Establishes the foundational elements for integrating ESG principles into organizational strategy and oversight.

• ESG Policy & Vision - ESG.G.1.1

  Develop and communicate a clear ESG policy and long-term vision aligned with business objectives.

• Board Oversight of ESG - ESG.G.1.2

  Ensure the Board of Directors has defined responsibilities and expertise for overseeing ESG matters.

• Management Roles & Responsibilities - ESG.G.1.3

  Clearly define and assign management roles and responsibilities for implementing ESG initiatives.

• Stakeholder Engagement - ESG.G.1.4

  Establish systematic processes for identifying; engaging with; and responding to the needs and expectations of key stakeholders on ESG issues.

• ESG Risk Management - ESG.G.1.5

  Integrate ESG risks and opportunities into the enterprise-wide risk management framework.

• ESG Objectives & Targets - ESG.G.1.6

  Set measurable and time-bound ESG objectives and targets

• ESG Data Management - ESG.G.1.7

  Implement robust systems for collecting; managing; and validating ESG data for reporting and decision-making.

• ESG Reporting Framework Selection - ESG.G.1.8

  Select and adhere to relevant ESG reporting frameworks (e.g.; GRI; SASB; TCFD) based on stakeholder needs and industry best practices.

Manages the organization's impact on natural systems; including climate; resources; and pollution.

• GHG Emissions Inventory (Scope 1) - ESG.E.1.1

  Measure and report direct (Scope 1) greenhouse gas emissions from owned or controlled sources.

• GHG Emissions Inventory (Scope 2) - ESG.E.1.2

  Measure and report indirect (Scope 2) greenhouse gas emissions from purchased electricity; heat; or steam.

• GHG Emissions Inventory (Scope 3) - ESG.E.1.3

  Assess and report other indirect (Scope 3) greenhouse gas emissions from the value chain.

• Climate Risk Assessment (Physical) - ESG.E.1.4

  Conduct assessments of physical climate risks (e.g.; extreme weather; sea-level rise) to operations and assets.

• Climate Risk Assessment (Transition) - ESG.E.1.5

  Conduct assessments of transition climate risks (e.g.; policy changes; market shifts) to business models.

• Emission Reduction Targets - ESG.E.1.6

  Set ambitious and science-based targets for reducing greenhouse gas emissions.

• Renewable Energy Adoption - ESG.E.1.7

  Increase the procurement and generation of renewable energy sources for operations.

• Carbon Offsetting Strategies - ESG.E.1.8

  Evaluate and implement credible carbon offsetting strategies where direct emission reductions are not feasible.

• Water Consumption & Management - ESG.E.2.1

  Implement strategies to measure; reduce; and manage water consumption across operations; especially in water-stressed regions.

• Wastewater Discharge Management - ESG.E.2.2

  Ensure all wastewater discharges comply with regulatory limits and minimize environmental impact.

• Waste Generation & Diversion - ESG.E.2.3

  Measure total waste generated and implement programs to reduce waste; reuse materials; and increase recycling/diversion rates.

• Energy Efficiency Initiatives - ESG.E.2.4

  Implement energy efficiency measures in buildings; processes; and transportation to reduce overall energy consumption.

• Sustainable Sourcing & Supply Chain - ESG.E.2.5

  Integrate environmental criteria into procurement policies and engage with suppliers on sustainable practices.

• Biodiversity & Land Use - ESG.E.2.6

  Assess and mitigate impacts on biodiversity and ecosystems from operations and supply chain activities.

• Resource Circularity Initiatives - ESG.E.2.7

  Explore and implement initiatives to promote circularity in material use and product lifecycle.

• Air Pollutant Emissions Control - ESG.E.3.1

  Implement controls to minimize emissions of criteria air pollutants and other harmful substances.

• Hazardous Materials Management - ESG.E.3.2

  Ensure safe and responsible handling; storage; and disposal of hazardous materials.

• Chemical Management & Safety - ESG.E.3.3

  Implement a comprehensive chemical management program to assess; control; and communicate chemical risks.

• Spill Prevention & Response - ESG.E.3.4

  Develop and regularly test plans for preventing and responding to environmental spills.

• Environmental Compliance Audits - ESG.E.3.5

  Conduct regular environmental compliance audits to identify and address non-conformities.

Manages the organization's impact on people; including employees; customers; and communities.

• Fair Labor Practices & Wages - ESG.S.1.1

  Ensure fair labor practices; including living wages; working hours; and freedom of association; across all operations and supply chain.

• Diversity; Equity; & Inclusion (DEI) - ESG.S.1.2

  Develop and implement DEI strategies to foster a diverse; equitable; and inclusive workplace culture.

• Employee Health; Safety; & Well-being - ESG.S.1.3

  Prioritize and invest in comprehensive programs for employee physical and mental health; safety; and overall well-being.

• Training & Development - ESG.S.1.4

  Provide continuous training and development opportunities for employees to enhance skills and career progression.

