Environment evaluates how a company manages its impacts on and dependencies upon the natural world - covering the full spectrum of biodiversity, climate, resource use and pollution. It encompasses:

• protection and restoration of ecosystems and species (biodiversity, land use, water stewardship);
• transition to a low‑carbon future through GHG management, targets and resilient climate strategies;
• efficient, clean and circular use of resources (energy, materials, water, waste, plastics, soil health);
• control of emissions and discharges to air, water and land (pollution, effluents, industrial emissions);
• governance, metrics and disclosure aligned with frameworks such as ESRS E1–E5, GRI 302–306, TCFD and SDGs 6, 12, 13, 14 & 15.