INTRODUCTION PROCESS PHASE 1 PHASEPHASE 2 2 PHASE 3 PHASE 4 PHASE 5 CONCLUSION TOOL Just Transition Indicators and Fundamental Actions Just Transition Fundamental Which individual/department What has been done? Indicator Actions is currently responsible for Where can it be found? the action? Who else should be involved? Just transition 1. Develop a net-zero transition plan that respects human rights (including labor planning rights), builds on social dialogue and stakeholder engagement, involves ultimate board and senior-level approval, and delineates clear roles and actions for all business units and functions. 2. Ensure that the net-zero transition plan is timebound and has measurable indicators. 3. Disclose progress on meeting KPIs and living up to just transition commitments. BSR JUST TRANSITION PLANNING GUIDANCE 27