IM1: Implementation of Environmental Actions – Above Green

Intent

The purpose of this indicator is to describe specific actions implemented to mitigate environmental risk and/or improve environmental performance. Although unscored, this indicator provides an opportunity for the entity to communicate to its investors the meaningful efforts that are being made.

Requirements

Select Yes or No: If you select “Yes”, provide at least one example to complete the table.

Can the entity list the key actions implemented to mitigate environmental risks or improve environmental performance?

Yes
No
- Provide additional context for the answer provided (not validated, for reporting purposes only)
  ________________________

Categories of environmental issues (select applicable issue for each activity)

Change: Indicator RO4 (2019) was moved to the Performance Component and restructured. It has also been split into environmental, social and governance indicators. These indicators are now for reporting purposes only and no longer scored.

No prefill: This indicator has changed from the 2019 Assessment and has not been prefilled with 2019 Assessment answers.

Add an issue: Describe the actions implemented by completing the table as follows for each action:

Select the environmental issue addressed in column 1 (“Issues addressed”) or use the ‘other’ option to list a custom environmental issue;
Select the relevant category in column 2 (“Category”);
Describe the action taken in column 3 (“Description”) (What did the action (project or initiative) involve?);
Select the relevant incentive (i.e. motivation or reason) for implementing the action in column 4 (“Incentive”);
Describe the impact of the action, i.e. the outcome, in column 5 (“Impact of the action”). For example, what benefit will or has been achieved by implementing the action, or how did the action mitigate environmental risk and/or improve environmental performance;
Provide an indication of the monetary impact in column 6 (“Monetary impact”). This can be an exact number, an estimate or a description, e.g. return on investment (ROI), payback period or net present value (NPV);
Select the status of the action at the end of the reporting period in column 7 (“Status”). If the action has been completed and operational for more than three years (at the end of the reporting period), it should not be included.
Finally, it is possible to provide additional context to the response provided in column 8 (“Context”).

The actions should be specific, tangible and outside the regular business activities. For example, a standing policy should not be included here, but a program to increase energy efficiency could be appropriate.

The action must have taken place within the last three years, up to and including the end of the reporting period identified in EC3.

Validation

This indicator is not subject to manual validation.

Scoring

This indicator is not scored and is for reporting purposes only.

Terminology

Environmental issues: The impact on living and non-living natural systems, including land, air, water and ecosystems. This includes, but is not limited to, biodiversity, transport and product and service-related impacts, as well as environmental compliance and expenditures. Full reference to listed environmental issues can be found in Appendix 2.

References

DJSI 2019 - 3.3.3 Emerging risks

CDP Climate Change 2020 - C4.3 Emissions reduction initiatives