to explore different business models and new ways of working that strengthen both business performance and drive forward better outcomes for people and planet. By helping to create robust internal

for filling information Example Suggestion / Guideline Step 2 Create stakeholder •Stakeholder name •Type of stakeholder •Degree of importance •Description Step 3 Create impact model •Activities •Outputs

N/A N/A 746,100 KPI 3 2019 (Baseline) 41% 97% 100% N/A Table 2–VE’s assessment of CHANEL’s SPTs Level of ambition4 KPI 1 ROBUST KPI 2 ROBUST KPI 3 ROBUST 1 This opinion is to be considered as the

the relevant Sector Criteria for those assets. The Sector Criteria are determined through a multi-stakeholder engagement process, including Technical and Industry Working Groups, convened and managed by

only shareholders. According to stakeholder theory, companies that diligently seek to meet the expectations of a wider group of stakeholders will create more value over time (Driver and Thompson, 2002

to adaptation and resilience has two significant components: the ability of the asset to be robust and flexible in the face of ongoing and potential climate impacts, and the sustainability of the

has therefore put in place a robust conflict management framework that specifically addresses the need for analyst independence, consistency of process, structural separation of commercial and research

performance indicators 12 2.6 Objective metrics 13 2.7 Independent assurance 13 Part 3: Discussion points 15 3.1 Comprehensive disclosure 15 3.2 ESG factors 16 3.3 Stakeholder expectations 17 3.4 Reporting

strategic plans that are flexible or robust against a range of plausible future states. Scenario analysis is not intended to be a prediction of future performance. Climate scenarios 34 Source: Carbon Action

2020? ⊷ (2) Is there an impact of ESG scores on corporate outcomes in the IMT-GT?” Literature review 8 The stakeholder-agency theory Hill and Jones (1992) built on assumptions of market processes that