About BSR BSR is a sustainable business network and consultancy focused on creating a world in which all people can thrive on a healthy planet. With of昀椀ces in Asia, Europe, and North America, BSR provides its 300+ member companies with insight, advice, and collaborative initiatives to help them see a changing world more clearly, create long-term value, and scale impact. Disclaimer The conclusions presented in this document represent BSR’s best professional judgment, based upon the information available and conditions existing as of the date of the review. In performing its assignment, BSR relies upon publicly available information, information provided by member company, and information provided by third parties. Accordingly, the conclusions in this document are valid only to the extent that the information provided or available to BSR was accurate and complete, and the strength and accuracy of the conclusions may be impacted by facts, data, and context to which BSR was not privy. As such, the facts or conclusions referenced in this document should not be considered an audit, certi昀椀cation, or any form of quali昀椀cation. This document does not constitute and cannot be relied upon as legal advice of any sort and cannot be considered an exhaustive review of legal or regulatory compliance. BSR makes no representations or warranties, express or implied, about the business or its operations. BSR maintains a policy of not acting as a representative of its membership, nor does it endorse speci昀椀c policies or standards. The views expressed in this document do not re昀氀ect those of BSR member companies. www.bsr.org Copyright © 2023 by Business for Social Responsibility (BSR) All rights reserved. No part of this publication may be reproduced, distributed, or transmitted in any form or by any means, including photocopying, recording, or other electronic or mechanical methods, without the prior written permission of the publisher, except in the case of brief quotations embodied in critical reviews and certain other noncommercial uses permitted by copyright law.