ESG Report

The ESG Report monitors a company’s compliance with the Guidelines on Responsible Investment Disclosures.  
  
Disclosure Classification
The ESG Report is not Colour Coded and the report is produced on a purely informative basis. Instead, a company’s ESG Disclosures are rated as one of four disclosure classifications. These are: No Guideline Related, Limited, Moderate, and Full.
  
Reference to ESG Matters
ESG disclosures within the company’s Annual Report and Accounts are referenced including any additional information sources such as websites or standalone Corporate Responsibility Reports.
  
ESG Risks and Opportunities
This is a summary of the company’s material ESG risks and opportunities as outlined by the company in its Annual Report.
  
Verification Procedures
An overview of the company’s main ESG verification procedures. Independent external verification of ESG disclosures would be regarded by shareholders as a significant advantage, although credible verification may also be achieved by other means, including internal audit.