate impact sectors is 300 000 EUR, Net revenue from activities other than in high climate impact sectors is 200 000 EUR.

[E1-6] Gross Scopes 1, 2, 3 and Total GHG emissions

Maecenas mauris ligula, maximus quis interdum vel, ultrices nec metus. Suspendisse aliquam varius urna, vel efficitur sem vestibulum venenatis. Sed non mattis nisi, ac convallis ante.

Table 7 GHG emissions (in tCO2)

				Milestones and target
	2025	2026	% N / N-1		2030		2040		2050	Annual % target / Base year
Scope 1 GHG emissions
Gross Scope 1 greenhouse gas emissions	320	300	6.25%		200	50		8		14.02%
Percentage of Scope 1 GHG emissions from regulated emission trading schemes	10%	10%			10%	10%		5%
Scope 2 GHG emissions
Gross location-based Scope 2 greenhouse gas emissions	210	200	4.76%		110	20		2		15.38%
Gross market-based Scope 2 greenhouse gas emissions	196	190	3.06%		104	18		8		10.14%
Significant scope 3 GHG emissions
Total Gross indirect (Scope 3) GHG emissions	340	307	8,21%		300	130		10		13.85%
Percentage of Gross Scope 3 greenhouse gas emissions	12%	11%			15%	26%		6%
Purchased goods and services	170	157	5,00%		134	65		8		13.41%
Cloud computing and data centre services	20	18	10,00%		16	10		2		8.75%
Capital goods	38	36	5,00%		30	10		0		21.93%
Fuel and energy-related activities	2	2	0%		1	1		0		50%
Upstream transportation and distribution	9	8	11,11%		7	4		0		16.69%
Waste generated in operations	8	7	12,50%		6	3		0		16.22%
Business travel	6	5	16,67%		4	3		0		15.04%
Employee commuting	8	7	12,50%		6	3		0		16.22%
Upstream leased assets	9	8	11,11%		7	4		0		16.69%
Downstream transportation	6	5	16,67%		4	2		0		15.04%
Processing of sold products	9	8	11,11%		7	4		0		16.69%
Use of sold products	6	5	16,67%		4	3		0		15.04%
End-of-life treatment of sold products	7	5	28,57%		4	2		0		15.04%
Downstream leased assets	6	5	16,67%		2	1		0		15.04%
Franchises	18	18	0,00%		14	6		1		11.35%
Investments	38	31	18,42%		70	19		1		13.33%
Indirect GHG emissions from imported energy	200	200	20%		200	80		6		10%
Indirect GHG emissions from transportation	140	107	20%		100	50		4		10%
Total GHG emissions
Total GHG emissions (location-based)	860	807	6.16%		610	200		20		14.27%
Total GHG emissions (market-based)	846	797	5.79%		604	198		26		13.29%

Table 8 GHG emissions - value chain

	Upstream value chain	Own operations	Transport	Downstream value chain
Gross Scope 1 greenhouse gas emissions	20	220	40	20
Gross Scope 3 greenhouse gas emissions	17	200	60	30
Total location-based greenhouse gas emissions	47	590	110	60
Gross location-based Scope 2 greenhouse gas emissions	10	170	10	10
Total market-based greenhouse gas emissions	47	580	110	60
Gross market-based Scope 2 greenhouse gas emissions	10	160	10	10

Pellentesque viverra felis a sagittis ultricies. Nulla vitae nunc in diam tristique finibus vel sed enim. Integer aliquam tortor vitae ligula convallis, at mattis felis tincidunt. Donec pulvinar lacus eu mauris molestie, sit amet euismod augue tristique. Aenean ut egestas erat, in rhoncus mauris. Proin et ipsum vel augue placerat egestas. Phasellus sollicitudin ut dui in iaculis. GHG emissions intensity, location-based (total GHG emissions per net revenue) 3.85 . GHG emissions intensity, market-based (total GHG emissions per net revenue) is 4.12 . Sed euismod tempor metus nec tincidunt. Duis nec leo dui. Maecenas nec ex eu mi tristique semper sed a urna. Duis pulvinar velit vitae mattis dignissim. Phasellus vulputate tincidunt neque lacinia sodales.

