373 APPENDIX | IFRS ISSB CONTENT INDEX IFRS S1 NO. THEME REFERENCE Governance 27 The governance body(s) or individual(s) responsible for oversight of sustainability-related risks and opportunities. 27(a)(i) Responsibilities for sustainability-related risks and opportunities are reflected in the terms of reference, mandates, role descriptions and other related policies applicable to that body(s) or individual(s). Our Approach to Sustainability, pg 18 - 19 Corporate Governance Overview Statement: Our Governance Framework, pg 143 - 159 Statement on Risk Management & Internal Control, pg 162 - 168 27(a)(ii) Body(s) or individual(s) determines whether appropriate skills and competencies are available or will be developed to oversee strategies designed to respond to sustainability-related risks and opportunities. Board of Director, pg 131 - 136 Senior Management, pg 137 - 142 Corporate Governance Overview Statement: Board Development, pg 143 - 159 27(a)(iii) Frequency of body(s) or individual(s) is informed about sustainabilityrelated risks and opportunities. Our Approach to Sustainability, pg 18 - 19 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 143 - 159 Statement on Risk Management & Internal Control, pg 162 - 168 27(a)(iv) Approach Body(s) or individual(s) takes into account sustainabilityrelated risks and opportunities when overseeing the entity’s strategy, its decisions on major transactions and its risk management processes and related policies, including whether the body(s) or individual(s) has considered trade-offs associated with those risks and opportunities. Our Approach to Sustainability, pg 18 - 19 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 143 - 159 27(a)(v) Body(s) or individual(s) oversees the setting of targets related to sustainability-related risks and opportunities and monitors progress towards those targets, including if related performance metrics are included in remuneration policies. Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 143 - 159 27 Management’s role in the governance processes, controls and procedures to monitor, manage and oversee sustainabilityrelated risks and opportunities 27(b)(i) Role delegation to a specific management-level position or management-level committee and oversight over that position or committee. Our Approach to Sustainability, pg 18 - 19 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 143 - 159 27(b)(ii) Controls and procedures to support the oversight of sustainabilityrelated risks and opportunities and, if they are integrated with other internal functions. Our Approach to Sustainability, pg 18 - 19 Corporate Governance Overview Statement: B - Effective Audit and Risk Management, pg 143 - 159 Statement on Risk Management & Internal Control, pg 162 - 168 Strategy 30 Sustainability-related risks and opportunities 30(a) Sustainability-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. Risks and Opportunities, pg 64 - 66 Business Reviews, pg 68 - 91 Sustainability Review, pg 92 - 130 Statement on Risk Management & Internal Control, pg 162 - 168 30(b) The time horizons—short, medium or long term—over which the effects of each of those sustainability-related risks and opportunities could reasonably be expected. Business Reviews, pg 68 - 91 30(c) Definition of ‘short term’, ‘medium term’ and ‘long term’ and the linkage to the planning horizons used by the entity for strategic decision-making. Group CEO Review, pg 23 - 32 Strategy Review, pg 68 - 91 Business Reviews, pg 68 - 91 32 Sustainability-related risks and opportunities 32(a) Description(s) of the current and anticipated effects of sustainabilityrelated risks and opportunities on the entity’s business model and value chain. Market Landscape, pg 45 - 49 Our Business Value Creation Model, pg 60 - 63 32(b) Description(s) of where in the entity’s business model and value chain sustainability-related risks and opportunities are concentrated. Our Business Value Creation Model, pg 60 - 63 Business Review, pg 68 - 91 Sustainability Review, pg 92 - 130 33 Strategy and decision-making 33(a) Response to, and plans to respond to, sustainability-related risks and opportunities in its strategy and decision-making Strategy Review, pg 54 - 58 Business Review, pg 68 - 91 Sustainability Review, pg 92 - 130 IFRS ISSB CONTENT INDEX
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