The report preparation is coordinated and managed by the Parent Company ESG office and the relevant corporate departments. [...] The ESG Committee is consulted and involved in the NFS drafting phase and finally approves the document before presenting it to the Board of Directors. [...] The Risk and RPT Committee and the Supervisory Body, according to its responsibilities, provide their opinion to the Board of Directors. [...] The Board of Directors approves the NFS at the same time as the draft Financial Statements.