375 APPENDIX | IFRS ISSB CONTENT INDEX IFRS S1 NO. THEME REFERENCE 51(c) The period over which the target applies. Group CEO Review: 30 by 30 Scorecard, pg 23 - 32 51(d) The base period from which progress is measured. Group CEO Review: 30 by 30 Scorecard, pg 23 - 32 51(e) Any milestones and interim targets. Group CEO Review: 30 by 30 Scorecard, pg 23 - 32 51(f) Performance against each target and an analysis of trends or changes in the entity’s performance. Group CEO Review: 30 by 30 Scorecard, pg 23 - 32 Business Review, pg 68 - 91 51(g) Any revisions to the target and an explanation for those revisions. N/A. No change or revision to targets. IFRS S2 NO. THEME REFERENCE Governance 6(a) The governance body(s) or individual(s) responsible for oversight of climate-related risks and opportunities. 6(a)(i) Responsibilities for climate-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); Corporate Governance Overview Statement: Our Governance Framework, pg 143 - 159 6(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 climate-related risks and opportunities; Board of Director, pg 131 - 136 Senior Management, pg 137 - 142 Corporate Governance Overview Statement: Board Development, pg 18 - 19 6(a)(iii) Frequency of body(s) or individual(s) is informed about climate-related risks and opportunities; Our Approach to Sustainability, pg 18 - 19 Climate Change & Carbon Management, pg 92 - 95 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 143 - 159 Statement on Risk Management & Internal Control, pg 162 - 168 6(a)(iv) Approach which the body(s) or individual(s) takes into account climate-related 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 Climate Change & Carbon Management, pg 92 - 95 Corporate Governance Overview Statement, pg 143 - 159 6(a)(v) Approach which body(s) or individual(s) oversees the setting of targets related to climate-related risks and opportunities, and monitors progress towards those targets, including whether and how related performance metrics are included in remuneration policies. Corporate Governance Overview Statement, pg 143 - 159 6(b) Management’s role in the governance processes, controls and procedures to monitor, manage and oversee climaterelated risks and opportunities 6(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 Climate Change & Carbon Management, pg 92 - 95 Corporate Governance Overview Statement: A - Board Leadership and Effectiveness, pg 143 - 159 Statement on Risk Management & Internal Control, pg 162 - 168 6(b)(ii) Controls and procedures to support the oversight of sustainabilityrelated risks and opportunities and, if they are integrated with other internal functions. Corporate Governance Overview Statement: B - Effective Audit and Risk Management, pg 143 - 159 Statement on Risk Management & Internal Control, pg 162 - 168 Strategy 10 Climate-related risks and opportunities 10(a) Climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. Risks and Opportunities, pg 64 - 66 Climate Change & Carbon Management, pg 92 - 95 Climate Report: Risks and Opportunities, pg 14 - 16 10(b) Explaination of identified climate-related risks to be a climate-related physical risk or climate-related transition risk. Risks and Opportunities, pg 64 - 66 Climate Change & Carbon Management, pg 92 - 95 Climate Report: Risks and Opportunities, pg 14 - 16 10(c) Specify time horizons-short, medium and long-term for each climaterelated risk and opportunity the entity has identified and the effects of each climate-related risks and opportunities that could reasonably be expected. Business Reviews, pg 68 - 91 Climate Change & Carbon Management, pg 92 - 95 Climate Report: Risks and Opportunities, pg 14 - 16 10(d) Definition of ‘short term’, ‘medium term’ and ‘long term’ and the linkage to the planning horizons used by the entity for strategic decision-making. Business Reviews, pg 68 - 91 Climate Change & Carbon Management, pg 92 - 95 Climate Report: Risks and Opportunities, pg 14 - 16 13(a) Description(s) of the current and anticipated effects of climate-related risks and opportunities on the entity’s business model and value chain. Our Business Value Creation Model, pg 59 - 63 Climate Report: Risks and Opportunities, pg 14 - 16
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