Forward Looking Adjustment - based on emerging interest not yet reflected in source materials

<p>The adjustments to the map allow us to correct for the imperfect state of sustainability reporting, particularly in Form 10-Ks and CSR reports. Material sustainability issues are often not reported in Form 10-Ks, and CSR reports contain significant amounts of immaterial information. Additionally, the media tend to focus on one or two issues that capture or reflect stakeholder attention. In the future, with a better understanding of what issues are material and the evidence behind them, we expect to see more convergence between the “evidence of interest” and “evidence of financial impact” tests, and less adjustments will be needed.</p>

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