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Nature-Related Financial Disclosures
Based on the TNFD Recommendations

We support the recommendations of the Taskforce on Nature-related Financial Disclosures (TNFD),
which seeks to identify and disclose dependencies and impacts on natural capital, as well as the associated risks and opportunities. Guided by the four themes recommended by the TNFD
—“Governance,” “Strategy,” “Risk and Impact Management,” and “Metrics and Targets”—we have prepared our TNFD Report.

Taskforce on Nature-related Financial Disclosures

ESPEC TNFD Report 2025