Table of Contents The Process of Just Transition Planning 10 Introduction 4 PHASE Deepen Understanding of the Just Transition Landscape 1 11 TOOL Stakeholder Engagement Guidance What Is a Just Transition? 4 Why Is a Just Transition Crucial for PHASE Examine Company Just Transition Context 22 the Energy and Utilities Sectors? 5 2 TOOL Document Review Checklist TOOL Indicators and Fundamental Actions What Is the Current State of Play on Just Assess Company Just Transition Transition for the Energy and Utilities Sectors? 6 PHASE Maturity and Identify Gaps 3 33 What Is Just Transition Planning? 7 TOOL Maturity Scale Why Is Just Transition Planning and PHASE Establish Company Governance Implementation Critical? 8 4 of Just Transition 37 TOOL Governance Guiding Questions PHASE Develop a Just Transition Plan 44 5 TOOL Just Transition Planning TOOL Key Elements of a Just Transition Plan Conclusion 56 BSR JUST TRANSITION PLANNING GUIDANCE

The Just Transition Planning Process for Business - Page 3 The Just Transition Planning Process for Business Page 2 Page 4