Ut commodo nisi eget nibh fermentum ultricies. Aliquam lacinia aliquet turpis, nec hendrerit elit suscipit in. Curabitur non ligula laoreet, scelerisque mauris sit amet, efficitur leo. Revenue is 500 000 EUR. Net revenue used to calculate GHG intensity is 400 000 EUR and Net revenue other than used to calculate GHG intensity is 300 000 EUR.

Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 1 GHG emissions is 20 . Biogenic emissions of CO2 from combustion or bio-degradation of biomass not included in Scope 2 GHG emissions is 30 .

Nulla eleifend urna eget mi ultrices hendrerit. In hac habitasse platea dictumst. Nunc maximus nisl id enim bibendum, non pellentesque magna bibendum. Morbi sit amet justo volutpat, tincidunt libero sit amet, luctus leo. Proin dignissim ante a consectetur aliquet. Cras ac tortor hendrerit, tincidunt elit id, posuere quam. Fusce odio lectus, feugiat nec ipsum eu, facilisis vestibulum diam.

Etiam tempor porttitor vulputate. Duis auctor, nunc et pharetra tempus, ante odio tincidunt turpis, quis eleifend tellus quam id ex. Quisque ultrices dictum mauris. Fusce in blandit ante. Vivamus lacus nisi, porttitor vitae facilisis a, varius non dui. Biogenic emissions of CO2 from combustion or bio-degradation of biomass that occur in upstream and downstream value chain not included in Scope 3 GHG emissions is 10 . Percentage of contractual instruments, Scope 2 GHG emissions is 3%

Nunc luctus magna varius, ullamcorper libero quis, placerat velit. Quisque eget consequat eros. Quisque eget egestas libero, id gravida mi. Aliquam at scelerisque ipsum. Percentage of market-based Scope 2 GHG emissions linked to purchased electricity bundled with instruments is 7.8% . Percentage of contractual instruments used for sale and purchase of energy bundled with attributes about energy generation in relation to Scope 2 GHG emissions is 3.6%. Percentage of contractual instruments used for sale and purchase of unbundled energy attribute claims in relation to Scope 2 GHG emissions is 2.3% .

Ut et nunc eros. Phasellus ac scelerisque nibh, nec ultrices ex. Curabitur ac rhoncus enim. Donec vitae nunc eget risus eleifend egestas. Quisque vel arcu convallis, volutpat tellus nec, porta dolor. Integer facilisis hendrerit tellus quis fermentum. Nulla vitae laoreet ante.

Integer eu lectus tellus. Nullam sed augue sagittis mauris commodo venenatis. Sed accumsan mollis sagittis. Nam eget commodo metus. Integer a lacus eu odio dapibus fermentum. Integer feugiat mauris est, in tincidunt felis elementum a. Suspendisse ante ante, vehicula porttitor sem congue, sagittis faucibus sapien.

Percentage of Gross Scope 3 greenhouse gas emissions calculated using primary data obtained from suppliers or other value chain partners is 1.2%.

Suspendisse sit amet ligula dignissim, suscipit tellus id, pharetra mauris. Etiam mollis arcu eget ipsum rhoncus, a auctor ex laoreet.

[E1-7] GHG removals and GHG mitigation projects financed through carbon credits

Integer sed dolor vel nulla auctor fringilla. Donec posuere aliquam dignissim. Aliquam rhoncus, arcu sodales fringilla pretium, urna quam rutrum risus, a tempor enim enim sed ipsum. Donec eget nisi tincidunt, posuere ipsum sit amet, auctor elit. Morbi rutrum diam ante, sed sodales velit facilisis vitae. Suspendisse potenti. Nullam vel ipsum ac lorem dictum cursus a et quam.

