53
SUPPLEMENT
2025 SUSTAINABILITY REPORT
INTRODUCTION
PRODUCTS
ENVIRONMENT
PEOPLE
LEADERSHIP
ONE COLOR
IFRS S2: Climate-related Disclosures
Governance The objective of sustainability-related financial disclosures on governance is to enable users of general purpose financial reports to understand the governance processes, controls and procedures an entity uses to monitor, manage and oversee climate-related risks and opportunities.
PARAGRAPH DISCLOSURE
FY25 DISCLOSURE
Integrated Sustainability Governance , Pages 40–42
6
To achieve this objective, an entity shall disclose information about: a) the governance body(s) (which can include a board, committee or equivalent body charged with governance) or individual(s) responsible for oversight of climate-related risks and opportunities
Executive Management Team , Page 40
E
b) management’s role in the governance processes, controls and procedures used to monitor, manage and oversee sustainability-related risks and opportunities
Strategy The objective of climate-related financial disclosures on strategy is to enable users of general purpose financial reports to understand an entity’s strategy for managing climate-related risks and opportunities.
PARAGRAPH DISCLOSURE
FY25 DISCLOSURE
Sustainability Risks , Page 41
9
Specifically, an entity shall disclose information to enable users of general purpose financial reports to understand: a) the climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects
Sustainability Risks , Page 41
b) the current and anticipated effects of those climate-related risks and opportunities on the entity’s business model and value chain
Sustainability Risks , Page 41
c) the effects of those climate-related risks and opportunities on the entity’s strategy and decision-making, including information about its climate-related transition plan
Strategy Climate-related risks and opportunities
PARAGRAPH DISCLOSURE
FY25 DISCLOSURE
Sustainability Risks , Page 41
10
An entity shall disclose information that enables users of general purpose financial reports to understand the climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects. Specifically, the entity shall: a) describe climate-related risks and opportunities that could reasonably be expected to affect the entity’s prospects
Sustainability Risks , Page 41
b) explain, for each climate-related risk the entity has identified, whether the entity considers the risk to be a climate-related physical risk or climate-related transition risk
Made with FlippingBook Ebook Creator