GRI RELATED UPDATES

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.

The European Union classification system defining criteria for environmentally sustainable economic activities.

The standards used by companies reporting under the CSRD, covering cross-cutting, environmental, social and governance disclosures.

The salary, incentives, benefits and other compensation awarded to senior executives.

A policy approach that makes producers responsible for specified environmental impacts of products, especially collection, recycling and end-of-life management.

A cost or benefit created by an activity that is not fully reflected in its market price and is borne or enjoyed by others.

A legal or equitable duty to act loyally, prudently and in the best interests of beneficiaries or the organisation.

The significance of a sustainability-related risk or opportunity to an organisation's cash flows, access to finance, cost of capital or prospects.

Work or service exacted under threat of penalty and not offered voluntarily.

A certification system for forests and forest-based products intended to promote environmentally appropriate, socially beneficial and economically viable forest management.

Coal, oil and natural gas formed from ancient organic matter and used primarily for energy and industrial feedstocks.

A process through which Indigenous Peoples can give or withhold consent to activities affecting their lands, resources, rights or cultural heritage before decisions are made.

The right of workers and employers to form and join organisations of their choosing without interference or retaliation.

A quantified account of greenhouse gas emissions and, where applicable, removals within defined organisational and operational boundaries.