Sustainability Statement Appendices 04 APPENDIX D – TABLE OF DISCLOSURE REQUIREMENTS ESRS Disclosure Requirement URD reference ESRS 2 BP-1 – General basis for the preparation of sustainability statement 4.1.1 GENERAL BASIS FOR THE PREPARATION OF THE SUSTAINABILITY STATEMENT BP-2 – Disclosures in relation to specific circumstances 4.1.1 GENERAL BASIS FOR THE PREPARATION OF THE SUSTAINABILITY STATEMENT GOV-1 – The role of the administrative, management and supervisory bodies 4.1.2.1 Composition and role of the administrative, management and supervisory bodies 4.1.2.2 The key role of the administrative, management and supervisory bodies GOV-2 – Information provided to and sustainability matters addressed by the undertaking's administrative, management and supervisory bodies; 4.1.2.2 The key role of the administrative, management and supervisory bodies GOV-3 – Integration of sustainability-related performance in incentive schemes 4.1.2.3 Integration of sustainability-related performance in incentive mechanisms GOV-4 – Statement on due diligence 4.1.2.4 Statement on due diligence GOV-5 – Risk management and internal controls over sustainability reporting 4.1.2.5 Risk management and internal controls over sustainability reporting SBM-1 – Strategy, business model and value chain 4.1.3.1 A sustainability driven strategy, business model and value chain SBM-2 – Interests and views of stakeholders 4.1.3.2 Constant, careful attention to the interests and views of stakeholders SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model See below for the disclosure requirements “Related to ESRS 2 SBM-3 – Material impacts, risks and opportunities and their interaction with strategy and business model” as regards the ESRS: n ESRS E1 Climate change; n ESRS E4 Biodiversity and ecosystems; n ESRS S1 Own workforce; n ESRS S2 Workers in the value chain; n ESRS S4 Consumers and end-users. IRO-1 – Description of the processes to identify and assess material impacts, risks and opportunities 4.1.4.1 Methodology IRO-2 – Disclosure Requirements in ESRS covered by the undertaking’s sustainability statement APPENDIX D – Table of Disclosure Requirements 306 2024 UNIVERSAL REGISTRATION DOCUMENT_MICHELIN
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