GRI RELATED UPDATES

The ISSB's climate disclosure standard for material climate-related risks and opportunities.

Investing with the intention to generate positive, measurable social or environmental impact alongside a financial return.

The significance of an organisation's actual or potential positive or negative impacts on people or the environment.

The processes used to define intended impacts, select metrics, collect evidence, assess outcomes and use findings to improve decisions.

Overstating or misrepresenting the positive social or environmental impact of an investment, product or organisation.

Distinct peoples with historical continuity, collective identities, cultural institutions and relationships with ancestral lands and resources.

Unequal distribution of income, wealth, opportunity, rights, services or exposure to harm among people or groups.

Greenhouse gas emissions attributed to insurance and reinsurance underwriting portfolios using a defined accounting methodology.

A principles-based framework for explaining how an organisation's strategy, governance, performance and prospects create, preserve or erode value over time.

The United Nations body that assesses scientific knowledge on climate change, its impacts, risks, mitigation and adaptation.

A price an organisation assigns internally to greenhouse gas emissions for decision-making, even where no external charge applies.

Five categories of fundamental labour rights: freedom of association and collective bargaining, elimination of forced labour, abolition of child labour, elimination of discrimination, and a safe and healthy working environment.

The IFRS Foundation board that develops the global baseline of investor-focused sustainability disclosure standards.

An international standard specifying requirements for an environmental management system.

An international standard specifying requirements for an occupational health and safety management system.

A transition to a low-carbon and environmentally sustainable economy that is fair and inclusive for workers, communities and affected groups.