Sed ultrices ante turpis, eget dignissim orci consectetur non.

Table 9 Disclosure of GHG removals and storage activity (in tCO2)

	2025	2026	% N / N-1
Forest restoration (own operations)		-20	-
Direct air capture (own operations)		-10	-
Direct air capture (own operations) – GHG emissions		2
Total GHG removals from own operations	-12	-30	250%
Forest restoration (value chain)		-8	-
Direct air capture (value chain)		-6	-
Total GHG removals in the upstream and downstream value chain	-6	-14	233%
GHG emissions associated with removal activity	-8	-6	25%
Reversals	-4	-2	50%

Table 10 Carbon Credits cancelled in the reporting year

	2025	2026
Total (tCO2eq)	1200	600
Share from reduction projects (%)	10%	5%
Share from removal projects (%)	20%	10%
Recognised quality standard 1 (%)	30%	15%
Share from projects within the EU (%)	20%	20%
Share of carbon credits that qualify as corresponding adjustments (%)	10%	10%

Table 11 Carbon Credits to be cancelled in the future

	Amount until 2030
Carbon credits planned to be cancelled in the future	60

Morbi ornare velit nec fringilla facilisis. Integer ut purus metus. Nam fermentum quis elit vel rhoncus. Donec accumsan velit ut eros tincidunt pharetra.

Date when carbon credits outside value chain are planned to be cancelled – 20.02.2030

Donec eget risus feugiat, commodo odio nec, scelerisque massa. Duis at luctus lorem. Fusce a diam ante. Etiam hendrerit vel magna vel gravida.

Aliquam erat volutpat. Sed porttitor lorem sed dapibus faucibus. Praesent ultrices urna et massa venenatis, id sodales ex eleifend. Ut id convallis est.

Suspendisse imperdiet porttitor quam, id aliquet dolor eleifend ut. Sed quam ex, auctor ac ipsum eget, mattis sodales risus. Phasellus ut ante ut ligula viverra interdum in et augue. Quisque eleifend turpis sem, vel viverra orci suscipit a.

Vestibulum arcu dolor, pulvinar vitae libero sit amet, aliquet semper mi. Nullam augue enim, auctor vitae dapibus eget, vestibulum blandit justo. Aenean sed nisl eu ex volutpat interdum et nec ante. Sed pretium vestibulum velit, vel maximus arcu finibus nec. Integer dignissim leo vel hendrerit cursus. In eget lorem velit.

Fusce volutpat urna vel tellus laoreet, et tempus enim finibus. Nunc tristique, nisi at gravida imperdiet, odio nisi tempor eros, vitae mattis eros ante nec velit. Integer dapibus egestas turpis, nec pharetra nisi porttitor quis. Vivamus quis nunc at elit iaculis finibus nec tristique odio. Pellentesque lobortis quis orci sit amet molestie. Phasellus nec porttitor quam. Etiam sollicitudin sit amet ligula a feugiat.

Duis cursus purus eu placerat mattis. Sed orci quam, pulvinar sit amet massa et, auctor blandit metus. Etiam lacus nunc, sollicitudin vitae pretium vel, ultrices eget velit. Cras vel dapibus mauris, ac ornare ante. Donec aliquet tincidunt risus, non hendrerit mauris imperdiet in. Suspendisse blandit id metus in porta. Cras blandit elit eu semper fringilla. Suspendisse potenti. Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia curae; Maecenas ut pharetra magna. Sed libero lacus, convallis non consequat a, scelerisque vitae arcu.

Donec eget risus feugiat, commodo odio nec, scelerisque massa. Fusce fermentum commodo mi, at eleifend nisl convallis at. Pellentesque quis lectus vitae elit sollicitudin viverra. Nunc et neque a arcu varius dictum. Sed eget placerat augue. Sed porttitor lorem sed dapibus faucibus. Duis at luctus lorem. Fusce a diam ante. Etiam hendrerit vel magna vel gravida. Aliquam erat volutpat.

