GRI RELATED UPDATES

An objective under which biodiversity losses from an activity are balanced by equivalent gains after applying the mitigation hierarchy.

The prevention of work-related injury, ill health and fatality through risk identification, controls, worker participation and continual improvement.

Government-backed recommendations to multinational enterprises on human rights, labour, environment, disclosure, corruption, consumer interests, science, competition and tax.

The international climate agreement aiming to hold warming well below 2°C and pursue efforts to limit it to 1.5°C.

A financial-industry initiative and standard for measuring and disclosing emissions associated with loans, investments, insurance and other financial activities.

The duration for which carbon remains stored and the degree to which reversal risk is controlled.

Risk arising from acute events such as storms, floods and wildfires or chronic shifts such as heat, drought and sea-level rise.

Financial or in-kind support for political activity and efforts to influence public policy or regulation.

The introduction of substances, energy or organisms into the environment at levels that cause harm or unacceptable risk.

Actions that avoid or reduce pollution at source rather than controlling or cleaning it after generation.

Indicators and disclosures under the EU sustainable finance framework concerning significant negative effects of investment decisions on sustainability factors.

A global investor initiative built around six voluntary principles for incorporating ESG issues into investment and ownership practices.

The greenhouse gas emissions associated with a product across defined life-cycle stages, expressed in CO2e per functional unit.

The duty to design, manufacture, market and support products and services so that foreseeable risks to users and others are controlled.

Shared responsibility for reducing a product's environmental, health and safety impacts across its life cycle.

The exercise of shareholder voting rights without attending a meeting in person, often through electronic or appointed proxy processes.