• Human Rights Due Diligence - ESG.S.1.5

  Conduct human rights due diligence across operations and supply chains to identify; prevent; and mitigate adverse impacts.

• Anti-Discrimination & Harassment - ESG.S.1.6

  Implement robust policies and procedures to prevent and address discrimination and harassment in the workplace.

• Employee Engagement & Satisfaction - ESG.S.1.7

  Regularly measure and act upon employee engagement and satisfaction feedback.

• Work-Life Balance Initiatives - ESG.S.1.8

  Support work-life balance through flexible work arrangements and employee support programs.

• Local Community Impact Assessment - ESG.S.2.1

  Assess and mitigate potential negative impacts of operations on local communities.

• Philanthropy & Community Investment - ESG.S.2.2

  Engage in meaningful philanthropy and community investment initiatives that align with business values.

• Indigenous Rights & Cultural Heritage - ESG.S.2.3

  Respect and protect indigenous rights and cultural heritage in areas of operation.

• Grievance Mechanisms (Community) - ESG.S.2.4

  Establish accessible grievance mechanisms for communities impacted by operations.

• Product Quality & Safety - ESG.S.3.1

  Ensure products and services meet high standards of quality and safety throughout their lifecycle.

• Customer Privacy & Data Security - ESG.S.3.2

  Implement robust measures to protect customer privacy and ensure data security.

• Ethical Marketing & Advertising - ESG.S.3.3

  Adhere to ethical principles in all marketing and advertising practices.

• Sustainable Product Design - ESG.S.3.4

  Integrate sustainability principles into product design and innovation processes.

• Customer Satisfaction & Feedback - ESG.S.3.5

  Regularly collect and act upon customer satisfaction and feedback.

• Supply Chain Labor Practices - ESG.S.3.6

  Monitor and ensure fair labor practices within the supply chain.

• Supply Chain Human Rights - ESG.S.3.7

  Conduct human rights assessments and due diligence in the supply chain.

• Supply Chain Health & Safety - ESG.S.3.8

  Promote and monitor health and safety standards throughout the supply chain.

• Responsible Sourcing of Minerals - ESG.S.3.9

  Ensure responsible sourcing of minerals and other raw materials.

• Child Labor & Forced Labor Prevention - ESG.S.3.10

  Implement strict policies and controls to prevent child labor and forced labor in the supply chain.

Ensures ethical conduct; transparency; and accountability in organizational leadership and decision-making.

• Board Independence & Structure - ESG.C.1.1

  Maintain an independent and diverse Board of Directors with appropriate skills and experience.

• Executive Compensation Alignment - ESG.C.1.2

  Align executive compensation with long-term value creation and ESG performance.

• Shareholder Rights - ESG.C.1.3

  Uphold and protect shareholder rights; including proxy access and voting rights.

• Anti-Corruption & Bribery - ESG.C.1.4

  Implement robust anti-corruption and anti-bribery policies; training; and enforcement mechanisms.

• Whistleblower Protection - ESG.C.1.5

  Establish and promote effective whistleblower protection policies and channels.

• Ethics & Compliance Program - ESG.C.1.6

  Develop and maintain a comprehensive ethics and compliance program; including a code of conduct.

• Data Privacy & Cybersecurity Governance - ESG.C.1.7

  Establish clear governance structures and policies for data privacy and cybersecurity.

• Tax Transparency - ESG.C.1.8

  Disclose tax practices and payments in a transparent manner.

• Lobbying & Political Engagement - ESG.C.1.9

  Disclose lobbying activities and political contributions; ensuring compliance with regulations.

• Internal Audit & Controls - ESG.C.1.10

  Maintain strong internal audit functions and internal controls over financial and non-financial reporting.

Ensures transparent and accurate communication of ESG performance to stakeholders.

• ESG Reporting Framework Adherence - ESG.R.1.1

  Adhere to selected ESG reporting frameworks (e.g.; GRI; SASB; TCFD) and disclose performance metrics accordingly.

• Data Collection & Assurance - ESG.R.1.2

  Implement robust processes for collecting; validating; and assuring the quality of ESG data.

• External Verification/Assurance - ESG.R.1.3

  Seek independent external verification or assurance for key ESG data and reports.

• Stakeholder Communication on ESG Performance - ESG.R.1.4

  Communicate ESG performance and progress transparently to all relevant stakeholders through various channels.

• Integrated Reporting - ESG.R.1.5

  Consider integrating financial and ESG information into a single integrated report.

• Materiality Assessment - ESG.R.1.6

  Conduct regular materiality assessments to identify and prioritize relevant ESG topics for reporting.

• Reporting Frequency & Timeliness - ESG.R.1.7

  Ensure ESG reports are published regularly and in a timely manner.

• Digital ESG Reporting - ESG.R.1.8

  Utilize digital platforms for ESG reporting to enhance accessibility and usability.