| Area | Reporting Indicator | Report Content |
|---|---|---|
| Governance | A. Board oversight of natural capital dependencies, impacts, risks and opportunities | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Management System > Biodiversity Management Organization |
| B. Management’s role in managing and assessing natural capital dependencies, impacts, risks and opportunities | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Management System > Biodiversity Management Organization | |
| C. Board and management oversight of human rights policies and activities related to Indigenous Peoples, local communities and other affected stakeholders when assessing and responding to natural capital dependencies, impacts, risks and opportunities | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Management System > Biodiversity Principles | |
| Strategy | A. Natural capital dependencies, impacts, risks and opportunities identified over the short, medium and long term | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy > LEAP-based Natural Capital Risk Analysis Process |
| B. Impact of natural capital dependencies, impacts, risks and opportunities on the Company’s business model, value chain, strategy, financial planning and transition plans or analysis |
ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy > Risks and Opportunities (Assess) ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy > Dependencies and Impacts (Evaluate) |
|
| C. Resilience of the Company’s strategy considering various scenarios | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy > Response and Disclosure (Prepare) | |
| D. Disclosure of the locations of assets and business activities directly operated by the Company and, where possible, upstream and downstream activities that meet the criteria for key locations | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy > Interface with Nature (Locate) | |
| Risk Management | A. (i) Processes for identifying and assessing natural capital dependencies, impacts, risks and opportunities in the Company’s direct operations (ii) Processes for identifying and assessing natural capital dependencies, impacts, risks and opportunities across the Company’s upstream and downstream value chain |
ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy > Response and Disclosure (Prepare) |
| B. Processes for managing natural capital dependencies, impacts, risks and opportunities | ESG STRATEGY > Environmental > Biodiversity Management > Biodiversity Strategy | |
| C. Integration of processes for identifying, assessing and managing natural capital risks into the Company’s overall risk management process | B. Processes for managing natural capital dependencies, impacts, risks and opportunities | |
| Metrics and Targets | A. Indicators used to assess and manage natural capital risks and opportunities in accordance with the Company’s strategy and risk management process | ESG STRATEGY > Environmental> Biodiversity Management > Biodiversity Strategy > Response and Disclosure (Prepare) |
| B. Indicators used to assess and manage natural capital dependencies and impacts | - | |
| C. Targets for managing natural capital dependencies, impacts, risks and opportunities and performance against the targets | - |
