INTRODUCTION PROCESS PHASE 1 PHASEPHASE 2 2 PHASE 3 PHASE 4 PHASE 5 CONCLUSION TOOL Just Transition Indicators and Fundamental Actions Understanding what a just transition means in the context of business can be challenging, because there are many different elements. The following table builds on the just transition methodology developed by WBA and outlines just transition indicators and the key fundamental actions for each indicator, to provide a better understanding of what a just transition means in terms of concrete action items and focus areas. The indicators and related actions can be leveraged to identify and understand the just transition context, the most important just transition issues for the company to address and which functions, teams, or individuals are responsible, as well as to map current company initiatives and activities. This tool can be utilized to determine responsibility for the different just transition indicators and/or fundamental actions, and to create an overview of what has already been done by the company as well as where to 昀椀nd it. BSR JUST TRANSITION PLANNING GUIDANCE 24

The Just Transition Planning Process for Business - Page 24 The Just Transition Planning Process for Business Page 23 Page 25