GRI RELATED UPDATES

The exclusion of sectors, issuers, activities or securities from an investment universe based on defined ESG, ethical or norms-based criteria.

The board's responsibility for supervising material sustainability impacts, risks, opportunities, strategy, controls and disclosure.

The degree to which directors can exercise objective judgement without relationships or interests that compromise their decisions.

Principles and systems guiding honest, fair, responsible and lawful organisational conduct.

The measurement, calculation and reporting of greenhouse gas emissions, removals and related information.

A policy that applies a carbon-related charge or certificate requirement to specified imported goods based on their embedded emissions.

The cumulative amount of carbon dioxide that can be emitted while retaining a stated probability of limiting warming to a specified temperature.

A reporting approach that considers both how sustainability matters affect enterprise value and how the organisation affects people and the environment.

The integration of environmental considerations into product or service design across its life cycle.

A dynamic complex of plants, animals, microorganisms and their non-living environment interacting as a functional unit.

Benefits people and economies obtain from ecosystems, including provisioning, regulating, cultural and supporting services.

Greenhouse gas emissions associated with materials and construction processes across a building or product life cycle, excluding or distinguishing operational energy emissions.

A coefficient that converts activity data, such as fuel use or electricity consumption, into estimated emissions.

Greenhouse gas emissions expressed per unit of output, revenue, floor area, energy, passenger-kilometre or another normalising factor.

Financing that supports environmental objectives such as climate mitigation, adaptation, pollution prevention, biodiversity or circularity.

A loan whose proceeds are used exclusively to finance or refinance eligible green projects.