Refers to charitable and voluntary donations, and investments of funds in the broader community where the target beneficiaries are external to the entity.

Total monetary value of financial assistance received by the organization from any government during the reporting period, including:
1. tax relief and tax credits;
ii. subsidies;
iii. investment grants, research and development grants, and other relevant types of grant;
iv. awards;
v. royalty holidays;
vi. financial assistance from Export Credit Agencies (ECAs);
vii. financial incentives;
viii. other financial benefits received or receivable from any government for any operation.

The reporting organization shall report the following information:
a. If the plan’s liabilities are met by the organization’s general resources, the estimated value of those liabilities.
b. If a separate fund exists to pay the plan’s pension liabilities:
i. the extent to which the scheme’s liabilities are estimated to be covered by the assets that have been set aside to meet them;
ii. the basis on which that estimate has been arrived at;
iii. when that estimate was made.
c. If a fund set up to pay the plan’s pension liabilities is not fully covered, explain the strategy, if any, adopted by the employer to work towards full coverage, and the timescale, if any, by which the employer hopes to achieve full coverage.
d. Percentage of salary contributed by employee or employer.
e. Level of participation in retirement plans, such as participation in mandatory or voluntary schemes, regional, or country-based schemes, or those with financial impact.

Risks and opportunities posed by climate change that have the potential to generate substantive changes in operations, revenue, or expenditure, including:
i. a description of the risk or opportunity and its classification as either physical, regulatory, or other;
ii. a description of the impact associated with the risk or opportunity;
iii. the financial implications of the risk or opportunity before action is taken;
iv. the methods used to manage the risk or opportunity;
v. the costs of actions taken to manage the risk or opportunity

Direct economic value generated and distributed (EVG&D) on an accruals basis,
including the basic components for the organization’s global operations as listed below.
If data are presented on a cash basis, report the justification for this decision in addition
to reporting the following basic components:
i. Direct economic value generated: revenues;
ii. Economic value distributed: operating costs, employee wages and benefits, payments to providers of capital, payments to government by country, and community investments;
iii. Economic value retained: ‘direct economic value generated’ less ‘economic value distributed’.

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Using the Close the Loop results, a company measures its circular CTI revenue by multiplying the sum of a product (group) or business unit’s weighted average of the % circular inflow and % circular outflow and multiplying that by the revenue generated by that product (group) or business unit. As outlined under Close the loop, calculate both % circular inflow and % circular outflow based on weight of the material flows. CTI revenue is a company's revenue adjusted for the percentage circularity of its product portfolio. The greater the CTI revenue, the better a company can generate revenues from its circular products/business. This metric also reflects decoupling as revenues increase from circular flows.

Investment considered positive for the environment directly or indirectly, including expenditures for those investments whose primary purpose is the prevention, reduction and elimination of pollution and other forms of degradation to the environment.

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