proceeds are allocated to environmental projects. The term generally refers to bonds that have been marketed as “Green”. In theory, Green Bonds proceeds could be used for a wide variety of environmental

available to and has been analysed by Vigeo Eiris. The opinion only reflects the integration of environmental factors in the designated financial instrument. Vigeo Eiris endeavours to collect and to use the

environmental impact of the average UK shopping basket. In order to deliver this, we are focusing on three key areas: helping customers to eat more sustainably, restoring nature in food production and eliminating

step change in transparency that facilitates the tracking of funds to social projects, while simultaneously aiming to improve insight into their estimated impact. The SBP provide high level categories

in the short term, by 2030 to achieve global net zero emissions by 2050 or sooner with no or limited overshoot within 12 months of making a net zero commitment. Set Scope 1 and 2 decarbonization

could be used for a wide variety of environmental projects, but in practice they have mostly been the same as Climate Bonds, with proceeds going to climate change projects. Forestry assets and projects

relevant and material for Tesco. While Tesco has defined targets related to its Scope 3 emissions, these are not covered by the KPI. Sustainalytics is of the opinion that the KPI is adequate. Tesco has

can be challenging, and developing strategies to reduce impact risk over time. 2.2.2 The Enterprise estimates the depth, scale and efficiency of its expected contribution to the outcomes identified in

assurance that the inability of customers to pay amounts owed would not have an adverse impact on the business operations of the Group. Debt held by the Group, denominated in various currencies with variable

of transparency in financial market priorities and could give a government a tool to direct capital flows in the desired direction that delivers measurable environmental, social and governance (ESG