Disclose the processes used by the company to identify, assess, and manage climate-related risks.

Disclose the actual and potential impacts of climate-related risks and opportunities on the company’s businesses, strategy, and financial planning.

Disclose the company’s governance around climate-related risks and opportunities.

The Trustees of the IFRS Foundation announced the formation of the International Sustainability Standards Board (ISSB) on 3 November 2021 at COP26 in Glasgow, following strong market demand for its establishment. The ISSB is developing—in the public interest—standards that will result in a high-quality, comprehensive global baseline of sustainability disclosures focused on the needs of investors and the financial markets.

Green hushing is a term that refers to the practice of downplaying or concealing the environmental impact of certain activities or products by emphasizing their perceived or claimed green or eco-friendly attributes.

Critical minerals, also known as strategic minerals or critical raw materials, refer to mineral resources that are of significant importance to a country's economy and national security.

Free, Prior, and Informed Consent (FPIC) is a principle that safeguards the rights of indigenous peoples and local communities to give or withhold their consent to proposed projects, activities, or policies that may affect their lands, resources, and traditional ways of life.

The role of the board of directors in relation to sustainability is becoming increasingly important as businesses recognize the need to integrate environmental, social, and governance (ESG) factors into their strategies and operations.