AR 1. When describing to what extent the sustainability statement covers the undertaking's upstream and downstream value chain (see ESRS 1 section 5.1 Reporting undertaking and value chain), the undertaking may distinguish between:
(a) the extent to which its materiality assessment of impacts, risks and opportunities extends to its upstream and/or downstream value chain;
(b) the extent to which its policies, actions and targets extend to its value chain; and
(c) the extent to which it includes upstream and/or downstream value chain data when disclosing on metrics.