GRI RELATED UPDATES

The requirement that a claimed environmental benefit would not have occurred without the incentive or intervention provided by a project, policy or finance.

An actual or potential negative effect that an organisation causes, contributes to, or is directly linked to through its operations, products, services or business relationships.

The physical and mental state of an animal in relation to the conditions in which it lives and dies.

Policies, controls and conduct intended to prevent bribery, facilitation payments, corruption, extortion and improper influence.

Independent work that increases confidence in sustainability information by evaluating it against suitable criteria.

Estimated emissions that do not occur because a product, service or project replaces a higher-emitting alternative, measured against a defined baseline.

A historical year against which future performance, emissions, energy use or other ESG metrics are compared.

An investment approach that favours issuers with stronger ESG performance relative to peers in the same sector or category.

The variability among living organisms at genetic, species and ecosystem levels.

The decline in the variety, abundance, integrity or resilience of genes, species and ecosystems.

Carbon contained in biomass or released from biogenic sources such as plants, soils and bio-based products.

The mix of relevant backgrounds, skills, experience, gender, ethnicity, age and perspectives represented on a board.