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Good practice example: General Example - Other Environmental Issues
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General Example - Other Environmental Issues

In addition to climate change, all companies should assess which other environmental issues they consider material. Material are all issues where companies have significant impacts or are subject to legal obligations. If companies do not consider material a topic that is habitually material within their sector, they should publish a statement of no identified risks.

Finance companies should report on their investment, lending, insurance and asset management activities (eg. data regarding assets of investee companies that are located in World Heritage Sites and other environmentally protected areas).

For each material issue, companies should provide: