Article 4 2.

information about their policies on the identification and prioritisation of principal adverse sustainability impacts and indicators;

a description of the principal adverse sustainability impacts and of any actions in relation thereto taken or, where relevant, planned;

brief summaries of engagement policies in accordance with Article 3g of Directive 2007/36/EC, where applicable;

a reference to their adherence to responsible business conduct codes and internationally recognised standards for due diligence and reporting and, where relevant, the degree of their alignment with the objectives of the Paris Agreement.