ANNUAL REPORT 2025 89 SUSTAINABILITY REPORT Reference number Requirement Page, reference or additional comment IFRS S2.29 (v) for Scope 2 greenhouse gas emissions disclosed in accordance with paragraph 29(a)(i)(2), disclose its location-based Scope 2 greenhouse gas emissions, and provide information about any contractual instruments that is necessary to inform users’ understanding of the entity’s Scope 2 greenhouse gas emissions (see paragraphs B30–B31) Page 50 to 52, 70 to 71 (Energy and Emissions & Environment – Key Performance Indicators) (vi) for Scope 3 emissions disclosed in accordance with paragraph 29(a)(i)(3) and with reference to paragraphs B32–B57, disclose: (1) the categories included within the entity’s measure of Scope 3 greenhouse gas emissions, in accordance with the Scope 3 categories described in the Greenhouse Gas Protocol Corporate Value Chain (Scope 3) Accounting and Reporting Standard (2011); and (2) additional information about the entity’s Category 15 greenhouse gas emissions or those associated with its investments (financed emissions), if the entity’s activities include asset management, commercial banking or insurance (see paragraphs B58–B63); (b) climate-related transition risks – the amount and percentage of assets or business activities vulnerable to climate-related transition risks Page 45 to 50 (Climate Change) (c) climate-related physical risks – the amount and percentage of assets or business activities vulnerable to climate-related physical risks Page 45 to 50 (Climate Change) (d) climate-related opportunities – the amount and percentage of assets or business activities aligned with climate-related opportunities Page 45 to 50 (Climate Change) (e) capital deployment – the amount of capital expenditure, financing or investment deployed towards climate-related risks and opportunities Page 45 to 50 (Climate Change) (f) internal carbon prices – the entity shall disclose: (i) an explanation of whether and how the entity is applying a carbon price in decision-making (for example, investment decisions, transfer pricing and scenario analysis) Page 45 to 50 (Climate Change) (ii) the price for each metric tonne of greenhouse gas emissions the entity uses to assess the costs of its greenhouse gas emissions This Trust has not established an internal carbon price in decisionmaking. The Trust would explore the possibility of applying internal carbon price in the future. (g) remuneration – the entity shall disclose: (i) a description of whether and how climate-related considerations are factored into executive remuneration Page 45 to 50 (Climate Change) (ii) the percentage of executive management remuneration recognised in the current period that is linked to climate-related considerations.
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