GRI RELATED UPDATES

Rights and protections relating to fair treatment, wages, working time, safety, non-discrimination, association, bargaining and freedom from forced and child labour.

The GHG Protocol standard for accounting for land emissions, land-use change, biogenic products and specified carbon dioxide removals and storage.

A change in the purpose, management or cover of land, such as conversion of forest or grassland to agriculture or infrastructure.

An increase in emissions or environmental harm outside a project boundary caused by the project or intervention.

TNFD's voluntary assessment process to Locate interfaces with nature, Evaluate dependencies and impacts, Assess risks and opportunities, and Prepare to respond and report.

A method for evaluating environmental impacts associated with a product, process or service across defined life-cycle stages.

A moderate level of assurance based on less extensive evidence and procedures than reasonable assurance.

Remuneration sufficient for a worker and their family to afford a decent standard of living in a particular place.

A Scope 2 accounting method using average emissions factors for the grids or energy systems where consumption occurs.

A Scope 2 accounting method using emissions factors from contractual instruments such as supplier-specific products or energy attribute certificates.

The principle used to determine which information or sustainability matters could reasonably influence decisions or require accountability.

A structured process to identify, evaluate and prioritise sustainability matters for management and disclosure.

A potent greenhouse gas emitted from fossil-fuel systems, agriculture, waste and natural sources.

A sequence for managing environmental and social impacts by first avoiding them, then minimising, restoring or rehabilitating, and finally addressing residual impacts.

An umbrella term covering severe exploitation such as forced labour, debt bondage, servitude, human trafficking and slavery-like practices.

A national climate plan submitted under the Paris Agreement describing a country's emissions targets and related actions.