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ESRS E1. Climate change |
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ID |
Type |
Location in value chain |
Time horizon |
Description |
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Climate change mitigation |
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1 |
Negative impact |
Own operations |
Short term |
Impact on climate change. Greenhouse gas emissions |
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2 |
Risk |
Own operations |
Short term |
Regulatory changes. Transition risk – Policy and Legislation |
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Climate change adaptation |
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3 |
Risk |
Upstream |
Long term |
Shortage of collagen skins. Physical risk – Temperature-related |
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4 |
Risk |
Upstream |
Long term |
Water scarcity. Physical risk – Water-related |
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5 |
Opportunity |
Downstream |
Long term |
Products with a lower carbon footprint |
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Energy |
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6 |
Risk |
Own operations |
Long term |
Cost of transition to low-emission technologies. Transition risk – Policy and Legislation |
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7 |
Opportunity |
Own operations |
Short term |
Promotion of renewable and sustainable energies |
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8 |
Opportunity |
Own operations |
Medium term |
Efficiency of production processes |
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ESRS E2. Pollution |
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ID |
Type |
Location in value chain |
Time horizon |
Description |
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Pollution |
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9 |
Negative impact |
Own and downstream operations |
Short term |
Air and water pollution and the generation of microplastics in production processes. |
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10 |
Positive impact |
Own operations |
Short term |
Investment in available technologies for the filtering and washing of emissions and the treatment and discharge of water that mitigate the risk of water pollution. |
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11 |
Risk |
Own operations |
Short term |
Imposition of fines and penalties and implementation of corrective actions as a result of litigation arising from non-compliance in matters of pollution. |
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ESRS E5. Resource use and circular economy |
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ID |
Type |
Location in value chain |
Time horizon |
Description |
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Resource inflows, including resource use |
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12 |
Risk |
Upstream |
Long term |
Unavailability of raw materials of natural origin |
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Resource outflow related to products and services |
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13 |
Risk |
Own operations |
Short term |
Plastic products. Taxation |
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14 |
Risk |
Downstream |
Long term |
Plastic products. Decrease in demand |
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15 |
Opportunity |
Downstream |
Long term |
Customer and consumer preference for casings of natural or biodegradable origin |
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16 |
Opportunity |
Downstream |
Long term |
Development with the customer of products that allow a better use of resources |
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17 |
Negative impact |
Downstream |
Medium term |
Impact on the environment due to the increase in waste disposed of |
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Waste |
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18 |
Opportunity |
Downstream |
Medium term |
Recovery of cellulose casing waste at the customer. |
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19 |
Opportunity |
Own operations |
Long term |
Waste recovery. Reduction of the cost in management and use as a source of energy mainly |
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20 |
Risk |
Own operations |
Long term |
Waste disposal. Increased restrictions from the administrations and the cost of managing them |
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ESRS S1. Own workforce |
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ID |
Type |
Location in value chain |
Time horizon |
Description |
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Working conditions |
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21 |
Negative impact |
Own operations |
Short term |
Illnesses and accidents in the workplace |
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22 |
Opportunity |
Own operations |
Short term |
Increased knowledge, continuous improvement and productivity |
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23 |
Opportunity |
Own operations |
Short term |
Long-term loyalty and commitment |
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24 |
Risk |
Own operations |
Short term |
Failure to comply with working conditions |
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25 |
Risk |
Own operations |
Short term |
Deterioration of the work environment, labour conflicts |
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Equal treatment and opportunities for all |
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26 |
Positive impact |
Own operations |
Short term |
Capacity building, diversity and professional talent |
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27 |
Negative impact |
Own operations |
Short term |
Inadequate working conditions and remuneration structures |
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Other labour rights |
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28 |
Opportunity |
Own operations |
Short term |
Social protection, economic stability and personal balance |
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ESRS S4. Consumers and end-users |
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ID |
Type |
Location in value chain |
Time horizon |
Description |
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Personal safety of consumers. Health and safety |
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29 |
Negative impact |
Downstream |
Short term |
Food security crisis |
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30 |
Risk |
Own operations |
Short term |
Failure to meet quality standards or a food safety crisis can lead to lawsuits and reputational damage. |
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31 |
Risk |
Downstream |
Medium term |
Losing market position due to regulatory requirements in terms of food safety. |
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32 |
Opportunity |
Downstream |
Medium term |
To make it easier to feed an affordable protein to millions of households around the world. |
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33 |
Opportunity |
Own operations |
Medium term |
Product safety and quality as a competitive advantage to lead the casing market. |
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ESRS G1 Business Conduct |
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ID |
Type |
Location in value chain |
Time horizon |
Description |
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Corporate culture |
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34 |
Opportunity |
Own operations |
Short term |
Compliance through a culture of shared values |
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35 |
Opportunity |
Own operations |
Short term |
Maintaining a good corporate reputation |
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36 |
Risk |
Downstream |
Short term |
Loss of customers and business partners |
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37 |
Risk |
Own operations |
Medium term |
Decrease in the Viscofan share price |
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Corruption and bribery |
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38 |
Risk |
Own operations |
Short term |
Non-compliance with rules, regulations and laws. Financial penalties |
