| Framework | Version | Requirement Reference | Applicability |
|---|---|---|---|
| GHG Protocol | Corporate Standard | Scope 1, 2, 3 Accounting | All entities with emissions |
| IFC Performance Standard 7 | 2012 | Indigenous Peoples | Borneo Forest Carbon, Tradewinds Plantations |
| IFRS S2 | 2023 | Climate-related Disclosures | All Group listed entities |
| Malaysian NSRF | 2024 | NSRF Core Metrics - Climate | All Group listed entities |
| TNFD | v1.0 | Nature-related Disclosures | Borneo Forest Carbon, Tradewinds Plantations |
| UN Guiding Principles on Business and Human Rights | 2011 | Pillar II - Corporate Responsibility to Respect | All Group entities |
External Reporting Mapping
Group ESG Lead