GRI RELATED UPDATES

Emissions that remain after feasible emissions reductions have been implemented at the net-zero target date.

The delivery of more value or output with less material, energy, water and waste.

The design, deployment and governance of artificial intelligence in ways that are lawful, safe, transparent, accountable and respectful of human rights.

An approach that incorporates sustainability and governance issues into investment and stewardship decisions.

Procurement and supply-chain practices that consider environmental, human-rights, labour, ethical and traceability risks alongside cost, quality and delivery.

A revision of previously reported sustainability information because of errors, methodology changes, structural changes or improved data.

A multi-stakeholder certification system and standard for more sustainable palm oil production and supply chains.

Industry-based disclosure standards identifying sustainability topics and metrics that are likely to be financially material in 77 industries.

An organisation that develops standards and validates corporate and financial-institution greenhouse gas targets against climate science.

A greenhouse gas reduction target aligned with the pace of decarbonisation required by climate science to meet temperature goals.

Direct greenhouse gas emissions from sources owned or controlled by the reporting organisation.

Indirect greenhouse gas emissions from the generation of purchased or acquired electricity, steam, heat or cooling consumed by the organisation.

All other indirect greenhouse gas emissions in an organisation's value chain, grouped into 15 upstream and downstream categories under the GHG Protocol.

Dialogue between investors and investee companies intended to understand or influence strategy, governance, performance or disclosure.

A proposal submitted by shareholders for a vote at a company's general meeting.

A bond whose proceeds are exclusively used for eligible projects intended to address social issues or deliver positive social outcomes.