[E1-8] Internal carbon pricing

Cras interdum semper libero, quis consequat massa consectetur non. Duis nec magna nibh. Morbi placerat mauris nunc, non iaculis dolor pharetra eget. Suspendisse semper eros metus, ut vulputate erat pretium quis. Morbi sagittis suscipit augue ac porttitor. Phasellus vel vestibulum sapien. Vivamus sollicitudin vehicula rutrum. Aliquam et dui ante.

Aliquam erat volutpat. Sed interdum vitae eros ut posuere. Nam efficitur hendrerit elementum. Sed a metus dui. Donec ligula quam, ornare quis nisl at, elementum lacinia nulla. Nunc ipsum odio, condimentum in auctor nec, scelerisque ut quam.

Ut aliquet blandit porta. Quisque euismod bibendum nisi, vitae efficitur urna tincidunt non. Nam consectetur maximus eros. In hac habitasse platea dictumst. Class aptent taciti sociosqu ad litora torquent per conubia nostra, per inceptos himenaeos.

Suspendisse elit mauris, convallis vel augue in, faucibus auctor mi. Vivamus sollicitudin eget lacus nec hendrerit. Duis iaculis elit id leo scelerisque faucibus. Sed at rhoncus sapien. Etiam at commodo ligula.

Table 12 Disclosure of application of carbon pricing schemes

	Volume at stake (tCO2eq)	Prices applied (€/tCO2eq)	GHG Scope 1 [%]	GHG Scope 2 [%]	GHG Scope 3 [%]	Perimeter description
CapEx shadow price	600	65	5%	5%	5%	Text 1
Research and Development (R&D) investment shadow price	100	60	10%	5%	5%	Text 2
Internal carbon fee or fund	87	11	15%	15%	5%	Text 3
Carbon prices for impairment testing	20	86	20%	5%	5%	Text 4

Sed molestie consequat lorem, non vehicula odio egestas hendrerit. In eu ipsum elementum, euismod nisl sed, hendrerit urna. Donec pharetra, quam in blandit tempus, mauris quam interdum ex, vitae vehicula nisi elit sit amet odio.

Vestibulum tincidunt mi at libero finibus finibus. Vestibulum ante ipsum primis in faucibus orci luctus et ultrices posuere cubilia curae; Cras vel libero id mi tristique consequat ac vel sapien.

Nullam ac felis aliquam, posuere eros at, lobortis urna. Aliquam diam eros, semper id mollis a, dignissim sit amet nibh. Nam sed quam in ipsum feugiat volutpat. Sed eget posuere ante. Phasellus bibendum feugiat lorem, id euismod odio eleifend sit amet. Aenean dapibus fermentum tincidunt.

Carbon price applied for each metric tonne of greenhouse gas emission. Percentage of gross Scope 1 greenhouse gas emissions covered by internal carbon pricing scheme – 50 %. Percentage of gross Scope 2 greenhouse gas emissions covered by internal carbon pricing scheme – 30 %. Percentage of gross Scope 3 greenhouse gas emissions covered by internal carbon pricing scheme – 20 %

Table 13 Emissions covered by target pricing schemes.

	CapEx shadow price	R&D investment shadow price
GHG Scope 1	300	300
GHG Scope 2 location-based	200	200
GHG Scope 2 market-based	190	190
GHG Scope 3	300	300
Total GHG location-based	800	800
Total GHG market-based	790	790

[E1-9] Anticipated financial effects from material physical and transition risks and potential climate-related opportunities

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Table 14 Potential financial effects from material physical and transition risks and potential climate-related opportunities (in thousands EUR)

