Sustainability Strategy evaluates integration of ESG into the company's overarching business model and value-creation roadmap:

• Materiality-driven planning: double-materiality assessments that align strategic objectives with key ESG risks and opportunities.
• Capital-allocation alignment: embedding ESG criteria into cap-ex, M&A, R&D and innovation investments.
• Performance governance: executive incentives, published transition plans and KPI dashboards under ISSB S1, ESRS cross-cutting rules and the Integrated Reporting Framework.