GRI RELATED UPDATES

A use-of-proceeds bond financing a combination of eligible green and social projects.

A bond whose financial or structural terms change depending on whether the issuer achieves predefined sustainability performance targets.

A loan whose pricing or other terms are linked to the borrower's achievement of predefined sustainability performance targets.

Environmental, social or governance conditions that could affect an entity's prospects, or create opportunities, over the short, medium or long term.

Development that meets present needs without compromising the ability of future generations to meet their own needs.

Seventeen global goals adopted by United Nations member states for achieving sustainable development by 2030.

Financial activities that integrate environmental, social and governance considerations and channel capital toward sustainable or transition outcomes.

The European Union framework requiring financial market participants and advisers to disclose sustainability information at entity and product level.

Purchasing decisions that consider life-cycle environmental, social, ethical and economic impacts as well as price and performance.

A legacy framework of climate-related recommendations structured around governance, strategy, risk management, and metrics and targets.

A market-led framework for identifying, assessing, managing and disclosing nature-related dependencies, impacts, risks and opportunities.

Disclosure and governance concerning an organisation's tax strategy, payments, jurisdictions, incentives and approach to tax risk.

Investing in assets linked to long-term environmental or social themes such as clean energy, water, health or inclusion.

Financing that supports credible, time-bound transformation of high-emitting or environmentally intensive activities toward alignment with climate and sustainability goals.

Risk arising from policy, legal, technology, market and reputational changes during the shift to a lower-carbon economy.

A partnership between the United Nations Environment Programme and the global financial sector to advance sustainable finance.