	2025	2026	Short-term	Medium-term	Long-term
Assets at material physical risk	900	936	956	1000	1068
Acute	100	120	150	200	220
Chronic	100	120	150	200	220
Percentage of assets at material physical risk	45%	46%	46%	47%	45%
Net revenue from business activities at material physical risk	300	312	318	330	350
Percentage of net revenue from business activities at material physical risk	4%	4%	4%	4%	4%
Assets at material transition risk	240	250	255	220	208
Stranded assets	160	166	169	180	190
Proportion of assets at material transition risk	12%	12%	12%	10%	9%
Proportion of stranded assets	8%	8%	8%	8%	8%
Liabilities from material transition	850	880	900	950	1010
Potential future liabilities	600	650	660	700	750
Net revenue from business activities at material transition risk	60	56	53	52	50
Coal-related activities	20	20	20	20	20
Oil-related activities	20	20	20	20	20
Gas-related activities	20	16	13	12	10
Percentage of net revenue from business activities at material transition risk	6%	6%	6%	6%	6%
Coal-related activities	2%	2%	2%	2%	2%
Oil-related activities	2%	2%	2%	2%	2%
Gas-related activities	2%	2%	2%	2%	2%

Table 15 Potential financial effects from material physical and transition risks percentage of net revenue (in thousands EUR)

	2025	2026	Short-term	Medium-term	Long-term
Operating segment 1 at material physical risk	86%	86%	86%	85%	85%
Operating segment 2 at material physical risk	14%	14%	14%	15%	15%
Operating segment 1 at material transition risk	60%	60%	60%	60%	60%
Operating segment 2 at material transition risk	10%	10%	10%	10%	10%

Table 16 Real estate assets (in thousands EUR)

	Energy efficiency class 1	Energy efficiency class 2
Total carrying amount of real estate assets	200	100

Percentage of assets at material physical risk addressed by climate change adaptation actions is 0.8% . Nullam dolor felis, dapibus id consequat id, vestibulum a velit. Vestibulum id turpis sit amet quam tempor accumsan ut a tellus.

Sed a lorem finibus, tincidunt ante a, fringilla arcu. Fusce faucibus est metus, id varius ex dictum sit amet. Assets - 2200 . Carrying amount of assets at material physical risk – 200 . Adjusting items to assets at material physical risk - 150 . Net revenue – 500 000 . Net revenue at material physical risk - 300 . Adjusting items to net revenue at material transition risk – 15 .

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Percentage of assets at material transition risk addressed by climate change mitigation actions – 3% . Total carrying amount of real estate assets for which energy consumption is based on internal estimates is 200 thousands EUR. Nunc mi lorem, rhoncus vel metus a, ornare ullamcorper felis. In dapibus, ante eget ultricies convallis, dolor orci interdum lorem, et laoreet est nulla a urna. Sed vestibulum tortor non faucibus viverra. Donec at porta neque. Carrying amount of assets at material transition risk is 200 thousands EUR. Adjusting items to assets at material transition risk is 20 thousands EUR. Liabilities is 2000 thousands EUR, of which carrying amount of liabilities at material transition risk is 150 thousands EUR. Adjusting items to liabilities at material transition risk is 15 thousands EUR. Net revenue at material transition risk is 300 thousands EUR, and Adjusting items to net revenue at material transition risk is 30 thousands EUR.

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Number of Scope 1 GHG emission allowances within regulated emission trading schemes – 5 000 EUR. Number of emission allowances stored (from previous allowances) at beginning of reporting period – 3 000 EUR. Monetised gross Scope 1 and 2 GHG emissions – 20 000 EUR. Monetised total GHG emissions – 30 000 EUR.

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Expected cost savings from climate change mitigation actions – 55 000 EUR. Expected cost savings from climate change adaptation actions – 33 000 EUR. Potential market size of low-carbon products and services or adaptation solutions to which undertaking has or may have access – 120 000 EUR. Expected changes to net revenue from low-carbon products and services or adaptation solutions to which undertaking has or may have access – 97 000 EUR.

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