GRI RELATED UPDATES

A formal process for identifying, predicting and evaluating the environmental effects of a proposed project before approval or implementation.

A structured system for identifying environmental aspects, setting objectives, assigning controls, monitoring performance and driving continual improvement.

The principle of providing equal remuneration for work of equal value without discrimination.

The use of stronger stewardship actions when initial engagement does not achieve sufficient progress.

Environmental, social and governance factors used to evaluate how an organisation manages sustainability-related impacts, risks, opportunities and conduct.

A significant event or allegation involving environmental harm, social misconduct, governance failure or breach of recognised norms.

Qualitative and quantitative information used to assess sustainability performance, risks, opportunities and impacts.

The explicit and systematic inclusion of material ESG factors in investment analysis and decision-making.

A measure used to track an environmental, social or governance topic, such as emissions intensity, injury rate or board independence.

An assessment that scores an entity, security or fund on selected ESG risks, practices or performance using a provider's methodology.

The possibility that environmental, social or governance factors adversely affect an organisation's strategy, operations, financial position, reputation or stakeholders.

A time-bound qualitative or quantitative commitment to improve a defined ESG outcome or performance measure.

Executive or employee pay that is partly determined by performance against specified ESG measures.

An investment approach that selects or excludes assets according to moral, religious or values-based criteria.

European Union rules requiring specified commodities and products placed on or exported from the EU market to be deforestation-free and legally produced.

A voluntary European Union standard for bonds whose proceeds are allocated to activities aligned with the EU Taxonomy and subject to specified disclosure and review.