77 Cloudberry Annual report 2022 Sustainability report Disclosure Location Comment 4. Strategy, policies and practices 2-22 Statement on sustainable development strategy Sustainability Report: Introduction 2-23 Policy commitments Sustainability Report: Governance: Responisble Business Conduct, Human and Labor Rights 2-24 Embedding policy commitments Sustainability Report: Governance: Responisble Business Conduct, Human and Labor Rights 2-25 Processes to remediate negative impacts Sustainability Report: Environment, Social, Governance 2-26 Mechanisms for seeking advice and raising concerns Sustainability Report: Governance: Responsible Business Conduct 2-27 Compliance with laws and regulations Sustainability Report: Governance: Responsible Business Conduct 2-28 Membership associations - Not applicable 5. Stakeholder Engagement 2-29 Approach to stakeholder engagement Sustainabiltiy Report: Introduction: Stakeholder dialogue and managing stakeholder expectations 2-30 Collective bargaining agreements - Not applicable GRI 3: Material Topics 3-1 Process to determine material topics Sustainabilty Report: Introduction: Double materiality assessment and adjusted material topics 3-2 List of material topics Sustainabilty Report: Introduction: Double materiality assessment and adjusted material topics 3-3 Management of material topics Sustainabilty Report: Introduction: Double materiality assessment and adjusted material topics GRI 201: Economic Performance 201-1 Direct economic value generated and distributed Financial Statements 201-2 Financial implications and other risks and opportunities due to climate change TCFD Report 201-3 Defined benefit plan obligations and other retirement plans Financial Statements 201-4 Financial assistance received from government - Not applicable
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