Sustainability Notes & Indices
We are also subscribed to multiple indices that detail our double materiality approach and alignment with IFRS S1 and S2, the Global Reporting Initiative (GRI) and industry-specific Sustainability Accounting Standards Board (SASB) and European Sustainability Reporting Standards (ESRS) disclosures.
Key indices and frameworks:
- IFRS S1 Index
- IFRS S2 Index
- GRI Index
- SASB Disclosures
- Sustainability & Climate Risk Management Framework
- SM GHG Management Plan
- Equal Opportunity Framework
- Sustainability Policy & Management System (SM Investments & SM Retail)