New Wave Group Annual Report 2025 2025 | Page 52

NWG // SUSTAINABILITY STATEMENT
List of material disclosures Page Additional information
ESRS E2- Pollution
ESRS 2 IRO-1
Description of the processes to identify and assess material pollution-related impacts, risks and opportunities
68, 50
E2-1 Policies related to pollution 68 E2-2 Actions and resources related to pollution 69 E2-3 Targets related to pollution 69 E2-4 Pollution of air, water and soil 70 E2-5 Substances of concern and substances of very high concern 70
E2-6 Anticipated financial effects from pollution-related impacts, risks and opportunities
N / A
In accordance with the applicable phasing in provisions, New Wave Group has chosen to phase in data point E1-9 and has therefore omitted the related disclosures for 2025.
ESRS E3- Water and marine resources
ESRS 2 IRO-1
Description of the processes to identify and assess material water and marine resources-related impacts, risks and opportunities
70, 50
E3-1
Policies related to water and marine resources
70
E3-2
Actions and resources related to water and marine resources
71
E3-3
Targets related to water and marine resources
71
E3-4
Water consumption
71
E3-5 Anticipated financial effects from water and marine resources-related impacts, risks and opportunities
N / A In accordance with the applicable phasing in provisions, New Wave Group has chosen to phase in data point E3-5 and has therefore omitted the related disclosures for 2025.
ESRS E3- Biodiversity and ecosystems
Information on biodiversity and ecosystems is presented on pages 72-73. In accordance with the phasing in provisions of ESRS 2, New Wave Group has opted to phase in ESRS E4 and therefore does not yet report fully under this standard. As a result, the corresponding disclosures are not included in this index.
ESRS E5- Resource use and circular economy
ESRS 2 IRO-1
Description of the processes to identify and assess material resource use and circular economy-related impacts, risks and opportunities
74, 50
E5-1
Policies related to resource use and circular economy
74
E5-2
Actions and resources related to resource use and circular economy
74
E5-3
Targets related to resource use and circular economy
75
E5-4
Resource inflows
75
E5-5
Resource outflows
76
E5-6 Anticipated financial effects from resource use and circular economy-related impacts, risks and opportunities
N / A
In accordance with the applicable phasing in provisions, New Wave Group has chosen to phase in data point E5-6 and has therefore omitted the related disclosures for 2025.
052 // ANNUAL REPORT