GRI RELATED UPDATES

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.

The international treaty framework under which governments negotiate and coordinate action on climate change.

A voluntary initiative asking companies to align strategies and operations with ten principles on human rights, labour, environment and anti-corruption.

The global framework for states and businesses to protect, respect and remedy human-rights impacts.

A large, diversified, long-term investor whose returns depend partly on the health of the overall economy and environmental and social systems.

The full range of upstream and downstream activities, resources and relationships involved in creating and delivering an organisation's products or services.

Greenhouse gas emissions occurring in upstream suppliers and downstream use, distribution, end-of-life or financed activities.